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Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3063413X     EISSN : 30634148     DOI : https://doi.org/10.62951/prosemnasieda.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, Is a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association. The topic of the paper published in the Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields, and published twice a year (January and July).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 47 Documents
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Peran Literasi Bisnis Digital dalam Menumbuhkan Jiwa Kewirausahaan pada Remaja Triatmi Puji Hastuti
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.118

Abstract

Information technology has rapidly brought progress and great influence on human life. Digitalization facilitates all the needs and affairs of modern humans, because almost everything can be controlled with a smartphone. The purpose of this study is to determine the role of digital business literacy in fostering entrepreneurial spirit in adolescents. This research uses a qualitative method that focuses on analyzing the role of digital business literacy. This research provides an overview of the role of digital business literacy in fostering the entrepreneurial spirit in adolescents. The results of the discussion of several previous researchers, it can be concluded that the socialization of digital business literacy is proven to have a positive and significant influence in fostering the entrepreneurial spirit in adolescents / generation Z. The largest number of entrepreneurs is the age group of the entrepreneurial spirit. The largest number of entrepreneurs is the age group over 50 years, but digital entrepreneurs are currently dominated by young entrepreneurs. This is in accordance with the digital literacy theory proposed by Paul Gilbert, that digital literacy is able to make a person think critically, not just technical skills.
The Influence of System Knowledge, Coworker Support, and System Usage Frequency on the Effectiveness of Computerized Financial Reporting with Trust in the System as a Moderating Variable Tengku Sheila Chairunisa; Renny Maisyarah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.121

Abstract

This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explored in combination—particularly trust in the system as a moderating factor. The study was conducted on 391,500 employees from 94 banks across Indonesia, with a sample of 100 employees selected using Slovin’s formula. The independent variables in this research are system knowledge, coworker support, and frequency of system usage; the dependent variable is the effectiveness of computerized financial reporting; and the moderating variable is trust in the system. A quantitative descriptive approach was employed, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings reveal that system knowledge, coworker support, and frequency of system usage each significantly affect both computerized financial reporting effectiveness and trust in the system. Trust in the system is also found to significantly impact the effectiveness of computerized financial reporting. Simultaneously, only system knowledge and usage frequency show a significant effect when trust in the system serves as a moderating variable, whereas coworker support does not exert a significant influence under the same condition.
The Influence of Credit Relationship Managers’ Lifestyle and Fraud Potential on Non-Performing Loans in the Banking Sector Hotman DS; M. Irsan Nasution
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.122

Abstract

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.
Pengaruh SPI, SAKD, SAP dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Purbalingga Widodo, Nur Aliya; Arofah, Anastasia Anggarkusuma; Maharani, Destin Alfianika
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.124

Abstract

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.
Analisis Pengaruh Pergantian Manajemen, Komite Audit, Financial Distress, Reputasi Auditor, Audit Fee, terhadap Auditor Swithcing Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti, Fitriyanti
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.125

Abstract

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.
Optimalisasi Sistem Kerja dan Sumber Daya Manusia Laundry pada RPK Omah Laundry Prapen Enoch David Lontolawa; Zumrotul Fitriyah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.126

Abstract

This study examines a comprehensive approach to addressing common issues in laundry services, such as ineffective scheduling, skills gaps, and operational inefficiencies. The research focuses on RPK Omah Laundry Prapen, aiming to improve work processes and optimize human resources in this laundry business. The proposed solutions include the implementation of an attendance system, financial application training, laundry and ironing skills training, and a single-shift work system. The attendance system is designed to improve workforce punctuality, while the financial application training aims to enhance employees' understanding of financial management. Additionally, providing specific training on laundry and ironing techniques helps to bridge the skills gap and ensure high-quality service. The introduction of a single-shift work system aims to increase efficiency by streamlining operations and reducing staff fatigue. The results of the study indicate that these proposed solutions lead to several positive outcomes. The attendance system contributes to better time management, fostering a sense of responsibility among employees. Financial application training helps staff manage the business's finances more effectively, leading to more informed decision-making. Furthermore, the skills training program has shown improvements in the quality of laundry and ironing services, which directly impacts customer satisfaction and retention. The adoption of a single-shift work system reduces operational costs and increases the overall efficiency of the laundry services. Ultimately, this approach enhances fairness, operational efficiency, and productivity, creating a more conducive work environment. Implementing these integrated solutions can help laundries, such as RPK Omah Laundry Prapen, achieve better, sustainable performance by addressing key operational challenges and maximizing their workforce's potential. This study provides valuable insights for other laundries looking to optimize their operations and improve long-term business success.
Efisiensi Alokasi Aset untuk Meningkatkan Kinerja Keuangan Perusahaan pada Industri Manufaktur Indonesia Amo Sugiharto; Heriyanti Heriyanti; Yulhendri Yulhendri
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.127

Abstract

This study examines the efficiency of assets in the Indonesian manufacturing industry sector in obtaining sales, particularly in the post-pandemic era. Despite the growing enthusiasm of both domestic and foreign investors in the sector, there has been an increase in layoffs (PHK), which poses a paradoxical situation. On one hand, investors are showing interest in the manufacturing industry, while on the other hand, there is an unfortunate rise in the number of employees being laid off. This contradiction sparks interest in analyzing the efficiency with which manufacturing companies utilize their assets to generate sales. The research uses secondary data from the Indonesia Stock Exchange (IDX) from 2021 to 2023, focusing on the manufacturing industry. The analysis employs financial ratio analysis, specifically the Total Asset Turnover ratio, to assess asset utilization. The findings show that the Total Asset Turnover ratio is 0.94X, which is below the industry standard of 1.1X (0.94 < 1.1). This indicates that the asset efficiency in obtaining sales is relatively low. The results suggest that manufacturing companies should evaluate and revise their policies to ensure that their assets are utilized more effectively. By designing accurate and targeted sales strategies, companies can improve their asset turnover and optimize their operations. This research highlights the importance of evaluating asset efficiency in the context of sales generation, especially in a sector experiencing contrasting dynamics between investor enthusiasm and rising layoffs. It emphasizes that strategic planning and policy adjustments are crucial for manufacturing companies to achieve better outcomes in terms of asset utilization and sales performance.

Page 5 of 5 | Total Record : 47

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