Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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51 articles
Proceedings Article

The Influence of Labor Wages and Creativity on the Production Value of Troso Ikat

Royke Uswatun Khasanah, Damas Gianluigi Alrizqi, Muhammad Feriady, Nina Farliana
This study aims to determine the effect of labor wages on production value, the impact of creativity on production value, and the effect of labor wages and creativity on the production value of the ikat business in Troso Village, Jepara. This study uses quantitative methods and a causality research design....
Proceedings Article

Critical Discourse Analysis of the Academic Discussion on Internationalization of Higher Education

Saule Anafiova
The current paper applies the Critical Discourse Analysis in order to analyse the academic discussion on higher education internationalization at the Symposium Trends in International Higher Education and Regionalism at the Waseda University in 2008. The aim of the current paper is to uncover hidden...
Proceedings Article

Forensic Accounting and Compliance Audit to Reduce the Number of Financial Fraud in Local Government

Anggriyani, Muhammad Yusuf, Kornelius Harefa
One of the corruption cases that has been revealed by the BPK is the Century Bank case. Report The results of a follow-up investigation (forensic audit) conducted by the Supreme Audit Agency of the Republic of Indonesia on PT Bank Century Tbk, strengthen the results of the previous examination (stage...
Proceedings Article

Analysis of Government Stimulus Policy Facing the Covid-19 Pandemic on Abnormal Share Returns (Study on LQ-45 Shares)

Asriyatuzzahra, Nida Muti Fatimah, Ida Maftukhah
The corona virus disease in 2019 (Covid-19) globally has had a direct or indirect impact on the performance and capacity of debtors in fulfilling credit or financing payment obligations. The spread of Covid-19 also has an impact on the performance and capacity of debtors and increases credit risk which...
Proceedings Article

Risk Analysis for Passenger of Online Motorcycle Public Transportation in The City of Jakarta

Achmad Sudiyar Dalimunthe, Muhammad Ihsan, Rukaesih Achmad Maolani, Dwi Haryanto
Traffic congestion encourages the need for fast, safe and inexpensive means of transportation for the community. The COVID-19 pandemic has also impacted many people in need of work to support themselves and their families. Being a driver of online motorcycle public transportation (ojol) is an alternative...
Proceedings Article

The Effect of Participation in Budgeting on Managerial Performance with Locus of Control and Job Relevant Information as Moderating Variables in PT. PLN (PERSERO) UP3 Palu

Saskia Islamay Faizal, Muhammad Din, Mustamin, Abdul Kahar, Rahma Masdar, Masruddin
This study aims to examine the effect of budgetary participation on managerial performance at PT. PLN (Persero) UP3 Palu, the influence of participation in budgeting on managerial performance with Locus of Control as a moderating variable and the influence of participation in budgeting on managerial...
Proceedings Article

Analysis of the Role of Micro Small and Medium Enterprises in the National Economic Recovery Policy During the Covid 19 Pandemic

Fitrawaty, Indra Maipita
This study aims to analyze the effect of the number of business units, the number of workers, and the number of exports of the Micro, Small and Medium Enterprises (MSME) sector on Indonesia’s gross domestic product (GDP), then analyze the effect of the national economic recovery policy (PEN) on GDP in...
Proceedings Article

Analysis of Higher Education Readiness in Medan City in Implementing Risk Based Internals Audit to Realize Good University Governance

Muhammad Ridha Habibi, OK Sofyan Hidayat, Taufik Hidayat, Esa Setiana, Nisha Marina
In the past decade, there has been a paradigm shift in financial management in certain types of work units in government agencies and ministries to become more flexible, such as hospitals and universities. This flexibility is given based on the characteristics of the type of service provided because...
Proceedings Article

Analysis of The Influence Rupiah Exchange Rate on Economic Growth in Indonesia

Bima Hardi, Indra Maipita, Fitrawaty
Economic growth as a benchmark of achievement of economic activity in Indonesia in obtaining additional income for its people from one period to the next. As a result of the Covid-19 pandemic, Indonesia’s economic growth and even the world has experienced a setback. Therefore, the Indonesian state made...
Proceedings Article

Antecedent Affecting Chinese Ethnic Community Saving at Islamic Bank of North Sumatra

Hilma Harmen, Adelina Lubis, Aprinawati, Lokot Muda Harahap, Riza Indriani
This study aims to identify and analyze the factors that influence the ethnic Chinese community to save at Islamic banks in North Sumatra. The factors of service quality, promotion, and profit-sharing ratio are the chosen factors to determine the factors of the ethnic Chinese community-saving at Islamic...
Proceedings Article

Tracer Study Exploration of Medan State University Graduates

Ali Fikri Hasibuan, Saut M. Silaban, Fitriani Lubis, Rangga Restu Prayogo
A graduate tracing study or often known as a tracer study, is a study of graduates of a university. The results of this tracer study can be used to evaluate an educational program. Alumni are at the forefront of the study program to always encourage them to always look ahead while at the same time attracting...
Proceedings Article

Overview of Student Entrepreneurship in Indonesia

Saidun Hutasuhut, Reza Aditia
The economic progress can be determined by how large its population becomes entrepreneurs. Currently, entrepreneurs in Indonesia have reached 3.47% of the total population. However, it is still below Singapore, which has reached 8.76%, Malaysia 4.75%, and Thailand 4.26%. Although still lagging, Indonesia...
Proceedings Article

Academic Hardiness Accounting Education Students

Siti Mukoyimah, Kardiyem
Students as educated people carry the mandate as the next generation of the nation. Students are tasked with continuing the struggle of the previous generation to make changes to the nation for the better and more advanced. Armed with the knowledge that has been obtained in college and the ability to...
Proceedings Article

A Preliminary Study of the Internet of Things Capabilities, Integration on Halal Food Supply Chain Performance and Sustainable Advantage

Fikry Karim, Rudy Gosal, Femilia Zahra, Suryadi Hadi, Rahmat Fatahillah
The application of halal, especially in the supply chain, is one of the areas of research that requires further study. This study aims to identify the relationship between IoT and operational performance in halal supply chain applications. Literature search is carried out to support researchers in formulating...
Proceedings Article

The Effect of Apparatus Competence on the Quality of Local Government Financial Reports with the Utilization of Information Technology as Intervening Variable: Survey on Regional Apparatus Organizations of Donggala Government

Neni Kasmawati, Ridwan, Muhammad Din, Nina Yusnita Yamin, Rahma Masdar, Jurana NS, Saparman
This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this...
Proceedings Article

Feasibility Study of Hydroponics as a Home Industry

Azizul Kholis, Indra Maipita, Fitrawaty, Herkules, Gaffar Hafiz Sagala, Rangga Restu Prayogo
This study aims to analyze the feasibility of a hydroponic business on a home industry scale. This research tries to respond to the rising hydroponic farming system, which allows it to be applied as an alternative to a home business. However, this development is not yet optimal for new entrepreneurs...
Proceedings Article

Instructional Leadership in Elementary School: An Explanatory Study

Wildansyah Lubis, Rosmala Dewi, Nindy Ayu Pristanti, Muhammad Bukhori Dalimunthe, Gaffar Hafiz Sagala
This paper aims to analyze the application of instructional leadership in elementary schools. Instructional leadership analysis uses Stronge et al. [1]; Philip Hallinger [2]; Leithwood and Seashore-Louis [3] theoretical framework, which refers to four key dimensions, namely: 1) The meaning of the school’s...
Proceedings Article

TPACK Knowledge Mastery of Pre-Service Teacher Students in the Faculty of Economics Universitas Negeri Medan

Indra Maipita, Faisal Rahman Dongoran, Dedy Husrizal Syah, Gaffar Hafiz Sagala
This study aims to 1) mapping the pre-service teacher students knowledge related to mastery Technological, Pedagogical, Content Knowledge (TPACK); 2) mapping the quality of organizational support related to technology-oriented learning; and 3) mapping the performance of pre-service teacher candidates...
Proceedings Article

Academic Integrity Through Administration, Interaction, and Satisfaction with Distance Learning at Universitas Negeri Medan

Randeska Manullang, Ivo Selvia Agusti, Revita Yuni, Pasca Dwi Putra
The importance of maintaining academic integrity, especially in distance learning, will help produce students who have ethics both in education and the world of work. It is difficult to maintain academic integrity due to the lack of direct supervision and interaction that causes academic dishonesty....
Proceedings Article

Analysis of Rice Import Policy in North Sumatra

Ainul Mardiyah, Fitrawaty, Sondang Aida Silalahi
Indonesia is an agrarian country where most of the population depends on the agricultural sector to live and work. Therefore, the agricultural sector has an important role, especially to maintain food security in Indonesia. The increasing population growth can disrupt Indonesia’s food security; therefore,...
Proceedings Article

The Effect of Good Corporate Governance on Profit Management with Tax Planning as Intervening Variable on Mining Companies Listed on Indonesia Stock Exchange (2014-2018)

Rachma Mariana, Muhammad Din, Lucyani Meldawati, Muhammad Dharma Halwi, Nimade Suwitri Parwati, Abdul Pattawe
This study aims to determine and analyze the influence of good corporate governance on earnings management with tax planning as intervening variable. The number of samples studied were 8 companies from a total of 47 companies which were used as the study population. The sampling was done by using purposive...
Proceedings Article

The Effect of Financial Slack, Institutional Ownership, Media Exposure on Carbon Emission Disclosure with Solvability Ratio as a Moderating Variable

Kuatina Nur Aini, Rima Murtiningsih, Niswah Baroroh, Kuat Waluyo Jati
This research aims to analyse the effect of financial slack, institutional ownership, media exposure on carbon emission disclosure with solvability ratio as a moderating variable. In addition, the population of this study is 109 manufacturing companies basic & chemical sector and plantation companies...
Proceedings Article

Android-based Learning Media on PAUD Management Course

Nasriah, Elya Siska Anggraini, Dedy Husrizal Syah, Dito Aditia Nasution
This research aims at (1) android applications as a learning medium Paud Management; (2) Knowing the feasibility of the android application as a learning medium Paud Management; and (3) Know the assessment of media experts and material experts on android-based learning media in Paud Management courses....
Proceedings Article

Intention to Investment Among Economics and Business Students Based on Theory of Planned Behavior Framework

Ulfa Nurhayani, Haryani Pratiwi Sitompul, Rini Herliani, Gaffar Hafiz Sagala
Investment behavior has become a daily lifestyle of modern society. Financial investments are also growing to be an alternative, like stocks, bonds, mutual funds, foreign exchange even cryptocurrency. However, not all elements of society can accept this pattern of financial investment, even though technological...
Proceedings Article

Entrepreneur Skills as an Effort to Increase Entrepreneurial Intentions through Entrepreneurship Education

Ahmad Jaenudin, Crisna Gabriel Octavilona, Dwi Puji Astuti
Entrepreneurship education is the main key in improving entrepreneurship skills and entrepreneurial intentions for the younger generation. This study aims to determine whether there is an influence of the entrepreneurial skills variable on the entrepreneurial intentions of students and also to find out...
Proceedings Article

The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality

Egi Rahmansyah, Abdul Pattawe, Lucyani Meldawati, M. Ikbal Abdullah, Masruddin, Muhammad Din
This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors...
Proceedings Article

Organizational Citizenship Behavior

Benedictus Prakoso
This study aims to analyze the concept of civic behavior of individuals who do things outside of their job descriptions so that the organization can have superior performance. Several studies related to organizations state that OCB is beneficial for organizations, although in its development it has different...
Proceedings Article

Students Perception in Entrepreneurship Development at Universitas Negeri Medan

Sahat Siagian, Ali Fikri Hasibuan, Tri Andri Hutapea, Rangga Restu Prayogo
Interest in opening a new business after completing lectures at the State University of Medan is still a concern. This shows that the students’ low interest in entrepreneurship. An entrepreneurial ecosystem can be formed because students come from various disciplines who are possible to have a meeting...
Proceedings Article

Commitment, Motivation, and Involvement of Students in Improving Academic Performance

Pasca Dwi Putra, Ivo Selvia Agusti, Pebri Hastuti
The use of technology in distance learning is now a trend in addition to face-to-face learning that cannot be done directly. But not all courses can be done remotely as in practical courses. The importance of using modules in remote practical learning helps students understand and improve skills in these...
Proceedings Article

Education Financing Governance in Pesantren

An Explanatory Study

Ramdhansyah, Jufri Darma, Tapi Rumondang Sari Siregar
This study aims to 1) Identify the problems of financing education in Islamic Boarding School (in Bahasa: Pesantren) and 2) Identify the factors that cause problems in the education financing governance in Pesantren. This research was conducted using qualitative methods through in-depth interviews. The...
Proceedings Article

Accounting Students’ Understanding of Assets, Liabilities and Equity by Different School of Origin: Study on Accounting Undergraduate Students at Tadulako University

Geraldine Claudia Ignatia Rante, Nurhayati Haris, Femilia Zahra
This study aims to examine and analyze the level of understanding of accounting students towards assets, liabilities and equity of students in the Department of Accounting, Faculty of Economics and Business at Tadulako University. The method used in this research is quantitative by using primary data....
Proceedings Article

Innovation of Online Learning During the Covid-19 Pandemic in Students Majoring in Management, Faculty of Economics, Medan State University

Hendra Saputra, Dina Sarah Syahreza, Sienny
The Covid-19 pandemic has an impact on the world of education, including higher education. This corona virus inhibits teaching and learning activities that usually take place face-to-face requires lectures to be conducted online. Therefore, it requires innovation to create an effective learning process....
Proceedings Article

The Effect of Capital Adequacy, Market Risk, Credit Risk, Operational Risk and Liquidity on the Profitability (Case Study on Sharia Banks Registered in OJK Period 2010-2019)

Yulia Sandra Sari, Anindya Ardiansari, Syam Widia
Banking is a financial institution that has a role in the financial system in Indonesia. The existence of the banking sector becomes important because in carrying out life in the community involves services from the banking sector. Banking is an institution that has a strategic role as a financial intermediary...
Proceedings Article

The Business Plan Training and Mentoring for Budisatrya Vocational High School in Medan, North Sumatera, Indonesia

Sabda Dian Nurani Siahaan, Tauada Silalahi, Dodi Pramana, Haryani Pratiwi Sitompul
This community service program aims to support the implementation of entrepreneurial learning in Budisatrya Vocational High School (SMK) in Medan Tembung Subdistrict, North Sumatera, Indonesia. Improving the implementation of entrepreneurial education is needed to obtain entrepreneurial graduates. One...
Proceedings Article

The Effectiveness of Developing Econometrics Learning Media Based on the Website “” on Learning Outcomes

(Case Study of Economic Education Study Program)

Putri Sari M. J. Silaban, Joko Suharianto, Aurora Elise Putriku, Sabda D. N. Siahaan, Jessica Putri Br. Sembiring
One of the breakthroughs to facilitate learning is to change the concept of online using a platform that is more practical and more accessible to students, namely website-based learning media. One of the latest innovations in the development of web-based econometrics learning media is named Website
Proceedings Article

The Importance of Deep Learning on Constructivism Approach

Sondang Aida Silalahi, Andri Zainal, Gaffar Hafiz Sagala
This study aims to theoretically review the characteristics of the deep learning approach and its relation to the constructivism approach in higher education. This paper is a literature study that discusses the relevance of social constructivism theory as the theoretical basis of the learning approach...
Proceedings Article

Development of Entrepreneurship Learning Media Based on Problem-Based Learning (PBL)

Dita Eka Pratiwi Sirait, Charles Fransiscus Ambarita, Rotua T. S. Simanullang
The Pandemic of Covid 19 already caused major changes, include learning system in Education Sector. Online Learning have been used during the pandemic situation. Many problems have occurred related to the development interesting learning media to improve students understanding of the subject matter....
Proceedings Article

The Effect of Digital Literacy in the Establishment of Student Engagement

Tapi Rumondang Sari Siregar
This study aims to determine how the digital literacy variable affects student engagement. The analysis in this study used SEM-PLS. Based on a sample of students at Medan State University, it is known that digital literacy has a significant effect on student engagement. Based on the research findings,...
Proceedings Article

The Synergy Model of Entrepreneurship Development Through SMEs in Samosir (Triple Helix Model)

Nurafrina Siregar, Irawan
This research aims to elaborate the synergy pattern of development on Triple Helix-based SMEs in the Samosir tourist area. The main issue is the lack of synergy between the three academic, business and government sector actors in developing SMEs. The research uses a grounded theory approach in exploiting...
Proceedings Article

The Effectiveness of Nonparametric SPSS Based Statistic Practicum Module Development in Improving the Student Learning Result

Joko Suharianto, Arwansyah, Khairuddin E. Tambunan, Iin Rohimah Saragih
Knowledge of inferential statistics is incomplete without learning and fully comprehend the non-parametric statistic. This research is development research that aims to enlarge and give a non-parametric SPSS based statistic practicum module. This module is equipped with theory, a manual calculation sample,...
Proceedings Article

Getting Dress for Local Experience

Usep Suhud, Mamoon Allan, Ernita Maulida
In some tourism destinations, tourists are offered or sometimes required to wear traditional local clothing as part of a tourism gimmick or as part of respect for the place. This idea is not implemented in other appropriate sites. This study explores the attitude of tourists towards wearing traditional...
Proceedings Article

What We Should Know About Village Tourism Destination Attributes?

Usep Suhud, Mamoon Allan, Christian Wiradendi Wolor
Through the Ministry of Tourism and Creative Economy, the Indonesian government mobilises villages to be more empowered. One of the initiatives that was initiated was the emergence of villages as tourism destinations. This study explores the attributes of tourism villages. The research was conducted...
Proceedings Article

Analysis of the Determinants for Online Business Interest Among University Students

Dedy Husrizal Syah, Haikal Rahman, Azizul Kholis, Faisal R Dongoran
This study aims to partially or simultaneously observe the influence of educational factors, environmental factors, and internet service availability factors on student interest in practicing online business. This study employed a survey method. The obtained sample of this study included 94 respondents,...
Proceedings Article

The Perspective of Patchouli Farmers in Sustainable Entrepreneurship: A Cross Tabulation Analysis

Harifuddin Thahir, Suryadi Hadi, Femilia Zahra, Noerifma Hidayah, Rahmat Fatahila, Roy Irawan Mendi
Patchouli farmers contribute in producing essential oil which is needed by several industries. This study aims to determine the opinion of patchouli farmers on sustainable entrepreneurship. This research was conducted during the Covid-19 pandemic involving 298 patchouli farmers who were successfully...
Proceedings Article

Preliminary Analysis of Project-Based Teaching Material Development for Implementation in Hybrid Learning

Thamrin, Saidun Hutasuhut, Joko Suharianto, Reza Aditia
This research is a preliminary analysis to determine the needs of students at the State University of Medan for project-based hybrid learning teaching materials in the research methodology course. Questionnaires were given to 30 respondents through an online questionnaire platform. After the data was...
Proceedings Article

ICARE Model Learning Video For Economic Mathematics Subject

Roza Thohiri, Revita Yuni, Pebri Hastuti
Learning videos are teaching materials that will help individual students understand the subject matter using interactive tools. It is quite important to use learning in the electronic-based learning paradigm to support students in the learning process. ICARE-based learning videos are able to evoke student...
Proceedings Article

Analysis of the Implementation of Secondary Education Management on the Marginal Contribution of High/Vocational High Schools in North Sumatra

Yulita Triadiarti, La Ane, Erny Luxy D. Purba, Salsabila Irfan, Dandi Abdul Halim
This study analyzes the implementation of education management in senior high/vocational schools in North Sumatra. The research examined the relationship between the implementation of secondary education management and school efficiency as indicated by the marginal contribution of high/vocational high...
Proceedings Article

Determinants of Students E-Money Intention

Empirical Studies of Semarang State University Students

Novita Viviana, Kemal Budi Mulyono
In the era of industry 4.0 where all activities in daily activities are not far from the use of technology. Until the sophistication of technology that develops penetrates into the payment system or better known as electronic money. Electronic money is considered very efficient and effective in its use...
Proceedings Article

The Effect of Conflict, Role Ambiguity and Expertise on Internal Auditor Independence Commitments

Studies on the Auditors of the Regional Inspectorate of Central Sulawesi Province, the Palu City Inspectorate and the Sigi Regency Inspectorate

Dwi Wahyuni, Muh. Natsir, Lucyani Meldawati, M. Ikbal Abdullah, Muhammad Din, Rahma Masdar
This study aims to describe conflict, role ambiguity, expertise, and independence commitment, as well as to examine and analyze the effect of conflict, role ambiguity and expertise on independence commitment at the Inspectorate Office: Central Sulawesi Province, Palu City, and Sigi Regency. This type...
Proceedings Article

The Impact of Product Innovation on Marketing Performance

Achmad Nauval Waliuddin, Fadhil Umar
As the largest industry in Indonesia, small and medium enterprises play a major role in the Indonesian economy because they can stimulate economic growth and generate new opportunities for entrepreneurs. The purpose of this research was to examine the impact of customer orientation and entrepreneurship...
Proceedings Article

Academic Dishonesty and E-Learning Dilemma: Conceptual Insight and Implication for Accounting Educators

Andri Zainal, Rini Herliani, Ulfa Nurhayani, Khairunnisa Harahap
Technological developments have changed the face of learning at various levels of education with the evolution of E-learning-based learning. Specifically, during the Corona Virus Disease-19 (COVID-19) pandemic, the dimensions of distance and time are no longer a problem. Still, E-learning cannot necessarily...