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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
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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 152 Documents
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From Financial Distress to Corporate Turnaround: An Episode-Based Measurement Approach in an Emerging Market Context Hendra Agustinus Marbun; Erlina Erlina; Abdillah Arif Nasution; Chandra Situmeang
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.213

Abstract

This paper introduces an episode-based measurement approach for studying corporate turnaround in emerging markets, addressing a fundamental methodological limitation in existing literature that predominantly treats the firm as the unit of analysis. Using data from the Indonesia Stock Exchange (IDX) covering 2000–2024, we identify 96 financial distress episodes from 87 non-financial firms, where distress is defined economically as periods when return on investment (ROI) falls below the prevailing risk-free rate. The episode-based framework reconceptualizes the unit of analysis from individual firms to discrete distress-recovery sequences, enabling temporal alignment of distress onset, strategy implementation, and recovery assessment. Descriptive findings reveal that 43.75% of episodes achieved successful turnaround, with management turnover present in 51.04% of episodes and macroeconomic shocks coinciding with 27.08% of episodes. An early empirical validation using binary logistic regression with cluster-robust standard errors demonstrates excellent model classification ability (AUC = 0.817, 75% accuracy). This paper contributes primarily to research methodology in turnaround studies by proposing a replicable, theoretically grounded approach that captures the dynamic, episodic nature of financial distress and recovery particularly relevant in emerging market environments characterized by recurrent macroeconomic volatility.
Internal Control Systems and Financial Performance in an Indonesian Public Service Agency University: Evidence from Universitas BLU OK Sofyan Hidayat; Situmeang, Chandra; Muhammad Ridha Habibi Z; Gultom, Endang Sulistyarini; Azhar Umar
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.214

Abstract

This study examines how internal control systems are linked to financial performance in an Indonesian public university operating under the Public Service Agency (Badan Layanan Umum, BLU) scheme. Using a descriptive-evaluative case study of Universitas BLU, the analysis draws on 2023 performance accountability records, SAKIP evaluation worksheets, internal audit documentation, budget realization evidence, and audited financial statements. To protect confidentiality, institutional identifiers were anonymized and nominal monetary amounts were proportionally masked, while ratios, scores, predicates, and analytical relationships were preserved. The university obtained a SAKIP score of 80.55 with an A predicate, improving from BB in the preceding year. Performance Measurement (77.00%) and Internal Performance Accountability Evaluation (78.00%) were the weakest control-related components. Gap analysis shows an 11.40-point difference between self-assessment and external assessment, with the largest correction in measurement-related controls. Financially, the anonymized budget ceiling of IDR 376,845,620,000 was realized at IDR 357,325,016,884, equivalent to 94.82% absorption and 5.18% efficiency, while the Budget Performance Value reached 90.49 against a target of 92. The audited financial statements received an unmodified opinion. The study concludes that internal control quality contributes to financial performance through planning discipline, hierarchical measurement, timely reporting, and systematic follow-up.
Early Tax Education as a Strategic Foundation for Developing Tax-Compliant Citizens: A Conceptual Framework Yessica Amelia; Mohammad Trisamanta; Ruslaini
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.218

Abstract

Tax compliance remains a persistent challenge in many countries, particularly in developing economies where voluntary tax compliance levels are often influenced by limited public understanding of taxation and insufficient awareness of civic responsibilities. While governments generally focus on improving tax compliance through regulatory enforcement and administrative reforms, less attention has been devoted to the role of early tax education in shaping future taxpayers. Introducing taxation concepts during the school years may contribute to developing tax awareness, fostering positive attitudes toward taxation, and strengthening individuals’ intentions to comply with tax obligations in adulthood. Therefore, this conceptual paper aims to explore the role of early tax education in building tax-compliant citizens through the development of tax awareness and tax attitudes. Using a conceptual and comparative literature approach, this study synthesizes theories and previous research related to tax education, tax awareness, tax attitudes, and tax compliance intention. Based on the literature synthesis, a conceptual framework is proposed to explain how early tax education may influence future tax compliance through cognitive and attitudinal mechanisms. The paper contributes to taxation and educational literature by highlighting schools as strategic institutions for cultivating responsible future taxpayers and strengthening long-term tax compliance culture.
Strengthening Financial Awareness through Learning Experiences: Building a Foundation for Future Workforce Competitiveness Muhammad Rizal; Ruslaini Ruslaini; Mohammad Trisamanta
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.219

Abstract

Financial capability has become an essential competency for younger generations in facing increasingly complex economic and social challenges. However, educational systems still predominantly emphasize academic achievement while paying limited attention to developing students’ financial awareness from an early educational stage. This condition potentially creates a gap between academic competence and real-life financial decision-making abilities. Therefore, this conceptual paper aims to explore the role of strengthening financial awareness among students as a foundation for developing a financially responsible and competitive future workforce. The study employs a conceptual and comparative literature approach by synthesizing theories and previous studies related to financial literacy, financial awareness, financial behavior, and future readiness. Through a critical review of prior literature, this paper proposes a conceptual framework explaining the relationship between financial education, financial awareness, financial behavior, and future readiness among students. The synthesis suggests that strengthening financial awareness during the school period may foster responsible financial attitudes and positive financial behaviors that enhance students’ preparedness for future economic and professional challenges. This paper contributes to educational and financial literature by emphasizing the strategic role of schools in integrating financial awareness development as part of holistic student preparation for future challenges.
Analysis of Health Status in Guru Kelubagolit Savings and Loan Cooperative Waiwadan Branch Ignasius Sinung Ama
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.221

Abstract

This study aims to determine the health level of the Guru Kelubagolit Savings and Loan Cooperative Waiwadan Branch for the 2021-2025 period based on the aspects of Profitability and Independence, Liquidity, Efficiency, Quality of Productive Assets, Capital, Identity and Growth. The results of this study are expected to help the management of the Guru Kelubagolit Savings and Loan Cooperative Waiwadan Branch in carrying out the performance of the cooperative so that it can achieve the expected targets and evaluate the performance of the previous cooperative to be even better in the future. This type of research is a case study on the Guru Kelubagolit Savings and Loan Cooperative Waiwadan Branch. Data analysis techniques are carried out by means of interviews and support. The data analysis technique is carried out by calculating each ratio of each aspect and then obtaining a score from each aspect. The score was obtained to determine the criteria for the health level of the cooperative referring to the Technical Instruction of the Deputy for Cooperatives Number 15 of 2021. The results of this study are based on 7 aspects of cooperative health assessment based on the Technical Instructions of the Deputy for Cooperatives Number 15 of 2021 concerning Guidelines for Cooperative Health Examination Working Papers, the Guru Kelubagolit Savings and Loan Cooperative Waiwadan Branch is said to be "quite healthy" because it has an average score of 50.17%.
Islamic Financial Literacy: A Systematic Review, Bibliometric Analysis, and Future Research Directions Arlinta Dewi
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.228

Abstract

This study examines the development of Islamic Financial Literacy (IFL) as an increasingly important topic within the field of Islamic economics and finance. Despite the growing number of publications, existing studies remain fragmented in terms of conceptualization, determinants, and outcomes, creating the need for a more comprehensive synthesis. Therefore, this research aims to systematically review and map the literature on IFL, identify its main themes, determinants, and outcomes, and highlight existing research gaps as well as future research directions. To achieve these objectives, the study employs a hybrid approach by integrating a systematic literature review (SLR) using the PRISMA framework with bibliometric analysis based on Scopus-indexed publications. VOSviewer is utilized to visualize keyword co-occurrence, research clusters, and publication trends. The findings reveal that IFL is a multidimensional construct influenced by religiosity, socio-demographic factors, and psychological variables such as self-efficacy and self-concept, and is strongly associated with positive financial behavior and well-being. The analysis also shows that the field is well-established yet continues to expand globally, including in non-Muslim-majority countries. However, significant gaps remain, particularly in the lack of standardized measurement, methodological diversity, and integration with emerging issues such as financial technology. In conclusion, this study provides a structured and comprehensive understanding of IFL and offers a foundation for future research to enhance its theoretical and practical contributions.
Analysis of The Impact of Social Inequality on Knowledge of Sharia-Based Loans in The Kedungpari Village Community Ashlihah Ashlihah; Lailatul Afifah
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.229

Abstract

This study aims to analyze the impact of social inequality on analyze the impact of social inequality on the level of public knowledge regarding Sharia-based in Kedungpari Village, Mojowarno District. Social inequality includes differences in access to education, income, and information technology that influence public understanding of Sharia financial products. The research method used a quantitative survey with questionnaires distributed to 50 respondents and simple linear regression analysis using SPSS version 25. Normality tests, linearity tests, and t-tests were conducted to ensure model validity. The results showed that social inequality had a significant and positive effect on the level of public knowledge regarding Sharia loans (significance value <0.05 and t-test > t-table). The coefficient of determination (R²) indicates that some variation in knowledge is explained by social inequality. The public generally understands basic principles such as the prohibition of usury and the profit-sharing system, but still lacks understanding of the contract mechanism and loan application procedures. Therefore, improving Sharia financial literacy and education is essential to expand access to information, increase public participation in Sharia financial institutions, and encourage the strengthening of an economy based on Islamic values. Thus, this research can be a reference for the government and financial institutions in developing strategies for empowering rural communities economically in a sustainable and equitable manner.
Conceptual Framework for Preparing APBD Based on Sharia Values: Systematic Literature Review Adigmas Agus Ahmad Asy’arie
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.230

Abstract

Regional budget policies serve as fundamental instruments for macroeconomic management, distributive justice, and sustainable development. In Indonesia, the implementation of the Regional Revenue and Expenditure Budget (APBD) remains heavily dominated by technocratic paradigms that prioritize economic growth and administrative compliance, often neglecting ethical, spiritual, and social justice dimensions. This study employs a Systematic Literature Review (SLR) guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Literature was sourced from Scopus, Web of Science, and Google Scholar, focusing on Islamic public finance, Sharia governance, and regional fiscal policy. The review reveals a significant epistemological disconnect between conventional fiscal management and Islamic ethical objectives. Empirical evidence from decentralized regions demonstrates that Sharia implementation is frequently limited to symbolic regulations, hampered by conflicting political interests, and lacking measurable evaluative indicators. To address this, the study formulates the Maqasid Shariah Fiscal Framework (MSFF), integrating the protection of religion, life, intellect, lineage, and property into APBD planning. The framework aligns Islamic fiscal principles with modern Sustainable Development Goals (SDGs) and Environmental, Social, and Governance (ESG) criteria. Transitioning to a Sharia-based budgeting framework requires a paradigm shift from purely administrative accountability to a dual-accountability system. Integrating innovative instruments like Municipal Sukuk and Zakat into regional fiscal strategies can optimize sustainable development, ensuring that public expenditures genuinely reflect the public interest.
Determinants of Islamic Fintech Payment Adoption Among University Students: A Theory of Planned Behavior Approach Ahmad Suminto; Andi Triyawan; Abdul Latif Rizqon; Ayu Assyifa Nurul Ghani
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.231

Abstract

The rapid development of Islamic fintech in Indonesia has transformed digital financial transaction patterns, particularly among students who actively use technology-based services. Based on the Theory of Planned Behavior (TPB). The research aims to analyze the influence of attitude, subjective norms, and perceived behavioral control on the ease of transactions in sharia payment fintech services, as well as to examine the role of Islamic financial literacy as an additional variable. This study employs a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to 190 female students of Universitas Darussalam Gontor as respondents. The sampling technique used was purposive sampling. Data analysis was conducted using multiple linear regression. Prior to hypothesis testing, data quality was assessed through validity and reliability tests, as well as classical assumption tests including normality, multicollinearity, and heteroscedasticity tests to ensure the feasibility of the research model The results indicate that partially, attitude, perceived behavioral control, and sharia literation have a positive and significant effect on transaction ease. Meanwhile,subjective norm does not have a significant effect on transaction ease. Simultaneously, all independent variables have a significant effect on transaction ease with a significance value of 0.000 < 0.05. The coefficient of determination (R²) of 56.9% indicates that the variables in this study are able to explain the variation in transaction ease, while the remaining 43.1% is influenced by other factors outside the research model.
Factors in Sustainable Entrepreneurial Decision Making in Global Competition Nanang Handoko; Dian Ardifah Iswari; Irfan Miftahul Fauzi
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.232

Abstract

This article examines talent management literacy skills in facing the challenges of entrepreneurial management strategies in the technological era. Digital literacy skills play an important role in the existence of entrepreneurship today. Takennt Entrepreneurial management is currently facing new challenges with the changing situation from the traditional era to the modern era, namely the digital era, talent management in entrepreneurial decisions is very important in today’s entrepreneurial world to achieve its goals, opportunities and challenges. Entrepreneurial skills Entrepreneurship as a part of economics involves the good use of management strategies and economic principles. The method used is a literature review as a type of descriptive research and qualitative assessment. This data was generated from a review of the results of previous research papers. The analysis method is carried out through the stages of collecting research data, reducing research data, presenting research data, then drawing conclusions from the research results. This research produces an analysis that shows that literacy skills are capital for implementing entrepreneurial management, an analysis that shows that as capital for implementing management in entrepreneurial decisions with talent management, entrepreneurial management strategies, namely aspects of financial literacy, economic literacy, managerial literacy, greatly influence decision making. And problem solving in entrepreneurship

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