All of the articles in this proceedings volume have been presented at the 7th International Conference on Applied Economics and Social Science (ICAESS), during 30-31st October 2025 in Batam, Indonesia. These articles have been peer reviewed by the members of the ICAESS reviewer and approved by the Editor-in-Chief,...

This study looks at how the market reacted to the start of the Indonesia Carbon Exchange (ICX), especially in the energy sector of Indonesia. To measure these reactions, three things were checked: Average Abnormal Return (AAR), Average Trading Volume Activity (ATVA), and Average Security Return Variability...

This study aims to identify how tax aggressiveness and debt costs affect company erformance evaluation of energy sector business entities from 2019 to 2023 on the Indonesia Stock Exchange (IDX). In addition, this study also considers the moderating effect of political connections on tax aggressiveness...

This study aims to assess the success and determine user perceptions of the cloud-based accounting application “Bantu UMKM” which uses a qualitative approach and conducts thematic analysis using the help of NVIVO software. Data were obtained through interviews with MSME players in Batam city who use...

YouTube is one of the learning media that is widely used by students because it is flexible, easy to understand and can be accessed at any time. This study aims to identify the influence of perceived ease of use, perceived usefulness and behavioral intention on the actual use of YouTube in learning accounting...

This comprehensive study investigates the implementation of a 5S-based hydraulic hose storage system to address significant time inefficiencies in the 789C truck build process at PT. XYZ. Through meticulous analysis of current warehouse practices, we identified that disorganized hose storage contributed...

This research empirically examines the determinants of Artificial Intelligence (AI) technology adoption within a sample of accounting students at Batam State Polytechnic. The methodology employed a purposive sampling technique to select 77 sixth and eighth-semester students from the Business Management...

The AI phenomenon continues to evolve, demanding the support of cutting-edge technology for every business performance. This is what makes the author interested in publishing an article on AI technology and exploring the application of smart mobile applications to support business performance. Business...

Fuel supply chains face critical challenges in balancing service reliability and cost efficiency, particularly in emerging markets with limited storage capacity. PT XYZ, a fuel distributor in Timor Leste, experienced two stockout incidents and two demurrage events in 2023, resulting in financial losses...

Barging vessel construction in the shipyard industry often faces discrepancies between material purchases and actual usage, leading to excess inventory, project delays, and cost inefficiencies. This study aims to analyze the implementation of Material Requirement Planning (MRP) in material planning,...

This study investigates the impact of fingerprint-based attendance systems, work discipline, and additional employee income on the performance of employees within XYZ government agencies. A quantitative research design was applied, with a sample of 67 employees determined using the Slovin formula. martPLS...

The work of heavy truck drivers is prone to driving fatigue which can interfere with driver performance. This study analyzes the impact of driving fatigue on the driving performance of freight forwarding drivers using variables of work schedules and work activities. This study uses the Structural Equal...

Discrepancies between stock on hand (system-recorded stock) and actual stock (physical stock) are common issues that can disrupt a company’s operational flow. This study aims to analyze the root causes of stock discrepancies in the raw material warehouse of PT XYZ. The Fishbone Diagram method is used...

This study’s distinctiveness stems from its focus on the mediating capacity of cyberloafing an activity generally associated with workplace deviance in bridging the connection between workload and organizational commitment. Utilizing a quantitative framework and analyzing data from 80 employees with...

The unstructured placement of pipes in Yard 2 warehouse led to increased retrieval times for finished goods and disrupted the loading process. This study applied the Dedicated Storage method to optimize travel distance and reduce the time required for dispatching finished goods. Data were collected through...

This study investigates the impact of the 7P marketing mix on customer purchase decisions at Kopi Kenangan coffee shops in Batam, Indonesia. A quantitative methodology was employed, surveying 368 respondents. Multiple linear regression analysis was used to assess the individual and combined effects of...

The growth of social commerce has influenced online purchasing behavior, particularly among millennial women who actively use social media, with beauty products being strongly affected. This study aims to analyze the influence of review timeliness, review quantity, review valence, and perceived risk...

PT. X is a semiconductor company from Germany. PT. X is a company that is committed to producing high-quality finished goods that meet international standards. However, PT X also faces challenges in maintaining the quality and integrity of finished goods during the shipping process. This study aims to...

The objective of this article is to present a decision support system for supplier selection of materials for property development companies, specifically PT. Rexvin Group, using the Analytical Hierarchy Process (AHP). The importance of this research is to provide variations in the application of the...

This study analyzes service quality and customer satisfaction at Bank Riau Kepri Syariah Batam Tiban using the Importance Performance Analysis (IPA) method. A total of 100 respondents participated in the survey, with data analyzed across five dimensions: tangibles, reliability, responsiveness, assurance,...

This study evaluates the quality of omnichannel logistics services (Online Customer Logistics Quality/OCLQ) based on customer perceptions during the shopping journey and their overall satisfaction (OCS). An integrated Importance–Performance Analysis and Three-Factor Theory approach are applied to classify...

This study examines the implementation of a filling system and document control to optimize logistics operations at PT. Awot Global Logistics Batam. The manual system previously used has caused inefficiencies, such as delays in document retrieval and an increased risk of data loss. This research applies...

Company XYZ makes semiconductors and is a manufacturing business. The company makes many kinds of semiconductor parts, such as power chips, microcontrollers, and sensors. Company XYZ’s warehousing activities haven’t been done as well as they could be since there are still wastes that can make the everyday...

Globalization has positioned intercultural competence as a key outcome of higher education, particularly for students participating in study abroad programs. This study investigates the intercultural sensitivity of Indonesian undergraduates at Coventry University, United Kingdom, within the 2024 IISMA...

This study aimed to analyze the influence of professionalism, moral intensity, and trust on whistleblowing intention among employees of PT Bank Riau Kepri Syariah, Batam Branch. Whistleblowing was considered a prosocial behavior that played an essential role in detecting and preventing ethical violations...

SEASAC attempts to implement competition in a sales training program. The use of English in the tournament can be challenging for speakers of English as a foreign language, especially in the opening, negotiating, handling complaints, and closing a deal, due to implicature. Therefore, a study in the field...

This study investigates the challenges faced by digital business actors and MSMEs in Batam City when marketing their products outside the city, focusing on the impact of Free Trade Zone (FTZ) regulations on shipping costs and competitiveness. Using SWOT analysis, the study finds strategic ways for MSMEs...

This research examines the effect of environmental, social, and gov-ernance (ESG) disclosure on firm value in the energy sector listed on the Indone-sia Stock Exchange during 2021–2023. Using a quantitative method, the study employs panel data regression with a fixed effect model. Data are collected...

This research seeks to find out how a company’s financial success and commitment to sustainability influence the amount they pay for capital. This amount is what businesses owe to their investors and lenders for the funds they receive. The returns that are anticipated depend on how these parties view...

This study seeks to expand on previous research on SDGs implementation and firms’ financing structures as mechanisms that elevate financial outcomes. Furthermore, this study assesses the moderating influence exerted by gender-diverse boards on the interplay connecting SDGs with both capital structure...

The Sustainable Development Goals (SDGs) were adopted by nations worldwide in 2015. SDGs number nine is about fostering innovation, fostering inclusive and sustainable industrialization, and developing resilient industries. One way that the industry may support the SDGs is through intellectual capital,...

This study examines the effect of perceived vehicle tax burden on consumers’ vehicle purchasing decisions, while exploring how demographic factors, such as age and income, moderate this association. Despite the increase in vehicle tax rates, their impact on consumer purchasing behavior remains underexplored....

The advancement of artificial intelligence (AI) technology has driven the digital transformation of Islamic banking. This study aims to analyze six dimensions of AI-based marketing strategies, namely information, interaction, responsiveness, customization, accessibility, and problem-solving. Using a...

The purpose of this paper is to determine the role of education level in moderating the characteristics of the board of commissioners on the returns of Islamic stocks. The approach employs a Robust Path Analysis method utilizing Warp_PLS. The variables used in this research include the number of board...

The growth of app-based food delivery services in Indonesia shows a positive trend, including in the city of Pekanbaru, which has high internet penetration. ShopeeFood, as one of the players in this market, faces challenges in maintaining customer satisfaction, which is influenced by food quality, driver...

This study aims to examine the influence of religiosity, debt, financial optimism, financial literacy, and fintech on Financial Distress among Muslim university students in Greater Bandung, as well as the impact of Financial Distress on financial sustainability, academic performance, productivity, mental...

This study investigates the impact of Islamic profit-sharing finance, specifically Mudharabah and Musyarakah, on profit-sharing income and sustainable profitability of Islamic banks across three temporal phases: pre-COVID-19, during COVID-19, and post-COVID-19. Using monthly secondary data from 13 Indonesian...

This study integrates traditional valuation metrics and behavioral sentiment indicators into a composite framework to predict excess returns on the Indonesia Stock Exchange (IDX). Seven proxies—price-to-book value, price-to-earnings, turnover ratio, consumer confidence, global sentiment, Fear & Greed...

This study examines the impact of macroeconomic stability specifically inflation and regional economic growth (GRDP) on Foreign Direct Investment (FDI) inflows in North Sumatra, Indonesia, from 1996 to 2024. Using multiple linear regression analysis with EViews 10, the research assesses how these macroeconomic...

This study evaluated the operational efficiency and client awareness of HSAC services in Butuan City, as mandated by Section 17 of the Republic Act (RA) 11201. Using a descriptive comparative design, the study analyzed data from 71 HSAC clients in Butuan City, focusing on service efficiency, the quality-of-service...

This study reevaluates whether financial distress, transfer-pricing activities, and profitability play a role in shaping tax-avoidance behavior among mining firms listed on the Indonesia Stock Exchange (IDX) throughout 2020–2024. A quantitative approach was applied, drawing on secondary data sourced...

This study analyzes the influence of viral marketing and celebrity endorsement on purchasing decisions, with consumer trust as an intervening variable for the online shop. A quantitative approach was employed, involving a survey of 100 respondents in Batam City who had bought the product. The sampling...

Federations are made up of several entities including cultural, political, and economic interests. These variations often leads to debates and disputes resulting from the natural and institutional differences within a federation. To resolve such differences, some federations employ a symmetric federalism,...