Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)

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115 articles
Proceedings Article

The Implementation of BCG Matrix in PT. Semen Tonasa

Sirajuddin Omsa, Dahsan Hasan, Afdaliah Afdaliah
The aims of this research is to determine the sales growth rate (SGR) and the relative market share (RMS) position of PT. Semen Tonasa in the South Sulawesi region in 2021 and 2022, then determines a business strategy that is feasible to implement in order to compete with its main competitors in the...
Proceedings Article

Identify Product Quality, Brand Image and Promotion on Purchasing Decisions of Epson Ink Products in Batam City

Fuad Arif Rahman, Fandy Bastian Harlan, Nora Pusfita Sari
PT. Epson Batam (PEB) is a manufacturer of inkjet printer cartridge products, devices, and scanners, which are shipped to customers around the world. Based on this description, this study aimed to determine the influence of brand image, promotion, and product quality on consumer purchasing decisions...
Proceedings Article

The Influence of Digital Banking and the Digital Divide on Societal Inequalities

H. Murphy, Nursini Nursini, S. Suhab, M. Niswar
Digital banking emerged as a result of a connected society, which allows humans and machines, or anything, to communicate with each other. Due to its ability to break down barriers to banking services that rely on branch offices, digital banking services have become very important during the COVID-19...
Proceedings Article

Green Accounting Disclosure and Financial Performance: Evidence from the Mining Sector

S. Riadi, I. A. Aqshal
This research aimed to assess the impact of green accounting, represented by environmental performance (measured by the PROPER indicator), environmental costs, and environmental disclosure (measured by the Global Reporting Initiative indicator), on financial performance (return on assets). The research...
Proceedings Article

Analysis of the Effect of Knowledge and Behavioral Attitude on Green University Awareness

Yulinda Tarigan, Alrido Martha Devano, Dewi Retno Larasati
The objective of this study is to examine the impact of students’ knowledge and behavioral attitudes towards Green University Awareness in Batam City. The study encompassed a population of five universities located in Batam, from which a sample of 370 individuals was selected utilizing the Slovin algorithm....
Proceedings Article

Analysis of Paylater Usage on Impulse Buying Behaviour of E-Commerce Users in Batam

Alrido Martha Devano, Yulinda Tarigan, Baby Anggraini Darma Pratiwi
The phenomenon of digitalization presents the latest innovations in payment systems in fintech-based digital financial services with the paylater payment method. It is thought that one of the factors driving impulse buying behavior is the use of paylater. This study aims to find out how the use of paylaters...
Proceedings Article

Factors Affecting Accountants Adopting Business Analytics and Business Intelligence

Irvan Bravely, Harmiati Hatta, Husna Khairunnisa, Queen Tessalonika Panggalo
Accountants as producers of financial reporting data for organizations have an important role in creating and analyzing economic data in organizations. Adapting to technological developments and business competition requires accountants to adopt business intelligence and business analytics. Business...
Proceedings Article

Analysis Of The Impact Of Entrepreneurial Orientation On Innovation Capability And Organizational Performance

Nasir Nasir, Andi Gunawan, Samsul Bahri
The purpose of this study was to investigate and assess, within the framework of SMEs Roti Maros in Makassar, the impact of entrepreneurial orientation on organizational performance through innovation capabilities. In order to collect data for this study, surveys and interviews were used in conjunction...
Proceedings Article

Analyses of implementation of PSAK 102 related to murabahah financing agreements at KPN Perintis Makassar

Rosmawati Rosmawati, Andi Abduk Ishak
This qualitative study examined the implementation of the murabahah financing contract and its compliance with Murabahah Accounting Principles, specifically PSAK 102. The researchers collected data through observations, interviews, and documentations and analyzed it to determine whether the transactions...
Proceedings Article

Designing the Integrated Reading and Writing Instruction Model Based on Basic Accounting Topics to Enhance Accounting Students’ Paragraph Writing Ability in EFL Polytechnic

Tamrin Tamrin, Mansur Mansur, M. I. Sabang
The paragraph writing ability of accounting students at the State Polytechnic of Ujung Pandang is low. As there have not been studies investigating the effect of reading integrated with writing instruction in enhancing paragraph writing ability, this instruction model design aims to enhance paragraph...
Proceedings Article

Strategic Formulation for Market Segmentation in Tourism: Key Influencers in Selecting of Kayangan Api as a Destination

Ika Deefi Anna, Fitri Agustina, Deni Novian Fananda
Kayangan Api is one of the tourist destinations in Bojonegoro Regency. The number of tourists on Kayangan Api tours starting from 2018 to 2022 tends to decrease. There are several factors that cause the decline, such as the absence of public transportation and lack of promotion from the management. There...
Proceedings Article

Medium-sized Garment Company Suppliers Performance Evaluation using Analytical Network Process (ANP) and Technique for Order by Similarity to Ideal Solution (TOPSIS)

Indra Cahyadi, Ika Deefi Anna, Angga Saputra Dwi Cahyono
KK Convection is a company that produces various types of clothing, including daily work attire, uniforms, shirts, sweaters, and more. The highest demand among its products is for uniforms, and the primary raw material used is cotton tetron fabric (TC). The company relies on five suppliers for tetron...
Proceedings Article

The Effect of Moral Reasoning and Due Professional Care on Audit Quality (Empirical Study at the Pinrang Inspectorate Office)

Hasiah Hasiah, Rastina Rastina
This research aims to describe the influence of Moral Reasoning, and Due Professional Care on auditor quality at the Pinrang Regency Inspectorate Office. Sampling was carried out using all of population auditors who are 36 auditors. The method of data collection is done by survey using a questionnaire....
Proceedings Article

Optimizing Plastic Waste Management Through PT Kilang Pertamina Internasional Unit VI Balongan CSR/TJSL Program “Wiralodra Waste Bank in Balongan Village”

Andromedo Cahyo Purnomo, Mohamad Zulkifli, Muhamad Anis, Krisna Irawan, Doni Nurdiyanto, Wisnu Wisi Nugroho, Cahya Eka Saputra, Sri Sulastriyana, Nanda Tri Wibowo
The CSR or TJSL program of PT Kilang Pertamina Internasional Unit VI Balongan through the Wiralodra Waste Bank in Balongan Village has created significant positive impacts in various aspects of community life. The social impact is evident in the formation of a sustainable waste management system, changing...
Proceedings Article

The Role of Forensic Accounting in Improving Audit Quality

Muhammad Arsyad, Sukriah Natsir
The aim of this research was to describe the role of forensic accounting in improving audit quality. The population in this study was auditors who worked as government accountants and public accountants in Makassar, and who had conducted audit assignments for 5 years with a minimum position of team leader....