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Proceeding International Conference on Digital Education and Social Science
Published by Asosiasi Pengelola Publikasi Ilmiah Perguruan Tinggi PGRI
ISSN : -     EISSN : 29853052     DOI : https://doi.org/10.55506/icdess
Core Subject : Economy, Science, Education, Social, Engineering,
Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences
The international conference on digital education and social sciences is an international seminar held in collaboration with PB PGRI and APPI PGRI. This seminar is an annual activity and will only start in 2022 with the topic 1. Tackling the digital divide 2. Engage with the new teaching and learning process 3. Empowering teachers to anticipate learning recovery 4. Upgrading teachers for post-pandemic learning
Arjuna Subject : Umum - Umum
Articles 139 Documents
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Usability Analysis of The Bos Reporting Web Application Using The Sus Method Ikrar Nusa Bhakti; Sucipto; Muhammad Najibulloh Muzaki
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.142

Abstract

The e-BOS application is a web-based reporting system for managing School Operational Assistance (BOS) funds used by school operators to digitally report financial data. However, during implementation, various issues related to navigation, clarity of workflow, and reporting efficiency were reported by operators in Kertosono, Patianrowo, Baron, and Ngronggot Districts. These problems indicate that the application’s usability may not be optimal, thus requiring a systematic evaluation to assess user acceptance and application effectiveness. This study aims to evaluate the usability level of the e-BOS web-based reporting system managed by the Education Office of Nganjuk Regency. The research focuses on user experience among BOS operators in four districts using the System Usability Scale (SUS) method. A questionnaire consisting of 10 statements was distributed to 100 respondents. The collected data were analyzed using SUS scoring calculation, standard score interpretation, usability acceptability classification, and Net Promoter Score (NPS) categorization. The results show that the e-BOS application achieved an average SUS score of 56.8, categorized as Grade F (Worst Imaginable) and classified as Not Acceptable. Based on NPS, the score falls into the Detractor category, indicating that most users are unwilling to recommend the application to others. The study concludes that the e-BOS system has not met an adequate usability level and requires significant improvement, particularly in interface design, workflow simplification, and user guidance resources. This research is limited to four districts; thus, future studies are recommended to expand the sample coverage and compare usability performance after system improvements.
Good Governance Optimization in The Agricultural Supply Business of Bumdes Latsari Isnaini Nazil Latus Solikhah; , Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.143

Abstract

This study analyzes the application of Good Governance principles in the management of the Lestari Makmur Village-Owned Enterprise (BUMDes) Agricultural Drug Store business unit in Latsari Village, with a scope that includes human resource capacity, financial administration, technology utilization, and governance effectiveness. The purpose of the study was to assess the extent to which the principles of transparency, accountability, participation, professionalism, effectiveness, and efficiency are applied in business operations. The method used was descriptive qualitative through interviews with five key informants (Village Head, BUMDes Head, BUMDes Supervisor, Shop Person in Charge, and Farmer Service Users), observation, and documentation. The results of the study indicate that BUMDes management has fulfilled most of the Good Governance principles, demonstrated by manager competence, strong work ethics, implementation of SOPs, information transparency, routine reporting, multi-layered supervision, and community participation in all stages of management. Business effectiveness and efficiency were also achieved through resource optimization and operational innovation, although administrative digitization, stock completeness, and capital strengthening still need to be improved. Overall, BUMDes Lestari Makmur has implemented healthy, transparent, and responsible governance, but improvements in technology and funding aspects are needed to support business sustainability.
Crafting Competitive Strategies for Creative Enterprises: Evidence from a SWOT Analysis of Zafirah Giftbox Jehan Galuh Farwati; Rita Mutiarni
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.144

Abstract

Increasing competition in the creative industry requires micro, small, and medium enterprises (MSMEs) to adopt adaptive and evidence-based business development strategies. This study aims to analyze the internal and external conditions of Zafirah Giftbox and to formulate appropriate business development strategies using an integrated SWOT approach. A qualitative descriptive method was employed, with data collected through direct observation, in-depth interviews with the business owner, and documentation. The analysis was conducted using the Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), Internal–External (IE) Matrix, and Grand Strategy Matrix. The results indicate that Zafirah Giftbox possesses key strengths in creative design, product personalization, and close customer relationships, while weaknesses remain in digital promotion and marketing management. The IFE and EFE scores place the business in a moderate strategic position, suggesting a hold-and-maintain strategy. Furthermore, the Grand Strategy Matrix highlights market penetration and product differentiation as the most relevant strategic alternatives. These findings emphasize the importance of internal capability strengthening and digital marketing optimization to enhance the competitiveness and sustainability of creative MSMEs.
Adoption of Accounting Information Systems on Firm Performance and the Moderating Role of Good Corporate Governance Jessa Wilsam Putri; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.145

Abstract

This research analyzes the relationship between accounting information system usage and firm performance in manufacturing companies, while considering corporate governance as a moderating factor. The study is based on 240 manufacturing firms listed on the Indonesia Stock Exchange during 2020–2023, with performance measured by Return on Assets (ROA). A quantitative approach is applied using secondary data from financial reports. The analysis employs regression and interaction testing. The findings indicate that greater use of accounting information systems improves firm performance, and this effect becomes stronger when supported by effective corporate governance. These results confirm that organizational performance is shaped by both technological implementation and governance quality.
Designing Local Wisdom-Oriented IPAS Learning Worksheets to Enhance Learning Relevance in Tanah Bumbu Elementary Schools Yudha Adrian; Arina Wulandari; Dodiet Enggar Wibowo; Mutia Ulvah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.146

Abstract

Potential-based education and local wisdom are important approaches to improving the quality of contextual and meaningful learning. In the context of IPAS learning in elementary schools, the use of Student Worksheets (LKS) that are relevant to the surrounding environment is still very limited. Many of the LKS used do not showcase local potential, so students are unable to connect the subject matter with their real lives. Therefore, the development of IPAS SWLs with a perspective of the potential and local wisdom of Tanah Bumbu Regency is a strategic effort to strengthen students' understanding of concepts, character, and love for their own region by testing the validity and practicality. This type of research is development research using the 4D development model (Define, Design, Develop, Disseminate). The define stage includes analyzing the needs, materials, and characteristics of the students. The design stage involves compiling the initial design of the worksheets based on local potential and wisdom. Validation is carried out by experts in materials, language, media, and practicing teachers, as well as limited trials involving 12 fifth-grade students at SDN Muara Pagatan Ujung. The data obtained were classified into two types: qualitative and quantitative. Qualitative data consisted of criticism and suggestions from experts, while quantitative data were obtained from questionnaires, which were then converted into qualitative form using the Likert and Guttman scales to determine the practicality of the product. The results showed that the IPAS worksheets The results show that the IPAS worksheets, which focus on the potential and local wisdom of Tanah Bumbu Regency, have a validity rate of 81.25% among subject matter experts, 72.91% among language experts, 95.83% among media experts, 97.91% among classroom teachers, and 96% among students. These data indicate that the developed worksheets are suitable for use in IPAS learning because they meet the criteria of validity and practicality for improving students' understanding of environment-based material.
Earnings Manipulation Analysis Using Beneish M-Score in Textile and Garment Companies on IDX 2020-2024 Novi Purwaningsih; Nur Anisah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.147

Abstract

This study aims to analyze the application of the Beneish M-Score Model in detecting indications of earnings manipulation in textile and garment companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The Indonesian textile industry is facing a structural crisis with 60 companies closing since 2022, mass layoffs reaching 80,000 workers, and factory utilization dropping to 45-50%. The results show that of the 15 sample companies, 7 companies (46.67%) are indicated to have engaged in earnings manipulation based on the M-Score threshold > -2.22, namely Inocycle Technology Group, Asia Pacific Investama, Pan Brothers, Century Textile, Eratex Djaja, Asia Pacific Fibers, and Sunson Textile. The companies with the highest risk are Inocycle Technology Group (maximum M-Score 39.07), Asia Pacific Investama (maximum M-Score 54.78), and Pan Brothers (maximum M-Score 26.60). Trend analysis shows a pattern of progressive deterioration in several companies in line with worsening industry conditions. The TATA (Total Accruals to Total Assets) and DSRI (Days Sales in Receivables Index) components are the dominant indicators of manipulation. This research provides practical contributions for investors, creditors, and regulators in identifying early warning signals related to the quality of financial reporting.
How Digital Engagement Shapes Loyalty: The Combined Influence of Live Streaming and Influencer Marketing on Repurchase Behavior in TikTok Shop Okta Mahardika Firmanda; Nuri Purwanto
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.148

Abstract

This study aims to analyse the effect of live streaming and influencer marketing on repeat purchase interest in Skintific products on TikTok Shop among Generation Z in Jombang. The scope of the study focuses on Gen Z consumers who have purchased Skintific products through the TikTok Shop platform. The research method used was explanatory quantitative with primary data collection through an online questionnaire of 100 respondents selected purposively. The data were analysed using multiple linear regression analysis with the help of SPSS. The results showed that both live streaming and influencer marketing had a positive and significant effect on repurchase intention, with a coefficient of determination (R²) of 0.520. Simultaneously, both variables were able to explain 52% of the variation in repurchase intention. The research conclusion confirms that digital marketing strategies through live streaming and influencer collaborations are effective in increasing loyalty and repurchase intention for Skintific products among Gen Z. The implications of this research can be used as a reference for companies in developing more interactive and trustworthy promotional strategies on social media platforms.
The Effect of Operating Cash Flow, Sales Growth, and Operating Capacity on Financial Distress Permaisita Anggun Sari; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.149

Abstract

This research seeks to examine the impact of operational cash flow, sales growth, and operating capacity on financial distress within consumer cyclicals firms in the apparel and luxury goods sub-sector, listed on the Indonesia Stock Exchange for the period 2022–2024. This research employs a quantitative methodology utilizing an associative causal framework and secondary data derived from companies' yearly financial statements. We used SPSS software to do multiple linear regression to analyze the data. The results indicate that operating cash flow, sales growth, and operating capacity significantly influence financial distress, suggesting that enhanced cash flow production, sales performance, and asset utilization correlate with a diminished likelihood of financial difficulty. These results show that making a business better at making operating cash flow, keeping sales growth going, and using its assets more efficiently will help improve its financial situation and lower its financial stress. Descriptive data indicate that, on average, enterprises exhibit positive operating cash flow, continuous revenue growth, and an operating capacity over one, signifying operational efficiency and reasonably stable financial conditions. This study underscores the significance of proficient financial and operational management in sustaining financial stability and mitigating the risk of financial hardship in consumer cyclicals companies, especially within the apparel and luxury goods sub-sector.
Corporate Governance and Capital Structure on Firm Value with Dividend Policy Moderation Putri Maurilla Afifah; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.150

Abstract

This research examines how Good Corporate Governance (GCG) and capital structure affect company valuation, with dividend policy serving as a moderator, among LQ45 firms on the Indonesia Stock Exchange from 2022 to 2024. Employing a quantitative method, it utilizes secondary data from annual reports, encompassing 29 companies and 87 data points. Company value is gauged via Price to Book Value (PBV), while other factors rely on governance metrics and financial ratios. Findings indicate that GCG boosts company value, but capital structure harms it due to rising leverage risks. Dividend policy reinforces this dynamic and acts as a favorable cue to investors. These insights underscore the value of strong governance, careful capital management, and reliable dividend strategies in enhancing LQ45 firm valuations.
Mitigation Strategies and Economic Potential of Waste Resource Recovery in Banjarbaru City, South Kalimantan Rudy Heryadi; Fujianor Maulana; Difo Miftahul Faridl; Hendera
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.151

Abstract

The global challenge of municipal solid waste management (MSW) has reached a critical turning point, requiring urgent action from cities worldwide. Banjarbaru, Indonesia, as the dynamic capital of South Kalimantan, also needs to take action to address MSW-related problems. Official data indicate that approximately 191 tonnes of MSW are generated per day, and this amount will increase exponentially as the city grows. This study aims to project waste generation through 2030, identify waste recovery strategies focused solely on organic waste and high-value recyclables, and assess their economic potential. The method used in this study is the bottom-up estimation method, which is the standard for waste management feasibility studies. Waste generation is projected to grow exponentially to approximately 257 tonnes per day by 2030. There is a lucrative annual revenue stream of IDR 30.6 billion from improved waste management in Banjar Baru, South Kalimantan. This potential can serve as an alternative to the waste management challenge and help transform it into a circular economy model.

Page 12 of 14 | Total Record : 139

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