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Proceeding of The International Conference on Economics, Accounting, and Taxation
ISSN : -     EISSN : 30908612     DOI : 10.61132
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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
The Use of Blockchain Technology to Promote Energy Sustainability in Cities
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 1 (2025): 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.v2i1.168

Abstract

Inclusive and sustainable economic growth is a major challenge in today's digital age. Financial technology (FinTech) plays an important role in bridging the financial access gap while supporting environmental responsibility through the application of green finance. This study aims to analyse the role of FinTech in promoting inclusive economic growth and environmental sustainability, particularly through the application of blockchain technology in urban renewable energy systems. The research method uses a qualitative approach with secondary data analysis, supported by mathematical models to measure green financial inclusion and FinTech investment efficiency. The results show that the implementation of green FinTech significantly increases financial inclusion, expands economic access for the MSME sector, and reduces carbon emissions through investments in environmentally friendly energy projects. Global case studies in India and Sweden show that multisectoral collaboration and adaptive regulatory policies are key to creating a sustainable FinTech ecosystem. Therefore, the integration of technology, policy, and digital literacy among the public is necessary to realise digital finance that is fair, efficient, and oriented towards a green future
Energy Efficiency and Emission Reduction through Cloud Technology: A Green Economy Perspective
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.169

Abstract

Digital transformation through adoption cloud technology has become catalyst in effort efficiency energy and reduction greenhouse gas emissions glass (GHG). Research This aim for analyze contribution cloud technology against efficiency operational and impact the environment in framework economy green. With use approach studies literature and secondary data analysis from report institution international and journals scientific, research This find that migration to cloud computing can reduce consumption energy up to 84% and emissions carbon up to 88% compared to with traditional IT infrastructure. These results show that cloud computing is not only solution technology, but also important strategy in support development sustainable.
Resahaping Global Trade throudh Sustainable E-commerce Ecosystems
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.170

Abstract

This paper analyzing how reshaping the future of global trade, explore the transition from traditional online retail models toward sustainable e-commerce ecosystems. By examining the integration of circular economy principles, green logistics, and ethical supply chain manajement, the study identifies the core drivers behind this transformation
Digital Inclusion for Sustainable Prosperity: Bridging the Global North–South Divide
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.171

Abstract

Digital transformation has become a major driver of global economic growth while creating new challenges in the form of disparities between developed countries (Global North) and developing countries (Global South). This study aims to analyze the role of digital inclusion in bridging these disparities to achieve sustainable prosperity. The research method used is descriptive qualitative with a literature review approach to various international reports and publications from ITU, World Bank, UNDP, and OECD. The results of the analysis show that effective digital inclusion is not only determined by infrastructure development, but also by increased digital literacy, equitable access, and adaptive public policies. Countries that implement comprehensive digital inclusion strategies show significant improvements in economic productivity, access to education, and equitable social welfare. The conclusion of this study confirms that digital inclusion is a strategic instrument in realizing fair, inclusive, and sustainable global development.
Digital Entrepreneurship in the Age of Climate Consciousness: Opportunities and Ethical Dilemmas
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.172

Abstract

This study discusses the phenomenon of digital entrepreneurship in the era of global climate awareness, focusing on the integration of artificial intelligence (AI) ethics, sustainable technology, and green innovation. The main issues raised are the fragmentation of analysis between digital business ethics, green economic opportunities, and technological challenges such as greenwashing, high AI energy consumption, and the digital divide. The purpose of this study is to formulate an interdisciplinary framework that combines ethical, technological, and sustainability dimensions to strengthen the role of digital entrepreneurs in achieving low-carbon development. The methods used include critical literature analysis, bibliometrics of 200 publications (2018-2025) using VOSviewer, and fuzzy logic-based simulations using the UNESCO AI ethics framework (2021) and the sustainable business model of Bocken et al. (2014). The results show four main research clusters: AI for Sustainable Innovation, Ethical Digital Business, Blockchain for Green Supply Chain, and Circular Digital Economy. The application of AI ethics increases the efficiency of green business decisions by up to 20%, consumer trust by 17%, and MSME participation by 14%. The synthesis of findings confirms that AI ethics acts as a conceptual mediator that strengthens the link between technological innovation and sustainability. In conclusion, ethical digital entrepreneurship has great potential as a driving force for Indonesia's green economy, but it requires digital ethics audit policies and the adoption of low-carbon technologies to address ethical and environmental risks in the AI era.
Using Blockchain Technology to Promote Energy Sustainability in Cities
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.173

Abstract

This research examines the use of blockchain technology to support energy sustainability in urban areas. Blockchain offers transparency, security, and efficiency in recording and distributing energy data, potentially optimizing renewable energy use and reducing carbon emissions. The research method involves literature analysis and simulations of blockchain applications in urban energy systems. The results show that blockchain implementation can increase energy distribution efficiency by up to 20%, reduce data reporting time by up to 99%, and reduce carbon emissions by 50%. In conclusion, blockchain technology can be a strategic innovation in supporting the transition to a sustainable and environmentally friendly energy system.
Halal Digital Ecosystem and Sustainable Growth: Challenges in the Global Market
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.174

Abstract

The intersection between digital transformation and the halal economy has created new pathways for sustainable global development. This study explores how the Halal Digital Ecosystem (HDE)—an integrated network of producers, certifiers, regulators, and consumers—contributes to sustainable growth by aligning digital innovation with Islamic ethical principles. Employing a mixed-method explanatory sequential design, the research combines quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with qualitative interviews involving policymakers, halal entrepreneurs, and certification authorities from Indonesia, Malaysia, and GCC countries. The findings reveal that digital infrastructure readiness and certification transparency significantly influence sustainable growth, while innovation capability acts as a mediating factor that strengthens the relationship between digitalization and sustainability outcomes. Qualitative insights highlight persistent challenges, including fragmented cross-border governance, limited digital literacy among halal SMEs, and the absence of harmonized certification standards. These barriers indicate that achieving sustainability requires not only technological advancement but also ethical and institutional alignment based on maqāṣid al-sharī‘ah. The study introduces the Halal Digital Ecosystem–Sustainability (HDE–S) Framework, providing both theoretical and practical contributions to the literature on sustainable digital economies. Policy implications emphasize the need for integrated halal digital governance, capacity building, and regional collaboration to enhance competitiveness, inclusivity, and ethical compliance in the global halal market.
Online Shopping Behavior of FEB UNDARIS Students in the Perspective of TPB
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.175

Abstract

The development of e-commerce and social commerce has driven significant changes in student shopping behaviour, including at FEB UNDARIS. Ease of access, digital promotions, and the influence of social media have led students to shop online more frequently, even impulsively. This study aims to analyse how attitudes, subjective norms, and perceived behavioural control interact in shaping students' online shopping behaviour using the Theory of Planned Behaviour (TPB) framework. This study uses a descriptive qualitative method with in-depth interviews with ten students who actively shop online. The data were analysed to understand the experiences, perceptions, and social factors that influence their decisions in digital transactions. The results show that positive attitudes towards efficiency and promotions, social pressure from friends and influencers, and high perceived behavioural control due to technological convenience work simultaneously to reinforce online shopping intentions and actions. These three TPB components support each other and trigger increasingly impulsive consumption patterns in the digital environment.
Construction of Work Values and Meaning Among Generation Z: A Qualitative Study on Motivation, Productivity Meaning, And Job Satisfaction
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 2 (2025): 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.v2i2.176

Abstract

This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.
From Data to Decarbonization: The Role of Big Data Analytics in Building a Sustainable Digital Economy
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 2 No. 1 (2025): 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.v2i1.177

Abstract

This paper investigates how Big Data Analytics (BDA) can accelerate the transition to a low-carbon digital economy. We present a systematic literature-based research framework (2015–2025) that synthesizes applications of BDA in energy systems, transportation, industry and supply chains. The methodology combines systematic review and conceptual modelling to identify pathways through which BDA reduces emissions: (1) demand-side optimization, (2) operational efficiency, (3) predictive maintenance and (4) data-driven policy and market instruments. Results highlight concrete case examples smart grids, digital twins, and green supply-chain analytics and quantify benefits reported in recent literature. Key challenges such as data governance, carbon costs of computing, and policy integration are discussed. The paper concludes with policy recommendations and a research agenda to align digitalization with decarbonization goals.

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