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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.
Arjuna Subject : -
Articles 126 Documents
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THE EFFECT OF THE EDUTAINMENT METHOD ON STUDENTS’ LEARNING ACHIEVEMENT IN THE SELF-DEVELOPMENT COURSE AT POLITEKNIK Inna Hanarti; Mira Firlana; Nur Haris Ependi
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.v1i1.235

Abstract

The purpose of this study was to know (1) the impact of the Teams Games Tournament (TGT) and conventional learning models on the students history education achievement (2) to reveal the impact differences between the students with high and low learning independence on their history education achievement, and (3) to find out the interactional impact between the learning models on the students history education achievement and their independent learning. The research was carried out in SMA 1 Banyudono in the second semester of academic year 2012/2013. The study population was all students in class XI IPS SMA N 1 Banyudono, of the population of researchers got 32 students XI IPS 4 as the experimental group using the learning model of TGT and 32 students of class XI IPS 3 as control group using conventional learning. Sampling technique used was the cluster random. The data were analyzed with ANOVA multiple regression after precondition test. The normality analysis was tested using Lilliefors significant corection from Kolmogorov-Smirnov Test, meanwhile the homogeneity analysis with Levene's Test. From the results of this research concluded that: 1) There is a significant differing impact of TGT and conventional learning models on the students history education achievement, as shown by F value = 4.861, and p value = 0.31> 0.05. 2) a significant differing impact between students with high and low learning independence is found as reflected by F value = 40.822, and p value = 0.000 <0.05, and finally 3) there is no interactional impact between the learning models and the students independent learning in history education as confirmed by F value = 2.063, and p value = 0.129> 0.05. Based on this research, it can be concluded that the learning model, edutainment method, indoor and outdoor learning activities, and students’ learning motivation have a significant influence on students’ learning achievement in the Development of Self course. Keywords: Learning achievement, learning model, edutainment method, indoor-outdoor learning activities, learning motivation.
A MODEL OF HUMAN RESOURCE COLLABORATION AND INTEGRATION IN THE IMPLEMENTATION OF THE REPRESENTATIVE FUNCTION OF THE HOUSE OF REPRESENTATIVES OF THE REPUBLIC OF INDONESIA Jazuli Juwaini
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.v1i1.236

Abstract

The implementation of the representative function of the House of Representatives of the Republic of Indonesia (Dewan Perwakilan Rakyat Republik Indonesia—DPR RI) constitutes one of the fundamental pillars of constitutional democracy, aimed at ensuring that public aspirations are effectively incorporated into the public policymaking process. The increasing complexity and dynamic nature of societal issues require that the representative function no longer relies solely on the individual capacities of members of parliament, but also on the effectiveness of collaboration and integration among the human resources (HR) supporting the constitutional duties of the legislative institution. This study aims to analyze the significance of human resource collaboration and integration in strengthening the representative function of the DPR RI through a qualitative case study conducted at the Secretariat General of the DPR RI. The findings reveal that the effectiveness of the representative function is strongly influenced by the synergy among members of parliament, expert staff, civil servants, researchers, policy analysts, legislative drafters, librarians, and other supporting units in producing comprehensive information, policy analyses, and recommendations. Nevertheless, the study also identifies persistent organizational fragmentation, sectoral ego, and suboptimal knowledge integration, which limit the effectiveness of institutional support for the representative function. Accordingly, this study proposes a collaborative model based on knowledge sharing, cross-unit coordination, and human resource capacity development to establish a more adaptive, responsive, and evidence-based support system for parliamentary representation. Strengthening human resource collaboration is therefore a fundamental prerequisite for improving the quality of the DPR RI's political representation in responding to the demands of modern democracy.
ANALYSIS OF THE FINANCIAL PERFORMANCE AND FINANCIAL HEALTH OF PT GUDANG GARAM TBK FOR THE 2021–2023 PERIOD hamizar Hamizar
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.v1i1.238

Abstract

This study aims to analyze the financial performance and financial health rating of PT Gudang Garam Tbk during the 2021–2023 period by applying financial ratio analysis, including liquidity, solvency, profitability, and activity ratios, as well as the standard ratios stipulated in the Decree of the Minister of State-Owned Enterprises No. KEP-100/MBU/2002. The study uses secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange for 2021–2023. The results show that PT Gudang Garam Tbk remained liquid; however, its liquidity declined each year, particularly in the quick ratio and cash ratio, both of which were below ideal industry standards. In terms of solvency, the debt-to-assets and debt-to-equity ratios remained within reasonable limits, indicating a stable financial structure and a relatively low level of financial risk. Profitability fluctuated, although return on assets (ROA) and net profit margin (NPM) were relatively stable. With respect to activity ratios, the company demonstrated high efficiency in managing receivables, both in collection frequency and the speed of cash collection. Based on its financial health rating, the company was categorized as less healthy throughout the 2021–2023 period.
THE INFLUENCE OF FINANCIAL LITERACY ON THE SAVING BEHAVIOR OF GENERATION Z AT POLITEKNIK LP3I JAKARTA CENTRAL JAKARTA CAMPUS Ferdy Andika; Muhammad Ilyas Abdilah; Bintang Fajar Maulana
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.v1i1.239

Abstract

This study examines the effect of financial literacy on the saving behavior of Generation Z students at Politeknik LP3I Jakarta, Central Jakarta Campus. Generation Z is often characterized by consumptive tendencies and low financial literacy, which is reflected in inconsistent saving habits. A quantitative descriptive method was used, with data collected through a questionnaire distributed to student respondents from several study programs at the campus, selected through non-probability sampling. Data were analyzed using multiple linear regression with the assistance of IBM SPSS. Validity and reliability tests confirmed that all questionnaire items were valid and reliable, indicating that the instrument was appropriate for measuring financial literacy and saving behavior. Classical assumption tests showed that the data were normally distributed and free from multicollinearity and heteroscedasticity, confirming that the regression model was suitable for analysis. The regression analysis revealed that financial literacy has a positive and statistically significant effect on saving behavior, with a substantial contribution to explaining variation among Generation Z students. These findings support the Theory of Planned Behavior, in which financial understanding acts as a form of perceived behavioral control that fosters saving habits, and confirm that stronger financial literacy corresponds to better and more consistent saving behavior among Generation Z.
DOES PERCEIVED COLLECTIVE EFFICACY MEDIATE THE DIAGNOSTIC BUDGET–TEAM EFFECTIVENESS LINK? EVIDENCE FROM HIGHER EDUCATION INSTITUTIONS IN WEST SUMATRA Arisa Darlin; Imaniar; Zaitul
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.v1i1.240

Abstract

This study examines how the diagnostic use of budgets impacts team effectiveness in higher education institutions, particularly through the lens of psychological factors. While budgets are widely used as management control tools amid increasing demands for accountability and performance, there is limited and inconsistent empirical evidence on their effects on team outcomes. Drawing on Simons’ Levers of Control framework and Bandura’s Social Cognitive Theory, the research explores whether perceived collective efficacy serves as a mediator between diagnostic budget use and team effectiveness. Data were gathered from structural leaders and administrative staff involved in budgeting at higher education institutions in West Sumatra, Indonesia, yielding 59 valid responses, which were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that diagnostic budget use enhances both perceived collective efficacy and team effectiveness. Perceived collective efficacy, in turn, significantly boosts team effectiveness and partially mediates the link between budget use and team outcomes. These findings highlight the importance of psychological mechanisms—specifically, shared team confidence—in translating formal control practices into improved effectiveness. The study contributes to the management control literature by integrating management accounting and social-cognitive perspectives and recommends that universities support formal budget monitoring with measures to build collective team confidence, such as transparent feedback, participative goal setting, and recognition of team achievements.
SPATIO-TEMPORAL MONITORING OF COASTAL LAND COVER CHANGE USING REMOTE SENSING AND ARTIFICIAL INTELLIGENCE IN CIREBON REGENCY Yuliana Susilowati; Ayubella Anggraini Leksono; Yusa Inderapermana
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.v1i1.241

Abstract

Coastal regions are highly dynamic environments that experience continuous land cover changes driven by urban expansion, aquaculture development, agricultural activities, shoreline erosion, and ecosystem degradation. Monitoring these changes is essential for supporting sustainable coastal management, environmental conservation, and climate adaptation. This study evaluates the integration of remote sensing and artificial intelligence (AI) for monitoring land cover dynamics in the coastal area of Cirebon Regency, Indonesia, during the period 2015–2025. Multi-temporal Landsat satellite imagery was processed through atmospheric and geometric corrections, cloud masking, image compositing, and feature extraction. Spectral indices, including the Normalized Difference Water Index (NDWI), Normalized Difference Built-up Index (NDBI), Normalized Difference Vegetation Index (NDVI), and Mangrove Vegetation Index (MVI), were employed to improve the discrimination of water bodies, mangroves, built-up areas, and other vegetation. A Random Forest algorithm was applied to classify land cover and detect spatial and temporal changes with improved accuracy and efficiency compared with conventional approaches. The results indicate a continuous expansion of built-up areas accompanied by a substantial decline in mangrove forests and water bodies, reflecting increasing anthropogenic pressure on coastal ecosystems. Although other vegetation exhibited a moderate increase, it cannot compensate for the ecological functions lost through mangrove degradation, particularly in coastal protection, biodiversity conservation, and blue carbon storage. These findings provide valuable baseline information for sustainable coastal spatial planning, ecosystem restoration, disaster risk reduction, and environmental impact assessment of future infrastructure developments, including the Giant Sea Wall (GSW), while demonstrating the effectiveness of AI-assisted remote sensing for long-term coastal resource management in Indonesia

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