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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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The Influence of Inflation Rates on International Tourist Arrivals via Air Gateways in Indonesia During 2017-2024
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.v1i2.109

Abstract

This study aims to analyze the effect of the inflation rate on the number of Wismanto Indonesia Via Air Gateway. The data used covers the period from January 2017 to September 2024, focusing on the relationship between inflation as a macroeconomic factor and the number of tourists visiting Indonesia. The data analysis used in this study is regression analysis, supported by descriptive analysis of each variable. The regression analysis results show that the inflation rate has a significant positive effect on the number of international tourist arrivals. The regression coefficient of 156,266 indicates that every 1% increase in inflation has the potential to increase the number of international tourists by 156,266 individuals. The significance value of 0.000 indicates that this relationship is statistically significant at the 95% confidence level. These findings provide an understanding that although inflation is often associated with rising prices of goods and services, in the context of Indonesian tourism, inflation can be linked to other factors, such as exchange rate fluctuations, which increase Indonesia's appeal as a tourist destination. This study recommends that the government and stakeholders in the tourism sector consider the impact of inflation in tourism development strategies, while maintaining economic stability and international competitiveness. Further studies are recommended to explore other mediating variables, such as exchange rates and tourism promotion policies, in order to understand this relationship more comprehensively.
The Impact of Environmental Taxation on Corporate Financial Performance : Evidence from ASEAN Countries
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.v1i1.110

Abstract

This study examines the impact of environmental taxation on corporate financial performance across ASEAN countries. Environmental taxation has become an essential policy instrument for addressing environmental concerns and promoting sustainable development. However, its implications for corporate financial performance remain debated. Using panel data from various sectors in ASEAN countries, this research investigates the relationship between environmental tax policies and key financial indicators, including profitability, return on assets, and market value. The findings reveal that environmental taxation can have both positive and negative effects, depending on the industry, tax structure, and corporate adaptability. Companies that invest in green innovation and sustainable practices tend to experience improved financial performance in the long run, suggesting that environmental taxation can act as a catalyst for corporate sustainability. The study provides insights for policymakers and business leaders on balancing environmental goals with economic competitiveness in the ASEAN region.
The Role of Digital Transformation in Enhancing Tax Compliance : A Case Study in Developing Economies
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.v1i1.111

Abstract

Digital transformation has emerged as a key driver of efficiency and transparency in various sectors, including taxation. This study explores the role of digital transformation in improving tax compliance, focusing on developing economies. Through a case study approach, the research investigates how digital tools and platforms enhance tax administration, reduce compliance costs, and improve taxpayer engagement. The study identifies key challenges, including technological infrastructure gaps and digital literacy, while highlighting successful implementations that have boosted voluntary tax compliance. The findings underscore the potential of digital transformation as a catalyst for sustainable economic growth in developing economies by broadening the tax base and reducing tax evasion. Policy recommendations for optimizing digital transformation initiatives in tax systems are also provided.
The Relationship Between Service Quality and Customer Green Satisfaction at Madani Hotel Medan
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.v1i2.112

Abstract

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.
The Influence Of Systematic Risk And Liquidity On Stock Return Levels In Banking Companies Listed On The Indonesia Stock Exchange
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.v2i1.116

Abstract

This study aims to examine the effect of systematic risk and stock liquidity on stock returns. This study is an associative study with a clause approach. The variables used are independent variables, namely systematic risk and liquidity, and the dependent variable, namely stock returns. The population of this study is banking companies listed on the Indonesia Stock Exchange for 5 years (2019 - 2023). The sampling method uses a purposive sampling method with a sample size of 41 companies. The type of data used is secondary data with data collection techniques through documentation. The data analysis technique uses multiple linear regression analysis with the analysis tool used for testing is the Statistical Program for Social Science (SPSS) 25. The results of statistical tests show that systematic risk partially affects the level of stock returns, and liquidity also affects the level of stock returns. Then the results of simultaneous testing show that the variables systematic risk and stock liquidity affect the level of stock returns.
Waste Retribution Optimization Strategy to Increase PAD in Karang Berombak Village, Medan City
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.v2i1.119

Abstract

This study aims to examine the strategy of optimizing waste retribution and its impact on increasing Local Original Income (PAD) in Karang Berombak Village, Medan City, using a literature study method. The data used are sourced from various relevant online references, such as scientific articles, research results, and policy publications. Data collection techniques are carried out through literature reviews that include statistical data, policy analysis, and case studies that are in accordance with the focus of the study. The results of the study indicate that optimizing waste retribution in order to increase PAD requires a comprehensive approach. The strategy includes structured planning, consistent supervision, increasing public awareness and participation, and providing adequate facilities and infrastructure. The implementation of this strategy in an integrated manner is expected to encourage the effectiveness of waste retribution management and contribute significantly to increasing PAD in Karang Berombak Village.
The Effect of Workload and Employee Turnover on Employee Performance at PT. Wijaya Karya Beton Deli Serdang Branch Office
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.v2i1.123

Abstract

Wijaya Karya Beton Deli Serdang Branch Office is a company in the precast concrete industry. The phenomenon in the company is that employee performance is declining because the workload received by employees is too heavy and employee turnover is quite high. This study uses a quantitative descriptive research type. The population in the study was 93 employees with a sampling technique using saturated samples so that 93 samples were obtained. Simultaneously, there is a significant influence between the variables of workload and employee turnover on the performance of employees of PT. Wijaya Karya Beton Deli Serdang Branch Office. While partially, it was found that the workload variable did not have a significant effect on the performance of employees of PT. Wijaya Karya Beton Deli Serdang Branch Office. Partially, it was found that the employee turnover variable did not have a significant effect on the performance of employees of PT. Wijaya Karya Beton Deli Serdang Branch Office.
The Influence of Green Accounting, Carbon Emission Disclosure and Environmental Performance on Firm Value : (A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period)
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.v1i2.128

Abstract

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.
The Effect of Implementing Financial Accounting Standards Statement No. 71 on Earnings Management and Financial Instruments in Banking Companies Listed on the IDX
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.v2i2.131

Abstract

This study aims to examine the impact of the implementation of Financial Accounting Standard Statement (PSAK) No. 71 on earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. The study uses a quantitative approach, with secondary data collected from the financial statements of 43 banking companies listed on the IDX. A sample of 39 banks and 78 data observations collected over two years was used for the analysis. The data collection method involved gathering written sources from the financial reports of the selected banks. The analysis was conducted using multiple linear regression, with the results revealing that PSAK No. 71 negatively impacts earnings management in these banks. Specifically, the implementation of PSAK No. 71 affects the way banks recognize and measure financial instruments, leading to a reduction in the manipulation of earnings. This suggests that the standard plays a significant role in improving transparency and reliability in financial reporting within the banking sector. The findings highlight the effectiveness of PSAK No. 71 in curbing earnings management practices, contributing to more accurate financial statements. The study's results underscore the importance of implementing accounting standards that promote fair and transparent financial reporting, benefiting stakeholders and ensuring financial stability in the banking sector
Analysis of Exports, Imports, Exchange Rates, and Inflation on Economic Growth in 5 ASEAN Countries
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.v2i2.132

Abstract

This study uses a quantitative associative approach to analyze the influence of exports, imports, inflation, and exchange rates on economic growth in five ASEAN member countries: Indonesia, Malaysia, Singapore, Thailand, and Vietnam. The data used are secondary data obtained from the World Bank for the period 2013–2023. The analysis technique used is the Panel Autoregressive Distributed Lag (Panel ARDL) Model, which begins with stationarity and cointegration tests. Results The ARDL Panel Model estimation in this study is declared valid because it meets the main requirements, namely having a cointegrated lag with a negative coefficient value of -0.831550 and significant at the 5% significance level (probability 0.0000 < 0.05). The long-term estimation results indicate that only the inflation variable has a significant influence on Gross Domestic Product (GDP) in the 5 ASEAN countries studied. Meanwhile, in the short term, no variables were found to have a significant influence on GDP in the 5 countries. Furthermore, country-level estimations show varying results. Indonesia is the only country that shows a significant influence of exports, imports, inflation, and exchange rates on GDP. Thailand shows a significant influence of exports and exchange rates, while Malaysia, Singapore, and Vietnam do not show any significant influence of exports, imports, inflation, and exchange rates on GDP. These findings reflect that the relationship between macroeconomic variables and economic growth in ASEAN countries is heterogeneous and is strongly influenced by the structural characteristics of each country.

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