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Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)最新文献

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Analysis of Eco-Efficiency Application to Achieve Sustainable Development 生态效率应用与可持续发展分析
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.010
Fanda Layla Sari, H. Wahyuni, Kurnia Ekasari
This research aimed to describe the application of eco-efficiency analysis. The data analysis methods used were screening method, assessment method, cost analysis method and decisionmaking analysis method. The results of this study were the object had applied an eco-efficiency concept. The calculation of eco-efficiency ratio and eco efficiency index’s results that there were fluctuation value in several periods, it were caused the differences in treatment and policy that was occurred in related years. Besides performing calculations, qualitative step was taken to determine the company's position in keeping environmental management and it was indicate that the company had carried out procedures related to environmental and linear management processes with a series of procedures eco efficiency concept. Keywords—eco efficiency, application, environmental,
本研究旨在描述生态效率分析的应用。采用的数据分析方法有筛选法、评价法、成本分析法和决策分析法。本研究的结果是应用生态效率概念的对象。生态效率比和生态效率指数的计算结果表明,在不同时期存在波动值,这是由于相关年份在待遇和政策上的差异造成的。除了执行计算,定性的步骤被采取,以确定公司在保持环境管理的地位,这是表明该公司已经开展了与一系列程序生态效率概念的环境和线性管理过程相关的程序。关键词:生态效率;应用;环境;
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引用次数: 0
The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality 应有的专业谨慎、诚信、保密和独立性对审计质量的影响
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.022
Dwirezki Octaviani, Jaswadi, Kurnia Ekasari
This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic. Keywords—due professional care, integrity, confidentiality, independence, audit quality, advanced professional training
本研究旨在分析应有的专业谨慎、诚信、保密和独立性对审计质量的影响。此外,确定最需要的高级专业培训主题,以提高审核员的专业水平,这在本次大流行中是适当的。本研究以印尼东爪哇的会计师事务所为研究对象。这些数据是在大流行期间通过问卷收集的。本研究采用目的抽样的方法,选取了14家会计师事务所作为样本。分析方法为多元线性回归,采用SPSS 25进行统计分析。结果表明,应有的职业谨慎和诚信变量对审计质量有影响。另一方面,保密性和独立性对审计质量没有影响。此外,所有变量同时对审计质量产生显著影响。此外,基于头脑顶部问卷模型的结果显示,最需要的高级专业培训主题是质量保证体系主题,这适用于此次大流行。本研究的结果有望帮助需要财务报表信息的管理者或利益相关者确保审计结果的质量,从而做出可靠的决策,并可作为会计师事务所内部管理层在疫情期间调整审计过程质量保证体系的考虑因素。关键词:应有的专业谨慎、诚信、保密、独立性、审计质量、高级专业培训
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引用次数: 3
Blended Learning Model Design Integrated with Problem Based Learning and Rehearsal Pairs Practice to Increase Motivation and Outcomes in Marketing Management Course 混合学习模式设计,结合基于问题的学习和预演对练习,提高营销管理课程的积极性和效果
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.032
Ludfi Djajanto, Indrayati, Suryadi
In the era of industrial revolution 4.0, the use of technology and the internet was almost implemented in all fields including education, especially in the learning process. The use of information technology in learning becomes a necessity because it facilitates students and lecturers in carrying out the learning process. This study aims to design an integrated Blended Learning model with Problem Based Learning and Practice Rehearsal Pairs to increase motivation and learning outcomes in the Marketing Management course. Besides, this study also examines the effect of implementing an integrated blended learning model on student motivation and achievement in learning outcomes. The research method used is the development method and classroom action research using a purposive sampling technique for 182 students who took the Marketing Management courses in the data analysis technique used descriptive and inferential statistical analysis. The results showed that there were significant differences between conventional learning and blended learning. Nearly all respondents agree that the blended learning model is more interesting and efficient when it is applied in learning. Besides, the results of hypothesis testing prove that the Blended Learning model integrated with Problem Based Learning and Rehearsal Pairs Practice has a positive and significant effect on increasing motivation and learning outcomes in the Marketing Management course. Keywords—blended learning model; problem based learning; rehearsal pair practice; motivation; learning outcomes; marketing management
在工业革命4.0时代,技术和互联网的应用几乎应用于包括教育在内的所有领域,特别是在学习过程中。在学习中使用信息技术成为一种必要,因为它促进了学生和教师进行学习过程。本研究旨在设计一套以问题为基础的混合式学习模式,以提高市场营销管理课程的学习动机和学习效果。此外,本研究还探讨了实施综合混合学习模式对学生学习动机和学习成果成就的影响。本研究采用的研究方法是开发法和课堂行动研究,采用有目的的抽样技术,对选修市场营销管理课程的182名学生进行数据分析,采用描述性和推断性统计分析技术。结果表明,传统学习与混合学习之间存在显著差异。几乎所有的受访者都认为,将混合学习模式应用到学习中会更有趣、更高效。此外,假设检验的结果证明,混合学习模式与基于问题的学习和预演配对练习相结合,对提高营销管理课程的学习动机和学习成果有积极显著的作用。关键词:混合式学习模式;基于问题的学习;排练配对练习;动机;学习成果;营销管理
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引用次数: 2
Forecasting Analysis on the Impact of Pandemic Towards Cigarette Sales 疫情对卷烟销售影响的预测分析
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.053
Siti Holifahtus Sakdiyah, Nurafni Eltivia, N. I. Riwajanti, Kurnia Ekasari
The purpose of this study is to analyze sales using moving average forecasting. The method used is a quantitative method with primary data on actual sales results and forecast calculations using the moving average method. The results of this study are sales with moving average forecasting after the pandemic has increased. In contrast to the situation that actually occurs in a company where with a pandemic, sales have decreased. This difference will be the company's consideration in determining the policies that will be enforced in the company. Although forecasting results cannot be used as a benchmark for the actual situation, forecasting is useful in making decisions, so that in the next period it can determine sales planning. Keywords—forecasting, moving average, pandemic, sales results
本研究的目的是使用移动平均线预测来分析销售。使用的方法是一种定量方法,使用实际销售结果的原始数据和使用移动平均方法的预测计算。该研究的结果是,在疫情发生后,具有移动平均预测的销售额有所增加。与实际情况相反,在大流行的情况下,公司的销售额下降了。这种差异将是公司在确定将在公司执行的政策时的考虑因素。虽然预测结果不能作为实际情况的基准,但预测对决策是有用的,可以确定下一阶段的销售计划。关键词:预测,移动平均线,流行病,销售业绩
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引用次数: 0
Design of Entrepreneurship Learning Model with Teaching Factory Method to Improve Student’s Competencies 运用教学工厂法设计创业学习模式,提高学生能力
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.041
Anik Kusmintarti, Sidik Ismanu, M. Anshori
The purpose of this study is to design a teaching factory learning model in Vocational Higher Education ". This research is a literature study. This study was conducted at Polinema Bakery. The stages of the study are as follows: (1) review the literature; (2) Carrying out a survey of the bakery industry; (3) designing an entrepreneurial learning model using the teaching factory method; (4) determine the target model of teaching factory learning model; and (5) describe the entrepreneurship learning model with the Factory teaching method. The results of the study are 6-step Teaching Factory learning models, namely: (1) receiving orders, analyzing orders, stating readiness to work on orders, working orders, carrying out quality control, and delivery orders. Results of the study show that students feel happy following the learning, obtaining a picture of the business, getting experience producing products, working in team, and experience managing a business. Keywords—entrepreneurship education, learning model, teacing factory, vocational higher education
本研究的目的在于设计一种“教学工厂式学习模式”。本研究为文献研究。这项研究是在Polinema面包店进行的。研究分为以下几个阶段:(1)文献回顾;(2)对烘焙行业进行调查;(3)运用教学工厂法设计创业学习模式;(4)确定教学工厂学习模式的目标模式;(5)用工厂教学法描述创业学习模式。研究的结果是六步教学工厂学习模型,即:(1)接受订单,分析订单,说明准备工作订单,工作订单,实施质量控制,交付订单。研究结果表明,学生在学习后感到快乐,获得了对企业的了解,获得了生产产品的经验,获得了团队合作的经验,获得了管理企业的经验。关键词:创业教育;学习模式;教学工厂
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引用次数: 0
Does Border Strength Affect Job Satisfaction and Organizational Citizenship Behavior 边界强度是否影响工作满意度和组织公民行为
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.044
N. Fiernaningsih, P. Herijanto
This study aims to examine and analyze the effect of border strength on job satisfaction and organizational citizenship behavior based on gender and marital status as a control for permanent lecturers at the State Polytechnic of Malang, Indonesia. The number of respondents in this study was 200 people chosen by simple random sampling. The analytical tool used is SEM with the WarpPLS approach. The results show that border strength has a significant negative effect on job satisfaction. Border strength also has a considerable impact on organizational citizenship behavior. Job satisfaction, on the other hand, has a significant positive impact on organizational citizenship behavior. The results of this study are beneficial for State Polytechnic of Malang’s leaders in designing border strength policies so that the lecturers feel comfortable in living their work-family life and increase the different role of lecturers for the institution. Keywords—border strength, job satisfaction, organizational citizenship behaviour
本研究以印尼玛琅国立理工学院终身讲师为研究对象,以性别和婚姻状况为对照,探讨边界强度对工作满意度和组织公民行为的影响。本研究的调查对象为200人,采用简单随机抽样的方法。使用的分析工具是扫描电镜与WarpPLS方法。结果表明,边界强度对工作满意度有显著的负向影响。边界强度对组织公民行为也有相当大的影响。另一方面,工作满意度对组织公民行为有显著的正向影响。本研究的结果有助于玛琅国立理工学院的领导设计边境力量政策,使讲师在工作和家庭生活中感到舒适,并增加讲师对学校的不同作用。关键词:边界强度,工作满意度,组织公民行为
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引用次数: 0
Investment Opportunity Set Analysis as a Mediation of Influence of Capital Structure on Company Value with Economic Growth as a Moderating Variable 投资机会集分析:资本结构对公司价值的中介作用,经济增长为调节变量
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.014
Yusna, Sugeng Sulistiono
This study aims to examine and analyze (1) the indirect effect of capital structure on firm value through the investment opportunity set mediation, (2) the direct effect of capital structure on firm value which is moderated by economic growth. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with data from 2015 to 2018. The data was collected using purposive sampling technique and the population was based on population criteria. The research sample companies are saturated or census samples and the number of research samples is 15 companies. The data analysis method is Path Analysis and Sobel Test which are used to test the investment opportunity set mediation variable. The results showed that the effect of capital structure on firm value was mediated significantly by IOS. Meanwhile, economic growth significantly moderates the effect of capital structure on firm value. Keywords—investment opportunity set, capital structure, firm value and economic growth
本研究旨在检验和分析:(1)资本结构通过投资机会集中介对企业价值的间接影响,(2)资本结构对企业价值的直接影响受经济增长的调节。这项研究是在印度尼西亚证券交易所(IDX)上市的制造业公司进行的,数据从2015年到2018年。数据收集采用有目的抽样技术,人口是基于人口标准。研究样本公司为饱和样本或普查样本,研究样本数量为15家公司。数据分析方法采用路径分析和索贝尔检验,对投资机会集中介变量进行检验。结果表明,资本结构对企业价值的影响在实证研究中具有显著中介作用。同时,经济增长显著调节了资本结构对企业价值的影响。关键词:投资机会集、资本结构、企业价值与经济增长
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引用次数: 0
Islamic Mini Banking Laboratory Management System 伊斯兰迷你银行实验室管理系统
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.043
N. I. Riwajanti, K. D. Susilowati, Riezky Amalia
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引用次数: 1
User Resistance in the Implementing E-Budgeting 实施电子预算中的用户阻力
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.001
Atik Andhayani, Sutrisno, Rosidi, Djamhuri
Local government has an essential role to play in delivering services to the city. Several local governments still have relatively low performance, particularly on the budget. There have been several barriers to the duty to introduce egovernment in local governments. Researchers see if there is a connection between e-government and users as users in terms of perceived importance and self-confidence. The study was carried out using a mix-method, both quantitative and qualitative, to ensure that it was carried out. This study contributes to the challenges of implementing e-budgeting. Resistance to the importance of user perception, self-confidence to change workers and support for leadership are required. It is hoped that the Indonesian local government will be able to enforce e-budgeting well. Keywords—e-budgeting, resistance, implementation
地方政府在向城市提供服务方面发挥着重要作用。一些地方政府的表现仍然相对较低,特别是在预算方面。在地方政府推行电子政务的过程中存在一些障碍。研究人员观察电子政务和用户作为用户在感知重要性和自信方面是否存在联系。该研究采用了定量和定性的混合方法,以确保其得到执行。这项研究有助于解决实施电子预算的挑战。需要抵制用户感知的重要性、改变员工的自信和对领导的支持。希望印尼地方政府能够很好地实施电子预算。关键词:电子预算;阻力;实施
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引用次数: 0
Roasting Coffee Sales Prediction for Demand Satisfaction 需求满足的烘焙咖啡销售预测
Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.046
Aldo Wicaksono Wibowo
The purpose of this study is to predict sales of coffee roasting at the Café (Coffee and Roastery) Philosophy in 2021. This research was conducted using sales data from 2018 – 2020. The primary data for roasted coffee is sales data. This type of research is quantitative, using excel software tools. This study indicates that the forecasting of coffee roasting sales in the Café philosophy (Coffee and Roastery) suggests an increase in sales, although not too much because of limited production capacity. Keywords—forecasting, moving average, single moving average
本研究的目的是预测2021年caf(咖啡和烘焙工坊)咖啡烘焙的销售情况。这项研究是使用2018 - 2020年的销售数据进行的。烘焙咖啡的主要数据是销售数据。这种类型的研究是定量的,使用excel软件工具。这项研究表明,咖啡哲学(咖啡和烘焙工坊)对咖啡烘焙销售的预测表明,销售额有所增加,尽管由于生产能力有限,销售额不会太多。关键词:预测,移动平均,单移动平均
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引用次数: 0
期刊
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
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