Proceeding of The International Conference on Economics, Accounting, and Taxation
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).
Articles
109 Documents
<![CDATA[Going Concern Audit Opinions From the Perspective of Audit Characteristics ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i1.76
<![CDATA[This study examines the impact of audit lag, audit quality, prior audit opinion, opinion shopping, and audit client tenure on the going concern audit opinion of Consumer & Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. A going concern audit opinion reflects the auditor's concerns about a company's ability to sustain operations in the future. The population consists of 163 companies, with 103 selected through purposive sampling, resulting in 309 data points over three years. This quantitative research relies on secondary data from independent audit reports available on the IDX. Logistic regression analysis, performed using SPSS 23.0, reveals that audit quality significantly and negatively influences the likelihood of a going concern audit opinion and prior audit opinions have a significant positive impact. Conversely, audit lag, opinion shopping, and audit client tenure do not significantly affect going concern audit opinions. These findings provide insights for auditors, regulators, and stakeholders regarding factors that influence auditors’ assessments of a company’s financial stability in the Consumer & Cyclical sector.]]>
<![CDATA[Merger to Attract Customer Interest: Case Study of Bank Syariah Indonesia ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i1.77
<![CDATA[The aim of this research is to find out how the merger is implemented in attracting customer interest, to find out what the marketing strategy is BSI Denpasar Branch Office in attracting customer interest. Methodology The research used is qualitative research using triangulation in credibility testing as checking data from various sources in various ways and at various times. Informants in this research is an employee of Bank Syariah Indonesia Denpasar Branch and a BSI customer using purposive techniques. As well as data collection in the form of : Interviews and Documentation. These results show interest customers even with the merger.]]>
<![CDATA[Environmental and Economic Prospect Analysis in the Development of the Blue Economy in Patutrejo Village ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i1.78
<![CDATA[The blue economy has the principle of sustainable management in various sectors between the ocean and the coast. The blue economy emphasizes economic growth and frames the sea and coast as a space for development. This research aims to identify and analyze key variables in environmental and economic aspects in the development of the blue economy in Patutrejo Village, Purworejo Regency. This research uses a mix method approach to achieve research objectives with interviews and analysis using ISM (Interpretive Structural Modeling). The results of this research show that there are three blue economy sectors, including aquaculture, beach tourism and commodity processing. The research results indicate that water conservation and increasing opportunities for the tourism industry are key variables for developing the blue economy]]>
<![CDATA[Determinants of Financial Management Accountability and Transparency and its Impact on Public Trust: Study on Villages in Banyudono Subdistrict, Boyolali Regency ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i1.80
<![CDATA[This study aims to examine the effect of financial report presentation, financial report accessibility, and monitoring mechanisms on financial management accountability and financial management transparency, as well as to examine their impact on public trust. This quantitative research uses primary data obtained by distributing questionnaires to 90 selected respondents who are village heads, village secretaries, finance heads, planning heads, and two members of the Village Consultative Body in Banyudono District, Boyolali Regency. Data analysis used variant-based structural equation modeling. The results showed that financial management accountability was only influenced by the presentation of financial reports, while financial management transparency was influenced by the presentation of financial reports, and monitoring mechanisms. Public trust is only influenced by financial management transparency. These results indicate that the more transparent the government is in terms of financial management and access to important information, the more public trust will increase.]]>
<![CDATA[The Influence of Real and Accrual Earnings Management on Idiosyncratic Risk With Good Corporate Governance as A Moderating Variable ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i2.81
<![CDATA[This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.]]>
<![CDATA[Evaluation of Accounting Software Learning Limitations at STIE Ganesha ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i2.82
<![CDATA[The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning]]>
<![CDATA[The Use of AI in Accounting Students' Face-to-Face Discussions: Dimensions of Legality, Ethics, and Behavior ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i2.83
<![CDATA[Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.]]>
<![CDATA[Sustainable Murabahah Financing in Improving Members Welfare at BMT Insan Sejahtera Karanganyar ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i2.84
<![CDATA[This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.]]>
<![CDATA[The Influence of Current Ratio, Leverage, Return on Total Assets, and Company Size on Bonds Rating ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i2.85
<![CDATA[The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.]]>
<![CDATA[Determination of Contunuity of Sustainable Green Financial Behavior of Generation Z Islamic Banks ]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/iceat.v1i2.86
<![CDATA[This research seeks to investigate the post-usage continuation behavior of customers in the green finance sector, utilizing the Extended Social Help (SST) theory as its theoretical framework. The data utilized in this research consists of a questionnaire administered to respondents who are customers of Islamic banks owning to Generation Z. The research outcomes obtained through the application of the Partial Least Squares (PLS) technique indicate that Environmental Consciousness, when mediated by customer satisfaction, does have a negative influence on the continuity of green finance behavior. Similarly, the outcomes align with those of Green Bank Marketing Initiatives (GBMI), which, when mediated by customer satisfaction, also exhibit a negative influence on green finance continuity behavior. Conversely, the Conciliation of customer satisfaction in the object of psychological reactance and its influence on green finance continuity behavior yields a good influence.]]>
