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[Building Islamic Fintech Ecosystems in Indonesia ]]>
<![CDATA[Afrizal, Afrizal]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v2i1.303
<![CDATA[This study aims to explore how to build a fintech ecosystem that contributes to the progress of Sharia fintech in Indonesia. This research uses a literature review about the fintech ecosystem and the main actors who interact and collaborate within it. The study results show that the Major Ecosystem forms a solid foundation for the development of the Sharia fintech industry in Indonesia. Collaboration between Sharia fintech platforms, Sharia banks and other partners enables the adoption of Sharia principles in increasing the accessibility and sustainability of financial services. Meanwhile, the Minor Ecosystem complements and strengthens efforts in building the Sharia fintech industry. With collaboration between regulators, fatwa institutions, industry associations and educational institutions, the Sharia fintech industry can continue to develop and make a positive contribution to financial inclusion and inclusive economic growth.]]>
<![CDATA[Analyzing the Influence of Viral Marketing and Product Quality on Purchasing Decisions for K-pop Merchandise ]]>
<![CDATA[Chelsya]]>;
<![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.v4i1.249
<![CDATA[This study aims to examine and analyze the influence of Viral Marketing and Product Quality on Purchase Decisions regarding K-pop merchandise among students of SMA Swasta Mentari Bangsa Medan. The sample for this research consists of 16 respondents who have previously purchased K-pop merchandise. The analytical method employed in this study is quantitative, with data collected as primary data derived from respondents' answers to distributed questionnaires. The data processing method used is multiple linear regression analysis, employing SPSS version 23. The data collection method used is purposive sampling. The results of the partial hypothesis testing indicate that viral marketing does not have a positive and significant effect on purchase decisions, whereas product quality does have a positive and significant effect on purchase decisions. The results of the simultaneous hypothesis testing (F-test) demonstrate that both viral marketing and product quality influence purchase decisions, with an F-value of 17.630 and a significance value of 0.000. Therefore, based on the F-value (17.630) being greater than the critical F-value (3.74), the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted, with a significance level (0.000) being less than alpha (0.005), indicating a very significant relationship due to the significance value (0.000).]]>
<![CDATA[The Effect of the Implementation of Green Accounting and Corporate Social Responsibility (CSR) on Company Profitability (Case Study on Textile and Garment Industry Companies Listed on the IDX) ]]>
<![CDATA[Esra Gea, Esra Graciela Valerina Gea]]>;
<![CDATA[Tri Wulandari]]>
<![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.v3i1.268
<![CDATA[This study aims to analyze the effect of the application of green accounting and corporate social responsibility (CSR) on company peroactivity in the case study of textile and garment industry companies on the IDX. This study uses quantitative data with secondary data sources. The population of this study is 22 companies listed on the IDX for the 2020-2023 period, sampling by purposive sampling so that the number of samples used is 15 companies and observations are carried out as many as 60 observations. The data analysis techniques used were multiple linear regression, classical assumption test and hypothesis test. The results of the study show that green accounting and CSR partially and simultaneously have a positive and significant effect on the profitability of textile and garment companies listed on the IDX. There is a strong correlation between green accounting and CSR and company profitability and the percentage of 32.8% and the remaining 67.2% can be accounted for by other variables outside the scope of the study that were not conducted.]]>
<![CDATA[The ESG Dilemma in Indonesia’s Metal & Others Mineral Firms: Evaluating Corporate Social Responsibility and Good Corporate Governance Effects the Financial Performance: Dilema ESG pada Perusahaan Logam & Mineral Lainnya di Indonesia: Evaluasi Dampak Corporate Social Responsibility dan Good Corporate Governance terhadap Kinerja Keuangan. ]]>
<![CDATA[Thierry Charlson Lohart]]>;
<![CDATA[Susan Grace V. Nainggolan]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v4i1.328
<![CDATA[This study examines the impact of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Indonesia's metal and mineral mining sector from 2021 to 2024. Through quantitative analysis of secondary data from eight companies' financial, sustainability, and annual reports, multiple linear regression was employed alongside classical assumption tests and hypothesis testing. Results demonstrate that both variables significantly enhance Financial Performance individually and collectively. The t-test value for Corporate Social Responsibility was 2.258 and Good Corporate Governance was 3.353 surpassed the critical value of 2.0423 at significance levels below 0.05, while the F-test result of 18.450 (p < 0.001) confirmed their combined effect. With an R² of 0.560, these factors explain 56% of performance variance, indicating their substantial influence. The findings highlight how integrating these practices into corporate strategy can improve financial sustainability and risk management, offering valuable insights for corporate leaders and policymakers in promoting sustainable mining operations, while establishing a basis for further research on additional performance determinants.]]>
<![CDATA[The Influence of Carbon Emission Disclosure, Corporate Social Responsibility, and Intellectual Capital on Firm Value in Coal Mining Companies in Indonesia: Pengaruh Carbon Emission Disclosure, Corporate Social Responsibility, dan Intellectual Capital Terhadap Nilai Perusahaan Batu Bara di Indonesia ]]>
<![CDATA[Sari, Octavia]]>;
<![CDATA[Wahyuni, Putri]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v4i1.329
<![CDATA[This study aims to analyze the significant effects of carbon emission disclosure, corporate social responsibility, and intellectual capital on firm value. The research uses quantitative approach based on secondary data. The population consists of 32 coal companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling, which reduced the number of companies studied from 32 to 11 based on predetermined criteria. Data testing was carried out with IBM SPSS Statistics 25 through descriptive statistics, multiple regression analysis, classical assumption tests, simultaneous (F test) and partial (T test) hypothesis testing, and determination coefficient test. The results show that the carbon emission disclosure variable has a significant effect on firm value, with a t-value of 2.023 > t-table of 2.00665. Meanwhile, the corporate social responsibility variable also has a significant effect on firm value, with a t-value of 2.445 > t-table of 2.00665. The intellectual capital variable has a significant effect on firm value, with a t-value of 2.166 > t-table of 2.00665. Simultaneously, the variables of Carbon Emission Disclosure, Corporate Social Responsibility, and Intellectual Capital have a significant effect on Firm Value, with an F-value of 8.793 > F-table of 2.79 and a significance value of 0.000 < 0.05, with a regression coefficient of 30.2%.]]>
<![CDATA[The Effect of Financial Literacy and Financial Management on Financial Well-being in MSMEs Medan Helvetia District ]]>
<![CDATA[Shieh, Jane Gloria]]>;
<![CDATA[Putri Wahyuni]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v4i1.335
<![CDATA[This study aims to analyze the effect of financial literacy and financial management on financial well-being in Micro, Small, and Medium Enterprises (MSMEs) in Medan Helvetia District. This study uses a quantitative approach method and primary data, where the research data is in the form of survey results on MSMEs in Medan Helvetia District and uses a saturated sample of 60 samples. Data analysis and testing consist of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (t test) and simultaneous (F test). The results of the validity and reliability tests indicate that the research instrument is valid and reliable. The results of this study indicate that financial literacy has a significant effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated t value of 3.927 > t table 2.00172. Financial management has a significant effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated t value of 2.250 > t table 2.00172. Financial literacy and financial management have a significant simultaneous effect on the financial well-being of MSMEs in Medan Helvetia District with a calculated F value of 16.326 > F table 3.16. The coefficient of determination (R2) value of 0.363 indicates that 36.3% of the variation in financial well-being can be explained by financial literacy and financial management, while the remaining 63.7% is explained by other factors outside this research model.]]>
<![CDATA[The Effect of Green Packaging and Digital Payment on Consumer Behavior (A Case Study at Indomaret Asia Mega Mas Branch): Pengaruh Green Packaging dan Digital Payment terhadap Perilaku Konsumen (Studi Kasus di Indomaret Cabang Asia Mega Mas Medan) ]]>
<![CDATA[Ryu]]>;
<![CDATA[Lazuardi, Dedy]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v4i1.344
<![CDATA[The central goal of this research is to ascertain how environmentally friendly packaging (X1) and electronic payment methods (X2) influence how customers act when shopping at the Asia Mega Mas Indomaret store in Medan. The survey involved 130 participants, all of whom were customers at the Asia Mega Mas Indomaret location in Medan. The method of data collection employed direct distribution of questionnaires to respondents. The outcomes of the research demonstrate that utilizing eco-friendly packaging (X1) has a favorable impact on consumer actions (Y), and using digital payment options (X2) also positively affects consumer behavior (Y).]]>
<![CDATA[The Effect of Cloud-Based Accounting Information Systems and Internal Control on The Quality of Financial Reports at PT Capella Dinamik Nusantara: Pengaruh Penggunaan Sistem Informasi Akuntansi Berbasis Cloud dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan di PT Capella Dinamik Nusantara ]]>
<![CDATA[Yennata, Defina Elizabeth]]>;
<![CDATA[Wahyuni, Putri]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v4i1.351
<![CDATA[This study aims to analyze the relationship between cloud-based accounting information systems and internal control on the quality of financial statements at PT Capella Dinamik Nusantara. A quantitative approach was employed in the data collection process. The research population comprised 207 employees of PT Capella Dinamik Nusantara. Using purposive sampling, the final sample was reduced to 70 employees who met the specified criteria. Data were collected through the distribution of questionnaires using a Likert scale, followed by descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The regression equation obtained was: Financial statement quality = 11.060 + 0.739 cloud-based accounting information systems + 0.593 internal control + e. The t-test results revealed that the accounting information system variable significantly influenced financial statement quality at PT Capella Dinamik Nusantara (t = 76.478 > t-table 1.995). The internal control variable also significantly influenced financial statement quality (t = 4.275 > t-table 1.995). Furthermore, the F-test showed that both cloud-based accounting information systems and internal control simultaneously influenced financial statement quality (F = 48.703 > F-table 3.13). The coefficient of determination (R²) test indicated that 59.2% of the variation in financial statement quality was explained by cloud-based accounting information systems and internal control, while the remaining 40.8% was influenced by other factors outside the scope of this study.]]>
<![CDATA[The The Influence of Financial Literacy and Financial Technology on the Financial Performance of MSMEs (Case Study on MSMEs in Asia Mega Mas) : Pengaruh Literasi Keuangan dan Financial Technology terhadap Kinerja Keuangan UMKM (Studi Kasus pada UMKM di Asia Mega Mas) ]]>
<![CDATA[Limvica, Sharon]]>;
<![CDATA[Wahyuni, Putri]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v4i1.355
<![CDATA[This study analyzes the influence of financial literacy and financial technology on the financial performance of MSMEs in the Asia Mega Mas Complex, Medan City. The research population consists of 95 MSMEs, with 60 samples obtained through purposive sampling. Data were collected using questionnaires and analyzed using IBM SPSS Statistics 25. The analysis includes validity and reliability testing, descriptive statistics, classical assumption tests, multiple linear regression, T – test, F – test , and the coefficient of determination (R²). The T – test results show that Financial Literacy significantly affects the Financial Performance of MSMEs, with T – Count is 5,067 > T – table is 2,00172 and a significance level of 0,000 < 0,05. Similarly, Financial Technology has a significant effect with T – Count is 5,856 > T Table 2,00172 and a significance level of 0,000 < 0,05. The F – Test indicates that both variables jointly influence MSME Financial Performance, with F – Count is 33,094 > F – Table value is 3,16 and a significance level of 0,000 < 0,05. The coefficient of determination (R²) is 0,537, showing that 53,7% of MSME Financial Performance is explained by Financial Literacy and Financial Technology, while 46,3% is affected by other factors not examined in this study.]]>
<![CDATA[Analysis Analysis of the Influence of Corporate Governance and Digital Financial Innovation on Increasing MSME Income in Cemara Asri, Medan. : Analisis Pengaruh Tata Kelola Perusahaan dan Inovasi Keuangan Digital terhadap Peningkatan Pendapatan UMKM di Cemara Asri, Medan. ]]>
<![CDATA[Carren]]>;
<![CDATA[Simbolon, Deliyanti]]>
<![CDATA[ PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Eka Prasetya ]]>
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DOI: 10.47663/ibec.v4i1.370
<![CDATA[This study aims to find out whether Corporate Governance and Digital Financial Innovation have a significant effect on increasing MSME Income in Cemara Asri, Medan. This study uses quantitative data methods and the data source is primary data. The population in this study is MSMEs that are polluted by Asri, which totals 52 MSMEs. Data analysis and testing consisted of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (t-test) and simultaneous tests (F tests), as well as determination coefficient tests. The results of the study show that Corporate Governance has a significant partial effect on the increase in MSME Income in Cemara Asri Medan with a calculated t value of 2,254 > ttable 2,009. Digital Financial Innovation has a significant partial effect on the Increase in MSME Income in Cemara Asri Medan with a calculated t value of 8,704 > ttable 2,009. Corporate Governance and Digital Financial Innovation have a simultaneous significant effect on the Increase in MSME Income in Cemara Asri Medan with an F value of 247,628 > Ftable 3.18 with a regression coefficient value of 91%.]]>
