cover
Contact Name
Nicholas Renaldo
Contact Email
nicholasrenaldo@lecturer.pelitaindonesia.ac.id
Phone
+62761-24418
Journal Mail Official
icobima@pelitaindonesia.ac.id
Editorial Address
Jl. Jend. Ahmad Yani No. 78-88, Pekanbaru 28127
Location
Kota pekanbaru,
Riau
INDONESIA
PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
ISSN : 30217563     EISSN : 29885590     DOI : https://doi.org/10.35145/icobima
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
From Compliance to Excellence: The TQM Story in Indonesian Health Service Providers Firdaus, Rifani Hazhiyah; Irfan, Andi
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.3518

Abstract

The success in the industry manufacture has encouraged and motivated entity service health to implement TQM. Focus article This is to describe the development of TQM in Indonesia, especially in the healthcare industry. The evolution of TQM reflects a shifting paradigm in management quality from traditional control quality to more holistic, customer-centered, sustainable, and integrated with technology. This is an effort to reach more quality and improve the organization's overall performance. TQM is a sustainable approach in which the organization Keeps going continuously to increase quality and performance over time. This is not only for controlling quality but also about changing culture and practice organization for quality become a priority held close to everyone organization. Lack of support management, lack of involvement in employees, bad leadership, lack of training, culture organizations that do not appropriate, lack of recognition and award for success, and structure organization hierarchical and authoritative is the most obstacles quoted successful TQM implementation in developing countries. The evolution of TQM in The Worldwide Health Organization has become an essential thing for increasing the quality maintenance of health and satisfaction of patients.
The Role and Effectiveness of Accounting Information Systems in Modern Organizations: A Comprehensive Analysis Mukhsin, Mukhsin; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Renaldo, Nicholas; Prayetno, Muhammad Pringgo
International Conference on Business Management and Accounting Vol 2 No 2 (2024): 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.v2i2.4389

Abstract

In today's dynamic business environment, the accuracy and efficiency of financial data processing are paramount for organizational success. Accounting Information Systems (AIS) have emerged as critical tools that integrate traditional accounting practices with advanced information technology, offering businesses a structured mechanism for collecting, processing, and reporting financial information. This study examines the significance of AIS by reviewing existing literature and employing a mixed-methods approach, including surveys, interviews, and case studies, to assess its effectiveness. The findings indicate that while AIS significantly improves financial reporting accuracy, efficiency, and decision-making, its successful implementation depends on overcoming challenges such as high initial costs, employee resistance, and the need for continuous training. The study concludes by offering practical recommendations for optimizing AIS implementation and suggests areas for ongoing system evaluation and improvement.
Digital Business Transformation: A Case Study of Singapore Suhardjo, Suhardjo; Sun, Lee Ho; Pacquiao, Jose Rodrigo
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.4374

Abstract

In today's digital era, digital business transformation has become a critical factor for the success of companies worldwide. Singapore, as an economic and technological hub in Asia, exemplifies effective implementation of digital transformation in business. This study explores how businesses in Singapore have adopted digital technologies to enhance operational efficiency, expand markets, and provide better services to customers. It focuses on three case studies: Grab, DBS Bank, and Shopee. The research employs a multiple case study approach, leveraging both qualitative and quantitative data from primary and secondary sources, including interviews, surveys, and document analysis. The findings highlight the role of service integration, AI, and data analytics in digital transformation. Grab's evolution into a super app, DBS Bank's digital banking initiatives, and Shopee's mobile-first strategy and live streaming features are examined. The study also addresses challenges such as cybersecurity, data privacy, and the need for a skilled digital workforce. Singapore's strong technological infrastructure, supportive regulations, and dynamic startup ecosystem have enabled businesses to leverage digital technologies effectively. The successful digital transformation of these companies offers valuable insights and can serve as an inspiration for other countries aiming to navigate the digital landscape.
Decision Support System for Best Employee Selection on CV. Lintas Nusantara Using Profile Matching Method Manyu, Dimas Abi; Pratama, Yovi; Yanti, Elvi
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.3546

Abstract

CV. Lintas Nusantara Jambi is one of the companies that are located in the Jambi area that processing data selection best employee get problems occur like election process employees best the absence of computerized system and still not use a method of the support system decisions, so election employees best cannot be measured, and election process employees best is not transparent because they the evaluation process of employee performance only done by managers and unknown by employees. Hence, this study aims to give solution to problem that happens by offering decision support system of selection best employee using PHP programing language and DBMS MySQL. Writer expand the system with waterfall and methods used the system modeling unified language using use case diagram, activity diagram, class diagrams and flowchart diagram. The new system produce outputs that can data showing employees, data admin, data criteria, the sub criteria, the data employees and the results of selection best employee with profile matching methods who contributed to a company can improve performance and spirit of employees.
Uncovering the Path to Successful Digital Performance through Digital Technology and Digital Culture as Moderation Junaedi, Achmad Tavip; Renaldo, Nicholas; Yovita, Indri; Augustine, Yvonne; Veronica, Kristy
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.3959

Abstract

The main aim of the research is to detail the relationship between digital technology adoption and corporate performance indicators, paying particular attention to the way digital culture plays a key moderating role in this process. This research was conducted qualitatively through surveys and interviews. The informants used in this research were 3 informants. Survey and interview results show a large variety of answers from informants. From the results of the interviews, the dimensions and indicators forming the variables of digital technology, digital culture, and digital performance were obtained. A deep understanding of the complex relationship between digital technology, company performance, and digital culture is a key foundation for developing effective strategies. Digital technology influences digital performance, digital culture influences digital performance, and digital culture moderates the influence of digital technology on digital performance, respectively qualitatively. Companies are recommended to provide in-depth education and training to employees on the use of digital technology and its impact on company culture. Encourage employee acceptance and active involvement in digital transformation.
Exploring Employee Performance Through Qualitative Methods: Insights and Implications Syahputra, Hidayat; Eddy, Pujiono; Santoso, Pamuji Hari; Yani, Fitri; Putra, Rizaldi
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.4379

Abstract

This research investigates employee performance using qualitative methods, focusing on semi-structured interviews and focus groups to uncover deeper insights into performance dynamics. By interviewing employees across various departments in a mid-sized organization and facilitating focus group discussions, the study reveals key factors influencing performance, including job satisfaction, recognition, work-life balance, and career development opportunities. Thematic analysis of the data highlights both motivators and barriers, such as inadequate resources and unclear expectations, impacting performance. The findings emphasize the value of integrating qualitative insights with quantitative metrics to develop comprehensive performance management strategies. The study concludes that addressing identified challenges and leveraging strengths can enhance employee performance and overall organizational success.
Analysis of Company Size, Inventory Intensity, and Variability of COGS on The Selection of Inventory Valuation Methods in Basic Materials Sector Companies Listed on IDX 2017-2021 Fadrul, Fadrul; Howard, Howard; Nurazizah, Febi; Eddy, Pujiono; Novitriansyah, Bob; Estu, Ahmad Zulkarnain
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.4068

Abstract

This research purposed to determine the effect of company size, inventory intensity and variability of COGS on the selection of inventory valuation methods in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data with a sampling technique, namely purposive sampling technique. The number of samples in this study were 31 companies. Descriptive analysis method as well as several types of analysis in this study using SmartPLS software. From this reseach it was concluded that company size has a significant influence on the selection of inventory valuation methods. Meanwhile, inventory intensity and variability of COGS do not have a significant effect on the choice of inventory valuation method.
Delicious Destinations: How Food Quality and Location Shape Lifelong Love for Viera Pekanbaru Cake House Julina, Julina; Prayoga, Ega
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.3530

Abstract

The purpose of this research is to determine the effect of food quality and location on customer loyalty at Viera Pekanbaru Cake House. The type of research used is quantitative. The population in this study were Pekanbaru people who had purchased at the Viera Pekanbaru Cake House. with a sampling technique using a purposive sampling method totaling 100 respondents. The data analysis technique used in this research is multiple linear regression analysis using the SPSS 23 program. The research results show that partially food quality has a positive and significant effect on customer loyalty, location has a positive and significant effect on customer loyalty. Furthermore, food quality and location simultaneously have a significant influence on customer loyalty at Viera Pekanbaru Cake House. The magnitude of the influence of food quality and location on customer loyalty is 55.9% and the remaining 64.1% is influenced by variables not examined in this research.
Effect of Profit Management and Earning per Share on Company Value with Company Size as a Moderation Variable Fajri, Ahmad Maulana; Yunita, Irma; Mulyana, Emul
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.3922

Abstract

This study aims to determine the effect of earnings management and earning per share on firm value and to find out whether firm size is able to moderate the relationship between earnings management and earning per share on company value in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The methodology used in this research is quantitative with a causal associative approach with a sample of food and beverage companies listed on the Indonesian Stock Exchange using a sampling technique. Purposive sampling from 84 populations obtained a sample of 15 companies. The analysis used in this study uses test Moderated Regression Analysis (MRA). The results in this study are that earnings management does not have a significant effect on firm value due to earnings management practices by selecting accounting policies by management which are subjective, then the quality of earnings in the financial statements presented will be low and inaccurate and this can lead to high levels of public trust will decrease so that potentially many investors will withdraw their shares that have been invested. Earnings per share significant effect on firm value due to the higher value earning per share then it will affect the amount of net loss given by the company to shareholders. The size of the company is not able to moderate the relationship between earnings management on firm value because the size of the company is getting bigger, the management will minimize fraud in carrying out earnings management practices because outside supervision is increasing strictly towards internal parties, so that internal parties will increase transparency and truth in information. Company size is able to moderate the relationship between earning per share large companies are supported by good resources and it is easy to meet capital needs, including through foreign capital.
The Impact of Audit Reputation on Stakeholder Trust: A Qualitative Analysis of Key Influencing Factors Hadi, Syukri; Putri, Novita Yulia; Andi, Andi; Renaldo, Nicholas; Prayetno, Muhammad Pringgo
International Conference on Business Management and Accounting Vol 2 No 2 (2024): 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.v2i2.4390

Abstract

Audit reputation is a vital component of the financial reporting ecosystem, significantly influencing stakeholder trust and confidence in audited financial statements. This qualitative study explores the multifaceted nature of audit reputation, examining how it is shaped by factors such as audit quality, ethical behavior, auditor independence, crisis management, and firm size. Through a case study approach involving in-depth interviews with key stakeholders and document analysis, the research provides insights into how audit reputation is perceived and managed within the industry. The findings highlight the critical importance of maintaining a strong audit reputation for the success and sustainability of audit firms. The study concludes with practical recommendations for audit firms to enhance their reputation, ensuring continued stakeholder trust and confidence.

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