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Proceedings Law, Accounting, Business, Economics and Language (LABEL)
Published by Universitas Duta Bangsa Surakarta
ISSN : -     EISSN : 31240682     DOI : 10.47701
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Proceeding Law, Accounting, Business, and Language (LABEL) adalah prosiding ilmiah resmi yang memuat kumpulan artikel hasil penelitian dan pemikiran kritis yang dipresentasikan dalam seminar nasional tahunan. Prosiding ini dirancang sebagai wadah akademis bagi para dosen, peneliti, praktisi, serta mahasiswa dari berbagai institusi di Indonesia untuk mendiseminasikan hasil kajian terbaru mereka. Dengan fokus pada pendekatan interdisipliner, prosiding ini berkomitmen untuk mendorong hilirisasi riset yang adaptif terhadap perkembangan zaman, teknologi, dan dinamika sosial masyarakat. Ruang lingkup (scope) dari prosiding ini mencakup lima pilar keilmuan utama yang saling berintegrasi. Pada bidang Hukum, fokus diarahkan pada pembaruan hukum, hukum bisnis, dan keadilan sosial. Di sektor bisnis, bidang Manajemen dan Akuntansi menyoroti inovasi tata kelola, strategi keberlanjutan bisnis, keuangan digital, serta audit kontemporer. Sementara itu, bidang Bahasa Inggris (linguistik, terjemahan, dan pengajaran) serta Ilmu Komunikasi (media digital, komunikasi korporat, dan dinamika sosial media) hadir untuk memperkuat aspek literasi, budaya, dan penyampaian pesan di era informasi global. Semua artikel yang diterbitkan dalam prosiding ini telah melalui proses peninjauan sejawat (peer-review) yang ketat untuk menjamin kualitas, orisinalitas, dan validitas metodologi ilmiah yang digunakan. Prosiding ini diterbitkan secara berkala dalam bentuk digital (elektronik) dengan akses terbuka (Open Access), sehingga seluruh artikel dapat diunduh dan disitasi secara bebas oleh masyarakat luas guna mendukung perkembangan ilmu pengetahuan. Melalui publikasi ini, kami berharap dapat memberikan kontribusi nyata berupa rekomendasi solutif bagi akademisi, pelaku industri, hingga pengambil kebijakan dalam menghadapi tantangan nasional maupun global.
Arjuna Subject : -
Articles 115 Documents
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Inovasi Teknologi Blockchain dalam Proses Penyusunan Anggaran Perspektif Peluang dan Tantangan Alin Wahyuningtyas; Disyana Aulia Raisya Putri; Rista Ayu Solekhah; Erna Chotidjah Suhatmi
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5245

Abstract

Transformasi digital mendorong lahirnya teknologi baru dalam sistem pengelolaan keuangan, salah satunya adalah blockchain. Artikel ini bertujuan untuk membahas peluang dan tantangan penerapan teknologi blockchain, khususnya dalam proses penyusunan anggaran publik. Dengan menggunakan pendekatan kajian pustaka sistematis, penulis menelusuri literatur nasional terkini untuk mengidentifikasi sejauh mana blockchain dapat memberikan dampak positif pada transparansi, efisiensi, dan akuntabilitas anggaran. Hasil pembahasan menunjukkan bahwa blockchain berpotensi mempercepat proses penganggaran, meningkatkan pelacakan dana secara real-time, serta mengurangi manipulasi data melalui penggunaan smart contract. Namun, penerapannya tidak lepas dari berbagai kendala, seperti rendahnya literasi digital di lingkungan pemerintah, keterbatasan infrastruktur teknologi, serta belum adanya regulasi khusus yang mendukung implementasi blockchain dalam sistem anggaran. Selain itu, biaya penerapan dan keamanan data menjadi perhatian tersendiri, terutama bagi lembaga publik di tingkat daerah. Berdasarkan hasil analisis, diperlukan strategi yang komprehensif untuk mengoptimalkan potensi blockchain, antara lain melalui pelatihan sumber daya manusia, perumusan regulasi, dan penyediaan infrastruktur digital yang memadai. Temuan ini diharapkan dapat menjadi landasan awal dalam mendorong inovasi keuangan publik berbasis teknologi.
SISTEM INFORMASI AKUNTANSI DAN OPTIMALISASI SIKLUS PEMBELIAN: KAJIAN LITERATUR TENTANG PENGENDALIAN INTERNAL Aditya Putra Pamungkas; Felix Surya Rasendria; Adit Afrizal Fauzan; Umi Hanifah
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5247

Abstract

This study aims to analyze how Accounting Information Systems (AIS) play a role in optimizing the purchasing cycle through the implementation of effective internal control. Using a systematic literature review method based on various relevant studies, the results indicate that the integration of internal control within AIS has a significant impact on three main aspects: preventing procurement fraud, improving the effectiveness of the procurement process, and enhancing managerial performance. Features such as tiered authorization, audit trails, and access restrictions serve as key tools in promoting system transparency and accountability. Furthermore, consistently implemented internal control enables companies to quickly identify suspicious transactions and maintain data integrity. Therefore, AIS is not merely a financial reporting tool, but also serves as a fundamental pillar for operational control and strategic decision-making. These findings provide an important foundation for the future development of purchasing management systems and risk control strategies.
ANALISIS KINERJA ANGGARAN BERBASIS KINERJA PADA INSTANSI PEMERINTAH friska ainul Fadilah; Arum Ambar Sari
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5248

Abstract

Anggaran berbasis kinerja (Performance-Based Budgeting/PBB) merupakan  pendekatan penganggaran yang mencakup alokasi dana dengan hasil yang ingin  dicapai. Penelitian ini bertujuan untuk menganalisis penerapan PBB pada stansi  pemerintah dan dampaknya terhadap kinerja akuntabilitas. Dengan menggunakan  pendekatan deskriptif kualitatif, penelitian ini mengkaji penerapan PBB di berbagai  instansi pemerintah daerah. Hasil penelitian umum menunjukkan bahwa penerapan PBB  secara meningkatkan efisiensi dan efektivitas penggunaan anggaran serta  memperkuat akuntabilitas kinerja. Namun tantangan seperti keterbatasan sumber  daya manusia dan sistem informasi masih menjadi kendala dalam penerapan  PBB secara optimal.
English as Lingua Franca in Starbucks Workspace: A Systematic Literature Review Rama Sultan Akbar; Sandrella Salsabila; Raditya Septian Fajar Nugroho
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5249

Abstract

This study explores the role of English as a Lingua Franca (ELF) within the Starbucks workspace, emphasizing its function in facilitating global communication across the company's diverse international branches. By employing a Systematic Literature Review (SLR) method, this research synthesizes findings from various scholarly articles, case studies, and organizational reports to examine how ELF shapes communication practices, team dynamics, and corporate culture in a transnational corporate setting. The review identifies key themes such as language policy, intercultural competence, power dynamics, and communication efficiency in multinational workspaces. Results indicate that ELF serves not only as a practical communication tool but also as a strategic asset that enables Starbucks to maintain consistency in brand identity, training, and operational coordination worldwide. The study contributes to the understanding of ELF in globalized corporate environments and offers insights for language policy planning in other multinational corporations seeking to enhance communication across linguistic and cultural boundaries.  
Impact Of English Proficiency On Employee Performance: A Systematic Review Of Workplace Studies Umul Khoiriyah; Rizky Islamiyati Wilujeng; Fatimah Iefa Rusydiana Nursetyo
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5257

Abstract

This study presents a Systematic Literature Review (SLR) that investigates the impact of English Language Proficiency (ELP) on employee performance across various workplace contexts. Contained on ten peer-reviewed articles published between 2010 and 2025, this review identifies patterns, contradictions, and research gaps in how English proficiency shapes job performance, communication, promotion, and organizational inclusion. Findings indicate that ELP significantly enhances productivity, team collaboration, and access to career opportunities, particularly in multinational or cross-cultural environments. However, many organizations still fail to provide sufficient training support, creating barriers for non-native speakers who experience psychological challenges such as communication anxiety and lack of confidence. Thematic analysis reveals that ELP is not only a tool for effective communication but also a symbol of global competence and professional credibility. Contradictions in the literature emerge regarding reliance on standardized English tests versus practical workplace fluency. Moreover, the review highlights a lack of longitudinal studies tracking ELP’s long-term effects on career progression and leadership. This study concludes that ELP should be treated as both a strategic asset and a developmental priority within organizational policies and employee training programs. The insights provided aim to guide HR professionals, educators, and policymakers in designing more inclusive, context-specific English training that aligns with global workforce demands. The review contributes to a deeper understanding of how language proficiency can influence economic and career outcomes in an increasingly English-dominated professional landscape.
Transportasi Sistem Informasi Akuntansi Berbasis Cloud Serta Dampaknya Terhadap Efisiensi Operasional dan Keberlanjutan Bisnis Dewi Zulvani; Jessica Dara Novita; Lusi Nur'Aini; Novemy Triyandari Nugroho
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5259

Abstract

The transformation of Accounting Information Systems (AIS) based on cloud technology is increasingly relevant in supporting operational efficiency and business sustainability in the digital era. This article aims to review the literature related to the implementation of cloud-based AIS, its challenges, and its impact on efficiency and sustainable business practices. Through a descriptive literature study approach, it is found that the adoption of cloud-based AIS can reduce operational costs, enhance the accuracy of financial reporting, and facilitate realtime data access. Digital business entities still face several critical challenges, such as cybersecurity issues, inadequate digital infrastructure, and limited digital literacy and capabilities of human resources in managing technology-based systems. The transformation toward cloud-based AIS also supports sustainability practices by reducing the need for physical infrastructure and increasing transparency in reporting. The findings of this review are expected to serve as a strategic foundation for companies planning to optimize cloud technology to enhance operational efficiency and ensure business sustainability
Pengaruh Transparansi Anggaran, Partisipasi Masyarakat, dan Kompetensi Aparatur terhadap Akuntabilitas Keuangan Daerah meinaya shafa maura; Erlita Annastasya Sherly; Erna Chotidjah Suhatmi
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5263

Abstract

  Penelitian ini bertujuan untuk mengeksplorasi bagaimana transparansi anggaran, partisipasi masyarakat, dan kompetensi aparatur mempengaruhi akuntabilitas keuangan daerah. Dalam menilai kinerja pemerintah daerah dalam mengelola dana publik secara efisien, transparan, dan bertanggung jawab, akuntabilitas keuangan daerah menjadi indikator yang sangat penting. Metodologi yang digunakan adalah Systematic Literature Review (SLR), yang melibatkan kajian berbagai artikel ilmiah untuk mengidentifikasi hubungan antara ketiga variabel ini dengan akuntabilitas. Hasil kajian mengindikasikan bahwa baik secara parsial maupun bersamaan, transparansi anggaran, partisipasi masyarakat, dan kompetensi aparatur memiliki pengaruh positif dan signifikan terhadap akuntabilitas keuangan daerah. Transparansi anggaran mendorong keterbukaan dalam penyampaian informasi publik dan pengawasan, partisipasi masyarakat menguatkan kontrol sosial terhadap penggunaan dana publik, sedangkan kompetensi aparatur meningkatkan kualitas pengelolaan keuangan daerah secara profesional dan sesuai aturan. Temuan ini diharapkan dapat menjadi landasan dalam merumuskan kebijakan pengelolaan keuangan daerah yang lebih akuntabel, partisipatif, dan transparan.
PERAN ZERO-BASED BUDGETING DALAM MENJAWAB TANTANGAN EKONOMI GLOBAL PADA PERUSAHAAN PUBLIK nindi dian praweswari; Khaifa Khusnul Qotimah; Ayukx Rahmawati; Ety Meikhati
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5264

Abstract

Perubahan dinamika bisnis global menuntut perusahaan untuk meninjau ulang efektivitas sistem penganggaran yang digunakan. Zero-Based Budgeting (ZBB) muncul sebagai pendekatan alternatif yang menekankan justifikasi anggaran dari nol pada setiap periode. Pendekatan ini dinilai mampu meningkatkan efisiensi operasional, transparansi keuangan, dan keterlibatan aktif manajemen dalam proses pengambilan keputusan. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan ZBB dalam konteks perusahaan di Indonesia, dengan fokus pada manfaat, tantangan implementasi, dan kesiapan organisasi. Penelitian ini menggunakan pendekatan kualitatif berbasis studi literatur yang menelaah berbagai sumber ilmiah terkini dan praktik korporasi yang relevan. Hasil menunjukkan bahwa ZBB memiliki potensi besar dalam menekan biaya, memperkuat akuntabilitas, serta meningkatkan disiplin anggaran. Namun, efektivitas penerapannya sangat bergantung pada kesiapan teknologi informasi, kompetensi sumber daya manusia, dan dukungan budaya organisasi. Kendala utama yang teridentifikasi meliputi beban administratif tinggi, keterbatasan sistem TI, serta resistensi terhadap perubahan. Penerapan ZBB di Indonesia memerlukan pendekatan yang komprehensif dan disesuaikan dengan konteks lokal. Pengembangan sistem pendukung, pelatihan SDM, serta komitmen manajerial yang kuat menjadi faktor kunci untuk memastikan implementasi ZBB yang berkelanjutan, terutama di perusahaan publik seperti yang terdaftar di Bursa Efek Indonesia.
The Economics of English Proficiency in Global Labor Markets: A Systematics Review Alia Rahmi Laila Safitri; Annisa Mutiara Fahmadira; Feby Puspitasari
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5265

Abstract

This study examines the economic value of English proficiency in global labor markets and its role as human capital for career advancement. English has become essential for accessing international job opportunities, higher wages, and digital workplace participation in today's interconnected economy. The research analyzes workers across different countries, focusing on immigrants, graduates, and professionals in various sectors, building on theoretical work by Chiswick and Miller (1995) and recent digital economy scholars. The study covers diverse geographical contexts including developed economies (UK, US) and developing countries (China, India, South Africa), showing consistent patterns globally. The research spans from foundational studies in the 1990s to recent digital transformation research, addressing current remote work trends and technological changes. Using systematic literature review methodology with Miles and Huberman's (2014) qualitative data analysis approach, researchers collected information from international academic databases including Scopus, Web of Science, and others. Results show English proficiency provides significant wage advantages, ranging from modest gains in developed countries to over 50% increases in developing economies. Benefits are highest in international business, technology, and knowledge-based sectors. The digital economy amplifies these advantages, making English increasingly crucial for remote work and global economic participation.
THE ECONOMICS OF ENGLISH PROFICIENCY IN GLOBAL LABOR MARKETS: A SYSTEMATICS REVIEW  Alia Rahmi Laila Safitri; Annisa Mutiara Fahmadira; Feby Puspitasari
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5266

Abstract

This study examines the economic value of English proficiency in global labor markets and its role as human capital for career advancement. English has become essential for accessing international job opportunities, higher wages, and digital workplace participation in today's interconnected economy. The research analyzes workers across different countries, focusing on immigrants, graduates, and professionals in various sectors, building on theoretical work by Chiswick and Miller (1995) and recent digital economy scholars. The study covers diverse geographical contexts including developed economies (UK, US) and developing countries (China, India, South Africa), showing consistent patterns globally. The research spans from foundational studies in the 1990s to recent digital transformation research, addressing current remote work trends and technological changes. Using systematic literature review methodology with Miles and Huberman's (2014) qualitative data analysis approach, researchers collected information from international academic databases including Scopus, Web of Science, and others. Results show English proficiency provides significant wage advantages, ranging from modest gains in developed countries to over 50% increases in developing economies. Benefits are highest in international business, technology, and knowledge-based sectors. The digital economy amplifies these advantages, making English increasingly crucial for remote work and global economic participation.

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