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Conference Proceedings International Conference on Education Innovation and Social Science
Published by Universitas Muhammadiyah Surakarta
ISSN : 29619602     EISSN : -     DOI : -
Core Subject : Education, Social,
Education Social Sciences
International Conference on Education Innovation and Social Science (ICEISS) is organized by the Accounting Education Study Program, Faculty of Education, Universitas Muhammadiyah Surakarta, Indonesia. The aim of the conference is to provide a platform for the researchers, education practitioners, governments, NGOs, and research institutes in sharing cutting edge progress in education innovation and social science
Arjuna Subject : Umum - Umum
Articles 260 Documents
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The Effect of Earnings Management and Dividend Policy on Company Performance: The Moderating Role of Corporate Governance Quality Widiyati, Dira Ayu; Wijayati, Fitri Laela
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study was conducted to determine the effect of earnings management and dividend policy on company performance with the quality of corporate governance as moderation in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses quantitative methods with a population of 38 companies and a sample of 190 observation data. The results of this study indicate that earnings management has no significant effect on company performance, dividend policy has no significant effect on company performance, and the quality of corporate governance, which is used as a moderating variable, cannot moderate earnings management and dividend policy.
The Influence of Learnability, Efficiency, Memorability, Errors, and Satisfaction on Consumer Satisfaction Levels in Fintech Fund Applications Fatikha, Tia Aulia; Wahyudi, Tri Nur
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research aims to analyze the influence of usability dimensions, namely learnability, efficiency, memorability, errors, and satisfaction to the level of consumer satisfaction in using the DANA fintech application. This research is motivated by the importance of user experience (user experience) in increasing loyalty and adoption of fintech services amidst increasingly fierce digital competition. This research is a quantitative study using questionnaires distributed via Google Form as a data collection technique. The population in this study was millennials who actively used the DANA application, and the sample in this study was 130 respondents. The research results show that the satisfaction variable contributes the most and significantly to user satisfaction, followed by errors. Meanwhile, learnability has a significant but negative effect, indicating that complexity in using applications can reduce satisfaction levels. Efficiency and memorability have a relatively smaller influence. Simultaneously, the variables Learnability, Efficiency, Memorability, Errors and Satisfaction influence the variable Consumer Satisfaction Level by 62.8%, then the remaining 37.2% is influenced by variables outside the model.
The Role of Quality Audit Committee Oversight: Quality of Sustainability Reports in Indosesian Energy Sector Companies Prabowo, Jefry; Hastuti, Sri; Yulianti, Retno
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study examinies the role of audit committee oversight quality on the quality of sustainability reports (SR) of energy sector companies in Indonesia. Using a quantitative research design and secondary data from annual reports and sustainability reports prepared in accordance with Global Reporting Initiative Standards. This study constructs an SR quality index based on the dimention of Theme/Topic completeness (adherence to material GRI indicators). The audit committee variable is proxied by the frequency of audit committee meetings during the fiscal years. The population includes all energy issuers (oil & gas, coal, electricity, renewable energy) listed on the Indonesia Stock Exchange for the period 2021-2024, with the sample determined using purposive sampling techniques and obtaining a sample of 153. Estimation were conducted using regression analysis accompanied by statistical analysis, classical assimption tests, and hypotesting using SPSS statistic 26. The results indicate that a higher frequency of audit committee meetings has a positive impact on SR quality. This study contributes to the literature on sustainability reporting governance in developing countries like Indonesia and offers replicable measurement guidelines for regulator and practitioners.
The Influence of Factors Product, Price, Place and Promotion on Purchasing Decisions of Students at Coffeeshop Amany, Ahmad Asad; Wahyudi, Tri Nur
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research aims to explore how factors like product, price, promotion, and place influence the buying decisions of students at coffee shops near Universitas Muhammadiyah Surakarta. Using a quantitative approach, the study features an associative and cross-sectional design. The participants were students who frequented these coffee shops, with a sample size of 100 respondents gathered through volunteer sampling. Data collection was carried out by distributing online surveys via Google Forms, employing a Likert scale for measurement. The research tool was assessed for both validity and reliability, showing that all items had a validity score above 0.30, and Cronbach's Alpha reliability was an impressive 0.928, indicating very high consistency. For data analysis, multiple linear regression was used to evaluate both the combined and individual effects of the independent variables (product, price, promotion, place) on the dependent variable (purchase decision). The results revealed that all four independent variables significantly impact student purchasing decisions (p < 0.05; R² = 0.741). Specifically, the promotion (X4) and place (X3) variables had a notable effect (p < 0.05), while price (X2) and product (X1) did not show significant effects (p > 0.05). This indicates that factors like location convenience and effective promotions play a more crucial role in shaping students' buying choices than product and price. Therefore, it’s recommended that coffee shop owners focus on improving location accessibility and marketing strategies to attract and retain customers, especially students.
The Role of Field Work Practice and Organizational Activities in Shaping The Work Readiness of Accounting Education Students Suranto, S; Purwaningsih, Mei Eka
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to analyze the effect of Field Work Practice (KKL) and organizational involvement on the work readiness of students in the Accounting Education Study Program at Universitas Muhammadiyah Surakarta. The research employed a quantitative method using questionnaires distributed to 38 students from the 2021 cohort. The prerequisite tests included normality, heteroscedasticity, multicollinearity, and the coefficient of determination. Data were analyzed using the t-test, F-test, and multiple linear regression. The findings revealed that both field work practice and organizational involvement, simultaneously and partially, had a significant effect on students' work readiness. Students who actively participated in field activities and organizational programs were more likely to develop the knowledge, skills, and self-confidence required to enter the workforce. These findings strengthen the theory that work readiness is shaped not only by cognitive aspects but also by social experiences and hands-on practice. Therefore, higher education institutions need to provide greater support for student organizational activities and the implementation of field work practice that is relevant to the study program.
Analysis of Consumer Behavior in The Use of Fintech Digital Payment Systems Afrizal, Rizki Adi; Narimo, Sabar
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The development of digital technology has brought significantts changes in various aspects of life, including in the consumption patterns of society. The ease of access to digital financial services through Financcial Technology (Fintech), particularly digital payment systems like OVO, Gopay, Dana and Shopeepay, contributes to the increase in consumer behavior, especially among students. This study aims to determine the influence of consumer behavior on the use of Fintech Digital Payment Service among Accounting Educations Students at University of Muhammadiyah Surakarta. The research method used is a quantitative approach with an ethnographic design, involving 109 randomly selected respondents. Data analysis techniques were conducted using normality test, linearity tests, and partial tests (t-test). This research results show that consumer behavior has a significant impact on the use of Fintech Digital Payment with a significance value of 0.000 (< 0.05) and t-value of 4.993 > t-table 1.985. These findings indicate that the higher the consumer behavior of students, the greater their tendency to use digital payment services. The ease of transactions, the presence of promotions and discounts, and the accesbility of technology are the main triggers. Therefore, improving financial literacy is essential to control student’s consumer behavior in the face of convenience of financial technology.
Analysis of Tourism Development on Socio-Economic Changes in The Community on Rinca Island, East Nusa Tenggara Rosni, R; Narimo, Sabar
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to analyze the impact of tourism development on socio-economic changes in the community on Rinca Island, East Nusa Tenggara. The research method and results used a qualitative descriptive design. Celebrity endorsement; testimonials; purchase intention. The subjects of this study were local fishermen, souvenir vendors, the head of the Tourism Police (Poldarwis), village staff, BPD chairman. The results of this study indicate that analyzing tourism development impacts socioeconomic changes on Rinca Island, East Nusa Tenggara. This demonstrates that tourism has brought about changes in the local economy, leading to greater stability, in addition to income from marine resources. The tourism sector has created employment opportunities for local residents, including services as tour guides, accommodations for homeowners, handicrafts for souvenirs, and the use of sea transportation for tourists. Before tourism, the community was primarily engaged in fishing, which was the primary source of income for the Rinca Island community. Other changes in the social life of the Rinca Island community include increasingly prominent lifestyle competition, and more open social activities, both in the form of interaction, direct communication, and social media.
Shoe Wash Service Business Management in MSMEs (Karanganyar Shoes and Care Case Study) Ardianto, Alfian; Suyatmini, S
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Shoes in addition to functioning as foot protectors are also part of lifestyle and appearance support, so shoe care is an important aspect for most people, especially the younger generation who are aware of cleanliness and aesthetics. From this phenomenon emerged a business opportunity that is quitepotential, namelyshoewashing services. In thisstudy, it aims to describe and analyze the management of the shoe washing service business in MSMEs with a case study at Shoes and Care Karanganyar. The focus of this research is directed at three main aspects, namely planning, implementation, and improving service quality. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study show that Shoes and Care Karanganyar has implemented systematic business planning by showing operational standards, market segmentation, and resource readiness. The implementation of services is carried out through structured stages, starting from the receipt of shoes, the washing process, drying and finishing, to returning to customers.in addition, service quality improvement continues to be carried out through monthly evaluations, HR training, and the implementation of service innovations.
The Influence of Celebrity Endorsement and Testimonials on Buying Interest in The Originote Skincare Product for Students in Ngawi District Kusumaningtyas, Arnida; Suranto, S; Ulfatun, Titik
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to examine the influence of celebrity endorsement and consumer testimonials on the purchasing intention of The Originote skincare products among university students in Ngawi Regency. The research employs a quantitative approach using a survey method. The population consists of students in Ngawi Regency, with a sample of 100 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression to assess the relationship between celebrity endorsement and testimonials on purchase intention. The results indicate that both variables have a positive and significant effect on consumers' purchasing intention. Celebrity endorsement exerts a stronger influence, particularly when the chosen celebrity holds a strong and favorable image among consumers. Additionally, credible consumer testimonials also contribute positively by enhancing trust and purchase interest. The findings suggest that celebrity endorsement and testimonials are effective strategies to boost purchasing intention, especially in the skincare industry. Therefore, it is recommended that companies optimize their marketing strategies by leveraging celebrities with positive images and reliable consumer testimonials, particularly through social media and digital platforms, which are currently the primary communication channels for the target market.
A Case Study of Mental Accounting in The Sandwich Generation Saputri, Fidea Shela Chandra; Mustofa, Rochman Hadi
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research aims to understand how mental accounting is in the sandwich generation. The sandwich generation is individuals squeezed between two generations with an age range of 50-60 years, with aging parents, children and even grandchildren. This research applies qualitative methods with a phenomenological approach through interviews. The sandwich generation emerged due to a lack of preparation and planning for the future. Mental accounting has a big influence on individuals in managing finances to make the right decisions. In the conditions of the sandwich generation, individuals are faced with the challenge of wise financial management to prevent financial problems at a young age. The application of mental accounting becomes relevant in making financial decisions. This shows that the sandwich generation applies the mental accounting process.

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