cover
Contact Name
Abdul Rasyid Ghazali
Contact Email
abdulrghazali@umy.ac.id
Phone
+6288806662623
Journal Mail Official
abdulrghazali@umy.ac.id
Editorial Address
Kampus UMY, Jalan Brawijaya, Tamantirto, kasihan, Bantul
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Prosiding International Conference on Sustainable Innovation (ICoSI)
ISSN : -     EISSN : 29621429     DOI : https://doi.org/10.18196/icosi.v3i1.37
The Prosiding International Conference on Sustainable Innovation provides a multidisciplinary platform for scholars, researchers, and practitioners to share innovative research and advancements in sustainability. The journal encompasses a broad scope, covering the following fields: Humanities and Social Sciences: Research on sustainable development policies, social innovation, governance, education, and cultural perspectives on sustainability. Agriculture: Sustainable farming practices, agroecology, food security, and climate-resilient agricultural technologies. Engineering: Green technology, sustainable infrastructure, renewable energy systems, and smart city innovations. Medical and Health Sciences: Public health sustainability, environmental health, biomedical advancements, and healthcare innovations for sustainable well-being. The journal welcomes empirical studies, theoretical frameworks, case studies, and literature reviews that contribute to sustainable solutions across these disciplines.
Arjuna Subject : Umum - Umum
Articles 55 Documents
Determinants of Performance of Sharia Insurance Registered at OJK Isti Fadah; Ifon Fiyunita Putri; Lusiana Ulfa; Istatuk Budi
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 1 No. 2 (2021): Maximizing Opportunities and Research for a Better Life
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v3i2.40

Abstract

Good performance is one of the company's goals, especially to get optimal profit. Profitability is determined by the income earned and the costs incurred by the company during a certain period. The profitability obtained is an accumulation of strategic decisions made by the company. Optimal profit will be able to attract investors who will invest their shares in the company. This study aims to examine and analyze the determinants of the profitability of Islamic insurance based on financial ratios. This type of research is explanatory research. The data used are secondary data with the 2015-2019 observation period. The population in this study were all sharia insurance companies registered with the Financial Services Authority (OJK). Determination of the sample in this study using purposive sampling method in order to obtain 32 samples. The proxy of the dependent variable is ROA. While the independent variable is underwriting (UND), solvency (RBC), Claims (KL), contributions or premiums (KTR). The method of data analysis in this study uses Multiple Linear Regression Analysis. The results show that underwriting and claims have a significant positive effect on the profitability of Islamic general insurance companies. solvency, and contribution (premium) have no significant effect on the profitability of Islamic general insurance companies listed in the OJK.
Analysis of Web-Based Accounting Systems Based on The theory of Delone and McLean Abdul Rahman; Rania Ekaputri
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 1 No. 2 (2021): Maximizing Opportunities and Research for a Better Life
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v3i2.41

Abstract

The use of information technology in accounting is a must for companies these days. The aim of this study is to analyze the implementation of Jurnal as the online accounting system to support the financial performance of PT. Afham Karia Nusantara based on Delone and McLean approach. By using qualitative method, the study shows that the Journal as a web-based accounting application is effective in supporting the work of financial staff. This is because this application succeeds to fulfill the six dimensions of Delone and McLean's theory, namely system quality, information quality, service quality, utilization, user satisfaction, and profit. As recommendation, increasing the capability of existing features and adding features are required to improve this web-based accounting system.
Indonesian Government Intervention in The Management of Indonesian Migrant Workers’ Remittances: Is It Constitutionally Justified? Mailinda Eka Yuniza; Annisa Ayuningtyas
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 1 No. 2 (2021): Maximizing Opportunities and Research for a Better Life
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v3i2.42

Abstract

As the newest law on the protection of Indonesian Migrant Workers (IMWs), Law Number 18 of 2017 (Law 18/2017) obliges the Indonesian government to conduct economic protection through remittance management by involving certain institutions. The private nature of migrant workers’ remittances leads to the question of constitutional justification essential for the government's authority to intervene – particularly for Indonesia as a constitutional state in the form of a welfare state – besides the norm applicability skepticism. This paper mainly emphasizes the constitutional silence in regards to state intervention on human resources allocation as it makes the deployment of Indonesian workers abroad constitutionally groundless. As a consequence, this eventually lets the discretion intrude on the remittance, a component of national income that is essentially a private transfer in which the management should be fully controlled by the families.
The Contribution of Company Size, Leverage, and KAP Size on the Audit Quality of Manufacturer Company Nur Isna Inayati; Bima Pratama
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 1 No. 2 (2021): Maximizing Opportunities and Research for a Better Life
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v3i2.43

Abstract

The purpose of this research is to look into the impact of business size, leverage, and KAP size on audit quality. Manufacturing enterprises listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 timeframe made up the study's population. The purposive sampling strategy was used in this study, and 198 samples were collected from 66 manufacturing organizations between 2017 and 2019. The logistic regression analysis method is a unique data analysis method. The findings of this study show that business size has a beneficial impact on audit quality, but KAP size has a negative impact.While there is no effect on audit quality due to leverage.
Reviewing The Contribution And Effectiveness Of Receiving Profit Of Regional Owned Business Entities (BUMD) To Regional Original Income In Kebumen Regency Desi Susilawati Susilawati; Tri Utami Utami
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 1 No. 2 (2021): Maximizing Opportunities and Research for a Better Life
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the level of contribution and effectiveness of profit regional owned Business entities to Regional Original Income in Kebumen District in year of 2016- 2020. The objects used in this study were 3 regional owned Business entities of Kebumen , namely PD BPR Bank Kebumen, PD Apotek Lukulo Kebumen, and PDAM Tirta Bumi Sentosa. This research is quantitative descriptive. This study uses primer data and secondary data. The data were obtained by using documentation techniques, interview and literature study, and the data were analyzed by contribution and effectiveness analysis. The results showed that (1) that PDAM Tirta Bumi Sentosa has an average value of 0.718% ,then PD BPR Bank Kebumen with an average value of 0.563% in And PD Apotek Lukulo Kebumen gave the lowest contribution with an average value of 0.058% and all of them included in the very poor category.This occurred due to an increase in the cost of allowance for productive assets as a result of credits with bad collectibility and affected by the condition of the effects of the Covid pandemic. 19 which caused most of the debtors to have difficulty in paying credit installments (2) that regional owned business entities which had the highest average of effectiveness was PDAM Tirta Bumi Sentosa with an average value of 110 ,41% and very effective. Then PD BPR Bank Kebumen has 92.01% in the effective category. And PD Apotek Lukulo Kebumen which is the lowest effectiveness value is 90.80% and is included in the effective category as well. The solutions to improve contribution are internal management making decisions to be adaptive according to needs, responding wisely to external threats by paying attention to improving the quality of products and services, upskilling employees, and focusing on developing businesses to maintain the sustainability of BUMD's business.
Financial Literacy and BUMDES revitalization on SMEs’ sustainability in the period of Covid-19 Pandemic Marsdenia, Marsdenia
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 2 No. 1 (2022): Optimizing Global Benefit for Future Wellbeing
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v2i1.79

Abstract

This article aims to give a new insight regarding the revitalization of BUMDES on going concern of SMEs and elaborate howSMEs actor should literate in financial matters in order to manage SMEs in proper way. This paper try to study on SMEs in twodifferent locations of different islands, there are Sumatera island and Java island. The different location of SMEs providesdifferent characterictic of community in social, culture and demography which should take in our consideration in developingSMEs to achive of SMEs’ sustainability. As we know, SMEs business also suferred of covid-19 pandemic since SMEs majorityrelated to small and medium amount of capital. This paper using qualitative method and confirmed the result through indepthinterview to key person such as Kepala Desa (Head of Village), SMEs actor, and many more The study revealed the level offinancial literation of SMEs actor contributed on the SMEs sustainability, at minimal level of moderate level and BUMDES playa significant role not only to support SMEs cashflow but also in motivating SMEs actor to manage and run business in efficientand effective way. Suggestion to government to released policy in supporting this conclusion for SMEs in the future. This studyhave limitations since study only in two locations, so the extends of SMEs location will come up to more conclusive and increasethe generalization of this study.
Evaluation of Internal Audit in Reducing SOP Violations and Fraud at PT XYZ Nusa, Mega Sari
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 2 No. 1 (2022): Optimizing Global Benefit for Future Wellbeing
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v2i1.80

Abstract

From 2016 to 2017, there were cases of procedural violations and embezzlement for the tax payments at PT XYZ. This study aims to evaluate the internal audit and internal control in PT XYZ’ tax payment cycle by using 5 (five) important factors, namely Segregation of Duties, Policies and Procedures, Documentation, Oversight and Review and User Access and Rights, in establishing and proving the effectiveness of the firm’s internal control. This research is a case study with a qualitative approach conducted at PT XYZ with the unit of analysis at the tax division. The data collection method was done through a semi-structured interview, checklist, and documentation, with descriptive qualitative analysis being the data analysis technique applied. The results of this study indicated that the internal control system at PT XYZ has a significant weakness in the cash disbursement process on tax payments which opens up opportunities of manipulation (fraud) by certain employees of the tax division. Additionally, the tax division is outside the scope of internal audit work which shows inadequacy and ineffectiveness from the design of the internal control system. PT XYZ's internal audit team substantially does not have the competence to reach the "expert" level in accordance with the criteria outlined by the IIA, as the function to prevent fraud is still being managed aptly but the aptness is only constrained for the 3S activities: Service, Sales, and Spareparts.
Electronic Customer Relationship Management and Electronic Service Quality as Antecedents of Customer Retention Fauziyah, Fauziyah; Ramadhinda, Hannisa; Munawaroh, Munjiati
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 2 No. 1 (2022): Optimizing Global Benefit for Future Wellbeing
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v2i1.81

Abstract

The number of internet users in Indonesia is increasing every year. One of the activities that most users do on the internet is e-commerce. There are many e-commerce service providers in Indonesia. A survey conducted by the Indonesian Internet Service Providers Association (APJII) proves that Tokopedia has the highest number of visitors, up to 157.1 million. It can be a market opportunity for the company. The emergence of many competitors in the marketplace requires research on electronic CRM, electronic service quality, and customer retention. This study aims to analyze the effect of Electronic Customer Relationship Management and Electronic Service Quality on Customer Retention. Research on E-CRM and E-SERVQUAL obtained varied results, especially those conducted in the marketplace in Indonesia. The subjects were customers who had made online transactions at Tokopedia with purchase intensity at least twice in the last six months. The sample of 200 respondents was analyzed using Structural Equation Model (SEM) through the AMOS program. The result shows that electronic customer relationship management and electronic service quality positively and significantly affect customer retention.
Decision Making in the Digital Era: In Search of a Framework for the Use of Social Technology Amaripuja, Punang; Tjahjono, Heru Kurnianto; Muafi, Muafi; Prajogo, Wisnu
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 2 No. 1 (2022): Optimizing Global Benefit for Future Wellbeing
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v2i1.84

Abstract

The unfortunate events occurring during the COVID-19 pandemic have forced many companies to promote work-from-home procedures and consequently have put forth the urgency to identify critical success factors and develop best practices for the use of social technologies. In the long run, these practices may turn out to be the main practice of doing business, rather than being an emergency response to external conditions. A better understanding of the relationships between social technology on decision-making is vital for an organization since the intensive use of social technology would require several changes in an organization’s culture and business process. For this reason, this paper offers a framework for understanding how the fit and viability of tasks, technology, and organization through the use of social technology effects decision-making performance. The framework suggests three propositions: 1) fit has a positive effect on social technology use, 2) viability has a positive effect on social technology use, and 3) social technology use has a positive effect on decision-making performance.
Use of Call Balban Application in Assisting Motorcyclists Melda Nurfadilah Rudiana; Levyna Cabytta Prasellina; Dimas Bagus Wiranatakusuma
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 3 No. 1 (2023)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v3i1.106

Abstract

This study aims to develop a system that allows motorists to easily call a tire repair technician via an Android-based smartphone. The method used in compiling this research consists of data collection. analysis of user requirements, analysis of functional requirements and analysis of application system requirements. The tire patch application in this digital era provides a solution that helps motorists overcome the problem of flat or punctured tires. Suggestions that can be given to assist the development of tire patch location search applications for further development can be done by adding information on the location of tire patches that are open or closed both day and night and similar research can also be carried out with mobile-based applications.