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Nicholas Renaldo
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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 Influence of Tariff Changes, Taxation Socialization on Taxpayer Compliance Which Is Moderized by The Modernization of The Taxation System Laksono, Untung Yuda; Taryanto, Taryanto; Sudraja, Enjat
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.v2i1.4015

Abstract

The government has issued a tariff adjustment policy that applies to MSME players in an effort to increase the level of compliance. This research was also conducted to determine the effect of tax socialization on MSME taxpayer compliance which is moderated by the modernization of the tax system. The method used in this research is descriptive quantitative. The sample used is 99.5 (rounded 100) out of 189,600 Population of Micro, Small and Medium Enterprises in Pandeglang Regency, Banten. Data collection in this research used a questionnaire, while the hypothesis test used Moderated Regression Analysis (MRA) which was processed using SPSS 25 software. From this research, the results showed that changes in tariffs had a significant effect on MSME taxpayer compliance with a significance value (0.013 < 0.05). Tax socialization has a significant effect on MSME taxpayer compliance with a significance value (0.001 <0.05). Modernization of the taxation system moderates the effect of changes in tariffs on MSME taxpayer compliance with a significance value (0.06 <0.05). Modernization of the tax system moderates the effect of tax socialization on MSME taxpayer compliance with a significance value of (0.001 < 0.05). The findings in this study the variable of modernization of the tax system in this study is a moderating variable.
Analysis of the Influence of CAR, LDR, NIM, BOPO, and NPL on Profitability in Conventional Banking Companies Listed on the IDX in 2017-2021 Hutahuruk, Marice Br; Sudarno, Sudarno; Valencia, Erica; Angelina, Dian; Priyono, Priyono
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.v2i2.4381

Abstract

This research aims to determine the effect of CAR, LDR, NIM, BOPO and NPL on profitability in conventional banking companies listed on the IDX in 2017-2021. This study uses secondary data. The sample technique in this study used purposive sampling. The number of samples obtained were 20 companies. The analytical method of this research uses descriptive analysis and several types of evaluation using the SmartPLS software. From this study it was found that only LDR and BOPO had a significant effect on profitability (ROA). Meanwhile, CAR, NIM and NPL have no significant effect on profitability (ROA).
The Influence of Products, Prices, Promotions, and Places on Purchase Decisions at PT. Arta Agrindo Subur Pratama Pekanbaru Chandra, Stefani; Tianto, Agus; Veronica, Veronica; Ng, Martha; David, David
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.v2i1.4084

Abstract

The purpose of this study was to analyze the effect of product, price, promotion and place on purchasing decisions at PT Arta Agrindo Subur Pratama Pekanbaru. The population in this study were all customers who bought fertilizer at PT Arta Agrindo Subur Pratama Pekanbaru. The sampling technique used is the proposive sampling method. The sample size of this study was 80 respondents who were customers of PT Arta Agrindo Subur Pratama Pekanbaru. The data analysis technique used is multiple linear regression. The results of this study indicate that product, price, promotion have a positive and significant effect on purchasing decisions while place has no significant effect on purchasing decisions.
Design of Purchase and Sales Information Systems at Bima Citra Stores Jasmir, Jasmir; Agustina, Agustina; Meisak, Despita
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.v2i1.3533

Abstract

Bima Citra shop is a place of business in Tanjung Jabung Barat Regency, which is located on Jl.Imam Bonjol, Kuala Tungkal. Bima Citra shop is engaged in the sale of office stationery, school stationery, and so on whose data collection process is still using the manual method, namely still using handwritten notes for sales. With this system there are frequent recording and calculation errors that make the owners not know for sure whether they are experiencing profits or losses every day, besides that there are obstacles between physical stock data that are not recorded so that there is a difference in stock in the warehouse. This problem causes losses so that an information system is needed that provides convenience in providing information. This causes the owner to be overwhelmed in handling incoming and outgoing stock of goods because it is not recorded and does not recap so it is not known for sure how much stock is still available. Therefore, this study aims to design a purchasing and sales information system using the PHP programming language, MySQL DBMS as a database, waterfall system development method and system modeling in the form of use case diagrams, activity diagrams, and class diagrams. The result of this research is a system that helps manage business processes, such as processing data on purchases, sales, stock and is able to streamline time in reporting reports.
Solvability, Company Growth, and Voluntary Auditor Switching Impact on Audit Delay Roharji, Febri; Dasmaran, Verliani; Masitoh, Masitoh
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.v2i1.3957

Abstract

This study aims to determine the effect of Solvency and Company Growth on Switching Auditors and their impact on Audit Delay. This study uses secondary data with a population, namely manufacturing companies listed on the Indonesia Stock Exchange as many as 138 companies with an observation year of 2019-2021. The sampling technique used in this study is purposive sampling with multiple linear regression analysis methods for direct testing and Sobel test for indirect testing. The results of this study show that solvency does not have a significant influence on switching auditors, Company Growth does not have a significant influence on Switching Auditors, Solvency does not have a significant influence on Audit Delay, Company Growth has a significant influence on Audit Delay, Switching Auditors do not have a significant influence on Audit Delay, Switching Auditors are unable to mediate the effect of Solvency on Audit Delay and Switching Auditors are unable to mediate the effect of Company Growth on Audit Delay.
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Dividend Policy Industrial Consumption Goods Sector Companies Listed in The Indonesian Stock Exchange Year 2013 – 2016 Infante, Yusnita Octafilia Theresia A Yesu; Arlyana, Lely; Haristan, Meiviana; Akri, Peri
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.v2i2.4486

Abstract

The aim of this study is to investigate and analyze the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on the Dividend Payout Ratio (DPR) of the consumer goods companies that have been listed in Indonesia Stock Exchange (IDX). The population of this study is thirty companies. Using the purposive sampling method, nineteen consumer goods companies were listed in the Indonesia stock exchange from 2013 to 2016 as the sample. In this study, the method of data analysis is used: descriptive analysis, Multiple Linear Regression Analysis, Test Assumptions Classical, F-test, Coefficient of Determination, and t-test. The result obtained by using regression concluded that CR, DER, and ROA do not influence DPR.
Digital Water Accounting: A Comprehensive Research Report Renaldo, Nicholas
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.v2i1.4377

Abstract

Water accounting is essential for effective water resource management, involving systematic measurement, reporting, and verification. Traditional methods face limitations in accuracy, timeliness, and accessibility. Digital technologies have led to the emergence of digital water accounting systems, which offer more efficient, accurate, and real-time data management solutions. This research analyses the development, implementation, and impacts of these systems, evaluating their effectiveness and identifying associated benefits and challenges. A mixed-methods approach was employed, combining quantitative data from existing digital water accounting systems with qualitative interviews of water resource managers, technology providers, and policymakers. The study found that digital water accounting systems significantly improve water management through real-time data collection and automated reporting, enhancing accuracy and timeliness. They optimize water usage, reduce wastage, and improve allocation efficiency. However, challenges such as high costs, the need for technical expertise, and data security concerns remain. Digital water accounting advances water resource management by providing real-time, accurate, and accessible data, enhancing decision-making, efficiency, and stakeholder collaboration. To fully realize their potential, the study recommends investing in technology, establishing training programs, developing supportive policy frameworks, implementing robust data security measures, and fostering stakeholder collaboration and data sharing.
The Influence of Work Environment, Work Load, Job Stress, and Work Morate on Employee Performance Batam City Notary & PPAT Office Purwaningrum, Ajeng Handayani; Tanjung, Rona; Tibrani, Tibrani; Melisa, Melisa; Mulyati, Sri
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.v2i1.3553

Abstract

This study aims to determine the effect of work environment, workload, work stress and work morale on employee performance at the Notary & PPAT Office of Batam City (Case Study of Notary & PPAT Employee Performance Vivin, S. H., M. Kn and Notary & PPAT Office Yondri Darto, S.H). The type of research used in this research is quantitative research. The population of this study were 41 people who were employees of the Notary & PPAT Office of Vivin, S. H., M. Kn and the Notary & PPAT Yondri Darto, S. H. The sampling technique in this study used a saturated sample technique so that the sample numbered 41 respondents. Data is obtained by distributing questionnaires or questionnaires that have been tested for validity and reliability. Data analysis used multiple linear regression and hypothesis testing using the t test and F test. The data were processed using SPSS version 26. The results of the study were that partially the variables Work Environment, Workload, Work Stress and Work Morale had a significant and significant effect on Employee Performance, and in a significant way Simultaneous Work Environment, Workload, Work Stress, and Work Morale have a significant and significant effect on the Performance of Notary & PPAT Office Employees Vivin, S. H., M. Kn and Notary & PPAT Office Yondri Darto, S. H.
The Influence of Organizational Commitment, Training, and Motivation on Employee Performance Susanti, Ervin Nora; Suryalisman, Suryalisman; Hakim, Lukmanul; Ratnasari, Sri Langgeng; Fujiantoro, Avilia Pradesti; Mulyadi, Aris; Amira, Amira; Sutjahjo, Gandhi
International Conference on Business Management and Accounting Vol 3 No 1 (2024): 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.v3i1.4641

Abstract

This research aims to determine and analyze the influence of leadership style, organizational commitment, training and discipline on the performance of Batam City Highways and Water Resources Department employees. The population of this study was 50 employees of the Batam City Highways and Water Resources Department. Sampling uses saturated sampling or census, which is a sampling technique when all members of the population are used as samples. This research is quantitative research, with multiple linear regression statistical analysis. The research results show that Organizational Commitment, Training and Motivation partially has a positive and significant effect on employee performance. Simultaneously, organizational commitment, training and motivation have a significant effect on employee performance.
Bank Health, Profit Management and Its Impact on National Banking Stock Returns Sudrajat, Enjat; Masitoh, Masitoh; Marwah, Tia Hidayatul
International Conference on Business Management and Accounting Vol 3 No 1 (2024): 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.v3i1.4637

Abstract

The purpose of this study is to provide strong evidence regarding the influence of bank health level measured by NPL, ROA and CAR on Earningt management which has an impact on stock returns. This type of research is included in quantitative research. The population in this study is all Indonesia's national private banking companies listed on the Indonesia Stock Exchange in 2023. Meanwhile, the sample in this study is 37 companies. The type of data used is secondary data obtained from www.idx.co.id. The data collection technique uses documentation techniques. The analysis used in this study is cross section data regression analysis. The results of this study are (1) Non-Performing Loans do not have a significant effect on Earning management. (2) Return On Assets does not have a significant effect on Earning management. (3) Capital Adequacy Ratio does not have a significant effect on Earning management. (4) Earning management has no significant effect on stock returns. (5) Non-Performing Loans do not have a significant effect on stock returns. (6) Return On Assets does not have a significant effect on stock returns. (7) Capital Adequacy Ratio has a significant effect on stock returns. (8) Earning management does not mediate Non-Performing Loans against stock returns. (9) Earning management does not mediate Return On Assets on stock returns. (10) Earning management does not mediate the capital adequacy ratio to stock returns.

Page 8 of 11 | Total Record : 106

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