Proceedings of International Conference on Economics Business and Government Challenges

Empirical Evidence of Customers-driven Halal Supply Chain Management Model from The Quranic Verse

Mohammad Mominul Islam, Mohamed Syazwan Ab Talib, Nazlida Muhamad — Fri, 20 Oct 2023 00:00:00 +0000

Halal and tayyib signify the foundations of research in the Halal Supply Chain (HSC). This study aims to illuminate the consumer-driven aspects of the HSC and introduce the term “Ajka” in The Noble Quran. A systematic literature review (SLR) of 46 HSC literature pieces from 2017 to 2022 reveals trends and research gaps in halal supply chain management (HSCM). The study followed inductive reasoning to explore The Noble Quran 18:19 and modeled the HSC. Content and thematic analysis were performed using the ATLAS.ti qualitative data analysis software. While most HSCM literature has focused on the concepts of halal, tayyib, and khabith, this research has incorporated the selected Quranic verse, revealing HSC variables with a downstream focus: Patron, Price (halal), Product (Ajka), and Place (Al Madinah). A significant number of consumers who are aware, involved, and engaged with halal norms connected to retail points can contribute to the sustainability of the HSC.

Understanding the Transformative Potential of Computer-Assisted Audit Tools and Techniques (CAATTs) in the Accounting Profession

Wan Noraswaniaty Wan Ahmad, Maheran Zakaria — Fri, 20 Oct 2023 00:00:00 +0000

The transformative CAATTs enhance auditing with technology-driven approaches and data analytics. While widely used in large audit firms, their benefits and future impact on accounting remain uncertain for smaller firms. This study aims to provide a theoretical overview of CAATTs, examining their concept, benefits, and significance compared to traditional audit methods. It also explores the challenges associated with CAATTs' adoption. Through up-to-date insights from previous studies, the research sheds light on the potential impact of CAATTs on the auditing sector. Additionally, this study reviews the existing literature that addresses the obstacles hindering CAATTs' adoption in small and medium-sized firms and offers strategies to overcome these adoption challenges. The aim is to provide a better understanding of these innovative tools and their role in shaping the accounting profession. By leveraging CAATTs' capabilities, auditors can enhance their efficiency, accuracy, and effectiveness in conducting audits, paving the way for a more promising future of accounting endeavours.

Plan-Do-Check-Action (PDCA) Bibliometric Analysis to Improve Quality

Mufidatur Rohmah, Mesra Amalia Ramadhani, Endah Susilowati, Dwi Suhartini — Fri, 20 Oct 2023 00:00:00 +0000

The purpose of this study is to examine or map the growth of research publications on the use of PDCA to improve quality and examine PDCA implementation networks. In this VUCA era and global competition, companies are required to be agile in dealing with any changes and problems that occur. PDCA is used as an effective method of solving problems, one of which is repair or quality improvement. This study uses bibliography data in the Google Scholar database with a research period of 2018-2022. This data analysis uses VOSviewer software as a medium for bibliometric analysis. The results of this study indicate that research has increased every year. Developmental mapping based on co-authorship shows a correlation between researchers, while based on co-occurrence indicates a relationship between concepts grouped into 6 clusters. Density visualization describes stretch so there is an opportunity to do research with that topic or keyword. This research is expected to contribute to the use of the PDCA method to make companies more efficient, effective, and sustainable in controlling the production process.

Target Costing as a Production Cost Control Tool

Ahsanul Hadi Amin, Yunita Sukma Saputri, Endah Susilowati, Dwi Suhartini — Fri, 20 Oct 2023 00:00:00 +0000

The objective of this research was to examine how target costing was used as a tool for controlling production costs. This study was a literature review conducted using the systematic literature review (SLR) method, incorporating previous research from Google Scholar. Based on the findings of the reviewed and analyzed articles, it was evident that target costing could enhance cost efficiency in production, aiming to minimize production costs and optimize company profits. Moreover, target costing could also optimize cost efficiency by integrating environmental issues, resulting in environmentally friendly products. However, the use of target costing as a production cost control tool was considered suboptimal due to its limited scope in determining production costs. This research aimed to provide new insights into how target costing could improve cost efficiency in production and its relevance in maintaining environmental sustainability. Additionally, this study was expected to contribute to the development of environmentally friendly production cost control methods.

The Effect of Debt Policy, Dividend Policy, and Share Prices during the Covid-19 Pandemic on the Value of Manufacturing Companies in the Food and Beverage Sub Sector Listing on the Indonesia Stock Exchange in 2020

Tri Utami, Ambarwati, Suwandi, Dwi Puji Rahayu, Indrian Supheni — Fri, 20 Oct 2023 00:00:00 +0000

This study aims to determine the influence of Debt Policy, Dividend Policy, and Stock Prices during the Covid-19 pandemic on the Value of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020. The independent variables in this study are Debt Policy, Policy Dividends, and Stock Prices. Meanwhile, the dependent variable in this study is firm value. The population of this research is the Food and Beverage Sub-Sector Manufacturing Companies listed on the IDX in 2020. The sample was determined based on the purposive sampling method with specific criteria. Data for a population of 96 companies from quarter 1 to quarter 4 of 2020. The results show that debt policy does not affect firm value, dividend policy has no effect on firm value, and stock prices positively affect firm value. Moreover, simultaneously Debt Policy, Dividend Policy, and Stock Prices significantly affect Company Value.

Application of Behavioral Accounting in Giving Rewards Based on Performance Evaluation at PT SMG

Intan Jauharul Makhnun, Endah Susilowati — Fri, 20 Oct 2023 00:00:00 +0000

The purpose of this study was to examine the application of behavioral accounting in awarding rewards based on performance evaluation at PT SMG. The application of behavioral accounting in rewarding based on performance evaluation is a management approach based on the theory that employee behavior can be shaped and improved through an appropriate system of rewards and punishments. This study uses a qualitative research method with a phenomenological approach. The informants of this research are PT SMG's marketing division employees. This study focuses on how to apply behavioral accounting in awarding rewards based on performance evaluation. The result of this research is that PT SMG has been giving this reward since 2022. This has made PT SMG's sales increase. In the period January – May 2022 and the period January – May 2023 PT SMG's gross profit increased by 31%. The implications of this research can assist companies in designing reward programs that are relevant, fair, and motivating, thereby increasing employee satisfaction and reducing employee turnover rates.

Marketing Strategy: Library Promotion to Increase Library Visitors

Amalia Hani Fauziyah — Fri, 20 Oct 2023 00:00:00 +0000

The infinite spread of information and the increasing number of digital resources. So that it will also have an impact on the changing situation in libraries such as digital libraries, institutional repositories, e-resources, and others. Therefore, a marketing strategy is important to maintain the library's existence. Social media is a means of library promotion a case study at UPN "Veteran" East Java. The author wishes to write about Library Promotion Marketing Strategy in an Effort to Increase Library Visitors through several social media owned by the Library of UPN "Veteran” Jawa Timur.

Analysis of Bank Expenditure System of Subcontractor Payment Using SAP in the Construction of the Section 4A Pasuruan – Probolinggo Toll Road Project

Miya Wahyu Apriyani, Vicky Vendy — Fri, 20 Oct 2023 00:00:00 +0000

Good accounting system is needed in a company, especially a bank expenditure system. Bank expenditure occurs due to a bill. One of the bills at PT Waskita Karya (Persero) Tbk is the subcontractor bill. This research was conducted to analyze the bank expenditure procedure for subcontractor fees using an SAP-based system. The research method used is descriptive qualitative method because this research describes and analyzes the bank expenditure system of subcontractor fees. This research uses primary data with data collection techniques, namely observation, documentation, and direct interviews with three SAO section employees. The results of this research explain the bank expenditure system in the form of a flow chart that starts from job requests to payments. The system used in this company is already running well and there is already a separation of functions in the finance department so that it has a positive impact on the company, which can facilitate financial management, especially in terms of recording accounts payable and also making it easier to make reports.

Organizational Culture and Compliance at PT Bank Jatim: A Case Study on Digital Reporting Impact

Muhammad Ahmi Husein, Hesty Prima Rini, Rendra Nur, Silvie Febriyanti — Fri, 20 Oct 2023 00:00:00 +0000

This study examines the influence of organizational culture and compliance values on the performance of PT Bank Pembangunan Daerah Jawa Timur Tbk (Bank Jatim). The research also investigates the impact of digital technology and application-based reporting in the banking sector. A qualitative approach was adopted using primary data by direct observation and secondary sources such as internet data, articles, and books related to Bank Jatim. Content analysis revealed factors affecting the effectiveness of organizational culture and compliance values, as well as the significance of digital technology in corporate reporting. The findings offer valuable insights for Bank Jatim's management to enhance the implementation of corporate culture and compliance values, leveraging digital technology for growth and success.

Evaluation of the Accounting Information System for Controlling Bad Debts at PT Telkom Indonesia

Pramuji Rafli Arrakhman, R. Muh. Syah Arief Atmaja Wijaya — Fri, 20 Oct 2023 00:00:00 +0000

This research was conducted at the company PT Telkom Indonesia, which is engaged in telecommunications services and information technology. The purpose of conducting this research is to determine whether the accounting information system in controlling receivables is appropriate. The method of data analysis used by the authors in this research is qualitative methods where the authors collect data using interview techniques and field observations. The problem that occurs is that there are still obstacles in uncollectible accounts which result in the billing process being late. This makes the payment of bad debts non-current. Some of the risks that occur can be from the company or the customer. The results of the study indicate that the control of accounts receivable has not been carried out properly so uncollectible accounts receivable appear. This study suggests companies improve accounting information systems to facilitate controlling customer invoice due dates.

Determinants of the Adoption of Digital Payments among UiTM Machang Students

Fri, 20 Oct 2023 00:00:00 +0000

The FinTech sector has experienced significant disruptions due to the Covid-19 pandemic, driving the need for technological advancements to replace physical interactions and fostering the growth of FinTech in Malaysia. This evolution has extended beyond banking and has transformed payment methods, with digital payments becoming increasingly popular, replacing traditional physical transactions. This study aims to explore the influence of user expectations on the performance of digital payments in their adoption. Using the UTAUT theoretical model, the research questions seek to identify the amount of digital payments among students at UiTM Machang and examine the relationship between performance expectancy and adoption of digital payments. This study employs a questionnaire with three sections, covering demographic profiles, performance expectancy, and other variables. Descriptive analysis provides insights into the respondents' characteristics, indicating a positive perception towards digital payments as a beneficial service in day-to-day activities. The results also reveal a significant association between performance expectancy and the adoption of digital payments among UiTM Machang students, demonstrating that a higher perception of efficiency and effectiveness leads to greater adoption. This study sheds light on the factors influencing the acceptance of digital payments among higher education students, emphasizing the importance of addressing performance expectations in promoting the adoption of digital payment methods.

Online Media as a Means of Library Promotion at UPN "Veteran" Jawa Timur

Lisa Nadya Irawan — Fri, 20 Oct 2023 00:00:00 +0000

Promotion is closely related to marketing. Kotler in Santoso (2007: 3) describes marketing as a management organization that adheres to the view that the task/key of the organization is to determine the needs and wants of the target market to provide the desired satisfaction. Meanwhile, Sudarmini (2001: 6) defines marketing with the application of libraries as a planned approach to identify and gain support from the user community; then, the library develops appropriate and profitable services for both parties, namely users and the library as information service providers. So, by holding a library promotion, users know what library materials the library has, what facilities can be used, and what services users can get. Library promotion is a series of library activities designed so that people know the benefits of a library through the collections, facilities, and products or services provided (Yuven, 2009:1). Through promotional activities. It is hoped that the public will recognize and utilize the services and facilities in the library. By carrying out promotional activities, users will get to know the library. Seeing the library users and potential users will make it easier for the library to disseminate library activities. It can help the library gain a positive image in the eyes of the general public.

Calibrating Librarian Soft Skills with the Organizational Performance: A Transformation of Digital University Library

Fatchullah, Dewi Khrisna Sawitri — Fri, 20 Oct 2023 00:00:00 +0000

The rapid development of information and communication technology has affected various fields, including the university library. The challenges of the digital world and IT developments have resulted in all areas of library work using information technology such us verifying students’ thesis at the university repository, entry book borrowings, registering library members, updating information on the library website, checking the barcode attendance in each given service at the library and many others. Nowadays, the university librarians have become digital librarians as people who involve in the Information and Communication Technology setting equipped with digital skills by implementing technology in libraries. Furthermore, librarians must acquire the updated skills in order to work efficiently in a digital library to fulfill the qualified librarian of digital librarianship.The implementation of digital libraries requires librarians who are competent not only in soft skill but also hard skill in the field of librarianship and technology. Regarding with soft skills, there are in the form of communication skills (especially in english), leadership, team work, decision making, integrity. This study conducts qualitative method by investigating the soft skills that librarians must possess to manage libraries digitally. The data gathered in this study was secondary data which cover journals, textbooks, government regulations and other literature. The data and method triangulations are conducted to confirm the validity of this research

Improving The Competitiveness of Small and Medium Micro Economies through Digital Marketing in the Global Market

Ardhi Islamudin, Ririt Iriani Sri Setiawati — Fri, 20 Oct 2023 00:00:00 +0000

This study focuses on how digital marketing helps SMEs compete more effectively in world markets. The purpose of this the study is to describe the role of digital marketing in increasing the income of MSME actors. so as to optimize business opportunities by utilizing digital technology in such a way as to lead to the realization of the technopreneurship needed to be globally competitive. The research model used refers to qualitative descriptive stories based on case studies made on general topics in society where there are problems in SME digital marketing. According to the findings, marketing still problems accounts for 35% of all problems, and many MSMEs still use traditional marketing, which makes their not optimal income. Because of this, we have succeeded in bringing a more sophisticated and well-developed business management to the world market through the use of digital marketing. Therefore, this activity will be able to boost knowledge and through increasing the capacity of MSME actors, the economy can reach a higher levels of progress.

Performance Improvement Through Individual Characteristics, Motivation, Commitment, Work Group Integration, And Creative Marketing Programs

Gendut Sukarno, Hesty Prima Rini, Syava Nur Qolbiyah Niswan — Fri, 20 Oct 2023 00:00:00 +0000

The purpose of this study was to examine the concept of the influence of individual characteristics, motivation, commitment, and group integration on the creative marketing programs. As well as to determine the role of creative marketing programs to improve performance. The population in this study were all employees of the marketing department of the "H" Car Dealer in Surabaya, with a sample of 110 employees of the marketing department from 5 "H" Car Dealers in Surabaya. The analysis technique used in this study is the Structural Equation Model [SEM]. The findings that can be obtained from the results of data processing are that individual characteristics have a positive effect on creative marketing programs, individual motivation has a positive effect on creative marketing programs, resource commitment has a positive effect on creative marketing programs, work group integration has a positive effect on creative marketing programs, and creative marketing programs has a positive effect on improving marketing performance.

Analysis of Internal Control Over Expenditure of PT. Swabina Gatra

Prima Rizki Imami, R. Muh. Syah Arief Atmaja Wijaya — Fri, 20 Oct 2023 00:00:00 +0000

Cash is an asset that is most easily used by employees who are directly in charge of financial management. This is because cash is easily transferable. This study is intended to analyze and determine the system of internal control over cash disbursements of PT. Swabina Gatra has been running well or not. after the existence of these internal controls. The type of research method used in this research is qualitative research. The data analysis method used in this study is a descriptive analysis method where the analysis contains the facts of the description which are factual, systematic and accrual by comparing the results of the analysis with several theories regarding controlling cash disbursements. Researchers obtained qualitative data by carrying out observations at the research site and conducting direct interviews with the treasurer of PT. Swabina Gatra. The results of the analysis carried out in this study explain the internal control over cash disbursements of PT. Swabina Gatra is by the internal control components according to COSO (Organization of the Treadway Commission) but some components must be improved, namely the risk assessment component by carrying out an appropriate risk assessment.

Analysis of the Influence of Service Quality and Promotion Strategy on Customer Satisfaction at Indomaret Surabaya

Jessyca Noviolita Putri, Vicky Vendy — Fri, 20 Oct 2023 00:00:00 +0000

The purpose of this study was to determine the effect of service quality and promotion strategy on customer satisfaction. This research was conducted at Indomaret Surabaya, with a sample of 100 people with the sampling method using convenience sampling. This study uses a quantitative approach using primary data obtained through online questionnaires. Based on the results of the study, it was found that there was a positive and significant relationship between promotion strategy and customer satisfaction at Indomaret Surabaya. This research has the implication that friendly service quality and utilizing social media as a means to optimize promotion strategies are factors that can increase customer satisfaction.

Implementing Monetary Policy: Ease of Transacting with Digital Currency

Fadya Dini, Renny Oktafia — Fri, 20 Oct 2023 00:00:00 +0000

This study aims to find out whether the use of digital transactions will change the monetary policy carried out by the central bank. Indonesia is one of the countries that is conducting research on the development of digital currency by the central bank, this is supported by technological advances that make people need transactions that are faster, safer and more efficient. This research will see whether the development of digital rupiah by the central bank will be accepted by the public, such as the use of e- -money which is widely used by people in the modern era. This study used a qualitative method with a literature review approach. the results of the study found that, Until the current CBDC development, the central bank believes that the implementation of monetary policy is considered more effective and on target because the use of digital currency is directly supervised and executed by the central bank. the implementation of the use of digital currency for the future is considered to facilitate transactions and the public will easily access information about their transactions safely.

Natural Disasters and Economic Sustainability: Overview of Some Regions in Indonesia

William Stephanus Tristan Lesar, Renny Oktafia — Fri, 20 Oct 2023 00:00:00 +0000

Natural disasters have become a serious threat to the economic sustainability of various regions in Indonesia. At the time of writing this article, an overview has been carried out on the impact of natural disasters on economic sustainability in several regions in Indonesia, by identifying several areas that have experienced significant natural disasters and analyzing how these disasters have affected the local economic sector. This research was conducted using a review of relevant literature from various reliable sources. The results of the analysis show that natural disasters have a significant impact on the economic sector in these areas. Economic losses caused by natural disasters not only affect infrastructure, but can also cause a decrease in production, unemployment and a decrease in people's income. This research provides valuable insights for policy makers to understand the impact of natural disasters on economic sustainability in certain areas in Indonesia.

Adopting Unified Theory Acceptance and Use of Technology (UTAUT) in Predicting Accounting Student Intention to Use E-Wallet

Nuraini Che Hussin, Hishamuddin Ahmad, Roziani Ali, Maheran Zakaria — Fri, 20 Oct 2023 00:00:00 +0000

Electronic wallets are a type of financial technology (FinTech) that is snowballing and assisting Malaysia in its transformation to cashless payments. Malaysians will likely shift away from cash and toward mobile payment methods. The goal of this research is to investigate the relationship between each element in the Unified Theory of Acceptance and Use of Technology (UTAUT), namely performance expectations, effort expectations, social influence, and facilitating conditions, with the acceptance of E-wallet use among accounting students at the Universiti Teknologi Mara Kelantan Branch (UiTMCK). A set of questionnaires was distributed to students at the (UiTMCK). Data was gathered from 238 accounting students at the Universiti Teknologi Mara Kelantan Branch (UiTMCK) and analyzed with SPSS Statistics version 27. The study findings support the hypothesised performance expectations, effort expectations, social influence, and facilitating conditions that significantly impact on accounting students' intent to use an E-wallet.

Determinant Factors of Tax Digitalization Adoption: Towards Sustainable Tax Profession

Rabaatul Azira Binti Hassan — Fri, 20 Oct 2023 00:00:00 +0000

The rapid advancement of digital technology has significantly impacted various industries, including taxation. Tax digitization contributes many benefits such as streamlining tax processes, reducing administrative burden, enhancing efficiency, and increasing data security. To date, tax professionals in advanced economies have drawn attention to digitalization to compensate for their work's complexity and ensure the profession's sustainability. However, Malaysian tax professionals are still at the beginning of the transformation process towards a modern digitally oriented system. Considering this issue, the study aims to propose factors that would expedite the adoption of tax digitalization among tax professionals. By examining performance expectancy, effort expectancy, social influence, and facilitating conditions, policymakers, professional bodies, and tax authorities can formulate strategies to promote widespread adoption, leading be more efficient and sustainable tax profession. This move aligns with the Malaysian government's aspirations and the United Nations' Sustainable Development Goal 9, fostering inclusive and sustainable industry growth through innovation.

Analysis of Causality between Variables of the Amount of Industry, Investment, and Minimum Wage of Province on the Labor Absorption of East Java Province

I Gede Ardiyana, Niniek Imaningsih — Fri, 20 Oct 2023 00:00:00 +0000

The East Java Province is one of the second-largest populations on the Island of Java, however the labor absorption in East Java tended to be lower by fifth place on the Island of Java. The aim of this research was to see how causality is related between the amount of industry, investment, and minimum wages of province on the labor absorption in East Java Province. The method used in this research is Vector Autoregression (VAR) with Granger’s causality test and Vector Error Correction Model test, also using quantitative approach. The data used in this research is data time series from 2011 until 2021 was obtained from the Indonesia and East Java Province statistical center, investment and joint service one door of East Java Province, and also from another literature study. The result was that the amount of industry had two-way causality, while the minimum wage of the province had only one directional causality and both had negative impact on the labor absorption of the East Java Province. Meanwhile, investment had positive impact and had only one directional causality on the labor absorption of the East Java Province.

Analysis of the Impact of Monetary Policy on Exchange Rates and Foreign Exchange Reserves in Indonesia

Ririt Iriani Sri Setiawati, Renny Oktafia, Siti Alfi Nikmatin Khoiriyah — Fri, 20 Oct 2023 00:00:00 +0000

This article aims to analyze the impact of monetary policy on exchange rates and currencies in Indonesia using case studies. Monetary policy is chosen because it is one of the government policies that can influence currency and currency movements in the market. The results from the study show that monetary policy has a significant impact on exchange rates and currencies in Indonesia. Policies implemented by the Bank of Indonesia, such as raising reference interest rates and selling currencies on the market, can strengthen the currency exchange rate and increase the country’s foreign exchange reserves. On the contrary, policies that result in lower reference interest rates and foreign exchange purchases can weaken the rupiah exchange rate and reduce the country’s currency reserves. This research has important implications for policymakers in Indonesia in formulating the appropriate monetary policy to maintain the stability of the currency exchange rate and foreign exchange reserves of the country. In addition, this study could also serve as a reference for further research in analyzing the impact of monetary policy on foreign exchange markets in other developing countries.

Services Marketing Mix Efforts from Service Brands: Smile Laundry

Nanik Hariyana, Hendra Syahputra — Fri, 20 Oct 2023 00:00:00 +0000

The purpose of this research is to identify service marketing mix decisions (7P-product/service, place, promotion, price, people, process and physical evidence) in service businesses. The importance of the service marketing mix in creating the smile laundry service brand has received little attention in the literature. In this paper, an example of a smile laundry case is presented. The case study was conducted using secondary data obtained from smile laundry reports and by conducting semi-construction interviews with smile laundry owners and employees. Due to the company's reputation and operations, this is the case

Internal Control System Analysis of Receivables Collection Procedures at PT. Telkom Indonesia Pasuruan City, East Java

Rexina Sakti Arival Geraldin, R. Muh. Syah Arief Atmaja Wijaya — Fri, 20 Oct 2023 00:00:00 +0000

This study aims to determine whether the internal controls system carried out by PT Telkom Indonesia, Pasuruan City can have a significant and effective effect on accounts receivable collection. The object of this research is the Accounts Receivable Collection System and the Internal Control System in the company as well as from some related literature. The results of this study indicate that PT Telkom Indonesia, Pasuruan City, the internal controls system of the company has proven effective in collecting accounts receivable.

Cooperatives Employee Performance Base on Competence and Training

Fri, 20 Oct 2023 00:00:00 +0000

Indonesia's economic development is advancing, and cooperative development is becoming a key tenet of Indonesian economy. The significance of each employee's peak performance will determine how well a team works together to accomplish goals. The purpose of this study is to ascertain how competency affects cooperative employees' performance in Surabaya. Using the saturation sampling approach, 40 employees of KSP cooperatives in Surabaya served as the study's respondents. Interviews and the distribution of questionnaires to KSP staff in Surabaya were used to collect the data. This study used clever PLS as its quantitative research methodology. The findings indicated that competency had an impact on the Surabaya cooperative employees' performance. The study's findings indicate that training has no effect on employee performance. This is likely due to the fact that employees' training is still insufficiently effective and long-lasting, making it impossible for it to raise performance.

Financial Accountability in East Java's Health Service: Examination of Asset Recording and Reporting

Citra Nanditya Putri, Sofie Yunida Putri — Fri, 20 Oct 2023 00:00:00 +0000

This research aims to analyze the implementation of financial recording and reporting of government assets by the East Java Provincial Health Service. The research method used is a case study with a qualitative descriptive approach. The data used in this research are cases related to implementing policies and procedures for financial recording and reporting of government assets. Overall, the qualitative approach in this case study allows the author to gain an in-depth understanding of the Implementation of Financial Recording and Government Asset Reporting in the East Java Provincial Health Service through critical analysis and interpretation of relevant cases. The research results show that the agency has adequate policies and procedures regarding financial recording and government asset reporting. This shows the seriousness and commitment of the regional government in carrying out transparent and accountable financial management.

Village Financial System Application for Financial Reporting Management Village in East Java Province

Nabila Maharani Safitri, Sofie Yunida Putri — Fri, 20 Oct 2023 00:00:00 +0000

This article attempts to describe and assess the execution of Minister of Home Affairs Regulation (Permendagri) No. 113 of 2014 about Village Financial Management and Law No. 6 of 2014 concerning Villages. To manage village budgets following the principles of clean, transparent, accountable, and efficient management, the Financial and Development Supervisory Agency (BPKP) and the Directorate General of Village Government Development at the Ministry of Home Affairs are collaborating to develop the Village Financial System (Sistem Keuangan Desa - Siskeudes). It is hoped that by using this program, village fund financial reports can be finished promptly, precisely, and on schedule. A qualitative descriptive method is being employed for the research. The data was gathered through close observation with a BPKP employee representing the East Java province. According to the study's findings and recommendations, 30 of the 38 cities and regional units in East Java Province have employed the Siskeudes program to ensure the accuracy of the financial reports that arise from it. Despite management challenges, the Siskeudes application has proven more effective and can give highly accurate statistics.

Optimizing Cash Disbursement Procedures through Accounting Information Systems in a Shipping Services Company

Bernadetha Regina Ayu Pramesti, Sofie Yunida Putri — Fri, 20 Oct 2023 00:00:00 +0000

The purpose of this study is to determine the application of accounting information systems to the cash disbursement system, explain related functions, records, and accounting documents used, and explain the internal control system according to existing theory so that the performance of the finance department of PT. Terminal Petikemas Surabaya is more efficient and effective. This research was conducted by looking directly at PT. Terminal Petikemas Surabaya application of cash payment accounting information systems. This research method used is descriptive qualitative. The results of this study are the application of accounting information systems in the cash payment process of PT. Terminal Petikemas Surabaya is quite good and has good internal control. In daily practice, companies use the Microsoft AX application, where problems often arise in applications that don't work optimally or result from human error.

Accounting Information Systems of Cash Revenue in the Service-Based Startup: Case Study of PT. Toto Tentrem Persada (Pest Republic)

Cholidul Ahmad Roditri, Vicky Vendy — Fri, 20 Oct 2023 00:00:00 +0000

The Accounting Information System (AIS) has a pivotal role in the operations of service-based startups. This research aims to analyze the influence of using a simplified cash revenue accounting information system on Pest Republik, a startup company. A qualitative descriptive approach is employed to acquire an in-depth understanding of how the implementation of a simplified cash revenue accounting information system can impact the operational and financial aspects of Pest Republik. Research data is gathered through extensive interviews conducted with the owners and managers of the pest control startup. Several challenges are encountered, including limited availability of skilled human resources to operate the system, adaptation to necessary changes in business processes, and the periodic need for system updates in accordance with the company's progress. The employment of a simplified cash revenue information system yields multiple positive effects for Pest Republik. The simplified system enhances operational efficiency, thereby facilitating management and decision-making processes in the course of business operations.

Awareness of IoT with Safeguarding Personal Data in the Connected World

Fri, 20 Oct 2023 00:00:00 +0000

IoT technology has transformed our daily lives and quality of life by providing convenience and efficiency at the same time. This research investigates the level of knowledge and understanding regarding the Internet of Things (IoT) in relation to safeguarding personal data. A sample was selected from the target population of IoT users. A total of 35 questionnaires were distributed to Malaysian citizens using simple random sampling methods to achieve the research objectives. The findings suggest a positive correlation between the perceived usefulness and the level of awareness regarding privacy and security in the context of the Internet of Things (IoT) among the citizens of Malaysia. The perceived usefulness of IoT technology substantially impacts users' level of awareness regarding privacy and security concerns. Future research on the effectiveness of different strategies in promoting IoT privacy and security awareness among individuals in other countries with similar cultural contexts is essential.

Analysis of the Impact of APMK & UE as a Non-Cash Payment Instrument on Indonesia’s Economic Growth

Putri Aulia Agustiawati, Sishadiyati, Ni Made Nadia Resmarani — Fri, 20 Oct 2023 00:00:00 +0000

Rapid technological developments encourage payment systems to be more effective and efficient for the community. At this time the payment system has developed into a non-cash basis. The non-cash Payment System consists of Card-Based Payment Instruments, namely ATM/Debit Cards and Credit Cards, as well as Electronic Money (E-money). The purpose of this research is to find out whether the non-cash payment system affects economic growth in Indonesia. This research uses quantitative methods and secondary data obtained from Bank Indonesia and the Central Statistics Agency (BPS) for the 2009-2021 period. The analytical method used is multiple linear regression analysis using SPSS version 27. The results show that simultaneously transaction values for Debit Cards, Credit Cards and Electronic Money affect economic growth in Indonesia. Meanwhile, partially, the transaction value of Debit Cards and Credit Cards has a significant influence on economic growth. However, the value of Electronic Money transactions does not affect economic growth.

Remote Audit Implementation, Cost Control, and Audit Quality

Dhanang Yan Minarhadi, Hendra Andriyana, Dwi Suhartini, Endah Susilowati — Fri, 20 Oct 2023 00:00:00 +0000

The purpose of this study is to analyze the implementation of remote audits in controlling audit fees and how they impact audit quality. This research method uses qualitative methods with a phenomenologically descriptive approach. This phenomenological descriptive approach is believed to be able to describe in depth the implementation and impact of remote audit implementation. The data source in this study is a primary source that was collected based on interviews with five internal auditors at PT GMU. The research was carried out throughout May 2023. The results of this study indicate that implementing remote audits is able to control audit costs by providing cost efficiencies. Remote auditing, in principle, is able to produce good audit quality. This research provides a recommendation to consider a hybrid audit. Hybrid audits need to be carried out so that auditors are still able to maximize their audit quality without incurring large cost of audit.

Analysis of the Influence of Road Infrastructure and Transportation Infrastructure on Economic Growth in Lampung Province

Iqbal Dzaky Afkar, Niniek Imaningsih, Anggi Tri Wulandari — Fri, 20 Oct 2023 00:00:00 +0000

This article investigates the significant role of government in fostering economic growth through state development programs. Economic growth is essential for a nation's prosperity and addressing social issues like extreme poverty. Proper infrastructure facilities, including roads, electricity, and water, are crucial for stimulating economic activity and ensuring equitable development and community welfare. Infrastructure acts as the engine driving both national and regional development, making public and private funding distribution crucial for balanced growth. Furthermore, transportation infrastructure plays a pivotal role in advancing and connecting regions, facilitating the movement of goods, services, and people. This study explores the impact of Road Infrastructure and Transportation Infrastructure on economic growth in Lampung Province over an 11-year period using Ordinary Least Squares (OLS) method and processed with SPSS 25 software. In this study multiple regression will be used to examine the effect of the independent variables (Road Infrastructure and Transportation Infrastructure) partially on the dependent variable (Economic Growth). The results indicate that Transportation Infrastructure has a significant positive effect on economic growth, while Road Infrastructure shows a negative and insignificant effect. The article highlights the importance of developing robust transportation systems to drive economic growth and promote prosperity.

The Grit of Entrepreneurs: Their Resilience Needs in Achieving Success

Dewi Khrisna Sawitri, Endang Iryanti, Muhammad Rifky Ramadhan — Fri, 20 Oct 2023 00:00:00 +0000

Failure is part of the risk that is acquired to form success of a business and entrepreneurship provides a promising future because of the profit it offers. Some of the management risks are also experienced by entrepreneurs such as financial, marketing, operational and HR risks as part of the operational process of having a business. To optimize economic improvement, Indonesia still needs at least 14% of young entrepreneurs as on a macro level, entrepreneurs have a role creating prosperity, equity of wealth, and good job opportunities serves as an engine of economic growth of a country. Success in entrepreneurship is what most entrepreneurs crave but it is not easy to be a success entrepreneur. However, Entrepreneurs are individuals with many needs that mobilize them to cultivate success and entrepreneurial success has some characteristics that specifically contribute to a success entrepreneur. The characteristics which shape success entrepreneurs are not only about the ability to maintain interest (the consistency of interest) related with the business that he deals with but also about the resilience in trying, not afraid to face challenges to achieve goals. That entrepreneur’s grit is dealing with the resilience and enthusiasm they have to achieve long-term goals of their business venture. Understanding that phenomena, researchers are interested in investigating the grit of entrepreneurs which support them in achieving success. The study conducts qualitative method by interviewing 5 entrepreneurs. Data Triangulation is implemented to support the validity of the research.

The Rising of Indonesia Soccer that Contribute to National Income: The Multiplier Effects

Wiwin Priana, Dewi Khrisna Sawitri — Fri, 20 Oct 2023 00:00:00 +0000

The rising of national football achievements of the Indonesian National Team can be seen from winning the gold medal in the football branch at the Asean sporting events. Indonesia is also trusted by the world football organization FIFA to conduct the U17 world championship in October 2023. Economic growth of Indonesia (as the G 20 countries) in 2022 is 5.3% will stimulate other sectors including the most popular sport, namely football. Football, as a popular sport in Indonesia, contributes to state revenue. The multiplier effects have risen as the sports activities of the creative economy sector are conducted. That sector has become the basis for the establishment of sports businesses as the main integral part of the development of the sports industry. In the field of sports, several things can be indicated as a multiplier effect for state revenue, namely: 1.Sport performance, 2.Sport Production, 3.Sport Promotion. Football sport will circulate money that comes from ticket sales, transportation for spectators watching football, sales of food and drinks, merchandise from clubs participating in competitions, advertising in stadiums and on the shirts of teams participating in football, as well as advertisements on television, and sponsors who play the competition. This study conduct qualitative method in investigating the multiplier effects results from the rising of Soccer Competition that contribute to the increasing income and economy growth.

Level up the Business Performance: Contribution of Human Capital, Penta Helix and Survival Strategies in Creative Economy

Gendut Sukarno, Dewi Khrisna Sawitri, Krisna William Pradana — Fri, 20 Oct 2023 00:00:00 +0000

The culinary industry is increasingly stretched in Indonesia, it is predicted that the culinary industry is one of the pillars in the creative industry. The culinary industry sub-sector is growing due to cultural and lifestyle shifts, as well as technological developments as one of the factors that determine the success or failure of a culinary business in the digital era that shifts from offline to online. Under that circumstances, culinary business actors must implement survival strategies to strive in this business. This study aims to examine the concepts of Penta Helix and Human Capital in utilizing the survival strategies in which contribute to the business performance in the culinary sub-sector of creative economy. Since the use of IoT has become viral in level up the business performance, culinary business actors who implement online selling has been the main concern of this research. The population in this study was all managers/owners of the Surabaya Culinary creative industry in collaboration with online delivery services (shopee food, go-food and grab food), with a sample of 68 respondents. The data analysis technique used the Partial Least Sequare (PLS). Based on the results of data processing, it was found that 1) Penta Helix has not yet been able to make a meaningful contribution to Culinary Business Performance 2) Human Capital is able to make a meaningful contribution to business performance at the opposite level. 3) Penta Helix is able to make a meaningful contribution to culinary survival strategies. 4) Human Capital is able to make a meaningful contribution to culinary business survival strategies. 5) survival strategies has a meaningful contribution to business performance on the opposite level.

Digital Platform: Can Increase Brand Awareness?

Mohamad Fahmi Azhar, Renny Oktafia — Fri, 20 Oct 2023 00:00:00 +0000

The development of technology is getting faster and there are many innovations that are presented to help human activities, one of them is social media. Social media is a place to exchange information and as a communication tool. The business world sees this as a great opportunity to sell their merchandise to be recognized by the public as a step to build brand awareness. The existence of strong brand awareness aims to provide a differentiator between other competitor brands. This research purposes to find out what things must be considered in increasing brand awareness through social media effectively. The research method used in this research is a qualitative method with a literature study approach. The data collected is secondary data obtained from previous studies that are relevant to this research. The results of this study indicate that social media has an important role in increasing brand awareness. However, it can work successfully if the brand already has a strong foundation first.

Social Media Influencers' Impact on Consumers' Decisions to Purchase Eco-friendly Products: Literature Review

Fani Khoirotunnisa — Fri, 20 Oct 2023 00:00:00 +0000

Product marketing in the online age is centered on social media, particularly through the employment of celebrities or other well-known individuals who have a large following on these platforms—a term better known as influencers. It is anticipated that the marketing they conduct on social media would enhance their followers' inclination to make purchases, particularly for eco-friendly goods. Thus, the purpose of this study is to investigate and track the ways in which social media influencers (SMI) actively affect customers' inclinations to purchase green products. The research methodology employed in this study involves searching two electronic databases, Google Scholar and ScienceDirect, for relevant material. The review of clinical publications and research that was published between 2013 and 2023 served as the foundation for this study. Results imply that social media influencer (SMI) has a big impact on consumers' propensity to purchase ecologically friendly products.