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Proceeding International Annual Conference Economics, Management, Business, and Accounting
Published by Baca Dulu Publisher
ISSN : -     EISSN : 30469090     DOI : https://doi.org/10.70550/inacemba
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Proceeding International Annual Conference Economics, Management, Business, and Accounting (INACEMBA) is a prestigious peer-reviewed international conference that attracts professionals from around the world. It provides a unique opportunity for participants to engage with experts in their respective fields, gain insights into the latest trends and advancements, and foster collaborations with like-minded individuals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 39 Documents
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Millennial E-Wom Decisions: Investigation Of The Roles Of Partners, Internet, and Gender Siti Asriah Immawati; Arief Bowo Prayoga Kasmo
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The aim of this paper is to find out the influence of the millennials in deciding their purchases through the eWom platform based on the role of peers, the duration of internet use, and gender. The research design is cross-sectional. Around 300 respondents from Indonesia participated in a self-managed survey who had experience using eWom in e-commerce buying local fashion clothes brands online. The study applied PLS-SEM to test the proposed model. Information from peers has been found to have a positive influence on the use of e-WOM. Internet usage positively affects consumer purchasing intentions. Usability perceived by consumers affects the use and purchasing intent of consumers. Gender also influences consumer purchasing intentions.
The Influence of Brand Image on Purchasing Decisions Toyota Agya at PT Auto2000 Asia Afrika Bandung Hesti Sugesti; Aulia Syifa Fadhillah; Haiqal Abdillahsk; Angga Dewi Anggraeni
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
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Based on brand perception and purchase intent, the purpose of this study is to ascertain whether the Toyota Agya automobile in auto2000 influences consumers' decisions to buy. Quantitative research is used in this study. The relationship between a number of variables is demonstrated by this research. With 99 respondents who work as service providers at auto2000 in the city of Bandung, this study takes a descriptive approach. Buying decisions (Y) and brand image (X) are the study's variables. A questionnaire is the tool used to collect the data. Simple linear regression analysis and descriptive analysis are the data analysis techniques employed. Version 25.0 of SPSS for Windows is used by data processing tools. Purchase decisions are significantly and favorably impacted by brand image, according to the findings of simple linear regression analysis. This clarifies why PT.Auto2000 Asia Afrika Bandung's Toyota Agya purchasing decision-making process is positively influenced by brand image.
The Effect of Local Original Revenue, General Allocation Fund and Special Allocation Fund on Capital Expenditure (Empirical Study on Provinces throughout Indonesia for the 2017 – 2020 Period) Nuralfiyah Yunianti Dewi; Wieta Chairunesia
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
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This study aims to determine how Regional Original Revenue (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) affect Capital Expenditure (BM) with data from all Indonesian provinces over a period of 3 years (2017-2020). The calculation results of the T statistical test obtained a significance value for Regional Original Revenue of 0.00, General Allocation Fund of 0.00, and Special Allocation Fund of 0.829 so that Regional Original Revenue, General Allocation Fund is positive and significant while Special Allocation Fund is positive and insignificant.
The Effect Of Financial Literacy, Perceived Usefulness, And Ease Of Use Of Electronic Wallet On Impulsive Buying Behavior Of College Students Putri Febrianti Azzahra; Rona Tumiur Mauli C. Simorangkir
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study aims to analyze the effect of financial literacy, perceived usefulness, and perceived ease of use of e-wallets on impulsive buying behavior of Mercu Buana University students. This type of research is quantitative research, with data collection methods using questionnaires via the Google Form link and distributed digitally to respondents. Theory Planned of Behavior (TPB) and Technology Acceptance Model (TAM) are used in this study. The population in this study was 1138 people. The sample selection method used was simple random sampling with a sample size of 296, and 307 respondents were found in this study. The object of this research is e-wallet user for students who are currently pursuing undergraduate education at Universitas Mercu Buana Meruya, Faculty of Economics and Business, majoring in accounting, class of 2018-2021. The data analysis method used is the Partial Least Square Structural Equation Modeling (PLS- SEM) analysis technique using the SmartPLS version 3 software analysis tool. What differentiates this research from previous research is the object of research and the time this research was conducted, where the object of this research is Mercu Buana Meruya University students majoring in accounting class 2018-2021. Based on the results of the financial literacy, and perceived ease of use have a significant positive effect, while perceived usefulness has no effect on impulsive buying behavior. The limitations of this study are that the scope is not too broad, where researchers only focus on one location. And for further research it is better to add other variables that are outside this research.
Analysis of Billboard Tax Revenue in Jakarta Province Before and During the Covid 19 Pandemic Auliya Nur Azizah; Adli
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study aims to analyze the effectiveness and contribution of advertisement tax revenues for the Province of DKI Jakarta and to find out the strategy of the Regional Government of DKI Jakarta to increase acceptance of effectiveness and contribution. In this study, the sample used was the report on the target and realization of DKI Jakarta Province advertisement tax and the realization of regional original income. Data collection methods used are documentation, literature study, and observation. The data analysis method used in this research is quantitative descriptive analysis which will be processed and analyzed. The results of this research show that in 2018-2022 there was a difference between before and during the Covid-19 pandemic for the effectiveness of advertising tax revenues which increased even during the pandemic, because the target was lowered by the government in 2020 at the beginning of Covid-19, the target value and realization of tax revenues advertising has decreased quite significantly from 2019 before the pandemic. It can be seen from the research results that the effectiveness of advertising tax has an average of 98.09% with effective criteria which always increases every year except in 2022 where it decreases. Meanwhile, the contribution of advertising tax to Original Regional Income did not differ before and during the Covid-19 pandemic. It can be seen from the research results that the contribution of advertisement tax was very low with an average of 2.31%. There is no strategy from the Regional Government to update the old Regional. Regulations from 2011 to 2023 to increase the effectiveness and contribution of advertising tax.
The Role of Organization Commitment, Machiavellian, Auditor Performance on Dysfunctional Auditor Behavior and Audit Quality as an Intervening Factor Salsabila Ivana Surya Putri; Ratna Mappanyukki
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study aims to determine the influence of the Role of Organization Commitment, Machiavellian, and Auditor Performance towards Dysfunctional Auditor Behavior. This research is quantitative research using primary data. The research method used is convenience sampling. The research data was obtained by distributing questionnaires to 106 Auditor respondents working at Public Accounting Firms registered with the OJK and located in the DKI Jakarta Area. The result showed that the role of organization commitment and auditor performance did not affect dysfunctional auditor behavior, but Machiavellian had an effect on dysfunctional auditor behavior. The role of organization commitment and Machiavellian had a significant positive effect on mediated dysfunctional auditor behavior by audit quality, while auditor performance had no effect on dysfunctional auditor behavior mediated by audit quality.
The Effect of Emotional Intelligence, Independence, and Leadership Style on Auditor Performance Yoga Triatama; Panji Putranto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

An auditor in carrying out an audit of financial statements does not solely work for the benefit of his client, but also for the benefit of other parties who have an interest in the audited financial statements. Therefore, in providing an opinion on the fairness of the financial statements being examined, public accountants must have high emotional intelligence, also be independent, and have a leadership style in order to influence the performance of an auditor. The sample used in the study was 30 respondents using a quantitative descriptive approach. Determination of sample size using non-random sampling technique because the population to be studied specifically. The data collection method uses a survey method, with the research instrument being a questionnaire. This study uses SPSS (Statistical Product and Service Solution) 25.0 for Windows, to measure the influence between the independent variable and the dependent variable and test the proposed hypothesis. This analysis is used to accept or reject the hypothesis. The results of this study state that the variables of emotional intelligence, and independence have no influence on auditor performance. Meanwhile, the leadership style variable has an influence on auditor performance.
The Effect of Professional Skepticism, Locus of Control and Independence on Auditors' Ability to Detect Fraud (Case Study at Bank ABC) Andrianus Pujianto; Yulis Diana Alfia
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This research aims to analyze the influence of professional skepticism, locus of control and independence on the auditor's ability to detect conditions. This research uses quantitative methods. Data was collected using questionnaire techniques. The respondents in this study were 40 people consisting of internal auditors at Bank ABC in Jakarta City. Three hypotheses were formulated and tested using regression analysis. The research results show that professional skepticism and independence have a significant effect on the auditor's ability to detect situations. Meanwhile, locus of control has no effect on the auditor's ability to detect fraud.
The Influence Of Information Technology, Tax System Fairness, And The Quality Of Tax Authorities' Services On The Tax Rate Evasion (Case Study at KPP Pratama Kembangan) Giren Alviansah; Muhyarsyah
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study aims to examine the influence of the information technology, tax system fairness and the quality of fiscus services on tax evasion case studies at KPP Pratama Kembangan. The population in this study are individual taxpayers registered with the KPP Pratama Kembangan in 2022. The sampling technique in this study used accidental sampling. The research data was sourced from questionnaires shared with respondents. The data analysis method used is multiple linear regression analysis, while data processing uses SPSS. The results showed that information technology has a negative effect on tax evasion. The fairness of the tax system affects tax evasion. The quality of fiscus services affects tax evasion.
The Effect of Implementation of Government Accounting Standards, Human Resource Competencies, and Internal Control on the Quality of Local Government Financial Statements (Empirical Study of Bone Regency Government) Andi Alvian Agsyam Saputra; Muhyarsyah
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
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The purpose of this study was to examine: (1) The effect of Government Accounting Standards, (2) The Effect of Competence of Human Resources, (3) The Effect of Internal Control on the quality of local government financial reports. The population in this study is the SKPD of the Bone Regency Government in the Treasurer or Financial Reporting section. The sampling technique used in this research is saturated sampling. The data analysis method used is descriptive assumption test, classic assumption test, classic assumption test, and multiple linear regression analysis test. The results of the analysis show that government accounting standards and internal control have a positive effect on the quality of local government financial reports, while human resource competencies have no effect on the quality of local government financial reports.

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