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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 183 Documents
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CEO Narcissism, Tax Aggressiveness, and The Role of The Audit Committee: Evidence from Mining Companies in Indonesia
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 2 (2024): December : ICCMS (Proceeding International Collaborative Conference on Multidis
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v1i2.45

Abstract

This study aims to analyze the effect of CEO narcissism on tax aggressiveness moderated by audit committee size. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2019 to 2021, totaling 58 companies. Purposive sampling, the chosen sampling technique, yielded 31 companies and a total of 155 observations. This study uses secondary data, namely financial statements and annual reports, and uses documentary techniques to collect research data. We used panel data regression analysis as the data analysis technique and conducted hypothesis testing using the Eviews v.12 application. The results of this study indicate that CEO narcissism influences tax aggressiveness, and audit committee size can affect the relationship between CEO narcissism and tax aggressiveness.
Impact of Accounting Information System on Organizational Performance of Government Institutions
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 1 (2024): 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.v1i1.46

Abstract

AIS has become an indispensable tool for government institutions to fulfill their objectives and enhance overall performance. This study was conducted to assess the impact of AIS on the organizational performance of government institutions in Iba, Zambales, participated in by the 50 government offices in the municipality. The findings indicates that there is a perceived strong agreement on the utilization of AIS in terms of accuracy, enhancing quality function, user satisfaction, and informed decision-making; and also strong agreement on the effectiveness and efficiency of using AIS in government organizations’ performance; there is a significant difference in terms of accuracy on the utilized AIS based on sex, highest educational attainment, government office, and years working with AIS; in terms of enhancing quality function based on sex, government office, and years working with AIS; in terms of user satisfaction based on government office and job title; in terms of informed decision-making based on sex; in terms of effectiveness and efficiency in using AIS based on government offices; and there is a significant relationship between the utilized AIS and organizational performance.
Factors Influencing Tax Compliance Among Micro and Small-Sized Enterprises in Masinloc, Zambales
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 2 (2024): December : ICCMS (Proceeding International Collaborative Conference on Multidis
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v1i2.47

Abstract

This study investigated factors influencing tax compliance among micro and small-sized enterprises (MSEs) in Masinloc, Zambales, Philippines (CY 2022-2023). We used a quantitative descriptive survey design with 119 randomly selected MSE owners and questionnaires. The study profiled respondents based on age, gender, business type and size, income, and employee count. Perceived factors influencing tax compliance were assessed across seven dimensions: tax knowledge, morale, attitudes/ethics, municipal tax system efficiency, fairness, compliance costs, and perceived behavioral control. The results showed a predominantly female, middle-aged population of MSE owners who were primarily engaged in merchandising. We observed a high level of tax compliance (86.55%). While respondents demonstrated strong knowledge of tax laws and a positive attitude towards compliance, significant differences in perceptions emerged concerning municipal tax fairness, notably influenced by age. Analysis revealed a positive moderate relationship between the seven factors and overall tax compliance. The study concludes with recommendations for enhanced tax education programs, streamlined tax processes, and targeted support for MSEs, suggesting further research to validate these findings in a broader context.
Implementation of Legal Protection for Citizenship Rights of Indonesian Former Transnational Terrorism Actors Within The Indonesian Legal System
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 1 (2024): 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.v1i1.48

Abstract

This research aims to analyze the implementation of legal protection for citizenship rights of former transnational terrorist Indonesian citizens within Indonesia's legal system. Using normative juridical method with statutory and conceptual approaches, this study examines secondary data from primary, secondary, and tertiary legal materials. The results show that Indonesia's legal system has an adequate legal framework to protect the citizenship rights of former transnational terrorists, although its implementation faces various challenges. The deradicalization program and status verification mechanism implemented by the government have not been fully effective due to inter-institutional coordination constraints and community resistance. Additionally, the study identifies that citizenship status cannot be automatically revoked without proper legal process according to Law No. 12 of 2006 on Citizenship, as terrorist groups cannot be categorized as "foreign military" as specified in the law. This research contributes significantly to the development of returnee handling policies by balancing aspects of national security and human rights protection.
Implementation of Deming Model-Based Performance Management on PT Berkah Travel Pamedan
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 1 (2024): 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.v1i1.49

Abstract

The purpose of this study is to describe the implementation of performance management based on the Deming model at PT Berkah Travel Pamedan. Using a descriptive method with a qualitative approach, data collection was conducted through observation and interviews. The sample was selected through purposive sampling, with key staff of PT Berkah Travel Pamedan as the primary informants. The findings reveal that the implementation of performance management based on the Deming model has been carried out effectively. At the Plan stage, employees are trained to understand their responsibilities by utilizing systems provided by the airlines to support operational activities. At the Do stage, operations rely on the integrated online systems of the airlines. At the Check stage, performance monitoring is conducted through a report system that automatically records all employee activities. Lastly, at the Act stage, the company applies corrective actions, such as issuing warnings, to address errors or declines in employee performance, ensuring continuous improvement in operational effectiveness.
Manufacturing Analysis of Anti-shedding Shampoo from Ambon Banana Peel Extract and Tea Leaf Extract
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 1 (2024): 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.v1i1.50

Abstract

This research aims to make environmentally friendly shampoo products from natural waste. The waste used is ambon banana peel with variations of green tea leaves. The choice of ambon banana peel as the essential ingredient for making shampoo is motivated by the problem of banana peel waste, which has many properties but needs to be correctly utilized by the community. The method used in this research is maceration extraction. The Extract was then subjected to a phytochemical screening test, after which it was mixed in a shampoo preparation and tested for its characteristics. Based on the experiment results, the shampoo made from ambon banana peel waste and tea leaves showed positive characteristic test results and was safe to use to overcome hair loss problems. The viscosity measurement results show that the second and third formulations are optimal because they are within the viscosity range of 446 cp and 767 cp.
Morphological Characterization of Mango (Mangifera indica) in Situbondo
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 2 (2024): December : ICCMS (Proceeding International Collaborative Conference on Multidis
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v1i2.51

Abstract

Situbondo is a district in the province of East Java, Indonesia. Situbondo is a mango production center, in 2019, based on BPS East Java data, produced mango fruit reaching 23,511.70 tons. This research is basic research to determine the potential of mangoes as a food diversification and energy diversification product in Situbondo. This research will be able to determine the morphological characterization of mango types in Situbondo region. By knowing the morphological characteristics of each type of mango, it can be determined which types of mango have the potential to be used as food diversification products or energy diversification products. This research was conducted in 17 sub-districts in Situbondo Regency. Characterization of mango fruit from various types of varieties was carried out using the 2006 IPGRI (International Plant Genetic Research Institute) mango series as a reference. 5 different types of mango were found, namely: Gadung mango, Manalagi mango, Arum manis mango, Arum merah mango and Garifta mango. There is a diversity of mango plant morphology found in terms of tree morphology, leaf morphology and fruit morphology. Arum manis mango and Arum merah mango have almost the same characteristics. Gadung mango has the largest tree shape among other mangoes.
Implementation of Green HRM Practices in the Hospitality Industry: A Cross-Country Comparative Study
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 2 (2024): December : ICCMS (Proceeding International Collaborative Conference on Multidis
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v1i2.52

Abstract

This study aims to explore and compare the implementation of Green Human Resource Management (GHRM) practices in the hotel industry in India and Indonesia. Using a comparative case study approach, data were collected through semi-structured interviews with HR managers and employees from six hotels in both countries. Thematic analysis was used to identify patterns in the adoption of GHRM practices such as recruitment and selection, training and development, performance management, and employee engagement. The results show similarities in the types of GHRM practices adopted, but with varying levels of implementation. Contextual factors such as stakeholder pressure, top management commitment, and cultural values were identified as key drivers of these differences. This study contributes to the literature by providing empirical evidence on the implementation of GHRM in developing countries and highlights the role of contextual factors in shaping the adoption of these practices.
Strategy on Product Uniqueness, Market Segmentation, and Diversity of Activities for Creating the Quality of Agrotourism Education in Kampoeng Kopi Banaran
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 2 (2024): December : ICCMS (Proceeding International Collaborative Conference on Multidis
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v1i2.53

Abstract

This study aims to conduct a study on how the offering of product diversity, the accuracy of market segmentation and various tourist activities in educational tourism in the Kampoeng Kopi Banaran area, Semarang Regency meet the criteria as a quality special interest tourism attraction. The research method uses qualitative research methods with in-depth interviews with informants, questionnaire, direct observation and document studies. The results of the study show that the uniqueness of Kampoeng Kopi Banaran products offers a unique experience in special interest tourism cluster of outdoor, sport and adventure, lifestyle and educational tourism, agrotourism coffee from cultivation to processing and accommodation in the middle of plantations. Market segmentation is dominated by the coffee lovers’, the education, the family and the business segment. The tour in Kampoeng Kopi Banaran meets the quality criteria of special interest tourism, which meets the aspects of rewarding, enriching, adventuring and learning for visitors.
Improving Employee Performance Through Supporting Factors At San-Yu Frame Molding Industries Semarang Company
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 1 (2024): 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.v1i1.54

Abstract

The purpose of this study is to examine the factors that affect employee performance at San-yu Frame Molding Industries. The population in this study were 397 employees of the production department of San-yu Frame Molding Industries. With details of 205 permanent employees and 192 contract employees. The number of samples in this study was 51 people using purposive sampling method. data analysis tools using the SPSS program using multiple linear regression data analysis methods. The results of this study state that the three variables affect employee performance at San-Yu Frame Molding Industries Semarang. The results of regression calculations can be seen that the three variables have an influence on employee performance by 73.2%. While the remaining 26.8% is influenced by other variables. San-yu Frame Molding Industries in improving employee performance should pay attention to motivation, work environment, and employee discipline. this is because it has a major influence in improving work performance and productivity.

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