In recent years, the digital economy has developed rapidly around the world, and the evaluation of the development status of the digital economy has become a common concern of government departments and research institutions. At present, there is no unified standard framework for the evaluation of the development of the digital economy, and the results of different research are quite different. This paper constructs an evaluation index system for the development of the digital economy from four dimensions including technological innovation capability, digital infrastructure, the industries of the digital economy, and institutional environment. We take Beijing as an example, use the chain ratio method to calculate the development growth rate of various indicators in Beijing from 2015 to 2020, and use the threshold method and linear weighting method to compare the development level of the digital economy between Beijing and other four developed districts in 2020. The research results of this paper are as follows: First, the development of Beijing's digital economy shows a positive growth trend in general, especially in terms of the density of mobile base stations, the investment in fixed assets of the core industries of the digital economy, and the added value of the core industries of the digital economy. Second, Beijing's digital economy is in a backward position among developed districts in our country in terms of infrastructure construction, policy support, and industrial digitalization, which needs to be further improved.
{"title":"A Study on Evaluation of the Development of the Digital Economy—The Case of Beijing","authors":"Yih-Shyuan Chen, Haiqi Feng","doi":"10.1145/3549823.3549838","DOIUrl":"https://doi.org/10.1145/3549823.3549838","url":null,"abstract":"In recent years, the digital economy has developed rapidly around the world, and the evaluation of the development status of the digital economy has become a common concern of government departments and research institutions. At present, there is no unified standard framework for the evaluation of the development of the digital economy, and the results of different research are quite different. This paper constructs an evaluation index system for the development of the digital economy from four dimensions including technological innovation capability, digital infrastructure, the industries of the digital economy, and institutional environment. We take Beijing as an example, use the chain ratio method to calculate the development growth rate of various indicators in Beijing from 2015 to 2020, and use the threshold method and linear weighting method to compare the development level of the digital economy between Beijing and other four developed districts in 2020. The research results of this paper are as follows: First, the development of Beijing's digital economy shows a positive growth trend in general, especially in terms of the density of mobile base stations, the investment in fixed assets of the core industries of the digital economy, and the added value of the core industries of the digital economy. Second, Beijing's digital economy is in a backward position among developed districts in our country in terms of infrastructure construction, policy support, and industrial digitalization, which needs to be further improved.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115967516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Asl Lindawati, Jessica Audrelia, Silvia Firmansyah
The availability of water is very influential on human life and the economic growth of a country. However, there are still a lot of cases where human rights and their needs for water have not been met. The aim of this study provides empirical evidence and increasing awareness regarding the use and management of water and wastewater in Car Wash companies in Indonesia in which, also provide an idea about the circular water management process that can be carried out by Car Wash companies. The idea about circular water management in car wash companies can improve cost-efficiency. The object of this study is a car wash company in Jakarta. Based on the qualitative approach, this study more interpretive in nature. This study uses primary data that was obtained through interviews with the owner and the car wash workers, field observations, documenting literature review and secondary data that obtained was through financial reports in 2019-2021. Interviews were conducted by providing open-ended questions related to the use and management of water and wastewater associated with Reduce, Reuse, Recycle, Restore, Recover (5R). The results of this study indicate that Car Wash companies in Indonesia have not used Circular Water Management and have not even carried out water management at all. The unmanaged of used water and wastewater results in a lack of clean water availability and worsens water quality in the area around the company. This study is expected to be a reference for further study as studies on Circular Water Management in Car Wash Companies have not yet exist, especially in Indonesia. This study raises the concept of a circular economy in the water sector at a Car Wash company which is in line with the Sustainable Development Goals No. 6 due to the fact that there are no known previous studies that has raised the concept of the circular economy related to water management in Car Wash companies, especially in Indonesia.
{"title":"Circular Water Management in Carwash Company to Achieve Sustainable Development Goals Number 6","authors":"Asl Lindawati, Jessica Audrelia, Silvia Firmansyah","doi":"10.1145/3549823.3549830","DOIUrl":"https://doi.org/10.1145/3549823.3549830","url":null,"abstract":"The availability of water is very influential on human life and the economic growth of a country. However, there are still a lot of cases where human rights and their needs for water have not been met. The aim of this study provides empirical evidence and increasing awareness regarding the use and management of water and wastewater in Car Wash companies in Indonesia in which, also provide an idea about the circular water management process that can be carried out by Car Wash companies. The idea about circular water management in car wash companies can improve cost-efficiency. The object of this study is a car wash company in Jakarta. Based on the qualitative approach, this study more interpretive in nature. This study uses primary data that was obtained through interviews with the owner and the car wash workers, field observations, documenting literature review and secondary data that obtained was through financial reports in 2019-2021. Interviews were conducted by providing open-ended questions related to the use and management of water and wastewater associated with Reduce, Reuse, Recycle, Restore, Recover (5R). The results of this study indicate that Car Wash companies in Indonesia have not used Circular Water Management and have not even carried out water management at all. The unmanaged of used water and wastewater results in a lack of clean water availability and worsens water quality in the area around the company. This study is expected to be a reference for further study as studies on Circular Water Management in Car Wash Companies have not yet exist, especially in Indonesia. This study raises the concept of a circular economy in the water sector at a Car Wash company which is in line with the Sustainable Development Goals No. 6 due to the fact that there are no known previous studies that has raised the concept of the circular economy related to water management in Car Wash companies, especially in Indonesia.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129682385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Iqbal Sidiq, William Stanley Roth, T. Rusmanto
Technologies such as Big Data present opportunities for companies and markets to determine the way forward to achieve their goals in accordance with the data obtained. In the construction of a traditional information life cycle to model cycles that accommodate the diversity of Big Data. The resulting model limits information systems that turn Big Data into information by meeting information needs and controlling internal and external decision-making. Big data is not only a large, complex data to deal with and considered an extraordinary opportunity but also refers to the way of thinking or living in a data-rich and empirically driven world of life. Accounting information systems, both hardware and software are important components because the security of hardware systems must also be considered. In this article, researchers found that big data is very influential on corporate reporting. The impact that big data has on corporate reporting is that reducing company reporting time, data analysis through big data techniques significantly helps in the selection, organization, and processing of information to ensure efficient decision making in any organization. Other findings state that big data can be used to collect and process information resources and ensure information processing efficiency. Therefore, the focus in this study is to compare the influence of big data usage on accounting information systems based on previous research.
{"title":"Literature Study on the Effect of Big Data Usage on Accounting Information Systems Looking at Comparisons of Previous Research","authors":"Muhammad Iqbal Sidiq, William Stanley Roth, T. Rusmanto","doi":"10.1145/3549823.3549826","DOIUrl":"https://doi.org/10.1145/3549823.3549826","url":null,"abstract":"Technologies such as Big Data present opportunities for companies and markets to determine the way forward to achieve their goals in accordance with the data obtained. In the construction of a traditional information life cycle to model cycles that accommodate the diversity of Big Data. The resulting model limits information systems that turn Big Data into information by meeting information needs and controlling internal and external decision-making. Big data is not only a large, complex data to deal with and considered an extraordinary opportunity but also refers to the way of thinking or living in a data-rich and empirically driven world of life. Accounting information systems, both hardware and software are important components because the security of hardware systems must also be considered. In this article, researchers found that big data is very influential on corporate reporting. The impact that big data has on corporate reporting is that reducing company reporting time, data analysis through big data techniques significantly helps in the selection, organization, and processing of information to ensure efficient decision making in any organization. Other findings state that big data can be used to collect and process information resources and ensure information processing efficiency. Therefore, the focus in this study is to compare the influence of big data usage on accounting information systems based on previous research.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130811060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The role of industrial Internet in promoting traditional industries such as manufacturing is becoming more and more obvious. It is known that intelligent production has optimized and upgraded the manufacturing value chain under the background of industrial Internet. However, the decision-making optimization mechanism of intelligent production in the industrial chain needs further exploration and research. This paper uses the case study method and selects Rhino Smart Manufacturing as a research case. The research finds that intelligent production optimizes decision-making by realizing flexible manufacturing, which is embodied in the improvement of flexible responsiveness of the production capacity and the responsiveness of the supply chain, thereby helping decision-making optimization of upstream and downstream enterprises in the industry chain. Based on this, this paper extracts the mechanism of intelligent production assisting the decision-making optimization of industrial chain's production and sales sides, in order to provide theoretical findings for the optimization and upgrading of the industrial chain.
{"title":"Intelligent Production Facilitates Decision-making Optimization: A Case Study Based on Rhino Smart Manufacturing","authors":"Yingjia Xiong, Shuyun Zhang","doi":"10.1145/3549823.3549833","DOIUrl":"https://doi.org/10.1145/3549823.3549833","url":null,"abstract":"The role of industrial Internet in promoting traditional industries such as manufacturing is becoming more and more obvious. It is known that intelligent production has optimized and upgraded the manufacturing value chain under the background of industrial Internet. However, the decision-making optimization mechanism of intelligent production in the industrial chain needs further exploration and research. This paper uses the case study method and selects Rhino Smart Manufacturing as a research case. The research finds that intelligent production optimizes decision-making by realizing flexible manufacturing, which is embodied in the improvement of flexible responsiveness of the production capacity and the responsiveness of the supply chain, thereby helping decision-making optimization of upstream and downstream enterprises in the industry chain. Based on this, this paper extracts the mechanism of intelligent production assisting the decision-making optimization of industrial chain's production and sales sides, in order to provide theoretical findings for the optimization and upgrading of the industrial chain.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124307392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muhammad Iqbal Sidiq, William Stanley Roth, T. Rusmanto
With the advancement of information and communication technology (ICT) and technological innovation, the learning ecosystem has changed greatly facilitating open and distance learning systems (ODL) in providing education anywhere at any time in meeting the changing learning needs in modern society. Blockchain is currently attracting attention as an innovative technology to change the future, has emerged as a new paradigm of financial markets. A blockchain is a distributed ledger created by blocks containing details of transactions connected in chronological order to form a series of chains. Blockchain is designed to store and use a cryptocurrency called bitcoin securely. Cryptocurrency is a virtual currency that operates in a blockchain-based decentralized system. Cryptocurrency transactions are conducted peer to peer (P2P) without the intervention of financial intermediaries. The increasing interest in cryptocurrencies and the underlying technology of blockchain is also reflected in the entry of regular businesses into the crypto world by using token hype prices (HYPE) or token inflated prices to profit. Therefore, the focus in this study is to compare the influence of blockchain usage on cryptocurrencies looking at previous research.
{"title":"Literature Study on the Effect of Blockchain Usage on Cryptocurrencies Looks at Comparisons of Previous Research","authors":"Muhammad Iqbal Sidiq, William Stanley Roth, T. Rusmanto","doi":"10.1145/3549823.3549828","DOIUrl":"https://doi.org/10.1145/3549823.3549828","url":null,"abstract":"With the advancement of information and communication technology (ICT) and technological innovation, the learning ecosystem has changed greatly facilitating open and distance learning systems (ODL) in providing education anywhere at any time in meeting the changing learning needs in modern society. Blockchain is currently attracting attention as an innovative technology to change the future, has emerged as a new paradigm of financial markets. A blockchain is a distributed ledger created by blocks containing details of transactions connected in chronological order to form a series of chains. Blockchain is designed to store and use a cryptocurrency called bitcoin securely. Cryptocurrency is a virtual currency that operates in a blockchain-based decentralized system. Cryptocurrency transactions are conducted peer to peer (P2P) without the intervention of financial intermediaries. The increasing interest in cryptocurrencies and the underlying technology of blockchain is also reflected in the entry of regular businesses into the crypto world by using token hype prices (HYPE) or token inflated prices to profit. Therefore, the focus in this study is to compare the influence of blockchain usage on cryptocurrencies looking at previous research.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128239660","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Audit report lag has become a phenomenon in the business world. The financial statements of public companies that want to be published to shareholders and the general public must first be audited by a public accounting firm. The delay in the audit report has an impact on the delay in the publication of financial statements which makes financial statement users hampered in making decisions. The purpose of this research is to obtain empirical evidence whether firm size, audit committee size, and audit firm status affect audit report lag. This research is conducted on non-financial companies listed on the LQ45 Index of the Indonesia Stock Exchange. Based on the purposive sampling method, a total of 20 companies are selected as research samples. The data analysis is done using Microsoft Excel and SPSS 25 software. The research result showed that audit committee size significantly affects audit report lag. Meanwhile, the results for firm size and audit firm status do not influence audit report lag.
{"title":"Analysis of Determinants of Audit Report Lag on Non-Financial Companies Listed on LQ-45 Index","authors":"B. Handoko, A. Lindawati, G. Thomas","doi":"10.1145/3549823.3549835","DOIUrl":"https://doi.org/10.1145/3549823.3549835","url":null,"abstract":"Audit report lag has become a phenomenon in the business world. The financial statements of public companies that want to be published to shareholders and the general public must first be audited by a public accounting firm. The delay in the audit report has an impact on the delay in the publication of financial statements which makes financial statement users hampered in making decisions. The purpose of this research is to obtain empirical evidence whether firm size, audit committee size, and audit firm status affect audit report lag. This research is conducted on non-financial companies listed on the LQ45 Index of the Indonesia Stock Exchange. Based on the purposive sampling method, a total of 20 companies are selected as research samples. The data analysis is done using Microsoft Excel and SPSS 25 software. The research result showed that audit committee size significantly affects audit report lag. Meanwhile, the results for firm size and audit firm status do not influence audit report lag.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"135 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120931744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
According to historical data, financial statement fraud considered as the type fraud scheme that causes the most losses compared to the other schemes. Fraud theories has been introduced and used to examine factors in detecting financial statement fraud. However, studies that analyze the influence of corporate ethical culture in relation to fraudulent financial statements are still very limited. Thus, the purpose of this research is to analyze the influence of corporate social responsibility disclosure and annual report readability which reflects the company's ethics in disclosing its performance in detecting fraudulent financial statements while assessing the effect of earnings management as the moderating variable. Sources of data used in this study are secondary data that obtained from the Indonesia Stock Exchange website. The population of this research were food and beverages manufacturing companies listed on Indonesia Stock Exchange for the period 2017-2019 since the most common financial statement fraud schemes appear in the manufacturing industry and the food and beverages subsector are the largest among the other. Our research is quantitative study. Using the purposive sampling technique, researchers found 19 companies that fulfill the criteria. Within 3 years of observation, the total number of samples was 57. Multiple linear regression and moderated regression analysis are used to analyze data. The research results indicated that annual report readability with a moderating effect of earnings management has an influence in detecting financial statement fraud. Meanwhile annual report readability without moderation effect of earnings management and corporate social responsibility disclosure with or without moderating effect of earnings management, has no influence in detecting financial statement on listed food and beverages manufacturing companies.
{"title":"Financial Statement Fraud Detection using Analysis of Corporate Social Responsibility Disclosure and Annual Report Readability with Earnings Management as Moderating Variable","authors":"B. Handoko, Agata Laras Permana Gita Prastiwi","doi":"10.1145/3549823.3549832","DOIUrl":"https://doi.org/10.1145/3549823.3549832","url":null,"abstract":"According to historical data, financial statement fraud considered as the type fraud scheme that causes the most losses compared to the other schemes. Fraud theories has been introduced and used to examine factors in detecting financial statement fraud. However, studies that analyze the influence of corporate ethical culture in relation to fraudulent financial statements are still very limited. Thus, the purpose of this research is to analyze the influence of corporate social responsibility disclosure and annual report readability which reflects the company's ethics in disclosing its performance in detecting fraudulent financial statements while assessing the effect of earnings management as the moderating variable. Sources of data used in this study are secondary data that obtained from the Indonesia Stock Exchange website. The population of this research were food and beverages manufacturing companies listed on Indonesia Stock Exchange for the period 2017-2019 since the most common financial statement fraud schemes appear in the manufacturing industry and the food and beverages subsector are the largest among the other. Our research is quantitative study. Using the purposive sampling technique, researchers found 19 companies that fulfill the criteria. Within 3 years of observation, the total number of samples was 57. Multiple linear regression and moderated regression analysis are used to analyze data. The research results indicated that annual report readability with a moderating effect of earnings management has an influence in detecting financial statement fraud. Meanwhile annual report readability without moderation effect of earnings management and corporate social responsibility disclosure with or without moderating effect of earnings management, has no influence in detecting financial statement on listed food and beverages manufacturing companies.","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127976187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","authors":"","doi":"10.1145/3549823","DOIUrl":"https://doi.org/10.1145/3549823","url":null,"abstract":"","PeriodicalId":340167,"journal":{"name":"Proceedings of the 9th International Conference on Management of e-Commerce and e-Government","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129828512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：