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Proceeding International Collaborative Conference on Multidisciplinary Science
Published by International Forum of Researchers and Lecturers
ISSN : 30901812     EISSN : 30901804     DOI : 10.70062
Core Subject : Education,
Other
ICCMS (International Collaborative Conference on Multidisciplinary Science) is an open access Journal published by the IFREL ( International Forum of Researchers and Lecturers). ICCMS accepts manuscripts based on empirical research results, new scientific literature review, and comments/ criticism of scientific papers published by ICCMS. This journal is a means of publication and a place to share research and development work in the field of Multidisciplinary Science. Articles published in ICCMS are processed fully online. Submitted articles will go through peer review by a qualified international Reviewers. Complete information for article submission and other instructions are available in each issue. ICCMS publishes 2 (two) issues a year in June, and December ,however articles that have been declared accepted will be queued in the In-Press issue before published in the determined time.
Arjuna Subject : Umum - Umum
Articles 236 Documents
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Literature Review: Modern Wound Care Management in Patients With Chronic Wounds Zilfan Syahhani; Gipta Galih Widodoi
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.260

Abstract

Modern wound care using the moist wound healing principle is an effective approach to accelerate the healing process of chronic wounds, particularly diabetic foot ulcers. This study is a descriptive literature review aimed at analyzing the effectiveness of modern wound care based on previous research findings. Five articles were included, consisting of cross-sectional, true experimental, quasi-experimental, case study, and comparative study designs published between 2023 and 2025. Data were obtained from Google Scholar, PubMed, and GARUDA using keywords related to modern wound care and moist wound healing. The results show that modern wound care interventions such as honey hydrogel, moist wound healing, and home care–based modern dressing consistently improve wound healing outcomes, reduce wound scores, and enhance granulation tissue formation compared to conventional care. In addition, patient knowledge and family support also contribute to successful wound healing. In conclusion, modern wound care is effective in managing chronic wounds, especially in diabetic patients, and is recommended as an evidence-based nursing practice standard.
Analysis of the Impact of Tax Incentives on Corporate In-vestment: An Empirical Study of Tax Holiday and Tax Al-lowance Policies in Indonesia for the 2022-2026 Period Arda Raditya Tantra; Bulan Karima Nurani; Rina Setyowati
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.262

Abstract

This study examines the impact of tax incentive policies, specifically tax holidays and tax allowances, on corporate investment realization in Indonesia during the 2022-2026 period. Using a descriptive quantitative approach with secondary data from the Ministry of Investment and Downstream Industry/BKPM, the Fiscal Policy Agency of the Ministry of Finance, and the Central Statistics Agency (BPS), this research analyzes the relationship between tax expenditure and investment growth. The analysis reveals that investment realization grew from IDR 1,207.2 trillion in 2022 to IDR 1,931.2 trillion in 2025, representing an increase of 59.9 percent over three years. In the first quarter of 2026, investment realization reached IDR 498.8 trillion, growing 7.2 percent year-on-year, against an annual target of IDR 2,041.3 trillion. During the same period, tax expenditure directed at improving the investment climate rose from IDR 54.8 trillion to an estimated IDR 95.0 trillion. Tax holidays proved effective in attracting investors to mineral downstream sectors and special economic zones, while tax allowances contributed to labor-intensive and technology-driven investment. The study concludes that tax incentives positively contribute to corporate investment growth, though effectiveness is also shaped by legal certainty, infrastructure quality, and the implementation of the 15 percent global minimum tax from January 2025.
Optimalizing the Role of Information Quality, Interactivity, and TikTok Shop Live Streaming in Shaping Impulsive Buying Among Generation Z TikTok Shop Users Puji Sumber Lestari; Setya Indah Isnawati
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.263

Abstract

The rapid development of digital technology has transformed the landscape of electronic commerce, encouraging consumers to adopt online shopping through social commerce platforms. TikTok Shop has emerged as one of Indonesia's fastest-growing social commerce platforms by integrating entertainment, social interaction, and e-commerce into a single application. Various features, including information quality, interactivity, and live streaming, are believed to influence consumers' purchasing behavior, particularly among Generation Z, who actively engage with digital platforms. However, limited studies have comprehensively examined the combined influence of these three variables on impulsive buying behavior among Generation Z TikTok Shop users in regional areas such as Ungaran. Therefore, this study aims to analyze the role of information quality, interactivity, and TikTok Shop live streaming in shaping impulsive buying among Generation Z users. This research employs a quantitative approach using a survey method. Primary data will be collected through questionnaires distributed online using Google Forms to respondents selected through purposive sampling. A total of 96 respondents will participate in this study based on the Lemeshow sampling formula. The collected data will be analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The findings are expected to provide empirical evidence regarding the influence of information quality, interactivity, and live streaming on impulsive buying behavior while offering practical implications for digital marketers in optimizing marketing strategies through TikTok Shop.
Task Shifting Strategy in Diabetes Control Policy: Empowering Health Cadres as Preventive Agents in Indonesia: Systematic Literature Review Ahmad Kholid; Gipta Galih Widodo
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.264

Abstract

Diabetes Mellitus in Indonesia continues to increase with a high number of undiagnosed cases . The limited number of medical personnel encourages the implementation of the Task Shifting strategy through empowering health cadres in primary care . The research aims to review the effectiveness of Task Shifting in controlling diabetes in Indonesia, including implementation challenges and the role of digital technology . The research used the Systematic Literature Review (SLR) method according to PRISMA 2020 guidelines , literature searches were carried out on the Scopus , PubMed , Web of Science and Google Scholar databases for the period 2022–2026. From 385 journals , 22 studies were selected after quality assessment using JBI, CASP, and AMSTAR 2. The research results showed that Task Shifting was proven to be effective in increasing early detection , treatment adherence , and healthy living behavior through community-based education . The use of mHealth technology significantly help cadres in data reporting and patient assistance , while the local cultural approach increases community acceptance . Even though it is effective , the implementation of this strategy still faces obstacles in the form of limited resources , low digital literacy , and administrative burdens for cadres . In conclusion , empowering health cadres through Task Shifting is an effective and sustainable approach in supporting the transformation of primary health services and efforts to diabetes control in Indonesia.
ESG Performance and Bank Soundness in Indonesia: Evidence from Conventional and Islamic Banks Rinda Siaga Pangestuti; Raymond Raymond; Joel Imanuel Gustian; Patrialis Ardy Kusuma
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.265

Abstract

This study examines the relationship between environmental, social, and governance (ESG) performance and bank soundness in Indonesia during 2020–2025, a period marked by rapid expansion of sustainable-finance disclosure. Based on stakeholder, legitimacy, and risk-management theories, this research analyzes the influence of ESG performance, bank size, and capital adequacy on bank soundness. The study uses an unbalanced panel dataset of 23 Indonesian banks, consisting of 19 conventional and 4 Islamic banks, with 138 bank-year observations obtained from LSEG/Refinitiv Datastream. The analysis employs static panel regression with return on assets (ROA) as the dependent variable and applies model selection tests, including Chow, Breusch–Pagan Lagrange-Multiplier, and Hausman tests. The findings indicate that ESG performance has a positive but insignificant relationship with bank soundness, while bank size shows a more consistent positive effect. Capital adequacy does not demonstrate a significant influence. Robustness tests using alternative indicators confirm that ESG effects remain directionally positive but statistically limited. The study concludes that the ESG–soundness relationship in Indonesian banking remains inconclusive, while institutional scale continues to be a stronger determinant of bank performance.
The Influence of Financial Literacy and Financial Inclusion on the Financial Performance of MSMEs with Digital Finance as a Mediating Variable Dela Sari; Endang Kristiawati; Aris Setiawan
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.266

Abstract

This research seeks to obtain empirical evidence regarding the influence of financial literacy, financial inclusion, digital finance and financial performance of MSMEs in Pontianak City. The main problem that is often faced by MSME actors is the limitation in understanding related to financial management. Many business actors do not have the ability to carry out systematic financial recording, financial planning, and proper financial decision-making. The financial performance of MSMEs is an important indicator in assessing the success of a business in managing its financial resources. This research seeks to analyze the influence of financial literacy and financial inclusion on the financial performance of MSMEs with digital finance as a mediating variable. The Partial Least Square (PLS) method of data analysis was used to examine the association between variables. This study is an explanatory quantitative research designed to analyze the causal relationship between financial literacy and financial inclusion on the financial performance of MSMEs, with digital finance as a mediating variable. The results of the study are expected to provide a deeper understanding of the factors that affect the financial performance of MSME actors in Pontianak City.

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