cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Riyadi
Contact Email
indexsasi@apji.org
Phone
+62895395733773
Journal Mail Official
indexsasi@apji.org
Editorial Address
Taman Batursari Indah E-3 RT 003 RW 036, kel. Batursari, Kec. Mranggen, Kab. Demak, Jawa Tengah, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
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).
Arjuna Subject : -
Articles 109 Documents
 4   5   6   7   8 
The Effect of Integrated Governace, Risk and Compliance (GRC) on Firm Value Through Finacial Performance
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.v1i2.97

Abstract

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value. Intellectual Capital mediated by financial performance has no effect on firm value.
Influence Level Literacy the Financial to Control Cost and the Performance of the Financial on MSMEs on District Bojonegoro
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.v1i2.98

Abstract

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.
The Influence of Technology Readiness and Financial Literacy on the Financial Performance of MSMEs in Bojonegoro Through E-Commerce Adoption
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.v1i2.99

Abstract

This study aims to determine whether the variable of e-commerce adoption can mediate the effect of technology readiness and financial literacy on the financial performance of MSMEs. The population in this study consists of MSMEs in the food and beverage trade sector in Bojonegoro Regency. The sampling technique employed in this research is purposive sampling, with the criteria being MSMEs in the food and beverage trade sector in Bojonegoro that have adopted e- commerce platforms. The sample size in this study is 44 respondents, with data collected using questionnaires. Data analysis was conducted using SPSS software version 22 and the Sobel Test. The results of this study indicate that technology readiness significantly affects e-commerce adoption, whereas financial literacy does not affect e-commerce adoption. Furthermore, the variables of technology readiness, financial literacy, and e-commerce adoption do not significantly affect financial performance, and e-commerce adoption cannot mediate the influence of technology readiness and financial literacy on financial performance.
Islamic Economic Perspective: Integration of Production, Distribution, and Factor Pricing
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.v1i1.100

Abstract

This study aims to Determination of factor prices is an essential element in the economic system that includes aspects of production and distribution. In the perspective of Islamic economics, factor pricing not only relies on economic efficiency, but must also pay attention to the principle of distributive justice in line with Islamic values. The research method uses a qualitative approach with a literature review or library reaseach. The data used in this study are sourced from various literature books and scientific articles. The results of the study discuss the concept of factor pricing based on the theory of marginal products, labor markets, time allocation, equilibrium, and return on investment without usury. The analysis focused on the link between economic efficiency and fair distribution in accordance with maqashid sharia. The results show that optimal factor pricing within a sharia framework can support market equilibrium, increase labor productivity, and promote income distribution across different sectors of the economy. In addition, sharia-based policy interventions are needed to overcome market distortions and ensure the realization of holistic economic justice.
Profit Management and Financial Performance : Analysis of the Influence on Company Value
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.v1i2.101

Abstract

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.
The Influence of E-Commerce, Product Innovation, & Business Networks on Increasing the Profits of Clothing MSMEs in Bojonegoro Regency
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.v1i1.102

Abstract

This study aims to determine the role of e-commerce, Product Innovation, & Business Networks on the ability of MSMEs to increase business profits.This study also aims to determine the extent to which the implementation of e-commerce can expand the market, increase sales, and contribute to increasing profits for clothing MSMEs in Bojonegoro Regency..This study uses a quantitative approach with descriptive and analytical research types. Data were collected through questionnaires distributed to owners and actors of clothing MSMEs in Bojonegoro Regency. The data analysis technique used is multiple linear regression analysis to see the relationship between existing variables (e-commerce, product innovation, business networks) with increasing MSMEs profits with long-term projections. Based on the discussion and analysis of the influence of e-commerce, product innovation, and business networks on increasing the profits of clothing MSMEs in Bojonegoro Regency, it can be concluded that the e-commerce variable does not have a significant effect on the income variable of clothing MSMEs in Bojonegoro Regency. Then product innovation has a significant effect on increasing MSME profits. Furthermore, business networks also have a significant effect on increasing MSME profits.
Good Mechanism Corporate Governance and Size Company to Financial Performance in the Company Subsector Banks That Registered in Exchange Effect Indonesia Year 2018-2022
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.v1i2.103

Abstract

This study was conducted on banks sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with the aim of testing and determining the effect of Good Corporate Governance Mechanisms (board of commissioners, board of directors, audit committee, institutional ownership) and Company Size on Financial Performance. The sampling technique used is the purposive sampling method where there are 26 companies x 5 years = 130. The analysis method used in this study is multiple linear regression analysis. Then the determination coefficient analysis is also used to see the magnitude of the variable contribution. Based on the results of the determination coefficient research in this study, it shows that the board of commissioners obtained a value of 0.046 <0.05, the board of directors 0.000 <0.05, institutional ownership 0.000 <0.05, and company size 0.003 <0.05, this shows that the board of commissioners, board of directors, institutional ownership and company size have an effect on financial performance. While the audit committee does not affect financial performance because its value is 0.942> 0.05.
The Effect of Budget Targets Clarity, Accounting Control, and Reporting System on Performance Accountability in the Transportation Service Of Central Java Province
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.v1i2.104

Abstract

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.
The Impact of Ownership Structure and Corporate Social Responsibility on Profitability and Firm Value of Companies Listed on The Indonesia Stock Exchange: An Analysis of Recent Data
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.v1i2.105

Abstract

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.
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.v1i2.106

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.

Page 6 of 11 | Total Record : 109

 4   5   6   7   8 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Economics, Accounting, Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Economics, Accounting, and Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Economics, Accounting, Vol. 1 No. 1 (2024): June : Proceeding of the International Conference on Economics, Accounting, and