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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 Effects of Green Financing, Firm Size, and Operating Income on Bank Firm Value Vinatya Ayu Natasya; , 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.v3i1.162

Abstract

This study examines the effect of green financing, firm size, and operating income on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using a quantitative approach, secondary data were collected from annual reports, sustainability reports, and financial reports. Multiple linear regression analysis was performed using SPSS. The results show that green financing, firm size, and operating income each have a positive and significant effect on firm value. The regression model produced an R-square value of 0.944, indicating that the three independent variables together can explain 94.4% of the variation in firm value. All hypotheses were supported, confirming the importance of sustainable financing and strong operational performance in increasing firm value. These findings contribute theoretically to the literature on sustainable finance and provide practical insights for banking management and investors.
Green Intellectual Capital and Corporate Governance Influence Firm Value Through Financial Performance in LQ45 Yenita Wahyuni; , 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.v3i1.163

Abstract

This study investigates the influence of Green Intellectual Capital and Corporate Governance toward firm value, where financial performance acts as a mediating factor. The study targets LQ45-listed companies on the Indonesia Stock Exchange from 2022 to 2024. A quantitative causal approach was applied, using purposive sampling to obtain 29 firms with a total of 87 firm-year observations. Analyses were performed using multiple linear regression and Sobel mediation methods employed, and The empirical evidence suggest that Green Intellectual Capital and Sound Corporate Governance practices exert a significant positive effect on financial performance and firm value. In addition, financial performance, proxied by ROA, positively affects firm value and plays a partial mediating role in the relationship with Green Intellectual Capital, Corporate Governance, and firm value. These findings are consistent with signaling theory (Ross, 1977), suggesting that strong green intellectual capital practices and effective corporate governance send favorable signals to investors. This study contributes to sustainable accounting literature and provides practical insights for firms and investors in enhancing firm value.
Traditional Accounting Practices in The Financial Management of The Jaranan Rogo Jati Putro Community in Sidowarek Ngoro Village Yola Nindy Aprillia; 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.v3i1.164

Abstract

This study aims to describe traditional accounting practices in the financial management of the Rogo Jati Putro Horse Dance Community in Sidowarek Village and analyze its role in the accountability and sustainability of the arts community. The study uses a qualitative approach with a case study method through interviews, participatory observation, and documentation of the chairperson, members, and cultural observers. The results show that financial records are kept manually and simply based on the values of honesty, trustworthiness, and mutual trust among members. This system creates social transparency even though it does not follow modern accounting standards. In addition, spiritual and cultural values are reflected through the slametan ritual as a form of gratitude and moral responsibility to God. This traditional accounting practice not only functions as a financial recording tool but also as a social mechanism that strengthens solidarity, maintains community integrity, and preserves local cultural values.
The Influence of Good Corporate Governance Mechanisms on Financial Performance Mediated by Financial Risk Yovita Putri Aprilia; 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.v3i1.165

Abstract

This research examines the impact of Good Corporate Governance (GCG) mechanisms on financial performance, with financial risk acting as a mediating variable, in banking firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study is motivated by the crucial role of effective corporate governance in ensuring sustainable banking performance amid dynamic global economic developments. A quantitative approach with a causal research design was employed. The sample consisted of banking companies selected using purposive sampling, based on the availability of complete financial reports and consistent disclosure of GCG practices. Secondary data were collected from published annual reports and financial statements. The data were analyzed using multiple linear regression and path analysis to assess both direct and indirect relationships among the variables. The findings demonstrate that GCG mechanisms exert a positive and significant influence on financial performance. In addition, financial risk has a negative effect on financial performance and serves as a partial mediator in the relationship between GCG and financial performance. These results suggest that the effective implementation of GCG not only enhances financial performance directly but also indirectly through improved financial risk management. This study is expected to provide valuable insights for company management, investors, and regulators in reinforcing corporate governance practices and maintaining stability within the banking industry.
Integrating Ethnophysics and Mobile Technology: A Needs Analysis of Android-Based Learning Media Through North Maluku Traditional Dance Irnin Agustina Dwi Astuti; Ria Asep Sumarni; Irawan Setiadi
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.v3i1.167

Abstract

Ternate has a variety of traditional dances passed down from generation to generation as a regional identity. One effort to preserve local culture is by integrating traditional dances into Physics learning through an ethnophysics approach. This study aims to identify the need for Android-based ethnophysics learning media to be used in Physics education. The needs analysis focused on students in one of the schools in Ternate, Indonesia. The data collection method used was quantitative, employing purposive sampling techniques. A sample consisting of 66 students and 3 Physics teachers was used to obtain the data. Data were collected through observation, interviews, and the distribution of questionnaire surveys. The results of the needs analysis of students and Physics teachers regarding Android-based ethnophysics learning media that incorporates traditional dances from North Maluku into Physics subjects indicate that such media is indeed needed by both students and Physics teachers in one of the schools in Ternate, Indonesia.
The Influence of Financial Literacy on PayLater usage with Self-Control as Moderating Variable Among Gen-Z in Jombang Regency Fernanda 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.v3i1.168

Abstract

This study aims to analyze the influence of financial literacy on the use of Buy Now Pay Later (PayLater) with self-control as a moderating variable among Generation Z in Jombang Regency. The utilization of digital technology provides convenience but also brings risks such as digital dependency and mental health issues. Fintech, especially PayLater, is increasingly popular among Gen Z due to its easy access and flexibility, but its use may lead to financial risks if not supported by adequate financial literacy and self-control. This research uses a quantitative approach with field study research, involving 100 Gen Z respondents who have used PayLater in Jombang Regency. Data were collected through an online questionnaire tested for validity and reliability, and analyzed using simple regression analysis and moderation tests with SPSS. The results indicate that financial literacy does not directly affect PayLater usage. However, self-control is a significant moderating variable, strengthening the relationship between financial literacy and PayLater usage. Respondents with high self-control use PayLater more wisely, even if their level of financial literacy is not high
Analysis of Halving Random Search Cross Validation in Machine Learning Model Optimization Alief Cahyo Utomo; Sucipto 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.v3i1.169

Abstract

This study aims to analyze the effectiveness of the Halving Random Search Cross Validation method as an alternative for hyperparameter optimization in machine learning models compared to Grid Search Cross Validation and Random Search Cross Validation. The dataset used is Internet Service Churn with four algorithms: KNN, Decision Tree, SVM, and Gaussian Naive Bayes. The testing process involves 10-fold cross validation and three repetitions to ensure the validity of the results. The experimental results show that Halving Random Search Cross Validation is able to achieve competitive accuracy, precision, and recall performance (difference < 0.5%) compared to Grid Search in most models, with computational time savings of up to 62–74% on KNN, Decision Tree, and SVM. However, on Gaussian Naive Bayes with a small hyperparameter space, this method is slower due to the successive halving overhead. Random Search shows high speed but less stable on SVM and Gaussian Naive Bayes. The research conclusion states that Halving Random Search Cross Validation is the most balanced method for business cases such as churn prediction, with recommendations for application on complex models and further development using Hyperband or Bayesian Optimization
Monitoring Information System of Supplementary Feeding Program for Stunted Toddlers at Posyandu Matahari Amelia Nur Fadhila; Rina Firliana; 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

Abstract

Stunting is a serious health issue in Indonesia, with a prevalence reaching 21.6% in 2022. The Supplementary Feeding Program at Posyandu Matahari, Bangkok Village, faces challenges in monitoring daily consumption, specifically in ensuring that the food is consumed by toddlers as recommended. The objective of this research is to develop a Supplementary Feeding Program monitoring information system capable of automatically classifying nutritional status, storing monitoring data, and generating systematic reports. This study is a system development research focused on stunted toddlers aged 6-59 months. The method employed is the prototyping method, which includes user requirements identification, prototype creation, system coding, testing, and implementation. The results demonstrate that the information system integrates daily Supplementary Feeding Program consumption data with digital anthropometric records. This system enables staff to analyze nutritional status developments in real-time and prepare monitoring reports more accurately. The study concludes that the implementation of a monitoring information system can address Supplementary Feeding Program consumption non-compliance and simplify reporting bureaucracy, thereby supporting the optimization of the Supplementary Feeding Program in improving the nutritional status of toddlers at Posyandu Matahari.
Size, Dependence on Central Government, Capital Expenditure, Audit Opinion on The Financial Performance in East Java Province Heidy Paramitha Devi; Anny Widiasmara; Moh.Ubaidillah; Anisa Kusnul; Aurelia Safrina Berliana
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

Abstract

This research aim to determine the impact of size, intergovernmental revenue, capital expenditure, and audit opinion on the financial performance of local government districts/cities in East Java Province from 2016 to 2022. This study's population includes all districts and cities in East Java Province from 2016 to 2022. The total sampling method was used to determine the sample of 38 districts/cities for this study. Secondary data in the form of the balance sheet and statement of budget realization published by the directorate general of financial balance at the ministry of finance, as well as an overview of semester examination results published by the East Java Provincial financial audit agency during the 2016-2022 period, are used. The data analysis techniques used in this study are descriptive statistic analysis, the classic assumption test, multiple linear regression analysis, and hypothesis testing. The study results found that local government's financial performance is influenced by its variable size and capital expenditure. Meanwhile, intergovernmental revenue and audit opinion have no effect on local government financial performance.

Page 14 of 14 | Total Record : 139

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