Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)

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52 articles

Correction to “Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)”

The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 647; Correct Volume Number - 210). The publisher would like to apologize for any inconvenience caused. DOI of original article:...
Proceedings Article

Boosting Propensity to Blow the Whistle: The Effect of Reporting Models and Retaliation: An Experimental Approach

Kevin Henrico, Tertiarto Wahyudi, Mukhtaruddin, Sohibul Imam
This study aims to empirically examines the phenomenon about the influence of reporting models (structural and reward model), reporting channels (anonymous and non-anonymous), and retaliation on someone propensity to blow the whistle (PBW).The data obtained by true experimental research methods which...
Proceedings Article

Indonesian Plywood Export Competitiveness in Global Market

Leo R E Malau, Tri Yulni, Nur A Ulya, Primawati Y Fauziah, Yunida S Lubis
Since the 1980s Indonesia and Malaysia have been the world main exporters of plywood with a dominant market share. However, in 2002 Indonesia plywood exports decreased. Even since 2007, the total exports of Indonesia and Malaysia have decreased significantly, and the position was replaced by China as...
Proceedings Article

Trend of Radical Innovation Research

A Bibliometric Study

Putri Mutira, Meutia, Helmi Yazid, Elvin Bastian
This research aims to visualise the state of the art of radical innovation research that furthers research in this topic. Radical innovation research has increasingly been raised since information technology was used in business, but it has not matured. Radical innovation contributes to the high number...
Proceedings Article

Student Awareness on 3R’s Behavior in Food Waste

Yuni Adinda Putri, Syamsurijal, Zakaria Wahab, Muchsin Saggaff Shihab
Food production requires an honest kind of resources, like energy, water, and land, responsible for most greenhouse gas (GHG) emissions caused by households. Most of the waste in South Sumatra, the maximum amount as 38.83 per cent, is dominated by food waste. Household waste dominates the maximum amount...
Proceedings Article

Effect of Sustainable Report (CSR) on Return on Asset (ROA), Return on Equity (ROE) and Good Corporate Governance (GCG) (Empirical Study on Banking Companies for the 2016-2019 Period)

Rifani Akbar Sulbahri, Syamsurijal, Luk Luk Fuadah, Sa’adah Sidiq
Financial ratios are significant to analyze the company’s financial performance. Regarding the number of financial ratios, this study will only discuss two profitability ratios that can be affected by the Sustainability Report, namely ROA and ROE. In addition to profitability, the disclosure of sustainability...
Proceedings Article

Audit Committee Characteristics and Sustainability Reporting in Indonesia

Siska Aprianti, Didik Susetyo, Inten Meutia, Luk Luk Fuadah
The purpose of this study is to determine the effect of audit committee characteristics such as size, independence, committee meetings, and audit committee expertise on the sustainability report by using secondary data from annual reports of the Indonesia Stock Exchange in 2020. The sample consists of...
Proceedings Article

Effect of Unemployment Rate, Inequality and Investment Against Economic Growth on The Island of Sumatra

Dikko Alrakhman, Didik Susetyo, Taufiq, Azwardi
This study aims to analyze and empirically prove the effect of unemployment rate, inequality, and investment on economic growth on the island of Sumatra in a recently half of decade. Using panel dataset among N=154 districts/cities as entities on the island of Sumatra in the span period of six years...
Proceedings Article

Adoption of Continuous Auditing in The Internal Audit Unit of SKK Migas Using TOE Framework

Bobot Prakoso, T.B.M. Yusuf Khudri
This study aims to identify the key factors that support the implementation of continuous auditing in the Internal Audit Unit of SKK Migas based on the Technology-Organization-Environment (TOE) Framework. A qualitative case study approach is applied in this study. Primary data was collected with the...
Proceedings Article

Digital Marketing Through Social Media Instagram as a Promotion Means to Increase Interest in Visiting Bengkulu Tourism Objects

Febzi Fiona, Sugeng Susetyo, Nasution, Assyfa Meilyandra Panca Putri
Instagram is a social media that can be used as a tourism promotion tool, because in the context of marketing, a tourist attraction, photo media can affect the tourists desire to visit the tourist sites contained in the photo. The use of photos have a purpose to make a promotion more effective, because...
Proceedings Article

Determinants of Sukuk Issuance with Mediating Role of Effective Tax Rate

Dewi Setyawati Putri Ibnu, Arief Wibisono Lubis
Sukuk market has continued to grow over the past two decades, yet researches on determinants of sukuk over conventional bond issuance have produced mixed findings. Previous researches also leave a puzzle why asset tangibility is insignificant to sukuk issuance. To contribute to this debate and answer...
Proceedings Article

Systematic Literature Review: Earning Management in Corporate Governance

Yuni Ekawarti, Mohamad Adam, E. Yusnaini, Hasni Yusrianti
This study aims to provide overall information from various studies in each scope and object of research that reveals the earnings management mechanism and its various determinants, especially flexible governance depending on the ownership structure and processes in the earnings management mechanism....
Proceedings Article

Direct Effects of Village Fund Program on the Human Development Index, and Its Implications on Poverty Level

Lisa Hermawati, Didik Susetyo, Azwardi, Anna Yulianita
This study entitled The Direct Effects of the Village Fund Program on the Human Development Index, and its Implications for Poverty in Ogan Komering Ulu Regency, South Sumatra Province. The purpose of this study was to examine the direct effect of the Village Fund Program on the Human Development Index...
Proceedings Article

Analysis of Inclusive Economic Growth in Districts/Cities in East Java 2015-2019 (ADB and UNDP Approach)

Ramadhani Nadiah, Rahmawati Farida
Inclusive economic growth is economic growth aimed at the entire society regardless of social status or other differences in society. East Java is one of the provinces that have the vision to improve the welfare of society evenly without exception with a general strategy of development that is pro-people,...
Proceedings Article

The Forming Factors of Attitude Towards Social Media Reviews and Its Implications for Visit Intention: A Study on the Mgdalenaf Youtube Channel

Christin Samosir, Whony Rofianto, Edi Komara, Meta Andriani
This study aims to examine and analyze the factors that shape consumer attitudes and behavioral intentions towards reviews on social media. The data collection technique in this study used a survey method through questionnaires distributed online. The purposive sampling technique was chosen as the research...
Proceedings Article

Human Resources Competency in Timeliness of Budget Work Plan

Ferby Mutia Edwy, Miranti Puspaningtyas, Rizka Furqorina, Nafsiah Mohamed
The purpose of this study is to find out the constraints of competence aspect of human resources in the preparation of the Budget Work Plan according to the preparation time that has been determined by the East Java Government. This is a qualitative research. Data collection techniques through observations,...
Proceedings Article

Development Strategy of Farming

Chili (Capsicum Annuum L) Farming of South Sumatera, Indonesia

Siti Ramadani Andelia, Fitri Wardani, Zetira Novriana, Dessy Adriani, Anny Yanuarti, Daniel Saputra
Chili is one of the fruits that are in high demand. Now many chili farmers complain about the falling price of chili in the market. Due to several problems, the researcher aims to analyze how the right strategy is to develop the chili business so that there is a balance in the market and farmers can...
Proceedings Article

The Intention of Using City Transportation During the Covid-19 Pandemic in Palembang

Aslamia Rosa, Akhmad Nazaruddin, Suhartini Karim
This study purpose to determine the public’s interest in using transportation during the Covid-19 Pandemic in Palembang City. This research is also intended to provide information on how people behave in the selection of transportation means during this Pandemic so that it can be information for public...
Proceedings Article

Mindfulness and Well-Being: A Bibliometric Analysis

Zainnur M. Rusdi, Amin Wibowo
Research into mindfulness and well-being has become an interesting topic for research. This article provides a review of trends in mindfulness and well-being research using bibliometric analysis, the data of which is taken from the Scopus database. This article aims to identify trends in the development...
Proceedings Article

The Effect of Green Process Innovation on Corporate Sustainability and Environmental Performance as a Mediation Variable

Siti Khairani, Didik Susetyo, E. Yusnaini, Hasni Yusrianti
This research aims to examine the environmental performance as a mediating variable of the relationship between green process innovation on the corporate sustainability in small and medium enterprise (SME) in South Sumatra. The respondents in this research were the managers and owners of manufacturing...
Proceedings Article

Incremental Labor Output Ratio (ILOR) and Output Growth in Indonesia

Desifitrina, Syamsurijal Ak, Nurlina Tarmizi, Rosmiati Chodidjah S
This research specifically projecting output and predicting economic growth, investment needs, and additional labor by sector using labor and output data (GDP according to business fields at constant prices) during the 2001-2019 period. The analytical method used is a projection of labor based on the...
Proceedings Article

Application of Combined A’WOT (AHP and SWOT): A Strategy for Post-Harvest of Duku

Agusriansyah Saputra, Anggia Indriyani, Dessy Adriani, Anny Yanuriati, Laila Rahmawati, Agus Supriadi, Daniel Saputra
Duku is one of the fresh fruits that requires special attention. Duku (Lansium domesticum var. duku) is a well-known fruit with a pleasant aroma and flavour which has high economic value. The high demand of duku should be balanced with duku quality. The limitation of postharvest management and postharvest...
Proceedings Article

Mobile Payment and e-Wallet Research: A Bibliometric Analysis

Ahmad Zulhusny Rozali, Noraini Nasirun, Shaiful Annuar Khalid
The topic of mobile payment and electronic wallet has been a rising topic since 1984. Since 2003, many scholars are being actively producing articles pertinent to this topic. Most of the articles have been published in journals, and primary language used for research is English. Objective of this paper...
Proceedings Article

Market Digitalization Impact of Income SMEs during Pandemic

Eri Yanti Nasution, Hastina Febriaty
This research aims to determine the effect of market digitization on SMEs income in Medan. Sampling using the accidental sampling method as many as 100 respondents in Medan. The method of data collection is by distributing online questionnaires. The method of data analysis in this study used regression...
Proceedings Article

IMBT (Ijarah Muntahiya Bittamlik) Contract as a Strategy to Mitigate the Impact of the Pandemic Covid-19 on Financing of Islamic Micro Finance Institutions

(A Case Study in Indonesia)

Azhar Alam, Raditya Sukmana, Ratih Sri Melani
The purpose of this study is to describe financing conditions in Sharia microfinance institutions and investigate the IMBT contract as a countermeasure for problematic financing. This research uses a descriptive qualitative approach to acquire data through interviews with ten managerial parties from...
Proceedings Article

The Effect of Mediation on Consumer Involvement and Intimacy on Trust and Loyalty at Bank Syariah Indonesia

Seprianti Eka Putri
The study aims to examine the effect of mediation on involvement and intimacy on customer trust and loyalty in Bank Syariah Indonesia. The total sample of the study was 136 respondents with the data were used purposive sampling and the analysis method used was Partial Least Square. The findings reveal...
Proceedings Article

Trust as a Moderator in Buying Behavior

Yulia Hamdaini Putri, Hera Febria Mavilinda, Islahuddin Daud
The increase in e-commerce that has led to the rise of online shopping has attracted researchers in the field of marketing. For two decades, the internet-based e-commerce model has been accepted as a marketing strategy by companies to capture market share even though today the traditional marketing model...
Proceedings Article

The Determinant Model of Passenger Satisfaction with Low-Cost Carrier Airlines in Indonesia During the Covid-19 Pandemic

Raihanah Daulay, Roswita Hafni, Satria Mirsya Affandy Nasution, Jufrizen
The purpose of this study was to examine the effect of service quality, price, and brand image on passenger satisfaction of Low-Cost Carrier Airlines in Indonesia, both partially and simultaneously. This type of research can be classified as causal research. This research was conducted in several big...
Proceedings Article

Strategy for Utilizing Quantity Method Software in the Development of Operations Research Course with Realistic Mathematics Educations Approach

Roswita Hafni, Zulia Hanum, Lailan Safina Hasibuan
The change in the learning system during the Covid-19 pandemic resulted in controversy among students and educators. Online learning is considered an innovation in learning in the midst of increasingly rapid technological advances, such as the use of e-learning applications, classroom, zoom or google...
Proceedings Article

Public Services of Indonesian National Police in the Era of COVID-19 Disruption: Literature Studies

Ariefaldi Wargenegara
The challenges facing the police public service in the Covid-19 pandemic era are complex and dynamic. One of the issues that is evident is how members of the police must adapt in providing public services to the community. The initial findings of this study lead to the conclusion that in general the...
Proceedings Article

Milennial Consumer Behavior Analysis in Using Online Food Delivery Services During Pandemic

Hera Febria Mavilinda, Akhmad Nazaruddin, Yulia Hamdaini P, Samadi Bakar
The purpose of this study is to see descriptively the characteristics and behavior of millennial consumers related their behavioral intention in using online food delivery (OFD) services during a pandemic. This research is qualitative research with the analytical technique used is descriptive analysis....
Proceedings Article

The Effect of Talent Management on Employee Retention Mediated by Organizational Justice and Talent Perception Congruence

Dina Noval Madurani, Manerep Pasaribu
This study aims to determine the direct effect of talent management on employee retention and the indirect effect mediated by organizational justice and the talent perception congruence. Talent management is a strategy that is believed to minimize employee turnover through retention, namely by managing...
Proceedings Article

Analysis of Business Strategy of MSMEs in Medan City in the New Normal

Yeni Absah, Isfenti Sadalia, Tetty Juliaty
MSMEs are sectors that have an important role for regional economic growth. MSMEs also contribute to the employment of labours and the distribution of development results. During the Covid19 pandemic crisis, MSME businesses are heavily affected. In the current New Normal, MSME business people must have...
Proceedings Article

Career Success: Analysis of The Dimensions

Wita Farla, Badia Perizade, Zunaidah, Isni Andriana
The background of this research is the individual’s need for success in his career. Career success is divided into extrinsic career success and intrinsic career success. The purpose of this study was to analyze the relationship between extrinsic career success and intrinsic career success. The population...
Proceedings Article

Leverage Adjustment Speed: Evidence in Indonesia

Salmadhia Putri Adiba
Using data from Indonesia Stock Exchange (IDX) during 2010 – 2019, this study investigates the speed of adjustment on the corporate leverage in reaching the optimal target leverage of the non-financial listed firms in Indonesia. This study cites the Generalized Moment Method (GMM) panel model to estimate...
Proceedings Article

The Effect of Organizational Learning Capability and Inspirational Leadership to Individual Ambidexterity in Improving Team Performance in Public Sector Organizations

Delyn Puspita Ayuri, Yasmine Nasution
Public Sector Organizations expect optimal performance in facing the changing environment. The concept of ambidexterity is needed by organizations both profit-oriented and non-profit oriented. Ambidexterity is known as the ability to balance the process of exploration and exploitation. The idea of Individual...
Proceedings Article

Expense Recognition Dispute: A Case of Coal Mining Companies in Indonesia

Ari Budiyono, Yulianti
This study aims to identify the main causes of disputes in the expense recognition for Indonesia coal mining companies and provide recommendation on how to avoid the disputes in the future. We focus on coal mining companies which had Coal Contract of Work (CCOW/PKP2B) with the government of Indonesia....
Proceedings Article

Business Model Innovation: The Role of Enterprise Risk Management and Strategic Agility

Adam Wirahadi, Manerep Pasaribu
Changing business environment create uncertainty and risks to the companies. In the such situation, companies need to innovate their business model innovation to enhance their competitive advantage and increase their financial performance. Business model innovation is an important key for companies to...
Proceedings Article

Double VAT Collection from B2G Transaction in Indonesia. Case Study: PT X

Isnu Rahadi Wiratama, Siti Nuryanah
This study aims to provide solutions to the problem of excess VAT collection faced by government goods and service providers. This study uses a qualitative research approach with a case study research strategy. The object of research in this study is PT X, which is experiencing an excess of VAT collection...
Proceedings Article

Generational Differences in Dimensions of Work Values of Indonesian Permanent Employees

Muhammad Rafiki, Yanki Hartijasti
One of the biggest challenges that organizations will face in the coming years will be the generation diversity in the workplace. A mismatch of an employee’s work values to the organization’s can lead to dissatisfaction, decreased in commitment, and increased in turnover intention. Therefore, this study...
Proceedings Article

The Effect of Human Resource Management Practices on Improving Performance and Innovative Behavior of State Civil Apparatus

Euis Susanti, Dudi Hendrakusuma Syahlani
This study aims to examine the effect of human resource management practices (high commitment HR practices) on the performanc e and innovative behavior of the State Civil Apparatus (ASN) both directly and through mediating variables of affective commitment and public service motivation in the context...
Proceedings Article

Strategy Analysis of Increasing Income of Standard Traders in West Timor

Wehelmina M. Ndoen, Markus Bunga, Marianus Saldanha Neno, Anderias Anabuni
The purpose of this study is to describe the income of street vendors or moblie street traders and to determine the right strategy for increasing the income of street vendors in the cities of Kupang, Belu and Malaka. This study uses a qualitative approach. Data will be obtained by means of in-depth interviews...
Proceedings Article

The Effect of Satisfaction and Brand Connection to Brand Love

Welly Nailis, Zakaria Wahab, Sulastri, Muchsin Saggaff, Suhartini Karim, Mohammad Eko Fitrianto
This study aims to examine the effect of brand satisfaction and brand connection on brand love. The survey method was used as a research strategy to examine the effect of these two variables. 100 people as research respondents participated through an online questionnaire. This study chose smartphone...
Proceedings Article

Tenants’ Growth Mindset and Its Implication

(A Case of Entrepreneurship Development Program)

Rusiana, Nuraeningsih, Mamik Indaryani
There have been significant amounts of research investigating growth mindset in entrepreneurship with various variables. This research describes tenants’ growth mindset and its implication in running the set-up business. The participants of the research were 27 tenants Entrepreneurship Development Program...
Proceedings Article

Assessing Consumers Perception on Multi-Channel Integration: A Study at Department Store in Palembang

Dessy Yunita, Mohammad Adam, Zakaria Wahab, Isni Andriana, Ahmad Maulana, Iisnawati
The purpose of this study to examine consumer perceptions of the implementation of multi-channel integration in omni-channel retailing. Retailers that have the right channels are able to give consumers a good impress and one of the competitive advantages. Multi-channel integration implemented creates...
Proceedings Article

Remote Audit Post Covid-19 Pandemic in Achieving Professional Skepticism Auditor: Implementation of Social Presence Theory (Case Study on the Financial and Development Supervisory Agency)

Ryan Imanur Satya, Elvia R. Shauki
Remote audit is an audit activity that is carried out outside the location of the audit object. Audit field work shifted from on-site to remote due to budget restrictions and health protocols during the COVID-19 pandemic. But remote audit reduces the quality of the auditor’s professional skepticism due...
Proceedings Article

The Rise of Online Shopping with Augmented Reality, for the New Hope of Indonesian Economics Rebound

Iisnawati Iisnawati, Taufiq Marwa, Zakaria Wahab, Muchsin Saggaff Shihab
Indonesian economics growth is in the lowest position at the Q1 of 2020 due to pandemic Covid-19, including in business sector. Now, business sector is starting to raise up by maximizing online channel and develop their technology. E-commerce/Marketplace in Indonesia has involved AR technology in process...
Proceedings Article

Readiness for Organizational Change

Rismansyah, Mohamad Adam, Agustina Hanafi, Yuliani
This article discusses the process of organizational change since change is a necessary part of every individual’s, group’s, and organization’s life to grow, evolve, and adapt to the changing times. When changes are being made, there will be phenomena and problems in the literature review. The most frequently...
Proceedings Article

Conflict of Generational Gap in the Workplace

Siregar Lina Dameria, Santati Parama, Meitisari Nia
This study aims to determine and explain the generation gap conflict between millennials and older generation employees. Currently, the generation gap is identified by the existence of three or even four combinations of generations in one organization. These differences trigger the generation gap conflict....
Proceedings Article

Burnout, Work-Family Conflict, and Performance of Health Workers: A Case Study at Hospital in Palembang during the Covid-19 Pandemic

Muhammad Ichsan Hadjri, Wita Farla WK, Agung Putra Raneo, F.X. Parama Santati, Yos Karimudin
This study aims to analyze the effect of burnout and work-family conflict directly on the performance of health workers at RSMH Palembang and indirectly through work stress as a mediating variable. This research is expected to provide benefits in solving problems and providing recommendations to the...
Proceedings Article

Exploring Postgraduate Students’ Lurking Behaviors During Emergency Remote Learning: A Proposed Framework

Bala Kumar Thambiah, Noraini Nasirun, Razlina Razali
The COVID-19 pandemic has caused colleges and universities to opt for online teaching and learning as a way to keep their faculty, staff and students safe. Lurking is one of the common activities that occur in an online learning context. The majority of the available literature on lurking in online communities...
Proceedings Article

Examining Factors Influencing Intention to Use E-Wallet in Indonesia

A Conceptual Framework

Gilda Azalia Nur Ramadhani, Miguna Astuti, Noraini Nasirun
Nowadays e-wallet has become trend in Indonesia, especially since Covid-19. This is because e-wallet is fit with the Covid-19 protocol. The purpose of this research is to analyze the impact of perceived ease of use, perceived usefulness and compatibility towards intention to use e-wallet. Technology...