PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING (ICOBIMA) is a means to convey and develop ideas and thoughts in creating progress in the fields of business science, management, accounting, and other related fields. Some of the scopes of the discussion held by ICOBIMA are technology and innovation, business sustainability, business ethics, international business management, e-commerce and digital, entrepreneurship, strategic management, and other relevant business, management, and accounting topics. This conference aims to add study, knowledge insight, and provide newness in the fields of business, management, and accounting that come from bright ideas and thoughts so that they can continue to be developed.
Articles
106 Documents
<![CDATA[RECEIVABLE ACCOUNTING TREATMENT BASED ON GOVERNMENT ACCOUNTING STANDARDS ON THE LOCAL GOVERNMENT FINANCIAL REPORT OF NGANJUK REGENCY ]]>
<![CDATA[Ahmad Kudhori]]>;
<![CDATA[Hamim Tohar]]>;
<![CDATA[Nova Maulud Widodo]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2843
<![CDATA[This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Nganjuk Regency, having its address at Jalan Basuki Rachmad Number 1 Nganjuk. The purpose of this study was to determine the analysis of accounts receivable and the application of financial statements to BPKAD based on Government Accounting Standards. Data collection techniques are carried out by means of observation and interviews, to collect information in the form of government financial reports that have been audited by the Financial Supervisory Agency to be analyzed according to Accounting Standards for Accounts Receivable Number 6 concerning Accounting for Receivables accompanied by supporting evidence, namely documentation. The issuance of Government Regulation No. 71 of 2010 has brought significant changes in government financial reporting. These changes are set forth in the accounting policies and accounting systems that form the basis before being implemented in the presentation of financial statements. Changes in the accounting basis to the accrual basis must be carried out no later than 2016. The results of research at the Regional Financial and Asset Management Agency of Nganjuk Regency have applied the Accrual-Based Government Accounting Standards in 2015 for the preparation of financial statements consisting of: Budget Realization Report, Report on Changes in Budget Balance, Balance Sheet, Operational Report, Report on Changes in Equity, and Statement of Cash Flows. Total current assets in 2020 experienced a large increase of Rp4.032.915.127,53 obtained from the total current assets in 2020 of Rp445.230.242.894,16 minus the total current assets in 2019 of Rp441.197.327.766,63.]]>
<![CDATA[ANALYSIS OF THE INFLUENCE EVENTS ON THE INCREASE AND DECREASE OF WORLD OIL PRICES ON ABNORMAL RETURN AND TRADING VOLUME ACTIVITY IN MINING SECTOR COMPANIES THAT REGISTERED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Stevany Stevany]]>;
<![CDATA[Yenny Wati]]>;
<![CDATA[Teddy Chandra]]>;
<![CDATA[Evelyn Wijaya]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2825
<![CDATA[This research aims to analyze the increase and decrease of oil world prices to abnormal returns and trading volume activity on mining sector companies that are registered on the Indonesia Stock Exchange. Samples used were 56 companies using the purposive sampling method. This research took abnormal return and trading volume activity to be examined. An event study was used as the research model. This study also used paired sample t-test. The results showed that the United States released oil reserves, sanctions on oil exports in Russia, Russia's import ban, the decreased supply of oil from Russia to abnormal returns both before and after the event in mining companies that registered on the Indonesia Stock Exchange. However, there is no significant difference before and after abnormal returns in all events. There is also no significant difference before and after trading volume activity at the beginning of the United States releasing oil reserves, sanctions on oil exports in Russia, Russia's import ban, and the decrease supply of oil from Russia to mining companies that registered in the Indonesia Stock Exchange. Russia's import ban event, there was significant trading volume activity in mining companies that registered on Indonesia Stock Exchange. Investors should be careful in receiving information that will affect their investment decisions.]]>
<![CDATA[THE INFLUENCE OF SERVICE QUALITY ON TAXPAYER SATISFACTION AND TAXPAYER COMPLIANCE AT BAPENDA RIAU PROVINCE ]]>
<![CDATA[Tengku Arief Lukman]]>;
<![CDATA[Layla Hafni]]>;
<![CDATA[Harry Patuan Panjaitan]]>;
<![CDATA[Teddy Chandra]]>;
<![CDATA[Sheerad Sahid]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2745
<![CDATA[The study was conducted in BAPENDA of Riau Province. The aim was to determine the direct effect of the Dimensions of Service Quality namely tangibility, empathy, reliability, responsiveness and assurance on the satisfaction of taxpayers and taxpayer compliance. This study gathered a Sample of 145 people using the proportional random sampling technique by distributing a questionnaire. The variables used were Service Quality, taxpayer satisfaction and taxpayer compliance. The data were analyzed using SEM (Structural Equation Modelling) analysis with SmartPLs 4.0. The results showed that there was an effect of service quality on taxpayer satisfaction, service quality had a significant positive effect on taxpayer compliance and there was a relationship between taxpayer satisfaction and taxpayer compliance variables.]]>
<![CDATA[Corporate Taxpayer Satisfaction and Compliance Analysis at Pratama Dumai Tax Office: Review of the Service System ]]>
<![CDATA[Teddy Chandra]]>;
<![CDATA[Evelyn Wijaya]]>;
<![CDATA[Adi Suryadiningrat]]>;
<![CDATA[Stefani Chandra]]>;
<![CDATA[Jennifer Chandra]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i2.3071
<![CDATA[The improvement of services to corporate taxpayers is expected to increase the satisfaction of corporate taxpayers so it is expected to increase compliance in the taxation sector. The new paradigm that places government officials as servants of the state and society must be prioritized to improve the performance of public services. The purpose of the study was to determine the direct effect of the Service Quality variable on the Satisfaction and Compliance of Corporate Taxpayers. The population in this study were corporate taxpayers registered at Pratama Dumai Tax Office, which amounted to five thousand and thirty-seven taxpayers. To minimize the incompleteness of the data, in this study, a questionnaire will be distributed to ninety-eight respondents. Data analysis in this study used descriptive analysis and Partial least squares (PLS). The results of the analysis of service quality affect corporate taxpayer satisfaction, service quality affects corporate taxpayer compliance and taxpayer satisfaction affects corporate taxpayer compliance.]]>
<![CDATA[INTERNAL SUPERVISORY UNIT VOCATIONAL HIGHER EDUCATION SUPERVISION AREA OF INSPECTORATE KEMDIKBUDRISTEK ]]>
<![CDATA[Nova Maulud Widodo]]>;
<![CDATA[Ahmad Kudhori]]>;
<![CDATA[Vaisal Amir]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2848
<![CDATA[Changes organization of the KEMDIKBUDRISTEK made Polytechnic Colleges under the organization of the Director General Vocational Studies. Vocational universities were initially in the supervisory area of inspector 1, now in 2022 the Vocational College is in the supervisory area inspector 4. This change has also affected the communication of the internal supervisory unit at the Polytechnic with the Inspectorate General. The implementation of supervision for institutions in their business processes is the focus of the internal supervisory unit. All stakeholders are expected to be able to complete their work, even the demands for the implementation of MBKM become a challenge for the polytechnic. In the implementation of this supervision, there are adjustments to the current pandemic conditions. This study aims to determine the impact of the internal supervisory unit in vocational colleges in the area of inspector supervision 4. Researchers in conducting the analysis used qualitative methods with primary and secondary data sources, while the type of data used was qualitative. Data collection methods are interviews and documentation. Furthermore, the results of data analysis were then validated for drawing conclusions. The results showed that with the return of the supervisory area of vocational higher education to area 4, coordination with other universities was getting better. This result makes SPI supervision more optimal.]]>
<![CDATA[EFFECT OF WORK DISCIPLINE, WORKLOAD, AND CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE ]]>
<![CDATA[Ervin Nora Susanti]]>;
<![CDATA[Firman Jaya]]>;
<![CDATA[Herni Widiyah Nasrul]]>;
<![CDATA[Zulkifli Zulkifli]]>;
<![CDATA[Widodo Ismanto]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2837
<![CDATA[This study aims to anlayze the effect of work discipline, workload, and career development on employee performance partially and simultaneously. This research uses quantitative methods and uses a questionnaire with a Likert scale. The population of this research is 100 employees of PT Citra Buana Prakarsa. Samples were taken using the census method. Data were analyzed using multiple linear regression analysis and hypothesis testing using partial t test and simultaneous F test. The results show that: (1) Work Discipline partially has a significant effect on employee performance. (2) Workload partially has a significant effect on employee performance, (3) Career development partially has a significant effect on employee performance, and (4) simultaneously work discipline, workload, and career development have a significant effect on employee performance.]]>
<![CDATA[ANALYSIS OF FACTORS AFFECTING FINANCIAL LITERACY AND FINANCIAL INCLUSION ON INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA PEKANBARU ]]>
<![CDATA[Silvilia Iman Sari]]>;
<![CDATA[Mimelientesa Irman]]>;
<![CDATA[Evelyn Wijaya]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2756
<![CDATA[Having knowledge and doing financial planning is a process of achieving life goals, namely a prosperous and happy future through financial management. Financial inclusion cannot be separated from the extent to which the public can understand financial products/services so that they are able to use them in providing value for welfare. This study aims to examine whether the factors of gender, age, and GPA affect the level of financial literacy and financial inclusion among students at the Pelita Indonesia Institute of Business and Technology Pekanbaru. The respondents studied were 95 students. The method used in this research is descriptive method and test method. To obtain the required data, data collection in the form of a questionnaire was used. In this study, the type of data used is primary data. Based on the Binary Logistics Test, the results of the study show that the factors of gender, age, and GPA have no effect on the level of financial literacy of a student at the Pelita Indonesia Institute of Business and Technology Pekanbaru, gender and age factors do not affect the level of financial inclusion of a student. Pelita Indonesia Institute of Business and Technology Pekanbaru, while GPA and financial literacy affect the level of financial inclusion of a student at the Pelita Indonesia Institute of Business and Technology Pekanbaru.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE MODERATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Nicholas Renaldo]]>;
<![CDATA[Suhardjo Suhardjo]]>;
<![CDATA[Suyono Suyono]]>;
<![CDATA[Andi Andi]]>;
<![CDATA[Kristy Veronica]]>;
<![CDATA[Robert David]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2741
<![CDATA[This study aims to determine the effect of environmental performance and social performance on financial performance with good corporate governance as a moderating variable. This research was conducted on service companies listed on the Indonesian Stock Exchange (IDX) during 2017-2021. This type of research is quantitative research with a sampling technique using a purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports obtained indirectly through intermediaries or internet media. Data analysis in this study used descriptive analysis, classical assumption testing, multiple linear regression analysis, and moderate regression analysis (MRA). The results showed that: environmental performance affects financial performance, social performance affects financial performance, Good Corporate Governance strengthens the influence of environmental performance on financial performance, and Good Corporate Governance weakens the impact of social performance on financial performance.]]>
<![CDATA[ANALYSIS OF THE EFFECT OF ALFAGIFT'S ELECTRONIC SERVICE QUALITY BASED ON OBJECTIVES USING THE E-SERVQUAL METHOD ]]>
<![CDATA[Rafa Rizana Eka Putri]]>;
<![CDATA[Marrylinteri Istoningtyas]]>;
<![CDATA[Maria Rosario Boerroek]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2856
<![CDATA[The times and technology are becoming retail business opportunities to compete online. This research was conducted with the aim to determine the effect of Alfagift service quality and the magnitude of the influence of e-servqual on user satisfaction Alfagift application. The study population was all people who had used the Alfagift application and the number was not known with certainty. So that the sample was taken using the non-probability sampling method type Purposive Sampling with the number of respondents taken as many as 130 respondents in the city of Jambi. The research data were processed using multiple linear regression methods through Statistical Product and Service Solution (SPSS) version 25. The results of data analysis showed the e-service quality hypothesis used in the study had a positive and significant effect on user satisfaction (0.878; t 10.991; sig 0.00).]]>
<![CDATA[PERCEIVED CYBERCRIME RISK: MODIFICATION OF THE TECHNOLOGY ACCEPTANCE MODEL ON GENERATION Z ]]>
<![CDATA[Julina Julina]]>;
<![CDATA[Desrir Miftah]]>;
<![CDATA[Didin Hadi Saputra]]>
<![CDATA[ International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov ]]>
Publisher : <![CDATA[Institut Bisnis dan Teknologi Pelita Indonesia ]]>
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DOI: 10.35145/icobima.v1i1.2844
<![CDATA[This study attempts to examine the factors that influence the intention to use mobile banking. The decision to use new technology has been widely studied by applying the Technology Acceptance Model (TAM). The main variables in TAM are intention, perceived ease of use, perceived usefulness, and attitude. This study tries to add one more variable, namely the perception of risk of being exposed to cybercrime. Data were collected using a questionnaire adapted from previous studies. The data that has been collected is tested for validity and reliability for further analysis using Structural Equation Modeling (SEM). The results showed that the perceived ease of use had a positive and significant effect on attitudes and perceived usefulness. Another finding is that perceived usefulness affects attitudes and subsequently attitudes affect intentions to use mobile banking. The new variable added in this study, namely the perception of cybercrime risk has a negative and significant effect on intentions to use mobile banking. Based on the findings of this study, it is recommended that banks improve features that provide ease of use and are useful in conducting transactions using mobile banking. This will encourage the public to have a positive attitude and be supported by minimizing the risk of cybercrime, which will increase public interest in using mobile banking.]]>
