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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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The Effect of Behavioral Bias on Investment Decisions Through Risk Perception as a Mediating Variable Setiya Amelia Vega; 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.v3i1.152

Abstract

This research seeks to examine how three behavioral biases—dispositioneeffect, herding behavior, and blue chippstock bias—oniinvestment decision, considering risk perception as a mediating factor among retail investors PT. Phintraco Sekuritas Surabaya. The scope of this study includes testing the direct and indirect influences between variables through an explanatory quantitativeeapproach. Data was gathered from 100 participants throughaa Likerttscale questionnaireeand subsequently analyzed utilizing data quality assessments, classical assumption evaluations, multipleelinear regression, and Sobel tests to investigate the mediating effect. The results suggest that herd behavior and a preference forrblue-chip stocks have a significant influenceeon the perception of risk, while the dispositioneeffect has no influence. In testing investment decisions, only herding behavior and risk perception showed a significant effect, while the effects of disposition and blue chip stock bias had no direct effect. The Sobel test has shown thattrisk perceptionnmediates the relationshippbetween herding behavior and the blue-chip stocks biasiin investment decisions, but not the influence of disposition effect. Overall, the study concludes that herding behavior and perceptions of blueechip stocks shape riskpperception, which ultimately influences investmenttdecisions, thus proving that risk perception is an important mediator in the retail investor behavior model.
Macroeconomic and Microeconomic Effects on Tax Avoidance in IDX Energy Companies 2022-2024 Sheyla Zefanya Asmarakanti; 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.v3i1.153

Abstract

Tax avoidance is a common problem for many organizations, including those in the energy sector. There are a number of economic factors, both big and little, that might affect tax evasion. This study seeks to examine the impact of macroeconomic factors, quantified by inflation and currency rates, on tax avoidance, as well as the influence of microeconomic factors, assessed by leverage and firm size, on tax avoidance. The research methodology employs a quantitative descriptive technique. Multiple linear regression is used to analyze the data. The findings indicate that inflation, leverage, and business size exert a substantial positive influence on tax avoidance, signifying that increased inflation, leverage, and firm size correlate with heightened tax avoidance by the organization. In addition, changes in currency exchange rates do not seem to alter the level of tax avoidance by corporations.
Integrating AI-Based Tools to Support Students’ Argumentative Writing Development Siti Maria Ulfa; Tera Athena; Mariyatul Kiptiyah; Iin Rachmawati; Maulana Yusuf Aditya
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.v3i1.154

Abstract

This study explores the integration of Artificial Intelligence (AI)-based tools in supporting university students’ development of argumentative writing skills in an English as a Foreign Language (EFL) context. Writing an argumentative text requires students to construct clear thesis statements, justify arguments with credible evidence, and ensure logical coherence throughout the text. A qualitative descriptive design was employed involving undergraduate EFL students who utilized AI-supported applications, such as AI writing assistants and automated feedback tools, during a series of writing activities. Data were gathered through students’ written products, classroom observations, and semi-structured interviews. The results show that the use of AI-based tools enhances students’ accuracy, idea organization, and lexical choices, particularly in improving their argument clarity and cohesion. However, the findings also reveal students’ dependency on AI suggestions, indicating the need for critical awareness in using AI responsibly. The study concludes that AI-based tools can serve as effective learning support when used under guided instruction, promoting students’ argumentative writing competence and autonomy.
Decolonizing Historical Consciousness Through Digital Inquiry: Student Experiences with Indigenous Peace: interpretative phenomenological analysis Sumiatie; Leo Agung Sutimin; Sariyatun
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.v3i1.155

Abstract

Understanding how students experience engagement with marginalized historical narratives remains critical for developing an equitable curriculum in postcolonial education systems. This study explores how ethnically diverse Indonesian high school students experience and make sense of inquiry-based digital learning centered on the 1894 Tumbang Anoi Peace Accord, a reconciliation event systematically excluded from Indigenous Dayak history. Using interpretative phenomenological analysis, eight purposively selected Grade 11 students (four Dayak, four non-Dayak) participated in semi-structured interviews lasting 60 to 90 minutes, conducted four to eight weeks after completing a three-week scaffolded e-module. Interviews were audio-recorded, transcribed verbatim, and analyzed through iterative coding that captured the descriptive, linguistic, and conceptual dimensions of lived experience. Four superordinate themes emerged: Emotional Resonance and Cultural Awakening, Transformation from Marginalization to Cultural Pride, Peace as Embodied Practice, and Indigeneity as National Belonging. Dayak participants described profound shifts from ethnic shame to pride, whereas non-Dayak students developed intercultural solidarity and expanded conceptions of national identity. All participants reported visceral bodily responses and recognized peace as an active practice applicable to contemporary conflicts. Findings demonstrate that centering previously excluded Indigenous histories through scaffolded digital inquiry generates profound affective and identity transformations that are invisible to traditional assessment, contributing methodologically by demonstrating the utility of interpretative phenomenological analysis for evaluating digital interventions and practically by providing evidence for equity-oriented curriculum reform.
The Influence of Green Investment and CSR on Firm Value of Banking Sector Suparti; Lilik Pujiati
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.v3i1.156

Abstract

The primary objective of this study is to empirically investigate how Green Investment and CSR initiatives influence the firm value of the Indonesian banking sector over the 2020–2024 timeframe. This study was prompted by the increasing attention to sustainability issues and the strengthening of regulatory pressure from the Financial Services Authority (OJK) through POJK No. 51/POJK.03/2017. This regulation mandates that financial institutions adopt sustainable financing frameworks. Adopting a quantitative methodology, this research employs multiple linear regression to examine the interplay between variables. Through purposive sampling, 35 banking firms were identified based on predetermined benchmarks. Green Investment is quantified by the proportion of environmental spending relative to total assets, whereas CSR is assessed via the Corporate Social Responsibility Disclosure Index (CSRDI) aligned with GRI standards. The findings indicate that Green Investment significantly and favorably influences firm value, indicating that environmental initiatives increase investor confidence and market perception. Similarly, CSR was found to exert a significant and favorable impact, indicating that broader social responsibility disclosure contributes to increased company value. Overall, this study highlights the strategic importance of sustainability initiatives in strengthening long-term company value and supporting decision-making for management, investors, and regulators.
The Utilization of Cattle Manure Biogas as a Renewable Energy Solution and a Means to Improve Community Welfare in Kuripan Village, Karangawen District, Demak Achmad Buchori; Dina Prasetyowati; Suwarno Widodo; Adhi Kusmantoro; Siti Maisyaroh Bakti Pertiwi
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.v3i1.157

Abstract

Kuripan Village, located in Karangawen District, Demak, holds significant opportunities for renewable energy advancement through the optimal management of cattle waste. When left untreated, livestock waste can cause serious environmental pollution, while local households continue to depend largely on fossil-based energy sources for daily use. This community engagement project was designed to empower residents by converting cattle waste into biogas as a sustainable energy alternative. The initiative involved awareness campaigns, hands-on workshops for building biogas installations, and ongoing technical guidance in their operation and upkeep. Beyond energy generation, the project also emphasized the transformation of waste by-products into organic fertilizer and complementary livestock feed. This practice not only reduces feed costs but also improves animal nutrition, establishing a circular livestock system that supports eco-friendly farming. The outcomes revealed that villagers successfully constructed and operated biogas facilities independently. The generated biogas is used for cooking activities, while the remaining slurry and solids are applied as fertilizer and feed material. Overall, the program has reduced environmental waste and greenhouse gas emissions, decreased monthly household energy spending by IDR 60,000–90,000, and enhanced farmers’ quality of life. These results affirm that combining appropriate technology with active community involvement fosters sustainable and energy-resilient rural development.
The Effects of Green Accounting and Intellectual Capital on Firm Value with Profitability Moderation Tamara Melati Sukma; 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.v3i1.158

Abstract

This research discusses the role of Green Accounting and Intellectual Capital affect firm value, while moreover assessing profitability as a moderating variable. The analysis is conducted on mining firms listed on the Indonesia Stock Exchange for the 2023–2024 period. A quantitative design is applied, employing classical assumption testing, t-tests for significance, tests of the coefficient of determination, and Moderated Regression Analysis (MRA) to evaluate the impact of the independent variables on the dependent variable with the inclusion of a moderating variable. Data processing is carried out using SPSS. The study demonstrates that Green Accounting does not have a significantly influences firm value, whereas Intellectual Capital exerts a strong and significant positive effect. Profitability is found not to moderate the connection between Green Accounting and firm value, but it significantly enhances the influence of Intellectual Capital on firm value. Overall, the firm value of mining companies is predominantly shaped by Intellectual Capital, with profitability amplifying the value added by intellectual assets.
Clustering Analysis of Subsidized Fertilizer Recipients in 2025 Using K-Means++ and Fuzzy C-Means Umar Al Faruq; Rini Indriati; Aidina Ristyawan
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.v3i1.159

Abstract

This study aims to analyze and compare the performance of clustering models in grouping subsidized fertilizer recipient data in 2025 to support the efficiency and accuracy of government distribution policy targets. The recipient data were processed through feature selection, data transformation, data type conversion, and missing value handling. The K-Means++ and Fuzzy C-Means (FCM) clustering methods are applied with the optimal number of clusters (K) set at eight (K=8) based on validity metric analysis. The model evaluation results show that the K-Means++ algorithm produces better cluster quality than FCM. The internal validity metric assessment for K-Means++ on the K=8 cluster shows a Silhouette Score of 0.756, a Davies-Bouldin Index (DBI) of 0.241, and a Calinski-Harabasz index (CHI) of 7901. Meanwhile, FCM reports S=0.737, DBI=0.424, and CHI=4903. This comparison clearly shows that K-Means++ has advantages in terms of clearer cluster separation and stability. The conclusion of this study is that the K-Means++ algorithm is the most effective model and is recommended for use in grouping recipients of subsidized fertilizer assistance in 2025. The results of this grouping (8 clusters) can present an accurate and useful profile for policymakers in designing more effective fertilizer allocation and distribution priority strategies.
The Effect of Sales Growth, Capital Intensity, and Inventory Intensity on Tax Avoidance in Energy Sector Companies Valentina Stefani Handoyo; Dwi Ermayanti Susilo
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.v3i1.160

Abstract

Tax constitutes one of the primary sources of government revenue and plays a vital role in financing national development. Nevertheless, in business practice, taxes are often perceived as a cost that reduces corporate profitability, thereby motivating firms to implement various tax planning strategies, including legally permissible tax avoidance through the exploitation of regulatory loopholes. The goals of this research are to examine the effects of sales growth, the cost-to-income ratio as a marker of capital intensity, and the tax avoidance. For tax avoidance using the Effective Tax Rate, focusing on companies in the Indonesian Stock Exchange between 2020 and 2024. This research uses a quantitative method, using secondary data from annual financial reports. The data were collected and analyzed by the researcher using many tests, such as classical assumption tests and multiple linear regression analysis. The results show that sales growth, capital utilization rate, and inventory levels is good and significant influence on tax avoidance. This suggests that these factors are associated with a higher tax burden and a lower likellihood of companies in tax avoidance. Collectively, one of the variables significantly influences tax avoidance. The study concludes that operational financial characteristics, particularly capital and inventory intensity, play a crucial role in shaping tax avoidance behavior within the energy sector.
The Dual Influence: How Flash Sales and Fear of Missing Out (FOMO) Create a Synergistic Effect on Online Impulse Buying in TikTok Shop (A Study of Generation Z in Indonesia) Vina Ardiana; 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.v3i1.161

Abstract

The development of digital marketing strategies has driven changes in consumer behavior, particularly in the context of impulse buying on e-commerce platforms. The purpose of this study is to examine the influence of Flash Sales and Fear of Missing Out (FOMO) on impulse buying of fashion products on TikTok Shop among Generation Z in Jombang City. This study employs a quantitative approach with a sample of 100 respondents who are TikTok Shop users and have previously purchased fashion products online. Data analysis was conducted using multiple linear regression with the assistance of the SPSS application as the analytical tool. The results of the study indicate that Flash Sales have a positive and significant effect on Impulse Buying. In addition, FOMO also has a positive and significant effect on Impulse Buying. Thus, it can be concluded that these two variables are the main drivers of impulsive buying behavior among Generation Z in purchasing fashion products on TikTok Shop.

Page 13 of 14 | Total Record : 139

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