This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was 15 banking companies listed on the Indonesian Stock Exchange (IDX). The data used are secondary. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that IC, CSR, and GCG has a partial and simultaneous effect on financial performance in banking companies listed on the IDX. Keywords—intellectual capital, corporate social responsibility, good corporate governance, and financial performance
{"title":"Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Banking Financial Performance in Indonesia","authors":"Sigit Hermawan, Aisha Hanif, Sarwendah Biduri, Nurasik, Puput Wijayanti","doi":"10.2991/aebmr.k.210717.003","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.003","url":null,"abstract":"This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was 15 banking companies listed on the Indonesian Stock Exchange (IDX). The data used are secondary. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that IC, CSR, and GCG has a partial and simultaneous effect on financial performance in banking companies listed on the IDX. Keywords—intellectual capital, corporate social responsibility, good corporate governance, and financial performance","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127033933","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.017
Imam Mulyono, Mika Marsely, Annisa Fitriana
Learning creativity has now become an important prerequisite for improving the standard of education in the COVID 19 pandemic situation. Obviously, all sectors of life have been affected by this epidemic, including higher education. Teaching is moving online on an untested and remarkable scale, and insufficient preparation has impeded online education, including networks, technological expertise, inaccessibility and unavailability issues, and weak digital skills. Thus, this study aims to use android-based augmented reality technology with the named of ARPUSEA (Augmented Reality on Public Sector Accounting) as the alternative to solve these problems. This research method was use research and development with the qualitative analysis. This research found that the students emerge a high level motivation and enjoy the learning due to the application. In addition, this research found so many advantages by using this application such as this application helped the students to understand the material so well due to the meaningful content and it can play repeatedly, reduced their cost of learning because this application was offline, and they are very excited to learn because the assessment was developed on game mode and the materials presented were very interesting, complete, detailed, and brief. Keywords—public sector accounting, online learning, augmented reality, android, pandemic covid 19
在新冠肺炎疫情下，学习创造力已成为提高教育水平的重要前提。显然，生活的所有部门都受到这一流行病的影响，包括高等教育。教学正在以未经检验和显著的规模转移到网上，准备不足阻碍了在线教育，包括网络、技术专长、不可访问和不可获得问题以及数字技能薄弱。因此，本研究旨在使用基于android的增强现实技术，命名为ARPUSEA (augmented reality on Public Sector Accounting)，作为解决这些问题的替代方案。本研究方法采用研究开发与定性分析相结合的方法。本研究发现，学生在应用过程中产生了较高的学习动机和学习乐趣。此外，本研究发现使用该应用程序有很多优点，如该应用程序由于内容有意义，可以反复播放，帮助学生很好地理解材料，因为该应用程序是离线的，减少了他们的学习成本，因为评估是在游戏模式下进行的，呈现的材料非常有趣，完整，详细，简短，他们非常兴奋地学习。关键词:公共部门会计，在线学习，增强现实，安卓，covid - 19
{"title":"Visualizing Public Sector Accounting During the Pandemic Covid-19 by Android-based Augmented Reality","authors":"Imam Mulyono, Mika Marsely, Annisa Fitriana","doi":"10.2991/aebmr.k.210717.017","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.017","url":null,"abstract":"Learning creativity has now become an important prerequisite for improving the standard of education in the COVID 19 pandemic situation. Obviously, all sectors of life have been affected by this epidemic, including higher education. Teaching is moving online on an untested and remarkable scale, and insufficient preparation has impeded online education, including networks, technological expertise, inaccessibility and unavailability issues, and weak digital skills. Thus, this study aims to use android-based augmented reality technology with the named of ARPUSEA (Augmented Reality on Public Sector Accounting) as the alternative to solve these problems. This research method was use research and development with the qualitative analysis. This research found that the students emerge a high level motivation and enjoy the learning due to the application. In addition, this research found so many advantages by using this application such as this application helped the students to understand the material so well due to the meaningful content and it can play repeatedly, reduced their cost of learning because this application was offline, and they are very excited to learn because the assessment was developed on game mode and the materials presented were very interesting, complete, detailed, and brief. Keywords—public sector accounting, online learning, augmented reality, android, pandemic covid 19","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117292083","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.002
Muhammad Bahit, Monika Handayani, R. Haryanto
This study presents a Bibliometric Analysis study on the concept of ERP (Enterprise Resource Planning) management and integration in the MSMEs (Macro, Small and Medium Enterprises) sector and aims to analyze how ERP implementation in managing transactions and business planning is integrated in real time, in order to produce marketing strategies that have an impact on increasing business results MSMEs. ERP is a computer-based system that is designed to process transaction management and business planning that is managed because it has many advantages such as information access, efficiency and automation of system control. Thirty-two papers were published in journal Q1-Q2 from 2015 to 2020 and classified based on the analyzed topics, namely ERP management and integration at MSMEs. The results of the analysis indicate the need for strategies that can be developed to help MSMEs in managing their business and financial reports by using an ERP system that is simple and easy to understand. Keywords—bibliometric analysis, ERP (Enterprise Resource Planning) and MSMEs (Macro, Small and Medium Enterprises)
{"title":"Bibliometric Analysis on the Concept of Managing and Integrating ERP (Enterprise Resource Planning) in the MSMEs (Macro, Small and Medium Enterprises) Sector","authors":"Muhammad Bahit, Monika Handayani, R. Haryanto","doi":"10.2991/aebmr.k.210717.002","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.002","url":null,"abstract":"This study presents a Bibliometric Analysis study on the concept of ERP (Enterprise Resource Planning) management and integration in the MSMEs (Macro, Small and Medium Enterprises) sector and aims to analyze how ERP implementation in managing transactions and business planning is integrated in real time, in order to produce marketing strategies that have an impact on increasing business results MSMEs. ERP is a computer-based system that is designed to process transaction management and business planning that is managed because it has many advantages such as information access, efficiency and automation of system control. Thirty-two papers were published in journal Q1-Q2 from 2015 to 2020 and classified based on the analyzed topics, namely ERP management and integration at MSMEs. The results of the analysis indicate the need for strategies that can be developed to help MSMEs in managing their business and financial reports by using an ERP system that is simple and easy to understand. Keywords—bibliometric analysis, ERP (Enterprise Resource Planning) and MSMEs (Macro, Small and Medium Enterprises)","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129991432","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.007
Monika Handayani, Muhammad Bahit, M. Sunarya, Nadia Puteri Utami
The outbreak of the Corona Virus Disease 2019 (Covid-19) pandemic cases throughout the world has resulted in forcing countries affected by the Covid-19 pandemic to stop all activities related to the masses by issuing a physical distancing policy. This is done to reduce the spread of the Covid-19 pandemic which can be transmitted from various activities. This physical distancing policy requires all elements of the community to work from home (WFH). No exception to the world of education which also stopped the entire teaching and learning process which had been done face-to-face and had to change to face-to-face or online. However, the virtual learning process that is carried out without prior preparation results in various problems, both at the teacher and student level. As for the success of online learning, there is a need for rules and cooperation between lecturers and students and with policy makers in order to provide facilities that support online lectures. On the other hand, the success of online lectures during the COVID-19 crisis also depends on using the right online media to use. Therefore, this study aims to evaluate online learning in the Department of Accounting at Banjarmasin State Polytechnic. The analysis showed that the lectures online more like student/i based virtual learning environment (VLE) followed online meetings and group chat. In addition, this study also found that online learning at the Banjarmasin State Polytechnic Accounting Department during the Covid-19 pandemic had gone well. Keywords—online learning, virtual learning, education and COVID-19
{"title":"Online Learning Evaluation During the Covid-19 Pandemic in Accounting Department of Polytechnic State Banjarmasin","authors":"Monika Handayani, Muhammad Bahit, M. Sunarya, Nadia Puteri Utami","doi":"10.2991/aebmr.k.210717.007","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.007","url":null,"abstract":"The outbreak of the Corona Virus Disease 2019 (Covid-19) pandemic cases throughout the world has resulted in forcing countries affected by the Covid-19 pandemic to stop all activities related to the masses by issuing a physical distancing policy. This is done to reduce the spread of the Covid-19 pandemic which can be transmitted from various activities. This physical distancing policy requires all elements of the community to work from home (WFH). No exception to the world of education which also stopped the entire teaching and learning process which had been done face-to-face and had to change to face-to-face or online. However, the virtual learning process that is carried out without prior preparation results in various problems, both at the teacher and student level. As for the success of online learning, there is a need for rules and cooperation between lecturers and students and with policy makers in order to provide facilities that support online lectures. On the other hand, the success of online lectures during the COVID-19 crisis also depends on using the right online media to use. Therefore, this study aims to evaluate online learning in the Department of Accounting at Banjarmasin State Polytechnic. The analysis showed that the lectures online more like student/i based virtual learning environment (VLE) followed online meetings and group chat. In addition, this study also found that online learning at the Banjarmasin State Polytechnic Accounting Department during the Covid-19 pandemic had gone well. Keywords—online learning, virtual learning, education and COVID-19","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132463594","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.033
Fanda Layla Sari
CV Lancar Jaya Sakti is a trading company that has not applied forecasting methods in procurement and longterm inventory analysis, so there is no certainty or basis for making requests for goods from suppliers. The purpose of this study is to describe how the demand forecasting method can be applied as a basis for making decisions to minimize the risks that will occur in the future. The technique used in this research is descriptive with quantitative forecasting. The results showed a decrease in sales demands in the forecast period of 2021. This is mostly due to unpredictable external factors such as the Covid-19 pandemic and government policy. The advice given is to optimize the existing resources using the SWOT AHP (Analytical Hierarchy Process) method. The contribution of this research is to prove how the implementation of demand forecasting can solve problems that result in a company's financial losses. The limitation of this research is the sales flow of CV Lancar Jaya Sakti. Keywords—demand forecasting, time sequence, risk
{"title":"Demand Forecasting of Trading Companies Based on Time Sequence","authors":"Fanda Layla Sari","doi":"10.2991/aebmr.k.210717.033","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.033","url":null,"abstract":"CV Lancar Jaya Sakti is a trading company that has not applied forecasting methods in procurement and longterm inventory analysis, so there is no certainty or basis for making requests for goods from suppliers. The purpose of this study is to describe how the demand forecasting method can be applied as a basis for making decisions to minimize the risks that will occur in the future. The technique used in this research is descriptive with quantitative forecasting. The results showed a decrease in sales demands in the forecast period of 2021. This is mostly due to unpredictable external factors such as the Covid-19 pandemic and government policy. The advice given is to optimize the existing resources using the SWOT AHP (Analytical Hierarchy Process) method. The contribution of this research is to prove how the implementation of demand forecasting can solve problems that result in a company's financial losses. The limitation of this research is the sales flow of CV Lancar Jaya Sakti. Keywords—demand forecasting, time sequence, risk","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124855285","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.018
Suryadi, Ludfi Djajanto
The Discovery Learning method in collaboration with the Stimulus Organism Response Model (SOR) can explain the learning model and explain how the stimulus is captured by the five senses, then felt, causing a response to something. Whereas the discovery method with a lot of manifest causes discrepancies in the usual regression model analysis, so that the regression model constructs obtained are less suitable or less precise. To overcome this imprecision or deficiency, factor regression analysis can be used to overcome cases of multicollinearity. Factor analysis is a combination of factor analysis techniques and regression techniques. The purpose of this study was to obtain a new construct of discovery learning through the concept of SOR to improve learning achievement from the manifest variable of motivation. The object of research is marketing learning in class 1 in 2 study programs of the Department of Accounting with 114 respondents. The factor analysis formed is a new variable construct with the name New discovery motivation & New discovery teamwork, with the last Factor Regression construct after the stimulus is P2 (New Performance) = 3.443 + [(0.089 * (Newdiscoverymotivation) + 9.11 * (Newdiscoveryteamwork)]. The results of the study prove that the individual relationship level of 57.9% and collectively 6.1% is good enough to achieve dimensional influence and it is evident that new constructs provide increased achievement. Keywords—discovery, motivation, learning, stimulus
与刺激有机体反应模型(SOR)合作的发现学习方法可以解释学习模型，并解释刺激如何被五种感官捕获，然后被感知，从而引起对某事的反应。然而，由于发现方法中存在很多明显的缺陷，导致通常的回归模型分析存在差异，从而导致所得到的回归模型结构不太适合或精度不高。为了克服这种不精确或不足，因子回归分析可以用来克服多重共线性的情况。因子分析是因子分析技术和回归技术的结合。本研究的目的是从动机的表现变量出发，通过SOR的概念获得一种新的发现学习结构，以提高学习成果。调查对象为会计系2个学习项目中1班的市场营销学习，调查对象为114人。因子分析形成了一个名为new discoverymotivation & new discoveryteamwork的新变量结构，刺激后的最后一个因子回归结构为P2 (new Performance) = 3.443 + [(0.089 * (Newdiscoverymotivation) + 9.11 * (Newdiscoveryteamwork)]。研究结果证明，57.9%的个体关系水平和6.1%的集体关系水平足以实现维度影响，并且新构念明显提供了更高的成就。关键词:发现，动机，学习，刺激
{"title":"Implementation of Discovery Learning Factor Analysis in Transforming Learning Achievement Through Stimulus Organism Response Theory","authors":"Suryadi, Ludfi Djajanto","doi":"10.2991/aebmr.k.210717.018","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.018","url":null,"abstract":"The Discovery Learning method in collaboration with the Stimulus Organism Response Model (SOR) can explain the learning model and explain how the stimulus is captured by the five senses, then felt, causing a response to something. Whereas the discovery method with a lot of manifest causes discrepancies in the usual regression model analysis, so that the regression model constructs obtained are less suitable or less precise. To overcome this imprecision or deficiency, factor regression analysis can be used to overcome cases of multicollinearity. Factor analysis is a combination of factor analysis techniques and regression techniques. The purpose of this study was to obtain a new construct of discovery learning through the concept of SOR to improve learning achievement from the manifest variable of motivation. The object of research is marketing learning in class 1 in 2 study programs of the Department of Accounting with 114 respondents. The factor analysis formed is a new variable construct with the name New discovery motivation & New discovery teamwork, with the last Factor Regression construct after the stimulus is P2 (New Performance) = 3.443 + [(0.089 * (Newdiscoverymotivation) + 9.11 * (Newdiscoveryteamwork)]. The results of the study prove that the individual relationship level of 57.9% and collectively 6.1% is good enough to achieve dimensional influence and it is evident that new constructs provide increased achievement. Keywords—discovery, motivation, learning, stimulus","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134464861","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.012
Y. Afandi, Maskur, Tri Ramadani Arjo
The rapid development of information technology is marked by the number of computer users for business purposes. An online shop is the activity of purchasing goods or services through the internet so that sellers and buyers do not meet in person. In this case, Customer Service is needed to serve prospective buyers. The online shop used in the case study is batik which sells batik products typical of Malang. In this study, the Virtual Customer Service prototype through the A.L.I.C.E (Artificial Internet Linguistic Computer Agency) knowledge base is a chatbot application that is currently being developed. A.L.I.C.E Chatbot knowledge base is based on AIML (Artifical Intelligence Markup Language). Conversations between prospective buyers and Virtual Customer Service with the aim that if the answers in the database are not found, it will add new knowledge by looking for information relevant to questions on the website. Prospective buyers can easily ask directly about the information on the online shop. With the use of chatbots that are equipped with artificial intelligence, it makes it easier for users to get information from a database that is informed to prospective buyers quickly with accurate answers to about 87% of questions and relevant answers. Keywords—information, chatbot, artificial intelligence, database
{"title":"Use of Chatbot on Online Store Website as Virtual Customer Service to Improve Sales","authors":"Y. Afandi, Maskur, Tri Ramadani Arjo","doi":"10.2991/aebmr.k.210717.012","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.012","url":null,"abstract":"The rapid development of information technology is marked by the number of computer users for business purposes. An online shop is the activity of purchasing goods or services through the internet so that sellers and buyers do not meet in person. In this case, Customer Service is needed to serve prospective buyers. The online shop used in the case study is batik which sells batik products typical of Malang. In this study, the Virtual Customer Service prototype through the A.L.I.C.E (Artificial Internet Linguistic Computer Agency) knowledge base is a chatbot application that is currently being developed. A.L.I.C.E Chatbot knowledge base is based on AIML (Artifical Intelligence Markup Language). Conversations between prospective buyers and Virtual Customer Service with the aim that if the answers in the database are not found, it will add new knowledge by looking for information relevant to questions on the website. Prospective buyers can easily ask directly about the information on the online shop. With the use of chatbots that are equipped with artificial intelligence, it makes it easier for users to get information from a database that is informed to prospective buyers quickly with accurate answers to about 87% of questions and relevant answers. Keywords—information, chatbot, artificial intelligence, database","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134389842","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.026
D. Putri, Slamet Fauzan, Masculine Muhammad Muqorobin, Mohd Rizal Palil
{"title":"Business in The New Normal Era","authors":"D. Putri, Slamet Fauzan, Masculine Muhammad Muqorobin, Mohd Rizal Palil","doi":"10.2991/aebmr.k.210717.026","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.026","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127334360","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.038
Fila Sartika Sari, Ari Kamayanti
This research has a purpose to examine factors that affect the level of accounting fraud. The population of this research was employees who work in 10 villages in Kesamben District, Blitar Regency. The approach used in this research was a mixed method, in which a qualitative approach was used to strengthen quantitative findings. The data were taken by directly spreading questionnaires to the respondents and there were 40 questionnaires and also the answers from the interview with the village head of Kemirigede. The data analysis used SmartPLS 3.0. The result of this research shows that individual morality positively affects accounting fraud. Besides that the result of this research shows that the information asymmetry, effectiveness of internal control, and conformity of compensation not significant towards accounting fraud. The result if the interview also supports these findings. Keywords—information asymmetry, effectiveness of internal control, conformity of compensation, level of accounting fraud,
{"title":"Prevention of Accounting Fraud in the Village Government","authors":"Fila Sartika Sari, Ari Kamayanti","doi":"10.2991/aebmr.k.210717.038","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.038","url":null,"abstract":"This research has a purpose to examine factors that affect the level of accounting fraud. The population of this research was employees who work in 10 villages in Kesamben District, Blitar Regency. The approach used in this research was a mixed method, in which a qualitative approach was used to strengthen quantitative findings. The data were taken by directly spreading questionnaires to the respondents and there were 40 questionnaires and also the answers from the interview with the village head of Kemirigede. The data analysis used SmartPLS 3.0. The result of this research shows that individual morality positively affects accounting fraud. Besides that the result of this research shows that the information asymmetry, effectiveness of internal control, and conformity of compensation not significant towards accounting fraud. The result if the interview also supports these findings. Keywords—information asymmetry, effectiveness of internal control, conformity of compensation, level of accounting fraud,","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121877128","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}
Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.006
Tri Istining Wardani
This research was conducted to examine the direct and indirect roles of the factors that determine the behavior of using BTN mobile-banking during the Covid-19 pandemic. Population is Malang State Polytechnic faculty-members who use the BTN mobile-banking application. Questionnaire that was adapted from the integration of the Technology Acceptance Model and Theory of Planned Behavior was distributed electronically. The sampling technique used purposive sampling, and 112 data were used as objects of analysis using Path Analysis. The result indicated that Perceived Usefulness and Perceived Ease of Use positively and significantly contribute to Attitude Toward Behavior which leads to the faculty-member’s intention to use m-banking, while from the total coefficients it was proved that the easiness predominantly affects intention to use technology. In contrary, Subjective Norm has no significant effect on intention to use. The development of a user interface in a mbanking application during the Covid-19 pandemic is very important for banking industry. However, the easiness has proven to be the most important factor to consider rather than other factors. Keywords—technology acceptance model, theory of planned behavior, mobile-banking, covid-19
{"title":"The Effect of User Interface Development on Mobile-banking Usage During the Covid-19 Pandemic","authors":"Tri Istining Wardani","doi":"10.2991/aebmr.k.210717.006","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.006","url":null,"abstract":"This research was conducted to examine the direct and indirect roles of the factors that determine the behavior of using BTN mobile-banking during the Covid-19 pandemic. Population is Malang State Polytechnic faculty-members who use the BTN mobile-banking application. Questionnaire that was adapted from the integration of the Technology Acceptance Model and Theory of Planned Behavior was distributed electronically. The sampling technique used purposive sampling, and 112 data were used as objects of analysis using Path Analysis. The result indicated that Perceived Usefulness and Perceived Ease of Use positively and significantly contribute to Attitude Toward Behavior which leads to the faculty-member’s intention to use m-banking, while from the total coefficients it was proved that the easiness predominantly affects intention to use technology. In contrary, Subjective Norm has no significant effect on intention to use. The development of a user interface in a mbanking application during the Covid-19 pandemic is very important for banking industry. However, the easiness has proven to be the most important factor to consider rather than other factors. Keywords—technology acceptance model, theory of planned behavior, mobile-banking, covid-19","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125361475","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}
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