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Proceeding of The International Conference on Economics, Accounting, and Taxation
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : -     EISSN : 30908612     DOI : 10.61132
Core Subject :
Proceeding of the International Conference on Economics, Accounting, and Taxation, Its a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association.The topic of the paper published in the Proceeding of the International Conference on Economics, Accounting, and Taxation, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields and published twice a year (June and December).
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Articles 109 Documents
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Does Neuromarketing Matter to Purchase Intention on Coffeeshop Industry?
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i2.34

Abstract

This study aims to explore the impact of neuromarketing elements such as ambience and sensory marketing, and brand perception on consumer purchase intentions within the Indonesian coffee shop industry. By examining these factors, the research seeks to uncover subconscious drivers that shape consumer behavior and provide actionable insights for coffee shop owners. Utilizing a quantitative approach, data were collected from 194 respondents via purposive sampling, analyzed using regression techniques. Results indicate that ambience, sensory marketing, and brand perception significantly influence purchase intentions, explaining 48% of the variance (R² = 0.480), with brand perception being the most dominant factor (β = 0.525). The findings underscore the importance of creating a positive consumer experience through optimized sensory engagement, inviting atmospheres, and strong brand identity. Managerial implications suggest coffee shop owners should invest in sensory marketing strategies and branding efforts to enhance customer satisfaction, loyalty, and long-term competitiveness in an increasingly saturated market.
Local Wisdom and Islamic Economics: Warung Madura MSME Success Strategy
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i2.35

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, including Warung Madura MSMEs. This research aims to analyze the development strategy of Warung Madura MSMEs from an Islamic economic perspective. This research uses a qualitative approach. Data collection techniques through in-depth interviews with Warung Madura owners and economic observers. A literature study was also carried out to explore the concept of Islamic economics and its application in developing MSMEs. The results of the research show that Warung Madura's MSME development strategy from an Islamic economic perspective offers a holistic and sustainable approach. By applying the principles of justice, sustainability, business ethics, human resource development and access to appropriate financing, Warung Madura can increase its competitiveness and contribute more to the local economy. It is hoped that this research can provide insight for stakeholders in formulating more effective MSME development policies and programs.
AI in Finance: A Systematic Literature Review
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i2.36

Abstract

Research on Artificial Intelligence (AI) in finance has been growing significantly alongside its increasing implementation in the financial sector. This development raises questions about the specific financial areas and AI technology applications that are most frequently explored as research topics within AI in finance. This study aims to address these questions by employing a systematic literature review (SLR) method, analyzing journal articles indexed in Scopus (Q1–Q4) and published between 2020 and 2024. A search conducted using Publish or Perish on the Scopus database identified 496 records, which were subsequently filtered to 94 articles using the PRISMA protocol. The selected articles were examined through bibliometric analysis using VOSviewer, followed by content analysis. The findings reveal that fintech and risk management are the most frequently discussed financial areas in AI in finance research. Moreover, machine learning emerges as the most commonly addressed AI technology application in this domain. Notably, the combination of machine learning and risk management stands out as the most prominent research topic.
Optimizing Capital Structure in Southeast Asian Real Estate: The Role Of Tangible Assets and Sales Growth
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i2.37

Abstract

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.
Factors Affecting Stock Prices: An Extensive Analysis of Companies Appraisal Approaches
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i2.38

Abstract

Examining how tax avoidance, company size, and financial performance affect stock values is the aim of this study. A thorough analysis of the 2021-2023 financial statements of infrastructure companies listed on Indonesia Stock Exchange (IDX) was conducted in order to support this study. Employing a purposive sampling methodology, the sample for this research comprised 22 infrastructure firms.Every selected entity that serves as a research sample provides the secondary data used in this study through its financial statement. To elucidate financial performance, this research utilized the following variables: Current Ratio (X1a), Debt-to-equity Ratio (X1b), Total Asset Turnover (X1c), Return on Equity (X1d), Price-earnings Ratio (X1e), and Company Size (X2) as the second independent variable, alongside Tax Avoidance (X3) as the third independent variable. The research methodology employed in this study was the panel data regression approach, utilizing the E-views 12 software to facilitate the analysis of the research outcomes. The result of the research suggest that the Random Effect Model (REM) constitutes the most efficacious analytical framework. Furthermore, the findings of the study reveal that, while the other variables did not exert an influence on stock price, both the Return-on-equity Ratio (X1d) and Company Size (X2) significantly impacted stock price.
Revitalization Of Developing Countries' Economy Through Islamic Finance
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i2.45

Abstract

Islamic finance is a financial system based on sharia principles, such as the prohibition of usury, gharar, and maysir, which emphasizes justice, financial inclusion, and sustainability. This study aims to analyze the role of Islamic finance in the revitalization of developing countries' economies, focusing on instruments such as sukuk, zakat, waqf, and microfinance. Through the literature study method, this study shows that Islamic finance is able to support infrastructure development, community empowerment, and reduction of social inequality. This study analyzes the role of Islamic finance in the revitalization of developing countries' economies through instruments such as sukuk, zakat, waqf, and microfinance. The results of the study show that Islamic finance is effective in supporting infrastructure development, community empowerment, and reduction of social inequality in countries such as Indonesia, Malaysia, and Pakistan. However, its implementation still faces challenges, such as low Islamic financial literacy and limited regulations. The conclusion of the study confirms that Islamic finance has the potential to drive inclusive and sustainable economic growth if supported by increased literacy, regulatory harmonization, and expanded access to Islamic financial products.
Macroeconomic Analysis: Digitalization on the Labor Market in Islam
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i1.47

Abstract

This scientific paper aims to analyze Macroeconomics: The impact of digitalization of the labor market in Islam. The method used in this study is qualitative with in-depth literature analysis. The findings of this study provide an in-depth understanding by analyzing macroeconomics and government efforts to protect workers from the impact of digitalization are contained in the Employment Law Article 164 Paragraph (3). Islam in viewing digitalization today is accepting this development because it is considered a development of science and technology, as contained in Qs. Al-Anbiyat verse 80.
Government Bonds Yield In Indonesia: Econometric Analysis of Error Correction Model (ECM) Period 2010–2023
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i1.48

Abstract

This study aims to determine the effect of Economic Growth Rate, BI Rate , Inflation, Exchange Rate and Oil Price on Bond Yields, especially Government Bonds of the Republic of Indonesia for the period 2010-2023. The method used is a quantitative method with econometric analysis of Error Correction Model (ECM) regression. The data used in this study were obtained from statistical reports on the website of the Financial Services Authority of the Republic of Indonesia (OJK-RI), Bank Indonesia, the Central Statistics Agency and several related agencies. The results of the study indicate that economic growth and oil prices are negatively correlated but do not significantly affect bond yields in the long run. The variables of BI Rate and Exchange Rate are positively correlated and significantly affect bond yields. The variable of Inflation is positively correlated but does not significantly affect Bond Yields. While for the short term, partially the variables of BI Rate and Exchange Rate are positively correlated and significantly affect Bond Yields. The variables of inflation and oil price are positively correlated but do not significantly affect bond yields. The Economic Growth Rate variable is negatively correlated but does not have a significant effect on bond yields. Together, the independent variables consisting of Economic Growth Rate, BI Rate, Inflation, Exchange Rate, and Oil Prices have an effect on bond yields, both in the long term and the short term.
Local Wisdom and Islamic Economics: Warung Madura MSME Success Strategy
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Economics, Accounting, and
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i1.49

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, including Warung Madura MSMEs. This research aims to analyze the development strategy of Warung Madura MSMEs from an Islamic economic perspective. This research uses a qualitative approach. Data collection techniques through in-depth interviews with Warung Madura owners and economic observers. A literature study was also carried out to explore the concept of Islamic economics and its application in developing MSMEs. The results of the research show that Warung Madura's MSME development strategy from an Islamic economic perspective offers a holistic and sustainable approach. By applying the principles of justice, sustainability, business ethics, human resource development and access to appropriate financing, Warung Madura can increase its competitiveness and contribute more to the local economy. It is hoped that this research can provide insight for stakeholders in formulating more effective MSME development policies and programs
Does Sharia Supervisory Board Size and Rotation Affect Islamic Banking in Asia Oic Countries Compliance? Measured By The Maqashid Sharia
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting,
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v1i2.50

Abstract

This study evaluates the influence of the size and rotation of the Sharia Supervisory Board (SSB) on the Maqashid Sharia Performance (MSP) in Islamic banks in 12 member countries of the Organization of Islamic Cooperation (OIC) in Asia. Using data from 49 Islamic banks during the 2021-2023 period accessed through annual reports, the analysis was carried out using a Random Effect Model (REM). Independent variables include SSB size, which is measured by the number of members, and SSB rotation, which is assessed based on member turnover in a year. MSP is measured using the Maqashid Sharia Index with the Abu Zahrah approach involving the dimensions of education, community welfare, and public interest. The results showed that the size and rotation of SSB did not have a significant influence on MSP. These findings indicate weaknesses in Islamic banking governance in OIC member countries, including a suboptimal SSB recruitment system and a lack of effective supervision from high-level Islamic authorities. In addition, the contribution of independent variables to MSP performance is considered low, so it is concluded that other factors, such as SSB experience, sharia internal control system, and regulatory policies, can have a more significant influence.

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