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INDONESIA
International Conference on Economics, Management, Business, and Accounting
Published by Universitas Muhammadiyah Surabaya
ISSN : -     EISSN : 30480647     DOI : https://doi.org/10.30651/iconemba.v2i1
Core Subject :
This journal focuses on the publication of research results and scientific articles on economics, business, management and accounting, especially on the following topics: Financial Management, Marketing Management, Human Resource Management, Strategic Management, Organizational Behavior, Change Management, Financial Accounting, Management Accounting, Public Sector Accounting, Tax Accounting, Auditing, Information Systems, Development Economics, Monetary Economics, Public Policy.
Arjuna Subject : -
Articles 44 Documents
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Analysis of Human Resource Competencies of MSME Actors ALFATHZI Souvenir Center Surabaya Supriyadi; Mochamad Mochklas; Dwi Songgo Panggayudi
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30518

Abstract

Micro, Small, and Medium Enterprises (MSME) have a strategic role in driving national economic growth, including in the tourism and creative economy sectors. MSME of Alfathzi Souvenir Center in Surabaya is one example of a local business that is growing and depends on the quality of its human resources (HR). This study aims to analyze the condition of HR competence in the MSME, as well as to identify the factors that influence it and efforts to improveit. This study uses a qualitative method with in-depth interview techniques and direct observation. The results show that employee interpersonal competence is quite good, but there is a gap in technical aspects, especially among new employees. Factors that influence include educational background, training effectiveness, incentive systems, and limited digital facilities. This study recommends digital-based training, a fair performance appraisal system, and cooperation with educational institutions or the government to support sustainable HR development
Investment Decisions of Manufacturing Companies Listed on the Indonesia Stock Exchange: A Study on the Role of Dividend Policy and Total Asset Turnover as Moderating Variables Suharti; Ari Dwi Astono; Andika Baskara; Harlan A. Ganur
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30519

Abstract

This study aims to analyze the effect of dividend policy on investment decisions in manufacturing companies listed on the Indonesia Stock Exchange, as well as to examine the moderating role of Total Asset Turnover. The analytical method used is multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that dividend policy does not have a significant effect on investment decisions, as reflected by a significance value of 0.098 (>0.05), meaning that dividend distribution has not been able to encourage investment activities effectively. Total Asset Turnover is also found to have no direct significant effect on investment decisions, with a significance value of 0.415 (>0.05). However, the interaction results reveal that Total Asset Turnover moderates and strengthens the relationship between dividend policy and investment decisions, shown by a significance value of 0.040 (<0.05). These results suggest that the impact of dividend policy on investment decisions becomes more optimal when companies improve the efficiency of asset utilization to support operational performance.
The Influence of Experiential Marketing, Promotion and Price on the Purchase Decision of Auky Gift Surabaya Product Yessy Kurniawati; Muhammad Anang Firmansyah; Siti Maro'ah
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30520

Abstract

This study examines The Impact of Experiential Marketing, Promotion, and Price on Consumer Purchasing Decisions for Auky Gift Surabaya. Using a quantitative survey of 100 buyers, data were analyzed with multiple linear regression via SPSS 25. Results show that experiential marketing and promotion significantly and positively affect purchasing decisions, while price has no significant effect. Collectively, the three variables influence consumer choices. The study is limited to a single company with a small sample, reducing generalizability. Future research should include wider objects and larger samples to improve validity. The novelty lies in integrating Experiential Marketing, Promotion, and Price in the context of gift products, contributing to marketing literature and offering practical insights for businesses to strengthen consumer decisions through experiential and promotional strategies
Determinants of Auditor Switching: A Study of Non-Cyclic Consumer Sector Food and Beverage Sub-Sector Companies in Indonesia Citra Laras Safitri; Mohammad Ridwan; R Ery W.A. Santosa; Ida Kristiana
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30873

Abstract

This study aims to empirically examine the influence of audit opinion, financial distress, audit delay, management change, and audit quality on auditor switching, with firm size used as a control variable. The sample consists of manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses secondary data and includes 71 companies with a total of 213 observational data points. Tabulated using Microsoft Excel and the technical stage of data analysis was carried out using the SPSS statistical test tool. The results indicate that audit delay and management change have a positive influence on auditor switching. Meanwhile, audit opinion, financial distress, and audit quality are found to have no significant effect on auditor switching.

Page 5 of 5 | Total Record : 44

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