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INDONESIA
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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The Effect Of Taxpayer Awareness And Tax Sanctions On Individual Taxpayer Compliance With Risk Preference As A Moderating Variable (Case Study of Employee Class Students majoring in Accounting at Universitas Mercu Buana Meruya Campus class of 2018) Alytha Pratiwi; Garin Pratiwi Solihati
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 purpose of this study was to determine the effect of taxpayer awareness and tax sanctions on individual taxpayer compliance with risk preference as a moderating variable (case study of Employee Class Students, Department of Accounting, Mercu Buana University class 2018). The population in this study were 199 students in the class of employees majoring in accounting at Mercu Buana University, Meruya Campus in the class of 2018. The sampling technique used non-probability methods with the slovin formula, a sample of 100 respondents. This study uses primary data, namely questionnaires. This study uses a quantitative method with multiple regression analysis model with smartPLS application. The results will show a positive or negative effect on taxpayer awareness and tax sanctions on individual taxpayer compliance with risk preference as a moderating variable.
The Influence of Intellectual Capital and Sustainability Reports on Company Value with Profitability as an Intervening Variable (Empirical Study of Manufacturing Sector Companies Listed on the Indonesian Stock) Siti Aisyah; Wiwik Utami
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 examine the Influence of Intellectual Capital and Sustainability Report Disclosure on Company Value with Profitability as an Intervening Variable (Empirical Study of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021)”. Sampling was carried out using the random sampling method. The number of samples used in this research was 198 samples from 66 companies. The data analysis technique was carried out using path analysis. Research results show that Intellectual Capital has a significant effect on Profitability, the Sustainability Report has no significant effect on Profitability, Intellectual Capital has a significant effect on Firm Value, the Sustainability Report has a significant effect on Company Value, Profitability has a significant effect on Firm Value, Profitability as an intervening variable can’t mediate the influence of Intellectual Capital on Company Value, and Profitability as an intervening variable can’t mediate the influence of Sustainability Reports on Company Value.
Managerial Ownership as a Governance Signal: Moderating the Effects of CSR, Tax Planning, and Intellectual Capital on Earnings Management Petty Aprilia Sari; Petty Aprilia Sari; Tubagus Ismail; Munawar Muchlish; Agus Sholikhan Yulianto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

This study aims to examine the impact of tax planning, intellectual capital and CSR on earnings management. As a research sample, 20 companies from 125 companies in the consumer goods industry sector listed on the Indonesian Stock Exchange were used. Data comes from annual reports released between 2021 and 2023. Multiple regression analysis was used to create a regression model for this study. The results of the study indicate that CSR affects earnings management, while Tax Planning and Intellectual Capital do not affect earnings management. Managerial Ownership can moderate the effect of CSR on earnings management, where Managerial Ownership cannot moderate effect of Tax Planning and Intellectual Capital earnings management. Re-research on earnings management is important as the practice can affect corporate transparency and accountability and impact investment and financial decisions. Research is needed to understand factors that influence earnings management and devise strategies that can prevent the harmful practice.
Implementation of Sharia Accounting in Fintech: A Review of Sharia Compliance and Regulatory Framework Nani Wahyuni; Taufik Akbar
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study explores the integration of Islamic accounting in fintech and its impact on Sharia compliance within Islamic financial institutions. As fintech rapidly evolves, a significant gap has emerged between innovation and existing regulatory frameworks, posing a major challenge in ensuring full adherence to Sharia principles. The research applies the Tawḥīd String Relationship (TSR) theory, which links economic activities to the Islamic concept of monotheism (tawḥīd), along with maqāṣid al-sharīʿah to gain a broader understanding of the objectives of Islamic law. The findings reveal that while fintech brings notable advancements—such as digital payments, peer-to-peer (P2P) lending, and Sharia-compliant investment platforms—these innovations must be carefully aligned with Islamic principles to avoid elements such as ribā (usury), gharar (uncertainty), and maysir (gambling). The study also highlights the urgent need for a comprehensive regulatory framework, supported by active oversight from authorities like Indonesia’s Financial Services Authority (OJK) and Sharia Supervisory Boards (DPS). Overall, this research offers insights into how Sharia-compliant fintech can enhance financial inclusion, consumer protection, and economic justice, while also identifying the risks that may arise from unregulated innovation. The novelty of this study lies in its integration of TSR and maqāṣid al-sharīʿah, proposing a holistic approach to fintech regulation.
The Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Firm Age on Debt Policy Afiah Septia Rahmah; Angela Dirman
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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The purpose of this study is to examine The Effect Of Managerial Ownership, Institutional Ownership, Independent Commissioners, And Firm Age on Debt Policy, both simultaneously and partially. This quantitative research with causal method takes the object of Retail Trade Subsector Companies on the Indonesia Stock Exchange for five years (2019-2023). The population amounted to 40 companies, and through purposive sampling technique, 15 companies is selected that met the criteria. The total sample analyzed is 75 data (15 companies multiplied by 5 years of observation). Secondary data from the company's financial or annual reports are processed using descriptive statistical analysis, classical assumption testing, hypothesis testing, and multiple linear regression analysis with the help of SPSS software version 25. The research findings reveal that Managerial Ownership and Institutional Ownership have a positive effect on Debt Policy. Meanwhile, Independent Commissioners and Firm Age have no effect on Debt Policy.
Company Resilience and Competitiveness Sourced from Dynamic Managerial Capability with Transformation Digital Moderation Eduard Alfian Syamsya Sijabat
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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The competitiveness and resilience of service companies are related to dynamic managerial capabilities. Dynamic managerial capabilities that are well managed by the company will produce competitiveness and resilience. This study aims to examine the competitiveness and resilience of companies that rely on the management of dynamic managerial capabilities with the moderation of digital transformation. The object of the research is shipping agency companies in Indonesia that operate in the 5 main ports in Indonesia. Data collection was carried out online by distributing questionnaires and analysed statistically using WARPls. The results showed that dynamic managerial capabilities had a significant effect on resilience and competitiveness. The digital transformation adopted by the company shows the strengthening of dynamic managerial capabilities in influencing the company's competitiveness. Different results showed that digital transformation weakens the dynamic managerial capabilities in influencing the company's resilience. The results of this study contribute implications in enriching the empirical testing of the theory of competitive advantage based on the resource-based view (RBV). The results of this study contribute practically to the shipping agency service industry in Indonesia, which shows that the digital transformation adopted by the company will strengthen the dynamic managerial capabilities towards competitiveness while its weaken the company resilience.
The Influence of Religiosity, Social Influence on Purchase Interest at Fashion Ethica Ponorogo with Attitude as a Mediating Variable Nurrika Tiara Safitri; Fery Setiawan; Setyo Adjie
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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The growth of the Muslim fashion industry in Indonesia has increased in line with public awareness of religious values ​​in clothing. This study aims to analyze the influence of religiosity and social influence on consumer purchasing interest in Ethica fashion goods in Ponorogo, with consumer attitudes as a mediating variable. Using a quantitative approach and survey method, data was collected from 140 respondents who are active consumers of Ethica goods. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results indicate that religiosity and social influence significantly affect consumer attitudes and purchasing interest. Additionally, consumer attitudes were found to play a significant mediating role in strengthening the relationship between independent variables and purchasing interest. The R-square values ​​of 67.2% for purchase intention and 59.3% for attitude indicate the model's high predictive power. These findings provide practical contributions for Muslim fashion industry practices to integrate religious values ​​and social approaches into marketing strategies, as well as enriching theoretical studies on Muslim consumer behavior through social and religious psychological approaches.
The Influence of Social Media Marketing Instagram on Purchase Intention in Batik Lanang Wadon Ponorogo Ririn Dwi Puspitasari; Fery Setiawan; Eka Destriyanto Pristi Ayuningtyas
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study aims to determine the effect of e-WOM, Responsiveness, and Trendiness on Purchase Intention in Batik Lanang Wadon Ponorogo. The population in this study were all Instagram users who followed the Batik Lanang Wadon Instagram account. Sampling technique with accidental sampling technique. Determination of sample size using Hair's formula and obtained as many as 150 samples on consumers or potential consumers who are followers of Instagram social media Batik Lanang Wadon Ponorogo. The results showed that the e-WOM variable had a positive and significant effect on the Purchase Intention of Batik Lanang Wadon Ponorogo, Responsiveness had a positive and significant effect on the Purchase Intention of Batik Lanang Wadon Ponorogo, and Trendiness had a positive and significant effect on the Purchase Intention of Batik Lanang Wadon Ponorogo.
The Effect of Independent Commissioners, Company Size, Audit Committee on Tax Avoidance (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2019 - 2023) Desmalia Putri; Safira Safira
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study aims to examine the influence of Independent Commissioners, Company Size, and Audit Committee on tax avoidance. The presentation of this research is carried out by analyzing data from the annual financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The sample in this study consists of 24 companies with complete data available for five periods, resulting in 120 data points using the purposive sampling method. The tests used include descriptive statistical analysis, classical assumption tests, model suitability tests, and hypothesis testing. Data processing was conducted using the Statistical Product and Service Solutions (SPSS) version 25 application. The dependent variable in this study is Tax Avoidance, while the independent variables are the influence of Independent Commissioners, Company Size, and Audit Committee. The results of the study indicate that Independent Commissioners and Audit Committee have no significant effect on tax avoidance, whereas Company Size has a significant effect on tax avoidance.

Page 4 of 4 | Total Record : 39

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