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The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences)
Published by Politeknik LP3I Jakarta
ISSN : -     EISSN : 3164077X     DOI : https://doi.org/10.34127/icbests
Core Subject :
The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences) (E-ISSN 3164-077X) is an international scientific forum that aims to bring together academics, researchers, practitioners, and policymakers from various disciplines to share knowledge, research findings, and the latest innovations. This conference serves as a strategic platform for fostering multidisciplinary collaboration to address global challenges in business, economics, technology, and the social sciences. The IC-BESTS Conference covers a wide range of research topics, including but not limited to management, marketing, finance, macro and microeconomics, digital transformation, information technology, entrepreneurship, innovation, and social dynamics in modern society. With its interdisciplinary approach, IC-BESTS is committed to producing relevant, applicable, and broadly impactful scientific contributions to the development of science and professional practice. All articles presented at this conference undergo a rigorous selection and peer-review process to ensure scientific quality and originality. Selected articles will be published in nationally and internationally indexed conference proceedings and have the opportunity to be published in reputable journals. The IC-BESTS conference is expected to foster constructive discussion and a sustainable global collaborative network. The conference also plays a role in encouraging the dissemination of innovative research findings to support sustainable development and digital transformation across various sectors.
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Articles 126 Documents
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THE ROLE OF ENTERPRISE RISK MANAGEMENT ON ORGANIZATIONAL RESILIENCE IN THE ERA OF DIGITAL TRANSFORMATION: A CASE STUDY OF PT UNILEVER INDONESIA TBK
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.200

Abstract

Digital transformation has changed the way organizations conduct operations, make strategic decisions, and create business value. On the other hand, digital transformation has also increased the complexity of risks faced by companies, such as cyber risks, operational disruptions, changes in consumer behavior, and uncertain business environments. In facing these challenges, Enterprise Risk Management (ERM) is a crucial approach to ensure organizations are able to identify, manage, and respond to risks in an integrated manner. This study aims to analyze the role of Enterprise Risk Management on organizational resilience in the era of digital transformation using a case study of PT Unilever Indonesia Tbk. This research employed a qualitative approach with a case study method through document analysis of the annual report, sustainability report, and corporate governance report of PT Unilever Indonesia Tbk for the 2020–2024 period. The analysis was conducted based on the five components of the 2017 COSO Enterprise Risk Management Framework: Governance and Culture, Strategy and Objective Setting, Performance, Review and Revision, and Information, Communication, and Reporting. The results indicate that ERM implementation plays a role in strengthening organizational resilience by improving risk identification capabilities, improving adaptive decision-making, strengthening governance, and enhancing organizational capacity to address business change and disruption. Furthermore, the integration of risk management with corporate strategy supports operational continuity and the achievement of organizational goals amidst the dynamics of digital transformation. This research provides theoretical contributions to the development of Enterprise Risk Management and organizational resilience studies, as well as practical implications for companies striving to build more resilient and sustainable organizations in the digital era.
INFLUENCER CREDIBILITY AND FOMO IN GEN Z BEAUTY PURCHASES: A CROSS-NATIONAL STUDY
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.202

Abstract

This study investigates how influencer credibility and Fear of Missing Out (FOMO) shape brand attitude and purchase decisions in TikTok beauty marketing among Generation Z consumers in Thailand and Indonesia. A quantitative cross-sectional design was employed with 800 Gen Z TikTok users (400 from Thailand, 400 from Indonesia) who followed beauty influencers. Data were analyzed using PLS-SEM, MICOM, and Multi-Group Analysis. The findings show that attractiveness and expertise significantly enhance brand attitude, with expertise producing the strongest effect (β=0.545). Trustworthiness does not significantly influence brand attitude. Brand attitude and FOMO significantly increase purchase decisions, but FOMO does not moderate the brand attitude-purchase decision relationship. Brand attitude fully mediates the effects of attractiveness and expertise on purchase decisions. Multi-group analysis reveals that expertise and brand attitude effects are stronger in Indonesia, while FOMO effects are stronger in Thailand. The study extends the Theory of Reasoned Action and Social Influence Theory to the TikTok beauty context, demonstrating that expertise-based credibility operates through brand attitude. At the same time, FOMO functions as a direct emotional driver. For beauty brands, expertise-oriented content should be emphasized in Indonesia, while time-sensitive campaigns should be used in Thailand.
FRONT-END INTERFACE DESIGN AND IMPLEMENTATION OF A WEB-BASED INVENTORY INFORMATION SYSTEM FOR TRAINING INSTITUTES IN JAKARTA
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.203

Abstract

Background: Managing inventory data in non-formal educational institutions with multiple branches frequently encounters synchronization barriers when conducted manually through conventional recording methods. Objective: This study aims to design and implement an integrated web-based inventory information system front-end interface to enhance operational efficiency, data integrity, and asset monitoring transparency across various Training Centers (TCs). Methodology: Adopting a linear sequential (Waterfall) software development model, this research encompasses interface requirements analysis, visual architecture design (wireframes and prototypes), code implementation, and rigorous system testing. Data collection was executed through field observations, in-depth interviews, and a comprehensive literature review. Findings: This study delivers a responsive, structured, and user-friendly inventory interface developed using core web technologies: HTML5, CSS3, JavaScript, and the Bootstrap framework. Interface testing via the black-box methodology demonstrates that the visual system dynamically adapts across diverse device screen resolutions and modern web browsers. Conclusion: The developed system effectively minimizes the risks associated with data redundancy while optimizing centralized asset condition tracking within training institutes in Jakarta.
STRATEGIC CIRCULAR ECONOMY MANAGEMENT FOR LOW-CARBON URBAN WASTE GOVERNANCE
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.204

Abstract

The growing volume of municipal solid waste and increasing greenhouse gas (GHG) emissions have made effective urban waste governance a critical component of sustainable development. Although circular economy initiatives have gained global attention, research has largely focused on technological solutions and resource efficiency, with less emphasis on the governance capacity needed to ensure successful implementation. This study examines how governance capacity supports circular economy implementation in advancing Sustainable Development Goal (SDG) 12 and climate mitigation through sustainable urban waste management in Jakarta, Indonesia. Using a qualitative case study approach, the research applies the Context–Input–Process–Product–Outcome (CIPPO) framework, supported by policy analysis, government reports, and relevant literature. The findings show that Jakarta has strengthened its circular economy initiatives through the expansion of waste banks, TPS 3R facilities, refuse-derived fuel (RDF) plants, and waste-to-energy infrastructure. However, fragmented institutional coordination, inconsistent policy implementation, limited stakeholder collaboration, and financing constraints continue to affect their effectiveness. This study proposes an integrated governance framework that highlights governance capacity as the key driver connecting circular economy implementation with greenhouse gas reduction. The framework provides practical insights for strengthening sustainable urban waste governance and accelerating progress toward SDGs 11, 12, 13, and 17, while supporting Indonesia's transition to a low-carbon circular economy.
DESIGN AND DEVELOPMENT OF A WEB-BASED POINT OF SALE SYSTEM AT WARUNG BANG NOPI
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.205

Abstract

This research aims to design and develop a web-based Point of Sale (POS) information system to overcome operational challenges at Warung Bang Nopi, a micro, small, and medium enterprise (MSME) in Central Jakarta. The existing manual management leads to inaccurate inventory tracking, lost debt records, unrecorded transaction history, and financial calculation errors. To address these issues, the system was modeled using Unified Modeling Language (UML) with three main actors (Owner, Admin, and Cashier). The software was developed using the Model-View-Controller (MVC) architecture, utilizing the CodeIgniter framework, PHP programming language, and MySQL DBMS. Functional testing using Black-box testing confirmed that all features operate properly. The final result is a POS system that automates store operations, prevents the loss of debt records, and secures real-time financial reporting. Consequently, this system significantly enhances daily operational efficiency and supports strategic decision-making for the business.
BRIDGING THE GAP: HOW MANAGEMENT ACCOUNTING PRACTICES MEDIATE THE EFFECT OF IT TOOLS ON ENTERPRISE PERFORMANCE – EVIDENCE FROM MSMEs
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.206

Abstract

Micro, small, and medium enterprises (MSMEs) are increasingly encouraged to adopt information technology (IT) tools to remain competitive. Yet, the mechanism through which such technology translates into superior enterprise performance remains insufficiently understood. Drawing on contingency theory, this study examines whether management accounting practices—operationalised through budget practice—mediate the relationship between IT tools and enterprise performance among MSMEs. Data were collected through a survey of MSME owners/managers and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The measurement model demonstrates adequate convergent and discriminant validity. In contrast, the structural model indicates that IT tools exert a strong positive influence on budget practice, and that budget practice, in turn, positively influences enterprise performance. However, the direct path from IT tools to enterprise performance is not statistically significant. In contrast, the indirect path through budget practice is significant, indicating that budget practice fully mediates the effect of IT tools on enterprise performance. These findings suggest that the performance benefits of IT investment in MSMEs are not automatic but are realised through improved internal management accounting practices. The study contributes to the management accounting literature by clarifying the mediating mechanism linking technology adoption and performance in a resource-constrained MSME setting and by offering practical implications for MSME actors and policymakers seeking to maximise returns on IT investment.
THE INFLUENCE OF EMPLOYEE TURNOVER INTENSITY, FINANCIAL ACCOUNTING SYSTEM IMPLEMENTATION, AND DIRECT SUPERVISION ON CORPORATE PERFORMANCE ACCOUNTABILITY, WITH EFFECTIVE WORK CULTURE AS A MODERATING VARIABLE, AT COMPANY XX IN 2026.
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.207

Abstract

Competitive dynamics in the corporate sector demand radical changes in corporate governance systems to maintain stakeholder trust. Performance accountability is no longer viewed merely as an instrument for bureaucratic compliance or formal paper-based reporting; rather, it is a comprehensive manifestation of an organization's commitment to managing every aspect of its resources efficiently, transparently, and responsibly. This study employs a quantitative approach with an associative-causal design. Data were collected via a survey method involving the distribution of structured, Likert-scale questionnaires to employees of Company XX. Statistical data analysis and hypothesis testing were conducted using component-based Structural Equation Modeling (SEM) via SmartPLS version 4.0. The study population comprised all 90 permanent and contract employees within the operations, finance, and administration divisions of Company XX in 2026; a saturated sampling (census) technique was applied. The research findings indicate that: Employee Turnover Intensity has a significant negative effect on Corporate Performance Accountability; the Implementation of the Financial Accounting System has a significant positive effect on Corporate Performance Accountability; and Inherent Supervision does not have a significant effect on Corporate Performance Accountability. Furthermore, Effective Work Culture does not significantly mediate the effect of Employee Turnover Intensity, the Implementation of the Financial Accounting System, or Inherent Supervision on Corporate Performance Accountability.
PERCEPTIONS AND BEHAVIORS OF LP3I JAKARTA POLYTECHNIC STUDENTS AT THE DEPOK CAMPUS IN CHOOSING ONLINE OJEK AS A DAILY TRANSPORTATION MEANS
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.208

Abstract

This research was conducted to find out how students of Politeknik LP3I Jakarta Depok Campus perceive and behave in choosing online motorcycle taxis as their daily transportation. The results of this study were obtained through in-depth interviews with several students of Politeknik LP3I Jakarta Depok Campus who frequently use online motorcycle taxis in their daily activities. The results show that students who actively use online ojek applications are more interested in using the Grab app to support their college activities. The choice is influenced by several internal factors such as promotions and ease of access, as well as external factors like excellent driver service. Complaints they experienced include difficulty finding drivers during bad weather, incomplete supporting facilities, drivers’ unfriendly attitudes, not properly ensuring passenger safety, and fairly long order times.
ANALYSIS OF THE IMPACT OF FUEL PRICE INCREASES ON THE PURCHASING POWER OF THE COMMUNITY IN DEPOK CITY
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.210

Abstract

This study aims to determine how the increase in non-subsidized fuel prices affects the ability of the people of Depok City to purchase goods and services. This research employs a quantitative descriptive method using simple linear regression analysis, with data processed using SPSS software version 26. The sampling technique used was non-probability sampling with the accidental sampling type, involving a total sample of 114 respondents from the Depok City community who experienced the impact of the non-subsidized fuel price increase. The validity and reliability test results indicate that all statement items for both variables are considered valid and reliable, with Cronbach's Alpha values reaching 0.933 for the fuel price increase variable (X) and 0.921 for the community purchasing power variable (Y). The simple linear regression analysis produced the equation Y = 7.255 + 0.918X. The significance value obtained was 0.000, which is smaller than 0.05. In addition, the calculated t-value of 12.462 is greater than the t-table value of 1.981. Thus, it can be concluded that the increase in fuel prices has a positive and significant effect on community purchasing power. The R² value of 0.581 indicates that the fuel price increase can explain 58.1% of the change in community purchasing power, while the remaining 41.9% is influenced by factors outside the scope of this study. The findings of this study indicate that policies are needed to mitigate the impact, such as providing appropriate social assistance to communities significantly affected by the rise in fuel prices.
Classification of Students’ Cumulative Grade Point Average (CGPA) in the Information Management Program at LP3I Polytechnic, Jakarta Using the C4.5 Decision Tree Algorithm
IC-BESTS: International Conference on Business, Economics, Technology, and Social Sciences 2026: The IC-BESTS (International Conference on Business, Economics, Technology, and Social Sciences
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/icbests.v1i1.211

Abstract

Grade Point Average (GPA) is one of the primary indicators used to measure students' academic achievement during their university education. GPA information enables study programs to evaluate academic performance, monitor learning progress, and develop strategies to improve educational quality. This study aims to analyze the GPA achievement of students in the Informatics Management Study Program at LP3I Jakarta Polytechnic using the Decision Tree C4.5 algorithm. The dataset consists of students' academic records, where Semester Grade Point Average (SGPA) scores from the first to the final semester serve as predictor attributes, while GPA achievement categories function as the target variable. The research process includes data collection, preprocessing, attribute selection, data transformation, and classification model development using RapidMiner. The Decision Tree C4.5 algorithm was selected because it generates interpretable decision tree models and identifies the most influential attributes affecting GPA achievement. The resulting classification rules are expected to reveal the relationship between semester GPA performance and final GPA categories. The findings can assist study programs in identifying students with different academic performance levels at an early stage, supporting data-driven academic decision-making, and developing strategies to improve learning outcomes and overall educational quality at LP3I Jakarta Polytechnic.

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