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Nicholas Renaldo
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icobima@pelitaindonesia.ac.id
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INDONESIA
PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Published by INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA
ISSN : 30217563     EISSN : 29885590     DOI : https://doi.org/10.35145/icobima
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 106 Documents
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THE EFFECT OF TEACHER’S COMPETENCE ON THE VOCATIONAL HIGH SCHOOL TEACHERS’ WORK SATISFACTION AND PERFORMANCE IN PRAJNAMITRA MAITREYA FOUNDATION, RIAU Tohan Tohan; Nyoto Nyoto; Teddy Chandra
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2833

Abstract

Education has a strategic function to achieve the national goals of the Indonesian nation as stated in the Preamble to the 1945 Constitution. Schools as the institutions that provide formal education need to ensure the quality of education offered by all teachers. Teachers as professional educators are at the forefront of a school. Schools continue to strive to improve the quality of education and services, by focusing on job satisfaction and improving teacher performance in order to provide the best quality education and services to students. This study aims to analyze the effect of pedagogic competence, personality competence, social competence, professional competence on job satisfaction and performance of vocational school teachers at the Prajnamitra Maitreya Foundation, Riau. The number of samples in this study was 55 teachers. The analysis used in this research is descriptive analysis and hypothesis analysis with path analysis. By using Smart PLS (Partial Least Squares), this study proves that personality competence has a positive and significant effect on teacher job satisfaction. Pedagogic competence, social competence, and professional competence have a positive and insignificant effect on job satisfaction. Personal competence and professional competence also have a positive and insignificant effect on teacher performance Pedagogic competence, social competence, and job satisfaction have a negative and insignificant effect on teacher performance.
EFFECT OF LEADERSHIP AND WORKLOAD ON WORK MOTIVATION AND EMPLOYEES PERFORMANCE PT. BANK RIAU KEPRI PEKANBARU BRANCH Layla Hafni; Ahmad Himawan; Surya Safari SD; Farhan Firdaus
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2749

Abstract

This study aims to determine and analyze the influence of leadership and workload on work motivation and employee performance at Bank Riau Kepri Pekanbaru Branch. This research is a quantitative research by distributing questionnaires to respondents. The sample used is 71 people. The sampling technique used is simple random sampling from 190 populations. Data processing uses the Structural Equation Modeling (SEM) method with the SmartPLS application. The results of this study indicate that leadership, workload and motivation have a positive and insignificant effect on performance but leadership has a positive and significant effect on job satisfaction and workload has a significant effect on motivation. Meanwhile, the indirect effect of leadership and workload on employee performance through work motivation is not significant. Suggestions for this research is that employees should be challenged to be creative and think critically to be able to innovate in completing their work. Leaders need to ensure that the work carried out by employees is in accordance with the Standard Operating Procedures and job descriptions, and it is better not to allow employees to hold concurrent positions. Leaders must also always be open to new things, including technology and digital developments to be able to help ease the work of employees in providing the best service for customers. In addition, leaders and management need to maintain this condition so that employees feel that their place of work is their second home so that they feel safe and comfortable at work. And lastly, it is necessary to improve employee performance through continuous education and training so that their work results are in accordance with the standards set and can become a reference for their fellow colleagues.
Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types Nicholas Renaldo; Andi Andi; Novita Yulia Putri; Fitri Yani
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3078

Abstract

A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.
THE INFLUENCE OF PRICE, PROMOTION, LOCATION, AND BRAND IMAGE ON PURCHASE DECISIONS Dini Anggraini; Ridho Saputra; Lukmanul Hakim; Rona Tanjung; Tibrani Tibrani; Arnesih Arnesih
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2852

Abstract

This study aims to test and analyze the influence of price, promotion, location, and brand image on purchase decision and to test and analyze the influence of price, promotion, location, and brand image simultaneously on purchase decision. The applied research type is a correlation study with quantitative methods. The population of this study was consumers of rumah makan “Warung Bude”. The research sample consisted of 50 people, taken with a accidental sampling technique. Data obtained by distributing questionnaires then analyzed using multiple linear regression and hypothesis testing using SPSS version 25. The results of this study are: (1) price partially has an influence on purchase decision, (2) promotion partially has no influence on purchase decision, (3) location partially has an influence on purchase decision, (4) brand image partially has an influence on purchase decision, (5) price, promotion, location, and brand image simultaneously have a influence on purchase decision.
DETERMINANTS OF SMALL MEDIUM BUSINESS UNDERSTANDING OF MICRO, SMALL AND MEDIUM ENTITIES FINANCIAL ACCOUNTING STANDARDS Mei Susi Setyo Wati; Desrir Miftah; Julina Julina
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2838

Abstract

The purpose of the study was to determine the effect of education level, educational background, business scale, business age and information & socialization on the understanding of Small and Medium Enterprises (SMEs) in preparing financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in District of Kepenuhan Hulu, Rokan Hulu, Riau. The research population is 88 SMEs from various sectors that have been registered with the Cooperatives and SMEs Office in Kepenuhan Hulu District. The sampling technique used was total sampling. The type of data used is primary data, which is obtained by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression analysis. The results showed that the level of education of business actors did not affect understanding in the preparation of financial statements based on SAK EMKM. Educational background has a significant positive effect on the understanding of SMEs in preparing financial reports based on SAK EMKM. The scale of business does not affect the understanding of SMEs in preparing financial reports based on SAK EMKM. Age of business does not affect the understanding of SMEs in preparing financial reports based on SAK EMKM. Information and socialization have a significant positive effect on the understanding of SMEs in preparing financial reports based on SAK EMKM.
CUSTOMER INTEREST IN USING MANDIRI M-BANKING: CAN EASE OF USE, TRUST, INFORMATION TECHNOLOGY READINESS, AND SOCIAL FACTORS AFFECT IT? Maydelyn Goh; Evelyn Wijaya; Achmad Tavip Junaedi; Agus Hocky
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2758

Abstract

Changes in information technology have encouraged banks to provide easy access to information services for their customers in conducting transaction processes by launching electronic banking services. This study aimed to analyze the effect of ease of use, trust, information technology readiness, and social factors on customer interest in using Mandiri M-Banking. The research population was M-banking users of Mandiri Bank at the Pekanbaru Branch Office with a sample size of 120 people. Research analysis method was multiple linear regression analysis using SPSS 21. The results showed a positive and significant relationship between trust and information technology readiness on customer interest in using Mandiri M-banking. While ease of use and social factors did not significant on customer interest in using Mandiri M-banking.
SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Marice Br. Hutahuruk; Luciana Fransisca; Cecilia Cecilia
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2742

Abstract

Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.
Effect of Leadership Style, Work Discipline, and Competency on Job Satisfaction and Performance of Dapodik Operator Employees in Bengkalis District Sudarno Sudarno; Herma Safitri; Achmad Tavip Junaedi; Amries Rusli Tanjung; Marice Br Hutahuruk
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3059

Abstract

This study aims to analyze the effect of leadership style, work discipline and competence on job satisfaction and performance of Dapodik operator employees in the Bengkalis district. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all Dapodik operators in the Bengkalis district. The sampling uses the census method. The sample in this study amounted to 161 respondents. The data analysis technique uses Structural Equation Modelling (SEM) using the SmartPLS application. The results of this study indicate that leadership style does not have a significant effect on job satisfaction, work discipline has a positive and significant effect on job satisfaction, competence has a positive and significant effect on job satisfaction, leadership style has a positive and significant effect on employee performance, work discipline has a positive and significant effect on employee performance, competence has no significant effect on employee performance, and job satisfaction has a positive and significant effect on employee performance.
MANAGEMENT OF VILLAGE FUND ALLOCATION FROM APBN AND ITS IMPACT ON VILLAGE ECONOMIC GROWTH IN INDONESIAN TERRITORY Sugiharto Sugiharto; RB Iwan Noor Suhasto
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2845

Abstract

So far, development in the village can be said to be underestimated or carried out half-heartedly by the central government as well as by the regional government. This can be seen by the lack of expertise and competence of Human Resources (HR), the less optimal management of natural resources and the lack of value-added economic resources as well as access to infrastructure that is mediocre. This study aims to examine how the level of economic growth in villages in Indonesia after receiving allocation funds from the State Revenue and Expenditure Budget (APBN), where each village receives approximately 1.3 billion funds from the state. This research was conducted by involving the village community based on sampling which was tested by researchers regarding the village funds provided by the state have a significant impact or not on the economic growth of villages in the territory of Indonesia.
Locus of Control and Job Satisfaction on Employee Performance, Mediated by Organizational Citizenship Behavior among the Working Staff in the Accounting Department Ermina Rusilawati; Intan Purnama; Dominicus Josephus Swanto Tjahjana; Wan Muhamad Kudri
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3469

Abstract

This research aims to investigate the impact of Locus of Control and Job Satisfaction on Organizational Citizenship Behavior (OCB) and Employee Performance. It also aims to explore the role of OCB as a mediating variable in the relationship between Locus of Control, Job Satisfaction, and Employee Performance among personnel in the Accounting Department of Panca Eka Pekanbaru (Naval Base V Pekanbaru). The research design adopts a causal approach with a quantitative methodology. The sampling method employed is saturated sampling, and primary data is collected through a questionnaire. Data analysis is conducted using the Partial Least Square method. The study involves fifty accounting staff members from Panca Eka Pekanbaru. Evaluating Organizational Citizenship Behavior (OCB) in the accounting staff is crucial due to its significance in defining the responsibilities of Navy personnel across different units. Job Satisfaction also plays a vital role in enhancing work performance. The accounting department of Panca Eka Pekanbaru emphasizes the importance of optimal employee performance. This emphasis is rooted in the perspective of the accounting staff regarding their control over internal and external events in their lives. The findings of the study are as follows: (1) Locus of Control does not significantly affect Organizational Citizenship Behavior (OCB); (2) Job Satisfaction positively influences Organizational Citizenship Behavior (OCB); (3) Both Locus of Control and Job Satisfaction have an impact on Employee Performance; (4) Organizational Citizenship Behavior (OCB) does not significantly influence Employee Performance; (5) Locus of Control and Job Satisfaction do not significantly affect Employee Performance through the mediating role of Organizational Citizenship Behavior (OCB).

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