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Contact Name
Indra Mawanta Ginting
Contact Email
mawanta@eka-prasetya.ac.id
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+6281361918725
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lppm@eka-prasetya.ac.id
Editorial Address
Jl. Merapi No.8, Pusat Ps., Kec. Medan Kota, Kota Medan, Sumatera Utara 20212
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Kota medan,
Sumatera utara
INDONESIA
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
ISSN : 29856892     EISSN : -     DOI : https://doi.org/10.47663/ibec.v2i
Core Subject : Education,
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
Analysis of the Use of Digital Payment and Service Quality in Increasing Consumer Satisfaction at Ansar 2 Grocery Store with the Application of Digital Era 4.0 Technology nicky; Desma Erica Maryati Manik; Tran Le Duyen
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.240

Abstract

This study aims to find out how much digital payment and service quality affect consumer satisfaction at Ansar 2 Medan Grocery Store. The research methodology used is a quantitative descriptive method, the unit of analysis in this study is Ansar 2 Medan and the observation unit is the consumer of Ansar 2. The population in this study is consumers from Ansar 2. The technique for determining the number of samples used in this study is the Hair formula. The results of the ttest showed that the Digital Payment variable had a positive and significant effect on Consumer Satisfaction at the Ansar 2 Medan where the tcount (9.355) > ttable (1.9847), the Service Quality variable had a positive and significant effect on Consumer Satisfaction at the Ansar 2 Medan where the tcount (2.842) > ttable (1.9847). The results of the Ftest showed that Fcount (65.117) > Ftable (3.09) which means that the independent variables simultaneously affected the bound variable. The results of the determination coefficient (R2) test showed that 57.3% of the consumer satisfaction variables were influenced by digital payment and service quality while the remaining 42.7% were influenced by other variables.
Application of Green Accounting and Tax Avoidance to the Financial Performance of the Mining Sub-Sector (listed on the IDX) Jessica; Susan Grace Nainggolan
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.248

Abstract

In the era of the 4.0 industrial revolution, economic growth has experienced quite rapid development in the company's operational activities. An impact generated by a company will issue risks that affect the business and performance carried out by the company's activities, namely the company's activities towards environmental problems. The application of green accounting will encourage companies to minimize environmental problems that occur. Tax avoidance is an effort to avoid taxes that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. The implementation of prolonged Tax Avoidance practices can reduce the value of the company. This study aims to determine whether Green accounting and tax avoidance have a significant effect on financial performance in mining sub-sector companies (listed on the IDX). This study uses a purposive sampling method and the data source is secondary data. The data collection technique uses the Indonesia Stock Exchange (IDX) which releases the financial statements of mining sub-sector companies for the period 2018-2023. Data analysis and testing consist of validity tests, reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis, partial hypothesis testing (T test) and simultaneously (F test), and coefficient of determination tests. The results of this study show that Green Accounting has a significant effect partially on Financial Performance with a t count of 5,584 > t table 1.70113. Tax Avoidance did not have a significant effect on Financial Performance simultaneously with t calculation -2,692 < t table 1.70113. Green Accounting and Tax Avoidance had a significant effect simultaneously on Financial Performance with a value of 15,978 > table f 3.35 and a regression coefficient value of 54.2%.
The Influence of Customer Trust and Digital Payment Methods on Purchasing Decisions at PT Bilah Baja Makmur Abadi Vanessa Valantis; Desma Erica Maryati Manik
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.255

Abstract

The aim of this research is to analyze the influence of customer trust and digital payment methods on purchasing decisions at PT Bilah Baja Makmur Abadi. The research method in this research is a quantitative research method using a questionnaire as a data collection technique. The sample in this study used the Slovin formula and obtained 77 respondents. The results of the research using multiple linear regression analysis obtained Purchase Decision results = 9.284 + 0.442 Customer Trust + 0.259 Digital Payment Method + e. Partially, Customer Trust has a value of tcount (3.834) > ttable (1.992) and a significant value of 0.000 < 0.05, so it can be concluded that there is a partially significant positive influence on Customer Trust on Purchasing Decisions at PT Bilah Baja Makmur Abadi. Partially, the Digital Payment Method shows that the value of tcount (2.151) > ttable (1.992) with a significant level of 0.035 <0.05 so it can be concluded that there is a partially significant positive influence between the Digital Payment Method on Purchasing Decisions at PT Bilah Baja Makmur Abadi. Simultaneously it has a value of Fcount (35.476) > Ftable (3.12) with a significance of 0.000 < 0.05 so it can be concluded that there is a significant influence between Customer Trust and Digital Payment Methods on Purchasing Decisions at PT Bilah Baja Makmur Abadi. The results of the coefficient of determination show that purchasing decisions are influenced by customer trust and payment methods by 48.9% while the remaining 51.1% is influenced by other factors originating from outside this research model such as product quality and brand image.
Analysis the Effect of Corporate Social Responsibility Disclosure and Environmental Costs on Company Performance (Case Study on Mining Companies Subsector Coal Listed in Indonesia Stock Exchange) Lim, Thalia; Frengky Situmorang
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.257

Abstract

This study aims to determine the influence of corporate social responsibility and environmental costs on company performance. This study uses a quantitative data method, The population in this study is coal companies listed on the Indonesia Stock Exchange totaling 33 companies. This study uses a purposive sampling method where from 33 companies are eliminated to 30 companies according to the criteria. Data testing was carried out by descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The results showed that the corporate social responsibility variable partially did not have a significant effect on the company's performance with a T value of 0.723 < T table 1.70113. Environmental costs partially have a significant effect on the company's performance with T calculated 2.888 > T table 1.70113. Corporate social responsibility and environmental costs have a significant simultaneous effect on the company's performance with an F value of 4.207 > an F value of 3.35 table with a sig value of 0.026 < 0.05. The regression coefficient value is 23.8%.
The Effect of Profitability and Banking Financial Performance on Corporate Social Responsibility (CSR) Disclosure in Banking Companies Listed on the Indonesia Stock Exchange (IDX) chuanta, gracy; Linda Wahyu Marpaung
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.273

Abstract

This study aims to determine whether the effect of profitability and financial performance has a significant effect on CSR disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) This study uses quantitative methods and multiple linear regression analysis methods. The population in this study comes from data listed on the IDX in 2020-2023. The sampling technique used purposive sampling. Data analysis and testing consists of descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (T test) and simultaneous (F test) hypothesis testing, and the coefficient of determination test (R² test). Partial research results show the effect of profitability has no effect on CSR disclosure. The effect of financial performance has a significant effect on CSR disclosure. Based on the results of simultaneous hypothesis testing, it is known that the results of the F test show that profitability and financial performance variables have a significant effect on CSR disclosure.
HOW TECHNOLOGY IS EMPOWERING PRODUCTIVE ZAKAT RECIPIENT AT BAITUL MAL ACEH? Eka Nurlina; Nurma Sari; Teuku Muhammad Syahrizal; Hendra Halim; Khairil Umuri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.275

Abstract

Zakat is an important instrument and plays a role in improving community welfare. The distribution of productive zakat properly and the use of technology in empowerment activities can support the improvement of the mustahiq economy. This study aims to analyze the distribution of productive zakat by Baitul Mal Aceh and the role of technology by mustahiq in improving welfare. This study uses a qualitative descriptive method by interviewing Baitul Mal Aceh, 40 productive zakat mustahiq and academics. The data obtained are explained using interactive techniques. The results of the study indicate that the business capital assistance program managed by Baitul Mal Aceh consists of 3 programs, namely mustahiq empowerment through the provision of ultra-micro capital, Zakat Family Development (ZFD) and mustahiq empowerment through partners. The three programs have not had a significant impact on improving the welfare of mustahiq. This is due to several things, namely mustahiq have not been able to develop their businesses, have not been maximized, lack of supervision and assistance to mustahiq businesses, and do not have a good mentoring concept. The use of technology that is not optimal is also an obstacle in improving the welfare of mustahiq. Therefore, comprehensive support is needed from various parties such as the government, society and other institutions that support the realization of productive zakat in improving the welfare of mustahiq.
The Influence of Social Media and Customer Trust on Decisions to Use Bridal Beauty Queen Services Vanessa; Sri Rezeki
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.279

Abstract

This study aims to determine the Effect of Social Media and Customer Trust on the Decision to Use Bridal Beauty Queen Services. The research methodology used is quantitative descriptive method. The type of data used in this study is quantitative data, which is obtained in the form of numbers and numbers. Data sources are primary and secondary data. The population used is all customers who purchase services at Bridal Beauty Queen, totaling 78 people. From the population, selected with saturated sampling technique which means that the entire population becomes the research sample. The analysis method used is multiple linear regression with the regression equation User Decision = 4.547 + 0.559 Social Media + 0.201 Customer Trust. The results of the research analysis show that Social Media has a significant positive effect on Bridal Beauty Queen User Decisions and Customer Trust has a positive and significant effect on Bridal Beauty Queen User Decisions. Simultaneously Social Media and Customer Trust simultaneously have a significant and significant effect on the User Decision of Bridal Beauty Queen Services with the Adjusted R Square result of 0.672. This shows that 67.2% of the Bridal Beauty Queen Service User Decision is influenced by the Social Media and Customer Trust variables while the remaining 32.8% is influenced by other variables not examined in this study
Unlocking Satisfaction A Deep Dive into the Impact of Electronic Word-of-Mouth (EWOM) on Customer Satisfaction in the Realm of Digital Platform Services Offered by Takaful Operators Ibrahim, Nur Izzati; Muhamat, Assoc Prof Dr Amirul Afif; Kamarul Bahrin, Nurul Fathiyah; Abdul Kamal, Nur Syazana
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.282

Abstract

Takaful, as a distinctive form of Islamic insurance, plays a pivotal role in the financial landscape. In the era of digital transformation, takaful operators increasingly rely on digital platforms to deliver their services. This empirical study aims to investigates the dynamic relationship between Electronic Word-of-Mouth (EWOM) and customer satisfaction in the context of digital platform services provided by Malaysia takaful operators. The extended Unified Theory of Acceptance and Use of Technology (UTAUT) model is used in the study to examine this relationship. Through quantitative analysis, data were derived from an online survey with 158 respondents by using Partial Least Squares Structural Equation Modeling (PLS-SEM) and Statistical Package for the Social Sciences (SPSS). The findings of this research contribute valuable insights to both academic and industry stakeholders. By unraveling the complex relationship between EWOM and customer satisfaction, the study offers practical recommendations for Takaful operators to enhance their digital platforms and foster positive customer experiences. As digital platforms continue to reshape the Takaful industry, this paper provides a timely and relevant analysis that aids Takaful operators in optimizing their services, fostering customer satisfaction, and sustaining their competitive edge in the evolving landscape of digital financial services.
The Impact of Marketing Content and Marketing Influencers on Skincare Product Purchase Decisions through Social Media and Its Implications on Online Customer Reviews Ade Mayang Putri Rambe; Indra Mawanta Ginting
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.284

Abstract

This study aims to determine the influence of Marketing Content and Marketing Influencer variables on the purchase decision of skincare products through social media and its implications on online customer reviews. The population in this study is the people of Labuhanbatu Regency. The number of samples in this study was 200 respondents. Statistical testing and data processing are carried out using SmartPLS. The results of the study showed that 1) There was a positive and significant influence between the marketing content variable (X1) on the purchase decision (Y) of skincare products through social media. 2) There was a positive and significant influence between the marketing influencer variable (X2) on the purchase decision (Y) of skincare products through social media. 3) There is a positive and significant influence between the variables of Purchase Decision (Y) on online customer reviews (Z) of skincare products through social media.
ANALYSIS OF THE LEVEL OF KNOWLEDGE AND CONSUMER ATTITUDES TOWARDS THE DECISION TO CHOOSE WHITENING INFUSION BEAUTY IN RANTAUPRAPAT Devi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.286

Abstract

Injection whitening in women's lives as a way to beautify themselves in the digital era is an ongoing trend. Seeing this condition, the level of knowledge and attitudes of consumers in choosing injection whitening as a solution for self-beautification is a phenomenon supported by reviews on business applications. The purpose of this study, among others, is to prove the level of knowledge and consumer attitudes towards one's decision to choose injection whitening. The sample in this study were students of the Faculty of Economics and Business, Labuhanbatu University TA 2023/2024 located in the city of Rantauprapat. The reasons for selecting a sample of female students include that the sample has the right criteria where, the respondent's status as a student, of course, has mentally had a good coginitive in assessing a new thing related to beauty health as many as 100 samples. The technique used in sampling is non probability sampling technique. Researchers used a purposive sampling technique, namely students of the Faculty of Economics and Business, University of Labuhanbatu, who were female and had heard of and used whitening injection as a beauty product. While the primary data of this research is an online questionnaire with google form. Data analysis to solve the relationship or influence of variables directly using SmartPLS. Based on the results of this study found that the variables of knowledge level and consumer attitudes affect a person's decision to use whitenin injection beauty products. Meanwhile, a person's decision to choose a beauty product in this digital era is strongly influenced by online customer reviews. It can be concluded that the level of public knowledge and consumer attitudes regarding beauty products, especially injection whitening, must be accurate and balanced. The author's suggestions for other researchers are expected to develop research on business strategies and consumer behavior regarding injection whitening as a lifestyle so that important information will be obtained as input for research development.