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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 Effect of Leverage, Liquidity and Profitability in Predicting Financial Distress in Plantation Sub-Sector Companies Listed on the IDX in 2019-2023
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.v2i2.133

Abstract

This study investigates the factors influencing financial distress in plantation sub-sector companies in Indonesia. The data collection method involves a literature study and documentation, while the data analysis techniques encompass classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial, simultaneous, and coefficient of determination). The findings reveal that leverage, liquidity, and profitability both simultaneously and partially have a positive and significant effect on financial distress. These results offer valuable insights into the factors that affect financial distress in the plantation sub-sector, providing a clearer understanding for investors and company management. This study emphasizes the importance of managing leverage, liquidity, and profitability effectively to avoid financial distress, which could disrupt the operational continuity of companies. Additionally, the study serves as a reference for making informed decisions related to financial stability and strategic planning, assisting in mitigating the risks associated with financial distress. By managing these financial factors, companies can improve their resilience and sustainability in the face of challenges, contributing to long-term business success. Furthermore, understanding the role of financial management in preventing financial distress is essential for plantation companies to maintain stable growth. As companies face various financial pressures, the study highlights how proactive financial strategies can help ensure sustained performance and profitability, ultimately supporting their competitive advantage in the industry.
Tourist Experience and Technology-Enhanced Activities: The Mediating Role of Halal Value Perception on Revisit Intention in Samosir
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.v2i2.141

Abstract

Tourism in culturally hybrid destinations requires the integration of authentic experiences, technology adoption, and religious values to foster sustainable competitiveness. This study investigates how tourist experience quality and technology-enhanced tourism activities influence revisit intention through the mediating role of perceived halal value in Samosir, North Sumatera. A quantitative survey was conducted with 300 Muslim visitors, and data were analyzed using partial least squares structural equation Modeling (PLS-SEM). The results revealed that both tourist experience quality and technology-enhanced tourism activities significantly improved perceived halal value, which, in turn, strongly predicted revisit intention. Technology-enhanced activities exerted the strongest direct and indirect influences, confirming their role as a dominant driver of halal value creation. Mediation tests showed that perceived halal value significantly strengthened the pathways from both antecedents to revisit intentions. The model explained 67.8% of the variance in perceived halal value and 63.1% of the variance in revisit intention, indicating its substantial explanatory power. This study was limited by its focus on a single destination and its cross-sectional design, which may constrain generalizability and causal inference. Despite these limitations, the findings contribute to halal tourism literature by demonstrating the critical role of technology in reinforcing value perception and loyalty in emerging Muslim-friendly destinations. Practically, this study highlights the need for destination managers to integrate authentic cultural experiences with smart halal-compliant technologies to enhance tourist trust, satisfaction, and long-term commitment.Practically, the study provides actionable insights for destination managers and policymakers to integrate smart, halal-compliant technologies with authentic cultural experiences, thereby strengthening tourist trust, satisfaction, and sustainable competitiveness in halal tourism markets.
The Influence of Organizational Culture, Motivation, and Job Satisfaction on ASN Performance
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.v2i2.147

Abstract

This study explores the impact of organizational culture, motivation, and job satisfaction on the performance of Civil Servants (ASN) at the Karawang Regency Environmental Service. The study involved 95 ASN participants, with data collected through a quantitative census method. Multiple linear regression analysis was conducted using SPSS 25 to evaluate the data obtained from questionnaires. The results indicate that organizational culture and motivation have a significant positive impact on civil servant performance, suggesting that as organizational culture and work motivation improve, so does the performance of civil servants. However, job satisfaction was found to have no significant effect on performance. This implies that while job satisfaction may play a role, it is less influential on civil servant performance compared to work culture and intrinsic motivation. The study also reveals that 62.3% of civil servant performance is influenced by organizational culture, motivation, and job satisfaction, while 37.7% is driven by other unassessed factors. These findings highlight the importance of fostering a positive work culture and enhancing employee motivation as key strategies for improving performance in government agencies. The study underscores the need for public sector organizations to focus on these internal factors to achieve higher performance levels.
Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage
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.v2i2.148

Abstract

This study aims to present evidence on the effect of capital intensity, inventory intensity, and leverage disclosure on tax avoidance. This research utilizes secondary data from financial statements sourced from www.idx.co.id and the official websites of companies in the property and real estate sectors using quantitative research. The proxy used in measuring tax avoidance is using the effective tax rate (ETR) as the dependent variable and the independent variables used include capital intensity, inventory intensity, and leverage. Multiple linear regression analysis is the analysis technique used. The property and real estate sector listed on the IDX in the period 2021 to 2024 is the population in this study and the number of samples collected is 85 data obtained using the purposive sampling method. The findings of this research indicate that capital intensity, inventory intensity, and leverage significantly influence tax avoidance positively. These findings suggest that the higher the level of investment in fixed assets, inventory, and debt-to-equity ratio, the greater the tendency of a company to engage in tax avoidance.
The Effect of Perceived Usefulness, Brand Image, and Promotion on Gopay E-Wallet User Loyalty in Semarang City
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.v2i2.149

Abstract

This study aims to analyze the factors influencing GoPay user loyalty in Semarang. The background of this research is based on the high penetration of e-wallet services in Indonesia, which is increasingly competitive, with many service providers such as OVO, DANA, ShopeePay, and LinkAja offering various promotional programs. The research method used a quantitative approach through a survey of 120 active GoPay user respondents, then the data was analyzed using the SmartPLS application. The results showed that promotions did not significantly influence user loyalty, while perceptions of usefulness and brand image had a positive and significant influence. This indicates that user loyalty is not only built through short-term incentives, but is more determined by perceptions of service benefits and trust in the brand image. These findings emphasize the importance of companies not only relying on promotional strategies, but rather focusing more on improving service quality, feature innovation, and consistency in maintaining brand reputation. With the right strategy, GoPay is expected to maintain a loyal user base amidst the increasingly fierce e-wallet competition in Indonesia.
The Influence of Financial Performance, Firm Size, and Sales Growth on Firm Value
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.v2i1.151

Abstract

The food and beverage industry are generally known for its stability. Nevertheless, this sub-sector underwent fluctuations as a result of the COVID-19 pandemic, one of which was in its firm value. The study investigates how firm value is affected by key organizational characteristics, including financial performance, the scale of the firm, and the rate of sales growth. A firm's value is measured by its PBV (Price to Book Value). The study's measure of financial performance is a combination of Return on Equity (ROE) and the CR, DER, and TATO ratios. This study uses a quantitative approach. The study's population is composed of F&B firms publicly traded on the Indonesia Stock Exchange throughout 2019–2023. A purposive sampling technique was used to select the sample based on predefined requirements, leading to a total of 125 samples from 25 companies. Data were processed using WarpPLS version 8.0 to evaluate the research model through model fit, structural testing, and hypothesis testing. The results show that the model meets the required fit indices and has strong explanatory power. The findings reveal that profitability (ROE) and leverage (DER) have a positive and significant effect on firm value, while liquidity (CR) and sales growth exert a negative and significant effect. On the other hand, activity ratio (TATO) and firm size do not significantly influence firm value.
Intellectual Capital and Green Accounting on the Performance of Industrial Sector Companies in 2022-2024
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.v2i1.152

Abstract

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.
The Impact of Ownership Structure on Sustainable Performance Disclosure and Firm Value: An Empirical Study of State-Owned Enterprises in Indonesia
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.v2i1.153

Abstract

Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environmental score, and social score; and firm value is proxied by Tobin's Q. Our results reveal that ownership structure (management ownership, institutional ownership, and public ownership) have a direct effect on firm value, but indirectly do not have an indirect effect on firm value through CSR does not mediate the relationship between management ownership and institutional ownership with firm value. The unique findings of this study indicate that CSR mediates the relationship between public ownership and firm value. Public ownership partially mediates the relationship between firm type and firm value. The implications of this study will be significant for policymakers, corporate management, academics, and investors in considering the adoption and importance of corporate environmental practices.
Visualization of the Evolution of Green Marketing Literature: A Bibliometric Review
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.v2i1.154

Abstract

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.
Compact: Building Employee Loyalty at Lingkar Coffee Shop through Leadership Style, Work Motivation, and Work Environment
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.v2i2.155

Abstract

This study aims to analyze the influence of leadership style, work motivation, and the work environment on employee loyalty at Coffee Shop Lingkar in Semarang City. The background of this study stems from the phenomenon of fluctuating employee loyalty levels, characterized by staff turnover within a certain period. The research method used a quantitative approach with census sampling, with the entire population of 36 employees being sampled. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results show that leadership style has a positive and significant effect on employee loyalty. Work motivation also proved to have a positive and significant effect and was the dominant factor influencing loyalty. Furthermore, the work environment had a positive and significant effect, although its influence was less significant than the other variables. Overall, these three variables explained 82.4% of employee loyalty, with the remainder influenced by factors outside this study. This research provides a practical contribution to Coffee Shop Lingkar's management in improving employee loyalty through developing a participatory and transformational leadership style, providing continuous motivation, and creating a conducive work environment.

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