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Proceeding International Pelita Bangsa
ISSN : -     EISSN : 30264235     DOI : -
Proceeding International Pelita Bangsa, published by Pelita Bangsa University. Proceeding International Pelita Bangsa accommodates the publication of research results in the fields of Business, Economics, Technology, Engineering, law and education conducted by lecturers as a manifestation of the Tri Darma of Higher Education. Proceeding International Pelita Bangsa is an electronic journal that is professionally managed using the Open Journal System, published once a year, namely in September.
Arjuna Subject : Umum - Umum
Articles 54 Documents
The Influence of Accounting Information Systems and Reporting Finance of Management Control Raden Wulan Saparinda; Tita Partyar; Fitril Aqilah
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.3109

Abstract

The accounting information system is tasked with providing information needed for supervision and action on the assessment of management control.The purpose of this study is to find out and obtain empirical evidence about the effect of accounting information systems and financial reporting on management control (study on construction service companies registered with the Gapensi Association of Majalengka Regency in 2021).This study uses quantitative data. The population in this study is a construction service company registered with the Gapensi Association of Majalengka Regency in 2021. The sample selection in this study used the saturated sampling method, meaning that the entire population associated with this research variable was sampled. With data collection techniques using questionnaires. The design of data analysis used descriptive analysis and verification analysis using SPSS version 21.0 program. The results of this study indicate that the accounting information system has a significant effect on management control, and financial reporting has a significant effect on management control.
Identification the Factors that Influence Profit Persistence Yogi Ginanjar; Risdayanti Risdayanti; Mazen Aditya Alnazar
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.3110

Abstract

Profit quality is able to predict earnings in the future. Earnings persistence is an important topic of discussion because the information generated can be used by investors in determining earnings quality and firm value, thereby facilitating decision making. This study aims to determine the factors that influence profit persistence from the point of view of Audit Fee, Managerial Ownership and Institutional Ownership. The population of this study is all LQ45 companies registered at Indonesia Stock Exchange Period 2016-2022. Researchers used purposive sampling in the sampling technique so that 7 LQ45 companies were obtained with a total data of 49 data. The data used is secondary data. The analysis techniques in this study are descriptive analysis techniques, verification analysis with the classical assumption test, multiple linear analysis, analysis of the coefficient of determination, and hypothesis testing. The analytical tool in this study uses SPSS. The results of the study show that partially Audit Fee and Institutional Ownership has no effect on Profit Persistence, while Managerial Ownership has an effect on Profit Persistence. Simultaneously Audit Fees, Managerial Ownership and Institutional Ownership have no effect on Profit Persistence.
Analysis of Determinants of Income Shocks During the Pandemic Period in Deli Serdang Regency, North Sumatra Province Diwayana Putri Nasution; Ahmad Fadlan; Dewi Mahrani Rangkuty; Prasetio Prasetio
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.3111

Abstract

The Covid-19 pandemic that hit Indonesia, especially in Deli Serdang Regency, gave pressure on market participants, in particular MSME traders. Many merchants were affected by impact restrictions consequence of the shortened Covid-19 pandemic time effort and impacted income. Research Objectives This is to analyze the influence of location effort and price sales to shock MSME income in Deli Serdang Regency. In research, this used a questionnaire with a Likert scale as a method of data collection. The research sample is income MSME traders in Deli Serdang Regency, namely 50 income street vendors in Deli Serdang Regency. The data analysis technique used in the study is an analysis of multiple linear regression. Research results This show that location effort and price sell influential and significant to income MSME traders in Deli Serdang Regency.
ASEAN-5 Economic Analysis Based on Financial Inclusion and Financial Technology Lia Nazliana Nasution; Rusiadi Rusiadi; Diwayana Putri Nasution
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.3112

Abstract

This research aims to find leading economic indicators in each ASEAN-5 country based on financial inclusion and FinTech. Five ASEAN developing countries, Indonesia, the Philippines, Vietnam, Malaysia, and Thailand, were used as observations from 2009 to 2019. The analysis method of this study used the ARDL Panel approach. The results obtained from the ARDL Panel model are: (1) Leading economic fundamental indicators of unemployment rates in Indonesia, the Philippines, Vietnam, Malaysia, and Thailand are through the variable number of bank branches, savings, and e-money (2) Leading indicators of economic fundamentals Inflation rates in Indonesia, the Philippines, Vietnam, and Malaysia are through savings and e-money variables (3) Thailand is the chosen country because the three observation variables, namely the number of bank branch offices, savings, and e-money, can become leading indicators of economic fundamentals for controlling inflation rates.
Market Orientation Small Medium Enterprise: A Bibliometric Analysis of Publications between 1994 and 2023 Using VOSviewer Software Muhammad Fahmi; Muhammad Andi Prayogi; Muhammad Taufik Lesmana; Maharani Citra Kencana; Syahnita Syahnita
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.3113

Abstract

This paper aims To analyze the most prolific and influential articles involved in market orientation research (MO) between 1994 to 2023. This Research paper uses bibliometric analysis techniques, quotations, and cocitations with Vosviewer software for investigated 766 publications in MO from 1994 to 2023 and uses the scopus.com database to visualize relevant articles and their results. Results of the analysis bibliometrics describe evolution research and interests scientific in market orientation over time. Study This gives more understanding _ of the focus of different studies and highlights contributor Main and Network collaboration in it. Second, literature about continued market orientation is growing and diversifying, focusing on understanding concepts and applications in the contemporary business world. While the novelty obtained from the study, This use approach bibliometric with VOSviewer and Scopus.com to analyze development literature about market orientation provides a holistic and in-depth view of relevant literature and provides a base for development understanding and application draft market orientation.
The Willingness of Individual Taxpayers to Pay Taxes Wulandari, Dian Sulistyorini; Karomah, Laelatul
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

This study aims to determine whether the variable awareness of paying taxes, knowledge and understanding of tax regulations, and level of perception of the effectiveness of the tax system have an effect on the willingness to pay taxes by taking a sample of 99 taxpayers registered at KPP Pratama Cibitung. The type of research used in this study is research. quantitatively with the sampling method of random sampling, namely by taking a sample of taxpayers who are registered at KPP Pratama Cibitung randomly. The results of this study show that awareness of paying taxes partially has a positive and significant effect on willingness to pay taxes, knowledge and understanding of taxation regulations partially have a positive and significant effect on willingness to pay taxes, perceptions of the effectiveness of the taxation system partially have no effect on willingness to pay taxes, and the level of trust in the government and law partially has no effect on willingness to pay taxes.
Macroeconomic Conditions, World Capital Market, and Commodity Price on The Jakarta Composite Index Dasman, Sunita; Purnomo, Grenda Galih; Wulandari, Dian Sulistyorini
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

The company's activities in the capital market such as the Indonesian Stock Exchange securities can be seen from the Stock Price Index combined. There are many factors that affect the JCI such as macro-economic conditions, and commodity prices. Factors that can affect the Jakarta Composite Index (JCI) needs to be studied to obtain maximum investment returns. The purpose of this study is to examine the impact of macroeconomic conditions such as inflation, interest rates, the rupiah exchange rate, and economic growth; global capital market index; commodity prices to the composite price index (JCI). This study uses multiple linear regression analysis with step-wise method by using software Eviews version 10. The results of the study show that the increase in the economic growth and world oil prices had an impact on JCI increase. Increase in inflation rates and the gold price have an effect on the decline in the JCI. The Dow Jones Index, The Nikkei 225 Index, and exchange rate had very strong positive correlation with economic growth (GDP). The interest rate has strong positive correlation with the inflation rate.
Analysis Of Factors Influencing Non-Performing Loans Yahya, Adibah; Hidayat, Taufik; Pratiwi, Niken Cahyaning Mega
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

The bank is an intermediary between parties needing funds and those with excess funds. The bank's main activity is channelling funds in the form of credit to parties who need funds. Credit distribution has a credit risk that arises when creditors cannot fulfil obligations according to the agreed time. Credit risk can be calculated using the Non-Performing Loan (NPL) ratio. This study aims to determine the effect of CAR, BOPO, LDR, ROA and LAR on NPL at PT. Bank Mandiri in 2001-2019. This research is a quantitative descriptive study, using multiple linear regression analysis techniques. The research object of PT. Bank Mandiri with saturated sampling technique. The results showed that CAR. BOPO, LDR, and LAR have no effect on NPL. Meanwhile, ROA has a negative effect on NPL.
Artificial Intelligence and the Future of Teaching in Higher Education at A’Sharqiyah University (ASU) in Oman Matari, Ali Said Al; Mukit, Abdul; Saadi, Saliha Al; Balushi, Wasan AL; Al-Abri, Juhaina Suliman
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

The study aimed to identify artificial intelligence and the future of teaching in higher education institutions represented by the University of A'Sharqiyah in the Sultanate of Oman as a model, and the researchers used the qualitative approach, through an interview with (4) technologically capable teachers who have experience in employing artificial intelligence in teaching, and the aim of the interview was to answer (3) open questions: How can artificial intelligence be used to enhance education and the quality of the teacher's daily work? How can we as teachers ensure ethical and inclusive work? The results showed that AI (Artificial Intelligence) can be used to personalize learning, automate grading, provide virtual assistance, and analyze data. However, there was less agreement on how AI can be leveraged to enhance education. For example, only 75% of people agreed that AI can be used to provide assistive technologies, and only 50% of people agreed that AI can be used to discover and curate resources. Overall, the answers suggest that ensuring the ethical, inclusive, and equitable use of AI in teaching requires a combination of awareness of potential biases, transparency, and monitoring, as well as education about AI ethics and advocacy for ethical AI in education. The researchers recommended a set of recommendations, the most important of which are: Emphasizing the importance of employing artificial intelligence in teaching and considering the ethical aspects regulating the application of artificial intelligence in teaching.
Shielding the Digital Realm with K-Nearest Neighbors in Network Security Firmansyah, Andri; Sasongko, Ananto Tri
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

Network security is a paramount concern in today's digitally interconnected world. The constant evolution of cyber threats necessitates innovative approaches to safeguarding the digital realm. This paper explores the application of K-Nearest Neighbors (K-NN) in network security, offering a shield against intrusions and vulnerabilities. The research begins with a comprehensive introduction to the escalating landscape of network security challenges, highlighting the critical role of intrusion detection. K-NN, renowned for its pattern recognition capabilities, is a promising solution to fortify network defenses. The methodological journey involves data collection and preprocessing, where relevant datasets are curated and prepared for analysis. Subsequently, a K-NN model is meticulously crafted, focusing on parameter tuning and optimal K-value selection. Metrics, including accuracy, precision, recall, and F1-score, are employed to assess its performance. The findings provide insights into the model's strengths and limitations, offering a valuable perspective on its suitability for real-world network protection. This research demonstrates the potential of K-Nearest Neighbors in shielding the digital realm, reinforcing network security, and exemplifying the efficacy of machine learning in countering evolving cyber threats. It underscores the significance of proactive measures in preserving the integrity and confidentiality of digital assets in an increasingly interconnected world.

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