Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)

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42 articles
Proceedings Article

Analysis of Differences in Financial Performance of PT Krakatau Steel Tbk Before and After Restructuring

Napa Lestari, Alda Wiliyana Tania, Andini Ulhaq, Nur Alim Bahri
This study aims to determine differences in the financial performance of PT Krakatau Steel Tbk before and after restructuring. This type of research used is comparative quantitative. The population of this study are companies from the metal industry sub-sector and the like which are listed on the Indonesia...
Proceedings Article

Women Workers Career Development Challenges and Strategies: An Explorative Study

(Case Study of Women Workers in Mining Companies in Indonesia)

Ivonia Reigita Shandy, Elok Savitri Pusparini
Equal representation of women in the workplace is considered as a condition that is favorable to women’s interests and not only a demand for fairness or democracy. Increasing the participation and involvement of women in all fields of work has become one of the discourses that has been continuously debated...
Proceedings Article

Analysis of the Effect of Debt to Equity Ratio, Current Ratio, Total Asset Turnover, Net Profit Margin & Gross Profit Margin on Profit Growth

Heliani, Elita Melani, Siti Hasna Fadhilah, Taofik M. Gumelar
This study aims to examine the financial ratios that affect profit growth in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016–2020 period. In this study, the authors use 6 (six) variables, where the dependent variable is profit growth (Y), then the independent...
Proceedings Article

The Effect of Financial Performance and Company Size on Company Value with Corporate Social Responsibility and Good Corporate Governance as Moderation Variables

Heliani, Meutia Riany, Asrinur Siti Syarah, Chitra Nur Risyanti
This study aims to examine the effect of financial performance and company size on firm value with Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as moderating variables. The sample used in this research is a manufacturing company listed on the Indonesia Stock Exchange for...
Proceedings Article

Compensation Relates to Key Performance Indicators (KPI)

(Case Study of Garment Factory PT. XYZ Warehouse Department Section)

Nur Halimah, Riyan Mirdan Faris
With this kind of qualitative research, this study seeks to ascertain the relationship between pay and key performance indicators (KPI). The study’s research subject is the Garment Factory Case Study PT. XYZ Warehouse Department Section, which employs a saturated sampling technique to determine the sample...
Proceedings Article

Effect of Firm Size and Capital Intensity on Tax Avoidance with Corporate Social Responsibility as Moderating Variables

Siti Hasna Fadhilah, Sinta Agustin, Dania Meida Rosyidah, Heliani, Nurul Rusdiansyah, Nur Hidayah K. Fadhilah, Meutia Riany, Nur Alim Bahri
The purpose of this study is to examine the impact of Firm Size and fiscal loss deductions on tax avoidance using moderating variable namely Corporate Social Responsibility. This type of research uses quantitative research with a population taken from mining sector companies listed on the IDX for 2019–2021...
Proceedings Article

The Effect of Family-Supportive Organization Environment, Work/Family Conflict on Turnover Intention of Millennial Generation Female Employees in Indonesia

Fatimah Zahra, Dudi Hendrakusuma Syahlani
This study aimed to see the effect of company policy and the supervisor support that supports family and conflict involving family and work on intention that result in the turnover intention among female employees of the millennial generation in Indonesia. This study used quantitative design with a total...
Proceedings Article

Analysis of Calculations, Deposits and Reporting of Value Added Tax on Logistics Service Companies

(Case Study of Value Added Tax on PT. XYZ in 2020–2021)

Luthfi Widianto Halim, Nur Hidayah K. Fadhilah
The purpose of this study is to determine the calculation, reporting, and application related to value added tax (VAT) in one of the companies engaged in FMCG product delivery services. The processed data is the amount of input VAT and output VAT that will be presented for 2 years, from 2020 to 2021,...
Proceedings Article

The Influence of Shopee’s Flash Sale Promotion and “Free Shipping” Tagline on the Buying Interest of Young People in Sukabumi City

Ayu Novita Lestari, Annisa Sulistiyani, Vivi Anggraeni, M. Andri Juniansyah
The development of technology and communication, especially in internet technology, has changed world civilization very quickly, one of which is the interest in buying online shopping in the community which has led to the emergence of new e-commerce companies in Indonesia, including Shopee. The flash...
Proceedings Article

Analysis of the Effect of Service Quality on Customer Satisfaction

(Study on Outpatient Cardiac Polyclinic at Kartika Kasih Hospital)

Ami, M. Andri Juniansyah, Rena Tanjung, Opi
Service quality is something that is directly noticed by customers and is the first determining factor in customer satisfaction. This is because a service interacts directly with customers and its intangible nature and cannot be owned makes customers need evidence that the services they receive are as...
Proceedings Article

The Effect of Digital Marketing and E-Commerce on Increasing Sales Volume

(Empirical Study of Home Industry Aski Sport 47 Sukabumi)

Asep Junaedi, Rafikal Arsy Bramasta, Ujang Badru Jaman, Andri Ardhiyansyah
The digital era is a new era in changing the way business works. In the current digital era, all business sectors are experiencing significant changes and require digitization in their operations, including Micro, Small and Medium Enterprises. Currently, MSMEs are required to be ready to adapt to change...
Proceedings Article

Consumer Decision-Making Factors in Heavy Equipment Services Analysis CV. Rizky Fadillah

Neni Nuraeni, Hasni Farida, Fuji Maulana
The success of a project is determined by the resources of the equipment because tools serve as the main means of supporting project implementation. The rental system is the choice of project actors to carry out their projects without having to buy equipment at a high cost. The purpose of this study...
Proceedings Article

Analysis of the Effect of the ESG Score on Bank Profitability in the ASEAN Region (Indonesia, Malaysia, Thailand, Vietnam, and Philippines) Before and During the COVID-19 Pandemic

Huzaifah Ar Rasyid, Cynthia Afriani Utama
We examine the relationship between environmental, social, and governance (ESG) score and bank profitability. Our sample includes over the period 2018–2021 from 5 ASEAN countries (Indonesia, Malaysia, Thailand, Vietnam and Philippines). We employ System Generalized Method of Moments (GMM) estimation...
Proceedings Article

Influence Promotion and Quality Service to Visitor Satisfaction Object Sukabumi Mountain Hanging Bridge Tour, West Java

Amdan Firmansyah, Nira Aktaviana, Indri Khoerunnisa
The tourism industry develops quite rapidly every year in Indonesia because Indonesia is known for its various kinds of natural beauty and cultural diversity and as a result the number of foreign and local tourists visiting tourist attractions in Indonesia continues to increase. Having the privilege...
Proceedings Article

SQC (Statistical Quality Control) Method Analysis of Quality Control in the Clothes Production Process

(Empirical Study of PT Busana Indah Global)

Rassya Chaerunnisa
Rapid technological and scientific advances used in the manufacturing sector have the possibility of significantly altering the production process. One of the consequences of changes in the industrial world is how fiercely competitive businesses are. As a result, the business must make solid planning...
Proceedings Article

Stock Liquidity Listed on IDX Main Board During the COVID-19 Pandemic

Riadah Masita, Ririen Setiati Riyanti
This study is conducted to investigate the effect of the COVID-19 pandemic to the stock liquidity listed on the main board index (MBX). The study employs a panel data regression to analyze the impacts of COVID-19 pandemic proxied by the daily growth of total cases and total deaths due to COVID-19 as...
Proceedings Article

Analysis of the Application of Target Costing as a Production Cost Control System Empirical Study on CV Cahaya Gemilang Teknik

Fitria Saumaningsih, Nur Alim Bahri
Costing target is a method of profit planning and cost management that is focused on products and takes into account the manufacturing process in order to strive for cost control. The goal of this study is to examine how the costing target method is used to control production costs and to evaluate how...
Proceedings Article

Maximum Profit Strategy on MSME DD Tape Uli in Selajambe Sukabumi Regency

Muhammad Irgi Fadlillah, Rohmat Hidayatulloh, M. M. Ana Yuliana Jasuni
This research aims to create a strategy to increase sales and get the maximum profit from traditional foods produced by MSME DD Tape Uli. The method used in this study uses qualitative methods and data collection techniques through observation, interviews, and literature. The data analysis method used...
Proceedings Article

Implementation of Operational Audits in an Effort to Improve the Efficiency and Effectiveness of the Marketing Function

Nurul Fuadah, Tuti Nurdian, Nur Hidayah K. Fadhilah, Meutia Riany, Nur Alim Bahri, Nurul Rusdiansyah
The purpose of our research is to know more and to better understand the implementation of operational auditing to be able to assess the efficiency and effectiveness of the marketing function that the company performs. The data we use in this research are secondary data and primary data, the object of...
Proceedings Article

The Effect of Comprehensive Profit, Cash Flow and ROA Components on Stock Price in Financial Sector Companies Listed on the Indonesia Stock Exchange in 2017–2021

Adinda Ajeng Puspita, Nurul Muhaimin Alzanah, Silvia Sarikuswati
This study aims to examine the effect of comprehensive profit, components of cash flow, and ROA on share prices in financial sector companies listed on the IDX in 2017–2021. The population and sample were firms in the financial industry, specifically the banking and insurance sub-sector, which were used...
Proceedings Article

Creative Economy Development Strategy Using the Penta Helix Method: Study of the Culinary Industry in Sukabumi City

Taufik Fauzi Faturrohman, Risa Amelia, Yusuf Iskandar
The business paradigm in Indonesia continues to be discussed, entrepreneurship is present as a significant development, Indonesia has a great opportunity to increase national economic growth through the development of a creative economy. The creative economy sector in Indonesia has made a very large...
Proceedings Article

The Effect of Risk Management Implementation on Financial Performance During the Covid-19 Pandemic (Case Study of Multifinance Companies Registered on the IDX)

Anisa Awalia, Rena Silvia, Sulastri Sandriyani, Bagja Rahma Putra
The purpose of this research is to analyze the effect of risk management implementation on financial performance during the covid-19 pandemic. This study uses several independent variables, such as NPL (Neo Performing Loan), BOPO (Revenue Operating Costs), and NIM (Net Interest Margin) with the dependent...
Proceedings Article

Blue Chip Stock Return and Risk Analysis

Neng Anida Al-daniah, M. M. Ana Yuliana Jasuni
Investment is an investment for one or more assets owned and usually long term with the hope of getting a profit in the future. One of the investments that is often made is stock investment, stock investment requires analysis to determine the risk and return that investors will get. The author will examine...
Proceedings Article

The Impact of Employment Contract Status on Work Satisfaction and Productivity at PT. Mersifarma TM

Sifa Ramadanti, Lia Amalia Apriliani, Kharisma
Employment status is a condition that distinguishes one employee from another in a company or organization. Regular and non-permanent (contract) employees are classified according to their employment status. The purpose of this study is to ascertain how employment contract status affects job satisfaction...
Proceedings Article

The Effect of Influencers and Product Quality on Buying Decisions of Brand B. Second

Lutfiah, Anisa Suryani
Background Behind:Social media influencers are one part of the world of online information for several other social media such as Facebook and Youtube Instagram have been used to promote various products and services. Purchase intention occurs when consumers make choices among several products. And perform...
Proceedings Article

Analysis of the Influence of Entrepreneurial Orientation, Learning Orientation, and Dynamic Capability on Strategic Flexibility and SMEs Performance

Muhammad Nur Irfan, Ratih Dyah Kusumastuti
Currently, SMEs are competing with accelerated technological and market advances and increasingly challenging innovations. SMEs struggle to implement innovations because they may lack managerial and technical skills. However, they could reap higher returns if they were more flexible and quick to respond...
Proceedings Article

Role of Business Networks and Digital Platform Capability on Organizational Resilience and Performance of Property Companies in Indonesia

Novardha Handiantyo, Ruslan Prijadi
Property and real estate are one of the sectors that have been significantly affected during the Covid-19 pandemic. Organizational resilience is a key factor for companies in dealing with times of crisis during the pandemic. This study aims to provide additional contributions related to factors that...
Proceedings Article

Impact of Institutional Pressure, Entrepreneurial Orientation, and Organizational Performance on the Livestock Industry in Indonesia: Role of Collaboration as a Mediator

Febroni Wanda Purba, Yasmine Nasution
This study aims to determine the impact of institutional pressure on the performance of industrial organizations in Indonesia. This research yields empirical findings that institutional pressure impacts livestock performance. This research was carried out using a quantitative method using structural...
Proceedings Article

The Influence of Motivation on the Interest of Accounting Students to Join the Tax Brevet Program

(Case Study on Accounting Students at Nusa Putra University Class of 2019 and 2020)

Ayunda Fitra Utami, Popi Sopiah, Siti Halimah Saidah, Meutia Riany, Riyan Mirdan Faris
The objective of this study is to conduct research related to how much influence the interest of accounting students has in the Tax Brevet program and how much the level of motivation influences interest in participating in the tax brevet program. The data that has been collected and the results of tests...
Proceedings Article

The Effect of Product Quality and Brand Image on Customer Loyalty at PT. Ultiface Selamet Nugraha

Aena Nurdini Yanti, Atia Amelia, Kharisma
This study aims to determine the effect of product quality and brand image on customer loyalty at PT. Ultiface Selamat Nugraha. The type of approach used in this research is quantitative research. The number of samples used in this study was 100 respondents. Samples were taken using a purposive sampling...
Proceedings Article

Decoration Services Business Development Strategy on “Wedding Design Bogor”

Dinda Apriliani, Sandi Suhendi, Amanna Dzikrillah Lazuardini
Wedding Design Bogor (WDB) is a decoration design service business located in the city of Bogor. In addition to the decoration of the wedding event, there are other events such as proposals, birthdays, Thanksgiving, and others. Businesses engaged in the decoration sector generally have problems in responding...
Proceedings Article

The Impact of Earning Management, Business Strategy, and Firm Life Cycle on Financial Distress, with State Owned Enterprises as a Moderating Variable of Listed Company in Indonesia Stock Exchange 2019–2022

Fanny Anggraini, Nur Dhani Hendranastiti
Company’s management conduct the bankruptcy analysis to mitigate financial distress in the hope of making the right business strategy, in particular of stages in the firm’s life cycle, to reduce the possibility of earning management that has close association with financial distress. This study examines...
Proceedings Article

Attitude Toward the Influencer Towards Purchase Intention Through Social Media Engagement

Prasetyo Hartanto, Ratih Hurriyati, Puspo Dewi Dirgantari, Mega Yolista Wulandari, Dicky Galih Munggaran, Reja Rijqia
The development of internet technology has an impact on changing the mindset and behavior of consumers in shopping. Nowadays, various groups, both men and women, teenagers and adults, are starting to use the internet as a marketing and business medium. The selection of media in carrying out marketing...
Proceedings Article

The Influence of Service Quality on Customer Loyalty of PT. Olympindo Primadana Bekasi Branch, Sukawangi Unit

Melani Pardomuan Manurung
One factor that has a large effect on customer loyalty is service quality. Customers will be loyal to an item or service if the quality of service they receive leaves them feeling satisfied. Customer expectations will undoubtedly be fulfilled with quality service. Researchers have a goal for this study,...
Proceedings Article

The Influence of Employee Compensation and Status on Employee Turnover at PT. XYZ

Sofia Purnamasari Purba, Riyan Mirdan Faris
Turnover is one of the issues with human resources that organizations frequently encounter. PT. XYZ has many contract employees compared to permanent employees, and has 2 different payroll systems between permanent and contract employees which always have an impact on turnover intention. This study aims...
Proceedings Article

Strategies to Increase MSME Income to Maintain Business Continuity in the Era of the Industrial Revolution 4.0 (Study on Food and Beverage MSMEs in Sukabumi Regency)

Muhammad Musapa, Nyai.holilah, S.Si.M.M. Yusuf Iskandar
Micro, Small and Medium Enterprises (MSMEs) are business entities that have a strategic role in improving the national economy. The contribution of MSMEs to become the backbone of the national economy can be seen as the process of providing various economic services to the community, equalizing and increasing...
Proceedings Article

The Effect of Liquidity, Profitability and Leverage on Firm Value

Ucu Tuti Alawiyah, Seskia Pietyana Dewi Senewe, Elin Paulina
A high company value will convince the market of the firm’s potential as well as its existing performance. This study aims to determine the effect of liquidity, profitability and leverage on the value of pharmaceutical sector companies in 2017–2021. This study uses panel data regression with the help...
Proceedings Article

Effect of Return on Asset (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), and Firm Size on Company Dividend Policy

(Case Study of Cigarette Sub-sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017–2021)

Efi Resfitasari, Ike Sapitri, Rida Julian Ardea, Taofik M. Gumelar
This study aims to determine the effect of Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), and Firm Size on Company Dividend Policy. The population in this study are cigarette sub-sector manufacturing companies listed on the Indonesia Stock Exchange engaged in the tobacco industry....
Proceedings Article

Exploring the Factors that Contribute to the Success of Digital Companies in Indonesia: A Study of Entrepreneurial Orientation, Strategic Agility, and Business Model Innovation

Septiana Rachma Puspita, Anton Wachidin Widjaja
This research aims to investigate the impact of entrepreneurial orientation on the performance of digital companies in Indonesia. The study will focus on two key factors that can help digital firms to grow and compete effectively: strategic agility and business model innovation. The research will be...
Proceedings Article

The Effect of Financial and Non-financial Compensation on Performance Employees of PT. Glostar Indonesia

Ani Nuraeni, Bonse Aris Mandala Simangunsong, MRavi Assopi, Siti Nuraulia
This study aims to determine the effect of financial and non-financial compensation on the performance of PT. GLOSTAR INDONESIA. The population in this study were employees of the embossing department of A PT. GLOSTAR INDONESIA by using a saturated sampling technique where all members become samples....
Proceedings Article

The Effect of Funding Source on Profitability of BPR

Tya Lita Aprianti, Rofikoh Rokhim
Profitability plays an important role in ensuring that financial institutions can survive in the long term. This study focuses on funding sources and profitability by considering two variables that refer to profitability, namely Return on Assets and performance efficiency (BOPO) using the Balanced data...