Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship

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183 articles
Proceedings Article

The Detection of Corruption and The Role of Accountant in Achieving Good Public Governance

Rozmita Dewi YR
The Government of Indonesia has been conducting various corruption eradication efforts; however, these have not been able to effectively prevent corruption in Indonesia. Indonesian Corruption Eradication Commission (KPK) has managed to unravel corruption cases through a thorough detection and investigation....
Proceedings Article

The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange

R. Nelly Nur Apandi, Sidharta Utama, Hilda Rosieta
an important issue in the audit process is closely related to the amount of fees set out in an audit engagement. One of the determinants of audit fees based on the characteristics of the audited is related to the corporate governance. The purpose of this study is to determine the effect of corporate...
Proceedings Article

Internal Control and Quality of Financial Reporting in Zakat Management Organization

Elis Mediawati
Zakat is the third pillar of Islam, it must be fulfilled by a muzaki (the person who is obliged to issue zakat), because the rights of others are in the assets which are owned. Zakat in Islam is the worship contains two dimensions they are hablum minallah or vertical dimension and hablum minannas or...
Proceedings Article

The Effect of Employee Competence on the Reliability of Financial Statements

R. Ait Novatiani, R. Roosaleh Laksono
Often we find that the financial statement presented by a company occurred inaccuracy of time in preparing financial statements, causing delays in decision making. Financial statements is financial information used by the company as a means of decision making, the financial statements should be reliable...
Proceedings Article

The Opportunities and Challenges of Islamic Accounting Learning for Vocational Students and Its Application in Islamic Microfinance Institutions

Arim Nasim, Agus Widarsono, Ellinna Riennovita
HR needs in the field of Islamic Economy by 2017 is 20,838 people per year. Nevertheless, the average number of S1 and S2 graduates of Islamic Economy Study Program is 6,542 per year. Hence, there's a gap of 14,296 per year. Most of the needs, especially for BMT and Sharia Cooperative, can be fulfilled...
Proceedings Article

The Impact of Delegated Authority and Organizational Commitment toward Budget Participation

Ernawaty Usman, Nurhayati Haris, Sugianto Sugianto
This study aimed to determine (1) the impact of participative budgeting towards local government performance, (2) the impact of delegation of authority towards local government performance, (3) the impact of organization commitment towards local government performance, (4) delegation of authority as...
Proceedings Article

Reorientation and Renewal of Indonesia Economy Education Curriculum Paradigm based on Creative Economy, Character Education and Local Cultural Values

Moch Noviadi Nugroho
The shift of development paradigm, which initially rests on the power of natural resources based, then changed to rely on the strength of human resources based or commonly also called knowledge-based economy. Creative economy is an economic era that intensifies information and creativity by relying on...
Proceedings Article

The Effect of Return on Assets and Return on Equity to the Stock Price

Fitri Sukmawati, Innes Garsela
This study aims to determine how the "Effect of return on assets and return on equity to the stock price on PT.Indocement Tunggal Prakarsa Tbk". This study uses descriptive-quantitative analysis using classical assumption test. Collecting data using secondary data in the financial statements. The statistical...
Proceedings Article

Stock Valuation of Indonesian Natural Gas Company in the Middle of Global Economic Slowdown

Felix Terahadi, Subiakto Soekarno
2015 is a difficult year as the economic slowed down has made most industries suffer in their core business activities. Nevertheless, Indonesian stated-owned company, PT. Perusahaan Gas Negara (Persero) Tbk (PGN), announced their infrastructure project plan. The project consist of 12 pipelines infrastructure...
Proceedings Article

Developing Students' Financial Literacy and Financial Behaviour by Students' Emotional Quotient

Azizah Fauziyah, Siti Aty Ruhayati
Indonesian financial level exists at the middle level to demand efforts to improve financial literacy and financial behaviour. This study aims to determine the effect of emotional capability to financial literacy and its implications for financial behaviour. This research is a descriptive study using...
Proceedings Article

Valuation of Upstream Oil and Gas Projects using Discounted Cash Flow Methods

Zarpani Zarpani
The objectives of this study are to valuing the interest in the project development of the "AAX" oil field, "NW NTX" working area which is currently held by "AX" limited and "STX" Limited as contractor under the terms of Production Sharing Contract (PSC) with the Indonesian government, represented by...
Proceedings Article

The Analyses of Auditors' Personal Characteristic and its Impact on the Public Accountants' Ethics

Amilin Amilin
The aim of this study is to examine the differences in auditors personal characteristic and their impact on the implementation of the public accountants ethics. The respondents are the auditors who work in the public accounting firm in Jakarta, Indonesia. The sample selection using purposive sampling...
Proceedings Article

Islamic Monetary Policy and its Impact on the Growth of Islamic Banking (Case Study in Indonesia)

Yoghi Citra Pratama
Islamic economics as a new eld in the modern economic science recognizes not only the principles and operations of Islamic commercial banks but also central bank as the monetary and economic authority. Amongst all, the main functions of a central bank in Islam are to maintain price stability and prosperity...
Proceedings Article

Budget Implementation in Higher Education

Asep Kurniawan, Tjutju Yuniarsih, Sumarto Sumarto
This study analyzed the implementation of the budget in universities. Implementation of the budget in question is how the budget preparation and how the implementation of the budget in universities. The method used in this research is a case study method with qualitative approach. The object of research...
Proceedings Article

Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia

Nova Novita
This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20...
Proceedings Article

Real Activities Manipulation (RAM) and Accrual-based Earning Management Pre and Post IFRS Adoption in Indonesia

Dyah Purwanti
The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance...
Proceedings Article

Creative Thinking Skills within Accounting in College Curriculum of Indonesia

Gayatria Oktalina, Erika Feronika Br. Simanungkalit
Merger of Indonesia to the MEA demanding college graduates have high competitiveness, so that the curriculum should encourage students to have a high-level thinking skillÿone ofÿthem is creative thinking. So, this research examines the content and chances of implementing creative thinking skills across...
Proceedings Article

Performance Evaluation of Indonesian Banks and Foreign Banks Operating in Indonesia Related to Classification of Capital

Sugiarto Sugiarto
This study was undertaken to prove the public perception that bigger banks are more difficult to bankrupt than smaller banks through performance evaluation of Indonesian banks and foreign banks operating in Indonesia related to classification of capital. The study was conducted using secondary data obtained...
Proceedings Article

Financial and Non Financial Factors that Influence the Implementation of IFRS

Icih Icih, Siti Rodiah Qolbiah
Benefits of IFRS adoption by Indonesia has increased credibility, usefulness and comparability of financial reporting . In fact, the adoption of IFRS, many obstacles. This research aims to determine the financial and non financial factors that affect the implementation of IFRS on 8 companies in Property...
Proceedings Article

Smart Business Strategy: Optimize the Role of Management Accounting

Yoga Tantular Rachman, Sendi Gusnandar Arnan, Yogo Heru Prayitno
this research purpose is to remind the role of management accounting for the business success. This research is using descriptive qualitative by studying literature method. The strategy is a key determinant of the success of a company in the long term that will ultimately make the company become winners...
Proceedings Article

Feasibility Analysis of Breeding Sheep Garut

Ina Ratnasari, Dian Hakip nurdiansyah
Karawang District as one of the agricultural areas in West Java province have large farms, allowing one to open a sheep breeding business. The availability of sufficient land to provide food make Karawang area deserves to be one of the region for breeding sheep or goats. This study aims to examine the...
Proceedings Article

The Role of the Rate of Profit Concept in Creating Islamic Financial Market Stability

Trisiladi Supriyanto
This study aims to establish a concept of rate of profit on Islamic banking that can create economic justice and stability in the Islamic Financial Market. To determine the role of the rate of profit as the basis of the profit sharing system implemented in the Islamic financial system, we can see the...
Proceedings Article

Cognitive Bias and Risk Preferences Analysis of Ponzi Scheme Investors

Maya Sari, Nugraha Nugraha
The form of Ponzi scheme has evolved over many years and continues to change shape.The interesting phenomenon from such as Ponzi Scheme is that although many investors have lost their money, as publicized in the mass media, the case still continued until now. This study aims to gain an overview of cognitive...
Proceedings Article

Determinant Factor of Firm's Value on Manufacturing Company in Indonesian Stock Exchange

Suparno Suparno, Djoko Pitoyo
This study aims to analyze and provide empirical evidence that the independent variable Dividend Policy, Manager Share-Owned, Board Size and Profitability, both partially and simultaneously influence the Value of the Firm. Based on agency theory and the theory of dividend policy, in line with the phenomenon...
Proceedings Article

A Risk Analysis of the Customer for Deposit Products in Islamic and Conventional Banking

Badria Muntashofi, Faris Azka
There are currently two types of deposits in the banking world. Ie deposit products of two different banking systems; conventional banking and Islamic banking. From the years 2011-2013 phenomenon decline in deposits (deposits) on Islamic banking and conventional, as well as the fact there is a deposit...
Proceedings Article

An Analysis of Efficiency Technique Level of Rural Bank by using Data Envelopment Analysis (DEA)

Wini Welani, Nugraha Nugraha, Heraeni Tanuatmodjo
Purpose - The purpose of this research is to measure the efficiency technique level of Rural Banks in 2013-2014 by using a Data Envelopment Analysis (DEA) method, by BANXIA software. Design/methodology/approach - The approach used to choose the input and output is intermediation approach. The Input used...
Proceedings Article

The Influence of Financial Performance on Stock Price in Indonesian Oil and Gas Companies

Nurul Eka Putri Purnamasari, Imas Purnamasari, Budhi Pamungkas Gautama
Oil and gas industry showed a declining financial performance caused by the collapse in world oil prices. The purpose of this research to know the effect of profitability and solvency on the stock price of Oil and Gas Company listed on the Stock Exchanege in The Period of 2010-2015. This research applied...
Proceedings Article

Sharia Compliance on Murabaha Financing

Elis Mediawati, Silviana Agustami
This research aims to find out how the sharia compliance supervision on murabaha financing, as well as things become supporters and obstacles in fulfillment of sharia principles on murabaha financing at BMT. This study used a qualitative descriptive method. The data used is Primary data were obtained...
Proceedings Article

The Relationship of Local Own Revenues and General Fund Allocation on Capital Expenditure of Local Government

Heni Mulyani
The percentage of personnel expenditure, spending on goods and services, and other (routine) expenditures in all provinces in Indonesia has been increasing every year with a relatively constant value. This study aims to determine the relationship of local own revenue and general fund allocation on capital...
Proceedings Article

The Effect of Operating Cash Flow on the Profit Growth

Agus Widarsono, Mega Rahmawati
This study aims to investigate the effect of operating cash flow to the profit growth. This study employs associative approach. The objective of the study is to obtain the picture concerning operating cash flow, and to depict the mechanism regarding profit growth in State-Owned Enterprise (SOE) bank,...
Proceedings Article

The Impact of Tourists' Visit Number on the Regional Own Revenue

Imas Purnamasari, Gita Dwi Rahmi
The main aim of this research is to determine the impact of tourists' visit number on the regional own revenue in West Java Province. This research used descriptive and verivicative method. The data was collected by using documentation study technique. The research used the annual data that is published...
Proceedings Article

SRI Rice Organic Farmers' Dilemma : Between Economic Aspects and Sustainable Agriculture

D.Yadi Heryadi, Trisna Insan Noor
Organic Farming is the future agriculture to achieve sustainable agriculture which considers social, economic and environmental aspects. Nowadays, the performance of its development has not met expectations, particularly organic SRI rice farming in Tasikmalaya Regency. Factors that cause less encouraging...
Proceedings Article

The Influence of Green Marketing on Perceived Value of Pertamax Purchasing Decision

Rennyta Yusiana, Arry Widodo
Environmental degradation intensifies in Indonesia and in the world giving direct impact on human life. The issue of care for the environment and as a form of social responsibility, prompting many companies to create and offer environmentally friendly products (green product). This study aims to determine...
Proceedings Article

Marketing Artificial Reef as Recreational SCUBA Diving Resources: Feasibility Study for Sustainable Tourism

Harriman Samuel Saragih
Indonesia is known as a coastal country which has rich natural resources. Indonesia's islands have attracted scuba divers globally to dive and experience the sensation of Indonesia's maritime ecosystem. Previous studies have shown that scuba diving as an ecotourism object is able to contribute both positive...
Proceedings Article

The Effect of Environmental Corporate Social Responsibility (CSR) Disclosure to Investor Behavior: Empirical Study from Indonesia Capital Market

Marsdenia Marsdenia
The purpose of this study is to investigate the effect of environmental CSR Disclosure to investor behavior. Proxy of investor behavior is Cummulative Abnormal Returns (CAR). Motivation of study is inconclusive result of effect of environmental CSR disclosure to investor behavior. Main contribution of...
Proceedings Article

Strategy of Product Development and Process of Creative Industries in Indonesia

Ryan Kurniawan, Andhi Sukma, Evo Sampetua Hariandja
Creative industries in Indonesia are confronting the globalization pressures that is profoundly focused and to maintain their prosperity by new product development. The target of this study was investigating the activity of product development by including strategy, process, organization, the performance...
Proceedings Article

Overall Equipment Effectiveness Improvement with Total Productive Maintenance Method

Claudia Febianny Susilo, Aditya Andika
This paper discusses the results of a research conducted on the production process of a pharmaceutical product. The product is made by an Indonesian Pharmaceutical company. At the production process, there is a process that is considered not optimal and requires improvement. The process is the packaging...
Proceedings Article

Customer's Perception and Expectation for Reverse Logistics Implementation

Farida Pulansari, Dwi Sukma Donoriyanto, Nisa Masruroh
Good communication between buyers and sellers are important strategy for company to maintain the customer satisfaction, loyalty, and enhance financial performance. Complaint is a signal that indicates important information that needs quick response. On the other hand, environmental problems (i.e. waste,...
Proceedings Article

Supply Chain Operational Capability Affecting Business Performance of Creative Industries

Suryadi Hadi, Benyamin Parubak
The creative industries can be used as a potential sector in order to reduce social problems and contribute to improve economy. The sustainability of this industry operation can be overcome by increasing the supply chain operational capability, such as, structural capabilities, logistics and technology....
Proceedings Article

Patent Investigation on Pellet Biomass from Empty Fruit Bunch to Enhance Innovation Development of Renewable Energy

Tommy Hendrix, Adityo Wicaksono, Firman Tri Ajie
Sustainability of renewable energy development has become big issue. Government has set its target to replace fossil fuel based energy into new and renewable energy. For this, research and development (RnD) in renewable energy sector must be massively done and should be well planned. On the contrary,...
Proceedings Article

Food Supply Chain: Consumer Preferences

Jessy Safitri Sitorus, Agus Rahayu
Aim of this study was to determine the effect method of guided discovery learning and method of problem solving for student's critical thinking skills. The reason for this study is the low level of critical thinking skills. Guided discovery learning method emphasizes constructing knowledge through discovery....
Proceedings Article

Food Supply Chain: Consumer Preferences

Imanuella Romaputri Andilolo, Ikma Citra Ranteallo
There are many papers that independently argue either for or against short or long food supply chain management. This paper attempts to combine both sides of arguments for short and long food supply chain through literature research. The arguments for short supply chain referred to in this paper as altruistic...
Proceedings Article

Traditional Food for Small and Medium Enterprises (SMEs)

Asep Nurhikmat, Tommy Hendrix
Studies have been conducted on gudeg canned to increase shelf life. Gudeg is a traditional food based young jackfruit from Yogyakarta Province - Republic of Indonesia with a shelf life of 2 to 3 days. Techniques processing adapted to small and medium industries (SMEs) scale with a capacity of 1000 cans...
Proceedings Article

Analysis of Economic Transformation and Determination of Main Economic Sectors in the Future

Sri Lestari, Samsul Arifin
The objectives of this study are: the first, to demonstrate the economic relations between Jakarta-Banten and also National-Banten. The second is to identifying the main sector of economy in determining the future. Research methods were used to answer the first objective was the correlation of the product...
Proceedings Article

An Examination of Organizational Determinants Influencing Green Production Adoption by SMEs in Malaysia

Mohd Firdaus Ruslan, Marlina Muhamad, Mohd Fazil Jamaludin
Small and Medium Enterprise (SME) is an important economic entity in most country including Malaysia. Statistic from SME Corporation Malaysia shows that currently, there are 645, 136 SMEs and they contribute 32.7% of Malaysia's Gross Domestic Product (GDP) and the forecast will be 41% by 2020. Statistics...
Proceedings Article

Blogspot-Based Learning Model to Improve Economic Self Directed Learning

Zul Afdal, Disman Disman, Munir Munir
Material complexity of the subject matter can be about problem meaning for participant is taught in studying. Of advance research result is concluded indeed besides college material complexity, about problem learned happening also since palls it media approaching that utilized by educator at deep pass...
Proceedings Article

The Analysis of Quality Control in Garment Company Using Statistic in Controling Product

N. Mayang, T.A. Koeswandi, S. Yulianti
Garment Company is a company engaged in the manufacture of garments such as pants, t-shirts, shirts and others. In order to maintain consumer confidence to produce a quality product, the company used a sampling technique with International standards by suppressing high defect products. In fact, the average...
Proceedings Article

Quality Control of Product: Statistical Process Control

Solehatin Ika Putri, Chandra Budhi Septyandi, Dwi Phayana Rohandani
the problems faced by PT. Wahana Java Semesta Intermedia are still the emergence of defect products in every production and it escaped from quality control checked thus it reaches the consumer. This study aimed to analyze the application of products quality control system applied in PT. Wahana Java Semesta...
Proceedings Article

Analysis Factors Affecting Students' Satisfaction with Academic Services Based on Servqual

Girang Razati, Sumiyati Sumiyati, Masharyono Masharyono
Colleges are required to continue to improve in the satisfaction of students in the service provided. The purpose of this research to understand factors that which influences student satisfaction seen from servqual. Methods used explanatory survey. The subject in this study was 201 students. Data analysis...
Proceedings Article

Quo Vadis Product Development Strategy of Indonesia Manufacturing Companies

Evo Sampetua Hariandja
Globalization weights have started to majorly affect the act of product development over an extensive variety of business. Another worldview has risen whereby organizations are using gifted building groups scattered far and wide to create items in a shared way. Manufacturing companies in Indonesia are...