PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Eka Prasetya College of Economics (STIE) has created an international conference program since 2022, where this international conference program is useful to facilitate the exchange of ideas, knowledge, and experiences between participants such as students and lecturers. In addition, this conference also aims to promote, collaborate, expand professional networks, and identify solutions for Ministry of Education and Culture programs in collaboration with domestic and foreign universities. This international conference IBEC STIE Eka Prasetya, became one of the platforms to become a requirement to complete education as a substitute for a thesis by using selection, making it easier for students to complete their final education. This international conference journal is committed to addressing the most pressing issues in the aspects of education, economy, digital, entrepreneurship and management in developing countries. The IBEC international conference journal accepts manuscripts covering a wide range of research coverage in sciences such as: 1. Economics, Business, and economic development. Areas of Economics, Business and economic development Applied Economics, Economic Policy, Macroeconomics, Microeconomics, History of Economic Thought, Methodology, and Heterodox Approaches, International Economics, Financial Economics, Public Economics, Welfare, Labor, Population Economics, Law and Economics. 2. Management, Accounting, and Finance Fields of Management, Accounting, and Finance Forest planning, forest policy, forest resource utilization, forest ergonomics, forest ecology, forest inventory, silviculture, and regional ecosystem management, Leadership, Public Relations Management, Organizational Behavior, Organizational Culture, Human Resource Management, Financial Management, Decision Making, Sharia Accounting, Public Sector Accounting, Auditing, Financial Accounting, Management Accounting, and Management Accounting. 3. Social and Entrepreneurship International Business, Business Ethics and Sustainability, E-business, Entrepreneurship, gender politics and identity, digital society and disruption, civil society movement, community welfare, social development, citizenship and public management, public policy innovation, international politics & security, media, information & literacy, politics, governance & democracy, radicalism and terrorism 4. Education Review and analysis of research related to early childhood education including; moral development and religious values, physical motor development, social emotional development, cognitive development, language development, art and creativity development, parenting, parenting patterns, early childhood institution management, early childhood development assessment, child development psychology, child empowerment, learning strategies, educational aids, learning media, early childhood education innovations and various fields related to Early Childhood Education.
Articles
143 Documents
<![CDATA[The Effect of ESG Disclosure, Financial Statement Quality and Debt Maturity on Investment Efficiency in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Cyrene Eugenia Stephanie]]>;
<![CDATA[Putri Wahyuni]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.252
<![CDATA[This study aims to determine whether ESG Disclosure, Financial Statement Quality and Debt Maturity have significant effect on Investment Efficiency in manufacturing companies listed on the Indonesia Stock Exchange. This study uses quantitative methods and the data source is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, totaling 249 companies. The sample in this research are 16 companies from 2019 – 2023 totaling 80 samples using purposive sampling data collection technique. Data analysis and testing consist of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T Test) and simultaneous hypothesis testing (F test), and the coefficient of determination test. The results of this study indicate that ESG Disclosure has no effect and is not significant on Investment Efficiency with a T count of 1.825 < T table 1.991 and a significant value of 0.072 > 0.05. The Financial Statement Quality has a partially significant effect on Investment Efficiency with a T count of 3.567 > T table 1.991 and a significant value of 0.001 < 0.05. Debt Maturity has no effect and is not significant on Investment Efficiency with a T count of 1.200 < T table 1.991 and a significant value of 0.234 > 0.05. ESG Disclosure, Financial Statement Quality, and Debt Maturity simultaneously have a significant effect on Investment Efficiency with the value of F count 4.782 > F table 2.72 and a significant value of 0.004 < 0.05. The regression coefficient value is 12.6%.]]>
<![CDATA[The Impact of Technology Acceptance Model and Perceived Risk on Intention to Use E-Filling in the Industrial Revolution 4.0 Era ]]>
<![CDATA[Laura Angeline]]>;
<![CDATA[Susan Grace Nainggolan]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.253
<![CDATA[This study examines whether the Intention to Use E-Filing significantly influenced by one of the Technology Acceptance Model variables, spesifically Perceived Ease of Use and Perceived Risk. The data source is primary data using quantitative data methods. The population in this study were all employees working at PT. Mahato Inti Sawit in total 164 people. The sample consisted of permanent employees with NPWP who worked at PT. Mahato Inti Sawit and used E-Filing totaling 30 respondents using purposive sampling data collection technique. Data analysis and testing consisted of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneous (F test), as well as coefficient determination tests. The results of this study show that one of the Technology Acceptance Model variables, spesifically Perceived Ease of Use, has partially significant impact on the Intention to Use E-Filling with calculated T-count of 4.200.> T-table 2.048. Perceived Risk does not affect the Intention to Use E-Filing with calculated T-count of 1.315 > T-table 2.048. Perceived Ease of Use and Perceived Risk simultaneously have a significant effect on the Intention to Use E-FIling with a calculated F-count of 8.819 > F-table 3.35 and a regression coefficient value of 39.5%.]]>
<![CDATA[The Use of Artificial Intelligence and Accounting Information Systems as Tools to Improve Employee Productivity in MSMEs in Medan Area ]]>
<![CDATA[Wijaya, Florence Utari]]>;
<![CDATA[Yonson Pane]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.254
<![CDATA[This study aims to determine whether Artificial Intelligence and Accounting Information Systems have a significant effect on Employee Productivity in MSMEs in Medan Area. This research uses a quantitative approach conducted on MSMEs spread across the Medan Area area from June 2024 to October 2024. The population of this study were MSMEs spread across the Medan Area which amounted to 1,875 MSMEs. The sample was obtained using the Slovin formula with a percentage error of 10% so that a sample of 95 MSMEs was obtained. The collection technique used was purposive or judgmental sampling. Data analysis and testing consists of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and determination coefficient tests. The results showed that Artificial Intelligence has a significant effect partially on Employee Productivity with a tcount value of 9.979> t table 1.986. The results showed that the Accounting Information System has a significant effect partially on Employee Productivity with a tcount of 2.992> t table 1.986. Artificial Intelligence and Accounting Information Systems simultaneously have a significant influence on Employee Productivity with an Fcount value of 149.280> Ftable value of 3.10 and a regression coefficient value of 76.4%.]]>
<![CDATA[The Effect of Sustainability Report Disclosure, Environmental Costs and ISO 14001 Certification on Company Value in Mining Sector Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Tampubolon, Michael Yitro]]>;
<![CDATA[Putri Wahyuni]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.256
<![CDATA[This study aims to find out whether the disclosure of Sustainability Report, Environmental Costs and ISO 14001 Certification has a significant effect on the Company Value of mining sector companies listed on the Indonesia Stock Exchange. This study uses quantitative data types and the data source is secondary data. The population in this study is all mining sector companies listed on the Indonesia Stock Exchange starting from the 2019-2023 period which totals 71 companies. The sample from this study amounted to 14 companies for 5 years, namely the 2019-2023 period, namely 70 samples, which were obtained by purposive sampling technique. Data analysis and testing consisted of descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and determination coefficient test. The results of this study show that the Disclosure of the Sustainability Report has no effect and is not significant on the Company's Value with a calculated T value of 0.035 < T Table 2.01063 with a sig value of 0.972 > 0.05. Environmental Costs have a significant effect on the Company's Value with a calculated T value of 2.477 > T table 2.01063 with a sig value of 0.017 < 0.05. ISO 14001 certification has a significant effect on the Company's Value with an mT value calculated at 3.446 > T table 2.01063 with a sig value of 0.001 < 0.05. The disclosure of Sustainability Report, Environmental Costs, ISO 14001 Certification simultaneously had a significant effect on the Company's Value with an F value of 6.618 > an F value of 2.80 table with a sig value of 0.001 < 0.05. The value of the regression coefficient was 25.2%.]]>
<![CDATA[The Effect of Taxation Socialization and e-Billing on Land and Building Taxpayer Compliance (Case Study in Pematang Johar Village, Medan) ]]>
<![CDATA[Sanjaya, Vamelia]]>;
<![CDATA[Susan Grace V. Nainggolan]]>;
<![CDATA[Dr. Thuy Ha Thi]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.259
<![CDATA[This study aims to determine whether Taxation Socialisation and E-Billing significantly affect Land and Building Taxpayer Compliance. This study uses quantitative data methods, and the primary data source is primary data. The population in this study was people from Pematang Johar Village. The sample of this study consisted of 130 respondents who used accidental sampling data collection techniques. Data analysis and testing consist of a validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T-test) and simultaneously (F test), and determination coefficient test. The results showed that Taxation Socialisation has a partially significant effect on Land and Building Taxpayer Compliance with a T value of 3.631> T table 1.98447. E-billing significantly affects land and building taxpayer compliance with a T count of 9.694> T table 1.98447. Taxation Socialisation and E-Billing simultaneously significantly affect Land and Building Taxpayer Compliance with an F value of 48,498> F table value of 3.09 and a regression coefficient value of 50.5%.]]>
<![CDATA[Analysis of the Impact of Carbon Emissions and Renewable Energy on Economic Growth in Indonesia ]]>
<![CDATA[Agustian]]>;
<![CDATA[Linda Wahyu Marpaung]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.260
<![CDATA[This study was conducted to analyze the impact of carbon emissions and renewable energy on economic growth in Indonesia. This research uses quantitative methods. Data analysis was carried out using multiple linear regression analysis methods. This study uses time series data from 1990-2020 sourced from worldbank.org. The research variable uses a nominal measurement scale. Data analysis and data testing consist of descriptive statistics, classical assumption test, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and coefficient of determination test (R² test). The results showed that carbon emissions have no effect and are not significant to economic growth with a T value of 1.266 < T table 2.045. Renewable energy has a significant effect on economic growth with a T value of -3.010 < T table -2.045. Carbon emissions and renewable energy have a significant effect on economic growth with an F value of 67.335> F table value of 3.34 and a coefficient of determination of 82.8%.]]>
<![CDATA[Green Marketing Strategy and Brand Image: Building Consumer Loyalty for Unilever in Sekip, Medan ]]>
<![CDATA[Christopher, Philip]]>;
<![CDATA[Hommy Dorthy Ellyany Sinaga]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.262
<![CDATA[This study examines the influence of Green Marketing strategies and Brand Image on Customer Loyalty among Unilever consumers in the Sekip subdistrict of Medan, Indonesia. As climate change and environmental issues increasingly shape consumer preferences, green marketing has become a vital strategy for brands globally. This research adopts a quantitative approach, utilizing a structured questionnaire to collect insights from Unilever consumers who prioritize eco-friendly products and corporate social responsibility. Results reveal that both Green Marketing and Brand Image significantly affect Customer Loyalty, though the impact may be slightly negative if perceived as insincere. Consumers are more loyal to brands that genuinely integrate sustainable practices, as seen in increased loyalty and sales for Unilever’s Sustainable Living Brands in Medan. However, Green Marketing and Brand Image explain only 13.1% of the variance in Customer Loyalty, with the remaining 86.9% influenced by other factors. These findings offer valuable insights for companies seeking to develop sustainable marketing strategies that resonate with environmentally aware consumers.]]>
<![CDATA[From Face-to-Face to Virtual Interactions: Unraveling the Impact of Technological Advancements on Conformity and Consumer Buying Patterns ]]>
<![CDATA[Alvin Novaldo]]>;
<![CDATA[Hommy Dorthy Ellyany Sinaga]]>;
<![CDATA[Marlo C. Novino]]>;
<![CDATA[Jupert Jasser G. Abellana]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.263
<![CDATA[This study examines the impact of technological advancements and conformity theory on consumer buying patterns in the digital era. As social interactions and commerce increasingly shift online, understanding the underlying factors influencing consumer decisions becomes essential. Utilizing a quantitative approach, data were collected from 269 members of a youth community through structured questionnaires. The analysis employed multiple linear regression techniques to explore significant relationships among variables. Findings reveal that technological advancements significantly enhance information accessibility and shopping experiences, facilitating faster and more informed purchasing decisions. Furthermore, conformity theory is shown to critically shape buying behavior, with individuals often aligning their choices with group norms. These insights underscore the importance for marketers and companies to leverage technology and social influence dynamics to craft effective marketing strategies, ultimately enhancing consumer engagement and satisfaction in the digital marketplace. This research contributes to the understanding of consumer behavior in the context of rapid technological change and collective social influence.]]>
<![CDATA[How Tax Insights and Eco-Perceptions Shape Electric Vehicle Purchase Intentions ]]>
<![CDATA[Rizky Dwi Prasetio]]>;
<![CDATA[Hommy Dorthy Ellyany Sinaga]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.264
<![CDATA[This study aims to analyze the influence of tax tariff understanding and perception of eco-friendly products (green products) on the intention to purchase electric vehicles in Medan City, with a sample consisting of Auto2000 Medan Pancing customers. Electric vehicles are considered a potential solution to reduce greenhouse gas emissions and air pollution from conventional motor vehicles. However, the low adoption rate of electric vehicles in Medan indicates challenges in consumer interest factors. This research employed a survey method with 70 respondents from Auto2000 Medan Pancing customers, analyzed using multiple linear regression tests. The results show that both tax tariff understanding and perception of eco-friendly products, both simultaneously and partially, do not significantly affect the intention to purchase electric vehicles. These findings indicate the need for more effective policies and further consumer education on the benefits and advantages of electric vehicles.]]>
<![CDATA[The Role of Promotion and Brand Image on Purchase Intention Using Online Applications (Case Study at Ayam Kremes Prambanan Restaurant) ]]>
<![CDATA[lim, marcella]]>;
<![CDATA[Frenky Situmorang]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies” ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v3i1.270
<![CDATA[This study aims to determine whether promotion and brand image have a significant effect on purchase intention at Ayam Kremes Prambanan Restaurant. This study uses quantitative data methods and the data source is primary data. The population in this study were Medan people who had bought from Ayam Kremes Prambanan Restaurant, Wahidin Street branch with an unknown number. Using the Hair et al formula, 120 samples were obtained as respondents. Data analysis and testing consists of validity test, reliability test, descriptive statistical test, classical assumption test, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination test. The results showed that promotion has a partially significant effect on purchase intention with a t value of 3.421> t table 1.975. Brand image has a partially significant effect on purchase intention with a t value of 7.918> t table 1.975. Promotion and brand image simultaneously have a significant effect on purchase intention with an F value of 106.633> F table 3.05 with a regression coefficient value of 57.6%.]]>
