International Conference On Economics Business Management And Accounting (ICOEMA) https://conference.untag-sby.ac.id/index.php/icoema <p>The International Conference on Economic, Management and Accounting (ICOEMA) is an academic conference that provides a platform for scholars, researchers, practitioners, and students to share their insights and research findings on topics related to economics, management, and accounting. The conference covers a wide range of topics, including micro and macroeconomics, financial management, strategic management, marketing management, accounting, and auditing.</p> <p>The conference typically consists of plenary sessions, keynote speeches, and parallel sessions. The plenary sessions feature distinguished scholars and practitioners who present their research and insights on current issues and trends in economics, management, and accounting. The keynote speeches are delivered by experts in the field who provide an overview of the latest developments in the areas of economics, management, and accounting. The parallel sessions include paper presentations by scholars and researchers on various topics related to economics, management, and accounting.</p> <p>Selected papers presented at the conference are published in a special issue of a reputable academic journal or a conference proceeding. The publication provides an opportunity for the authors to disseminate their research findings and contribute to the advancement of knowledge in the fields of economics, management, and accounting.</p> <p>The conference is targeted at scholars, researchers, practitioners, and students who are interested in the fields of economics, management, and accounting. The conference provides a platform for participants to network, exchange ideas, and learn about the latest research and trends in these fields. The conference is held annually or biennially, depending on the availability of resources and the demand from the academic community. The location of the conference is typically announced well in advance to allow participants to make travel arrangements.</p> <p>In summary, the International Conference on Economic, Management and Accounting (ICOEMA) is a reputable academic conference that brings together scholars, researchers, practitioners, and students from around the world to share their research findings and insights on topics related to economics, management, and accounting. The conference provides a platform for participants to network, exchange ideas, and learn about the latest research and trends in these fields.</p> en-US International Conference On Economics Business Management And Accounting (ICOEMA) The Influence of Word of Mouth on Purchase Decisions at Tokopedia https://conference.untag-sby.ac.id/index.php/icoema/article/view/3604 <p>The digital economy continues to drive the development of buying and selling from conventional to using e-commerce. Indonesian people have the highest number of e-commerce users in the world, namely 88.1% of internet users shop online at marketplaces. Based on Tokopedia's reputation which is still in second place in terms of usage in the community, several efforts can be made to encourage the use of Tokopedia as a superior marketplace. In accordance with several previous studies, one of the efforts is to promote word of mouth which can encourage increased purchasing decisions, in this case the Tokopedia marketplace by the general public. This study aims to determine the effect of word of mouth on purchasing decisions at Tokopedia. This research uses quantitative research methods with causal associative research types. The data collection method in this study was a survey through questionnaires distributed using Google form media. The population in this study is Indonesian society in general. The sampling technique in this study was a purposive sampling method with a total of 80 respondents. The data analysis method in this study is simple linear regression using SPSS 26 which involves 1 independent variable and 1 dependent variable. Based on the results of research on 80 respondents, the results show that there is a significant and strong influence between word of mouth on purchasing decisions at Tokopedia.</p> Yuni Putri Dewantara Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-12-30 2023-12-30 2 919 927 Artificial Intellegence of Financial https://conference.untag-sby.ac.id/index.php/icoema/article/view/3607 <p>Artificial intelligence (AI) is receiving increasing attention in business and society.<br>In banking, the first applications of AI were successful; however, AI is primarily<br>applied in investment banking and customer contactless backend services. AI in<br>commercial banking with its focus on customer interaction has received little<br>attention so far. Introducing AI in commercial banking can change business<br>processes and interactions with customers, which can create research<br>opportunities for behavioral finance. Based on this research center, we conducted<br>a structured literature review to identify the application of AI in commercial banks<br>and the opposition to the application of AI. Our findings show that by using AI,<br>commercial banks can reduce loan losses, improve security in processing<br>payments, automate compliance-related work, and improve customer targeting.<br>Researchers are concerned about realizing technological advantage; embedding<br>AI in business processes; ensuring user acceptance through transparency;<br>personal; and the appropriate bag. Finally, we propose a research agenda for<br>financial behavior. The global financial system is currently at a new stage of its<br>development, which is marked by the introduction of information and<br>communication technologies in all areas of finance. They enable the improvement<br>of business processes and enterprise management and service delivery processes,<br>as they enable organizations to receive more information about their customers<br>and consumers, therefore, to provide better financial services that meet customer<br>requirements</p> Suyono Suyono Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-09-30 2023-09-30 2 903 909 The Influence of Servant Leadership, Self-Awareness, and Organizational Citizenship Behavior on Employee Performance In Badan Perencanaan Pembangungan Daerah Provinsi Jawa Timur https://conference.untag-sby.ac.id/index.php/icoema/article/view/3605 <p>This study aims to examine the influence of servant leadership, selfawareness, and organizational citizenship behavior on employee<br>performance at Badan Perencanaan Pembangungan Daerah Provinsi<br>Jawa Timur. The research was conducted using a quantitative<br>approach and data were collected through questionnaires distributed<br>to employees. The data obtained was analyzed using the Structural<br>Equation Modeling (SEM) PLS method using Smart PLS Version 4.0<br>software. The respondents used in this study were 79 employees out of<br>a total of 97 employees at Badan Perencanaan Pembangungan Daerah<br>Provinsi Jawa Timur. The data collection instrument measured on a<br>Likert scale. The findings revealed that servant leadership, selfawareness, and organizational citizenship behavior have a significant<br>positive influence on employee performance. These results highlight<br>the importance of fostering servant leadership qualities, promoting<br>self-awareness, and encouraging organizational citizenship behavior<br>in improving employee performance at Badan Perencanaan<br>Pembangunan Daerah Provinsi Jawa Timur.</p> Rio Patria Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 882 893 Conceptual Model for Organizational Citizenship Behavior in Improving Performance Based on Islamic Work Ethic Moderation https://conference.untag-sby.ac.id/index.php/icoema/article/view/3608 <p>This study aims to identify the role of religiosity as measured by the variable<br>Islamic work ethic in the relationship of OCB to performance and identify<br>important antecedents that will motivate employees to engage in this<br>behavior. We then provide a conceptual model that illustrates the sources and<br>potential consequences of the behavior of organizational members.<br>Resultsshows that there are several positive and significant antecedents<br>of OCB, namely cultural changes, training, and reward systems. In<br>addition, Islamic Work Ethic is a significant moderator of the<br>relationship between OCB and Employee Performance.</p> Zulfikar Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-09-30 2023-09-30 2 910 918 A Review and Bibliometric Analysis Regarding Strategy Repurchase Intention https://conference.untag-sby.ac.id/index.php/icoema/article/view/2986 <p><em>The concept of strategic repurchase intention refers to the strategies used by companies to influence customer intentions to make repeat purchases or maintain loyalty to their brands or products.</em> <em>The aim of this paper is to provide an extensive bibliometric literature review on repurchase intention strategies. Article search uses the Publishing or Perish (PoP) application with the Google Scholar database. There are 43 out of 200 articles found from the Google Scholar database from 2022 to 2023. Selected references are then managed using the reference management software, namely Mendeley.</em> <em>After managing the database, this research classifies and visualizes it using VOSviewer software. Overall, this review provides an appropriate reference point for further research on strategy repurchase intention.</em></p> Sutrisno Sutrisno Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-08-22 2023-08-22 2 1 7 A Systematic Literature Review on the Circular Economy and Sustainability https://conference.untag-sby.ac.id/index.php/icoema/article/view/3077 <p><em>This study focuses on the significant shift from a linear to a circular economy, a topic that has recently gained traction in both business and academic sectors. Despite being a relatively new concept, the circular economy and its associated business models are garnering increased attention, necessitating the development of tools to aid their implementation. The aim of this study is to systematically explore the growing research interest in the circular economy and sustainability. The study employs a qualitative approach, conducting a comprehensive review of literature across various domains where the circular economy is applicable. These include sustainability, consumer behavior, innovation, remanufacturing, operations management, supply chains, intellectual capital, 3D printing, big data, and recycling. The study also delves into its relationship with small to medium-sized enterprises, and its impact on specific sectors like textiles and food. The goal is to pave the way for a sustainable solution that challenges the current linear model of production and resource management. Despite its novelty, the circular economy holds the promise of fostering positive synergies across economic, social, and environmental spheres.</em></p> Adietya Arie Hetami Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 8 31 Agency Theory Perspective on Dividend Policy https://conference.untag-sby.ac.id/index.php/icoema/article/view/2990 <p><em>This study aims to review the literature on dividend policy from the perspective of agency theory with a qualitative approach. The research object used was several research articles published in international journals in 2014–2022, and the sample used was 20 articles. The findings explain that share ownership structure, corporate governance, agency costs, free cash flow, profitability, and other financial performance and debt values are factors in determining dividend policy. A dividend policy can be used as a way to monitor opportunistic behavior and as a tool to reduce agency problems.</em></p> Mursyidin Mursyidin Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 32 43 Analysis and Strategy to Accelerate Urban Poverty in Central Kalimantan Province https://conference.untag-sby.ac.id/index.php/icoema/article/view/2991 <p><em>Nowadays, poverty is a global and national issue, so it is still a concern for many parties. Poverty rate in Central Region of Kalimantan is relatively low at national scale. One of the factors contributing to such condition is inadequate budget from the central and regional government to support poverty eradication program. Such conditions are the focus of this research. This is a qualitative research using descriptive-analysis method. This research uses relevant secondary data. The result of this research reveals that the central and regional governments ofThe Central Region of Kalimantan should continuously improve the people's welfare in the region by formulating new strategies such as creating job opportunities, business opportunities to low income people, and allocatingmore budget coming from regional and central government. The regional government should also protect the poor by identifying and developing the potentials of local economy and productive efforts to boost the people's income. Coordination on the policy and program between the central and regional governments is particularly helpful in eradicating poverty in Central Region of Borneo.</em></p> Eddy Raya Samsuri Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 44 52 Analysis Of Awareness, Services, Counseling, And Tax Sanctions On Compliance With Individual Business Persons https://conference.untag-sby.ac.id/index.php/icoema/article/view/2994 <p><em>This study aims to analyze taxpayer awareness, tax services, tax counselling and tax sanction on individual entrepreneur taxpayer compliance at the Regional Office of DJP East Java II. The population in this study are all individual business tax payers who are registered at the Tax Service- Office (KPP) in the East Java II Regional Office at DJP. With a research sample of 3 businessmen OP Taxpayers with descriptive qualitative methodological technique. Data collection was carried out through interview, observation and documentation. The result of this study prove that partially taxpayer awareness, tax services, tax counselling and tax sanctions have a positive and significant effect on individual entre preneur taxpayer compliance at KPP KPP in the Regional Office of DJP East Java II. This means that the increasing awareness of taxpayers, good tax services, counselling of taxpayers, and tax sanction, the taxpayer compliance will be better (increased).</em></p> Muhammad Primbang Apriliyanto Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 53 60 ANALYSIS OF COMMUNITY'S WILL AND WANT TO USE FUEL WOOD IN DILI CITY, TIMOR LESTE https://conference.untag-sby.ac.id/index.php/icoema/article/view/2998 <p>Firewood as traditional energy source are used by community in rural area. Firewood problems need serious attention and it is necessary to do the research about firewood. because 80% of the rural area in Timor Leste still using firewood as an energy sources. This research was conducted in May-June 2014 at Becora village, Lahane Oriental village, and Comoro village as targetted villages. The objectives of the study were to identify prespectives of community of Dili city on firewood consumption and activities of community in Dili city using firewood as priority energy. This study were using interview method and questionaire’s filling to respondents on the three targetted villages. Results of this study showed that community at Becora village, Lahane Oriental village, and Comoro village use firewood as an energy sources priority for household consumption. Firewood which utilizes by community were taken from natural forests in Timor Leste, and the precentage of common used species Ampupu woods 80%, Asam woods 5%, Kesambi woods 5%, Bakau woods 5%, and Lamtoro woods 5%.</p> Joao da Costa Freitas Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 61 66 Analysis of Financial Ratios in Predicting Financial Distress of Technology Companies after Covid-19 on the IDX https://conference.untag-sby.ac.id/index.php/icoema/article/view/3001 <p><em>This study aims to analyze the effect of liquidity ratios, solvency, profitability, activity, growth on the occurrence of financial distress in technology companies in 2022. The data analysis technique uses PLS (Partial Least Square) with the aim of predicting the large influence of Current Ratio, Debt to Asset Ratio (DAR), Debt to Equity Ratio, ROA, ROE, NPM, Receivable Turn Over, Growth Ratio to financial distress as seen from the EPS value is negative in 1 year. The results of testing the hypothesis that the liquidity ratio shows a positive but not significant effect on the occurrence of financial distress, while the solvency ratio and growth ratio show a significant positive, then the activity and profitability ratios show a significant negative effect on financial distress, Judging from the R-Square value, the contribution of the influence of liquidity, solvency, profitability, activity, growth to financial distress is 32.5%.</em></p> Handoko Sosro Hadi Wijoyo Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 67 81 ANALYSIS OF GREEN ECONOMY AND BLUE ECONOMY IMPLEMENTATION TO IMPROVE SMEs AND SUSTAINABLE CREATIVE ECONOMY IN BERAU DISTRICT https://conference.untag-sby.ac.id/index.php/icoema/article/view/3005 <p><em>This study aims to analyze the strategies for empowering MSME entrepreneurs and the Creative Economy, the concepts of blue economy and green economy that can influence MSME development and a Sustainable Creative Economy. This analysis uses independent variables, namely the empowerment of MSME entrepreneurs and the Creative Economy, the dependent variable is the increase in MSMEs and the Creative Economy and the moderating variables are the blue economy and green economy. The objects used in this study were MSME and Creative Economy entrepreneurs in Berau Regency with a sample of 170 people from Berau Regency from 13 sub-districts in Berau Regency and who had certain criteria.</em> <em>The data collection technique used in this study is probability sampling. The statistical method uses multiple linear regression analysis, with a statistical test to test the hypothesis t. This research was tested using Smart PLS and SPSS. This study uses a Likert scale with a 5-point scale to measure research variables. The results of this study indicate that the blue economy concept has a significant effect on increasing MSMEs and the Creative Economy, the green economy concept has a significant effect on increasing MSMEs and the Creative Economy, the strategies for empowering MSME entrepreneurs and the Creative Economy have no significant effect on increasing MSMEs and the Creative Economy in Berau Regency,</em></p> Warti Ratnasari Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 82 91 ANALYSIS OF HUMAN RELATIONS AND WORK LIFE BALANCE ON THE PERFORMANCE OF ONLINE TRANSPORTATION DRIVERS IN BERAU DISTRICT https://conference.untag-sby.ac.id/index.php/icoema/article/view/3007 <p><em>This study aims to determine: (1) the human relations variable partially affects performance, (2) the work life balance variable partially affects performance, (3) the human relations and work life balance variables simultaneously affect the performance of district online transportation drivers Berau. This research was conducted in a survey of online transportation drivers in Berau district. Data collection was carried out using the interview method, namely giving questionnaires to online transportation drivers in Berau district, and the analytical tool used was multiple linear regression with the help of SPSS. The research hypothesis suggests that (1) the human relations variable partially affects performance, (2) the work life balance variable partially affects performance.</em></p> Agus Purwoko Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 92 101 ANALYSIS OF OBSTACLES IN IMPLEMENTING FINANCIAL ACCOUNTING STANDARDS FOR MICRO SMALL AND MEDIUM ENTITIES IN MSMEs IN KUPANG CITY https://conference.untag-sby.ac.id/index.php/icoema/article/view/3008 <p><em>The purpose of this study was to find out the obstacles in implementing SAK EMKM for MSMEs in Kupang City. The research method used is qualitative. Data analysis was performed using Nvivo 12 Plus with the process of coding analysis, matrix coding queries, word frequency queries, analytical maps, framework matrices, and drawing conclusions as the last step. The results showed that the obstacles in implementing SAK EMKM for MSMEs in Kupang City were mostly caused by external factors, namely unclear socialization. This is due to the socialization methods carried out by socialization organizers who are less effective and the lack of ongoing assistance also causes MSME actors to not understand the material presented</em><em>.</em></p> Fauziah Lamaya Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 102 113 ANALYSIS OF REGIONAL ASSET CONTROL IN INCREASING THE OPTIMIZATION OF REGIONAL ASSET MANAGEMENT https://conference.untag-sby.ac.id/index.php/icoema/article/view/3009 <p><em>Assets are a component that, with correct management, can yield data that can be accounted for in a region's financial reports. One of the cornerstones to effective regional economic development is regional asset management. If regional assets are effectively handled, public confidence in the administration of state finances will rise. The goal of the asset management process's strategy for improving regional asset management is to maximize the utilization of regional assets through asset inventory, legal audits, asset supervision and control, and asset handover. </em><em>To determine the many factors that affect the optimization of regional assets, a literature review study was carried out. Asset inventory, legal audit, supervision and control of assets, as well as the transfer of assets, are the factors that have the most impact on the optimization of regional assets. The dependent variable is asset management optimization, while the independent variables are asset inventory, legal audit, asset monitoring and control, and asset value. The findings of the literature research demonstrate a beneficial relationship between asset inventory, legal audit, asset monitoring and control, and asset valuation and regional asset management optimization</em>.</p> Rita Noratni Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 114 123 Analysis Quality and Leadership on Organizational Citizenship Behavior and Performance in Government Service https://conference.untag-sby.ac.id/index.php/icoema/article/view/3010 <p>This study aims to determine the effect of Quality and Leadership on Organizational Citizenship Behavior and Performance in Government Service. The method used is quantitative, with a sample in the study 50 respondents. statements on questioner based on survey kepuasan masyarakat (SKM) has adjusted research variables. Data analysis techniques using Smart PLS. The test results obtained Human Resource Quality haven’t significant on Employee Performance, Human Resource Quality haven’t significant on Organizational Citizenship Behavior, Leadership Style has significant on Organizational Citizenship, Leadership Style has significant on Organizational Citizenship Behavior, and Organizational Citizenship Behavior has significant on Employee Performance Government Service</p> Prastiwi Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 124 133 Does Artificial Intelligence devalue "Human" in Human Resources Management? https://conference.untag-sby.ac.id/index.php/icoema/article/view/2989 <p><em>The rapid evolution of information technology besides helping humans in their work also has the potential to get rid of humans. From these two conditions, this study was made with the aim of answering how HRD will view employee performance which is dominantly resolved by AI, the trade off dilemma of AI and human workers and how to achieve an equilibrium between human and AI performance. This study used a literature review technique, but the results found that AI is still used in the majority of the recruitment and selection process, not in the function of human development. One question that cannot be answered in this study because the answer must be a joint agreement between academics, practitioners and company management.</em></p> Endang Muryani Dwi Widi Hariyanto Supartini Supartini Novelia Asita Mranani Fajar Basroni Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 125 133 Artificial Intelligence in Human Resources Management https://conference.untag-sby.ac.id/index.php/icoema/article/view/3012 <p><em>Artificial Intelligence (AI) began to emerge in the mid-20th century. However, there has been a lack of consistency in views regarding AI within the scope of Human Resource Management (HRM). Initially, AI and HRM were two separate streams of research. Currently, AI and HRM have been analyzed together to gather knowledge and identify common patterns of interaction between the two. The research method employed in this study is a systematic literature review of 65 scientific articles published in international journals, with primary sources from Scopus Elsevier, Web of Science (WOB), and Google Scholar. This paper outlines the analysis of how HRM influenced by AI and describe a concept of AI within HRM. Furthermore, many application of AI within HRM are also analyzed. Subsequently, the development of AI-based robotics technology and its impacts are discussed. Finally, a literature review framework for future research will be presented.</em></p> Johan Paing Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 134 144 Artificial Intelligence Will Be Able To Change Lifestyles And Financial Literacy Towards The Era Of Society 5.0 https://conference.untag-sby.ac.id/index.php/icoema/article/view/3013 <p><em>This article makes predictions about the future of AI and its development, which is getting faster and faster, and whether AI can change a person's lifestyle and financial literacy in the future towards society 5.0. The evolution of mankind has been dominated by industrial revolutions, one after another, which have changed the face of the modern world. The fifth industrial revolution is dawning on the world in unexpected ways as we rely more and more on Industry 4.0 technologies, including artificial intelligence (AI), big data (BD), the Internet of Things (IoT), digital platforms, augmented and virtual reality, and 3D printing. AI can change style, and AI can also change financial literacy by using advanced AI technology. The approach used in this research is qualitative, while the type of research used is library research. In the past, in an information society, the common practice was to collect information via the network and have it analyzed by humans. In Society 5.0, however, people, things, and systems are all connected in cyberspace, and optimal results obtained by AI exceeding the capabilities of humans are fed back to physical space. This process brings new value to industry and society in ways not previously possible.</em></p> Diah Riyani Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 145 157 BUDGET PARTICIPATION, ORGANIZATIONAL COMMITMENT, JOB RELEVANT INFORMATION AND POTENTIAL INFORMATION ASYMMETRY CAUSE BUDGETING SLACK https://conference.untag-sby.ac.id/index.php/icoema/article/view/3014 <p><em>In several studies on behavioral accounting, there are dysfunctional behaviors that occur in government agency budget planning cycles. The phenomenon of budgetary slack that often occurs is that employees do not want to work optimally and are even dysfunctional and hide information for their own interests. The causes of budgetary slack lead to agency theory which results in information asymmetry between budget makers (agents) and company owners (principals). The purpose of this study is to discuss factors that have the potential to cause budgetary slack, including budgetary participation, organizational commitment, job relevant information, and information asymmetry. The purpose of this article is to discuss with literature review the factors that have the potential to cause budgetary slack are participative budgeting, organizational commitment, job relevant information and information asymmetry. The results of this study are if budget participation, organizational commitment, job relevant information, and information asymmetry cause budgetary slack. therefore,</em> <em>a clear continuity is needed between the right participatory budgeting, strong organizational commitment, job relevant information, and appropriate information symmetry to prevent budgetary slack</em><em>.</em></p> Kartika Runindita Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 158 164 Business Model Canvas as a Conceptual Framework in Building Cooperatives (Case Study on Employees' Cooperative Redriying Bojonegoro) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3015 <p>Cooperatives are business entities that aim to seek social benefits and benefits, so it needs the support of all parties, both directly and indirectly, so that the role of sharia cooperatives in improving the economic welfare of society can be realized with financing products that are very beneficial for cooperatives and for customers. This study aims to analyze the Cooperative business model using the Business Model Canvas. The research method used is descriptive method with a case study approach. While the stages are data collection, data processing and drawing conclusions. The Bojonegoro Kareb Cooperative makes every effort to provide a variety of product services to consumers. Ways to socialize products and make friends are made in the form of WhatsApp groups.</p> Sriyadi Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 165 173 Characteristics of Strategic Human Resource Development Support System https://conference.untag-sby.ac.id/index.php/icoema/article/view/3016 <p>One of the fundamental changes in public management reform is the push to build a business-oriented entrepreneurial culture and the need to develop new human resources who have the ability to manage and implement reforms. It is clear that the current human resource development (HRD) approach is inadequate to ensure that civil servants acquire new skills. It is also not sufficient to create an enabling environment for government agencies to enhance organizational capabilities to undertake large-scale learning processes related to procedural and cultural changes. It is clear that human resource development should be placed more carefully within government structures. Therefore, one of the main challenges is to determine the traits that will enable strategic HR development to emerge in government institutions</p> Choiri Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 174 183 Collaboration Strategy with Stakeholders Through the Implementation of Electrifying Marine to Increase Sales Growth https://conference.untag-sby.ac.id/index.php/icoema/article/view/3018 <p><em>The geographical condition of East Kalimantan Province, especially Berau Regency, is a tourist area with islands and coastal areas where water transportation is a fundamental need for the community to reach various isolated areas. It is known that the water transportation equipment used still uses diesel engines, so there is a potential for captive power acquisition when the ship docks at the port by switching to PLN services. Under the condition of a power surplus, it is expected that electricity sales will increase in 2022, especially at the L tariff through a breakthrough program in seeking potentials that can increase electricity sales. This study uses a qualitative method. In setting the Key Performance Indicator (KPI) for 2022, electricity sales growth is targeted at 269.3 GWh, but sales growth at the L rate is still low. Therefore, it must be achieved by acquiring captive power of ships at berthing ports and connecting PJU Mandiri around the port. The potential L tariff customer segment is a priority in the marketing strategy and increasing electricity sales.</em></p> Yulita Maria Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 184 193 Corporate Governance and Voluntary Disclosure: Literature Study and Summary of Empirical Studies https://conference.untag-sby.ac.id/index.php/icoema/article/view/3020 <p><em>This study aims to analyze and summarize empirical studies from several journal articles that have been obtained. The sample in this study consisted of 10 journal articles from 2022-2015. The methods used are literature study and empirical study summaries. This study concludes that corporate governance is often used in research related to voluntary disclosure, namely Board Size and Audit Committee Size. This proves that the size of the Board and the Size of the Audit Committee can increase the extent of voluntary disclosure. When viewed from an assignment perspective, the size of the Board is tasked with managing the Company as a whole, so it is not surprising that it plays an important role in the extent of voluntary disclosure. Meanwhile, the Audit Committee is tasked with reviewing the financial statements issued by the Company to the public and interestingly, the Audit Committee is elected or dismissed directly by the Board of Commissioners, so it is not surprising that it plays an important role in the extent of voluntary disclosure.</em></p> Indriati Rochmah Darmayanti Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 194 224 CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) IN LITERATURE STUDY https://conference.untag-sby.ac.id/index.php/icoema/article/view/2983 <p><em>Corporate Social Responsibility Disclosure (CSRD) is important in a company because it is a stakeholder consideration in carrying out Sustainability Reporting as well as material for investors in investing in a company's shares. In this study the authors conducted a literature study obtained from national and international scales of 41 journals. The data taken is then drawn general conclusions as the goals to be achieved by the author. In the results of the study, it can be concluded that as a consideration of an investor and other stakeholders that CSRD is important in making decisions about investment in companies.</em></p> Ridi Ridi Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 225 234 Artificial Intelligence Auditing: Embracing the Disruption. Are You Prepared? https://conference.untag-sby.ac.id/index.php/icoema/article/view/3011 <p>This article investigates the growing presence of artificial intelligence (AI) in the accounting industry, as well as its possible impact on the auditing profession. We investigate 29 papers from 18 journals using a semi-sytematic literature review. While AI provides benefits such as increased efficiency, efficacy, and decision-making, it still requires human oversight, particularly in areas like as fraud detection and communication with in-house accounting. The complexities of human judgment, as well as the requirement for auditor discretion, remain critical. Furthermore, because it can be challenging to use AI in auditing methods in Indonesia, where infrastructure for data analysis and verification is typically reliant on physical documents, auditors can still keep their jobs.</p> Yanna Eka Pratiwi Siwidyah Desi Lastianti Indra Wijayanto Ujang Syaiful Hidayat Iwan Wahyu Susanto Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 272 279 DEEP BRANDING STRATEGY ANALYSIS INCREASING MARKET SHARE (Case Study on SMEs in the Fisheries Sector in Kupang City) https://conference.untag-sby.ac.id/index.php/icoema/article/view/2985 <p><em>The purpose of this study is to determine the branding strategy for MSME fishery product processing in increasing market share. The research method used is a qualitative method with a case study approach on SMEs processing fishery products in the form of fish floss, the subjects in this study are SMEs processing fishery products, data collection techniques are observation methods and structured interviews. Data analysis was performed by triangulation (combined). The results of the study show that the branding strategy implemented by MSMEs has not been able to increase the market share of fishery product processing products. Many of them are still not implementing the branding strategy properly.</em></p> Chairul Pua Tingga Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 246 254 Determination of Financial Literacy and Financial Inclusion on MSME Performance and Sustainability https://conference.untag-sby.ac.id/index.php/icoema/article/view/2987 <p><em>This article draws on the findings of previous studies to determine the effects of financial inclusion and financial literacy on the viability and performance of micro, small, and medium-sized enterprises (MSME). Twenty articles from national and international journals from 2020–2023 were used to compile this Systematic Literature Review (SLR). Where research shows that: Financial Inclusion affects MSMEs' performance; Financial Inclusion affects MSMEs' sustainability; Financial Literacy affects Financial Inclusion of MSMEs; and Financial Literacy affects Financial Inclusion of MSMEs.</em></p> Febriawan Ardi Nugroho Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 255 264 EFFECT BETWEEN ENTERPRISE VALUE AND DIVIDEN POLICY https://conference.untag-sby.ac.id/index.php/icoema/article/view/2993 <p><em>In this paper researcher aims to fill gap in the literature about correlation of </em><em>enterprise value with dividen policy and investment behavior</em><em>.</em> <em>This paper uses </em><em>systematic literature review</em><em>. The literature used by the author comes from books that are appropriate to the topic, international and national journals published. The writing results obtained are topics </em><em>about enterprise value with dividen policy and investment behavior</em> <em>which have been discussed in many reviews of methods and viewpoints, with mixed results. The results of research using quantitative methods with significant and insignificant results, when using qualitative methods, there are results of implementation that are appropriate and not in accordance with the rules that should be.</em></p> Raditya Koesdijarto Putra Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 290 298 Entrepreneur Value Development for Business Innovation in Madurese JavaEast https://conference.untag-sby.ac.id/index.php/icoema/article/view/2995 <p>The development of entrepreneurial values ​​for business innovation is very much needed in business, many factors influence starting from the benefits, failures and success of becoming an entrepreneur so that to become an entrepreneur needs to be properly prepared. HR factors, marketing factors are very influential with the increasing number of consumer orders that are increasing. Entrepreneurship is a combination of creativity, innovation and courage to face the risks that are carried out by working hard to form and maintain new businesses. In Indonesia, entrepreneurship has only been studied in certain schools or colleges. In line with developments and challenges such as the economic crisis, the understanding of entrepreneurship, both through formal education and training at all levels of entrepreneurship society, is developing. Entrepreneurs are generally influenced by personality, competence and ability in entrepreneurship both on a theoretical and practical scale. Generally, the business requires proper management so that the business can develop and be productive. Business productivity is usually seen from increased income, business development into several places of business. Entrepreneur values​​are indispensable for all entrepreneurs because they have an influence on business innovation starting from the personal creative level that influences production. Business innovation is needed by entrepreneurs because there is a need for updated and modern innovations in order to attract buyers or consumers to buy the products we offer. Innovation needs to think of creativity, ideas and opportunities in the market so that buyers or consumers don't hesitate to buy. The innovations that are usually carried out are changes in shape, taste, color which are often seen in food and beverage products.</p> M. Musyafak Romadhoni Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 299 307 FIELTING SYSTEMS, INFORMATION SYSTEMS AND INFRASTRUCTURE FACILITIES ON PERFORMANCE DPRD MEMBERS PROVINCE SOUTH BORNEO https://conference.untag-sby.ac.id/index.php/icoema/article/view/2997 <p><em>The problem in this study is whether there is an influence of filing systems, information systems and infrastructure on the performance of DPRD employees in the province of South Kalimantan. This study aims to determine whether there is influence of filing systems, information systems and infrastructure on the performance of DPRD employees in South Kalimantan Province . The population of this research is DPRD employees of South Kalimantan Province. This research is a research with a population approach so that the research sample is the population itself with a total of 30 employees as respondents. There are four variables studied in this study, namely filing systems (X1), information systems (X2), and infrastructure (X3), and the performance of DPRD employees in South Kalimantan Province (Y). Based on the results of multiple linear regression analysis calculated using SPSS, Y = 19.067 + 0.099X1 + 0.785X2 + 0.812X3 each variable, namely the filing system, information system and infrastructure on the performance of DPRD employees of the South Kalimantan Province. Simultaneous test results obtained Fcount of 44.810 with a significance of 0.000 &lt;0.05, this means that there is an influence of filing systems, information systems and infrastructure together on the performance of DPRD employees in South Kalimantan Province. The conclusion is that partially or simultaneously the filing system, information system and infrastructure have a positive and significant effect on the performance of DPRD employees in South Kalimantan Province.</em></p> Hamdi Hamdi Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 315 320 FINANCIAL LITERACY AND FINANCIAL RESOURCES RETIREMENT https://conference.untag-sby.ac.id/index.php/icoema/article/view/2999 <p><em>The purpose of this study is to analyze and synthesize a theory that explains the relationship between financial literacy and pensioners' financial resources in the sandwich generation. This study uses a qualitative approach with the literature review method, which is an approach that examines and synthesizes previous research by selecting relevant literature, analyzing and solving and interpreting the synthesis of literature. This study examines 43 articles sourced from the Google Scholar database, Mandeley Search, Emerald Insight and Harzing's Publish or Pherish. This study presents the theoretical basis, other explanatory variables and research results from previous literature. Theories that underlie it include life cycle theory, expected utility theory, and planned behavior theory. The synthesis of the research results shows that good and reliable financial literacy has a close relationship with retirement financial resources. This research contribution provides important knowledge and effective strategies for increasing financial resources during retirement.</em></p> Emi Lestari Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 290 298 GREEN ECONOMY DEVELOPMENT AND IMPLEMENTATION TO SUPPORT SUSTAINABLE DEVELOPMENT https://conference.untag-sby.ac.id/index.php/icoema/article/view/3003 <p><em>Green Economy Development and Implementation in support of sustainable development. Articles using literature study can be interpreted as a series of activities related to methods of collecting library data, reading, taking notes, and processing research materials.</em></p> <p><em>The strategy towards a green economy is carried out through three channels, namely: (i) integral adoption of economic, social and environmental considerations in the planning and implementation of development in various sectors and regions; (ii) environmental quality is maintained as indicated by an improvement in the environmental quality index; and (iii) maintenance of an environmental quality index that is agreed upon, compiled and used as a tool to measure sustainable development.</em></p> Dandy Ahmad Drajat Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 349 358 HUMAN RESOURCES COMPETENCE MODEL AND INTERNAL CONTROL SYSTEM IN VILLAGE GOVERNANCE, REPORT QUALITY AND ACCOUNTABILITY https://conference.untag-sby.ac.id/index.php/icoema/article/view/3017 <p><em>The purpose of this study was to determine the effect of human resource competence, internal control systems on the quality of village government financial reports, and the influence of human resource competencies, internal control systems on accountability and the quality of village government financial reports affect accountability. This research model will be analyzed using the Partial Least Square (PLS) method and assisted with Smart PLS 3.0 software. PLS is an alternative method of Structural Equation Modeling (SEM). The population in this study is a village in the province of South Kalimantan, Tabalong Regency</em> <em>16 Villages to be used as populations in research and samples in research as many as 16 x 3 apparatus or Deesa apparatus, totaling 48 apparatus.</em> <em>The results of the study show that Human Resource Competence influences the Quality of Village Government Financial Reports. The internal control system influences the quality of village government financial reports. Human Resource Competence influences Accountability. The internal control system influences accountability, and the quality of village government financial reports affects accountability.</em></p> Yudi Rahman Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-10-16 2023-10-16 2 INFLUENCE OF EDUCATION AND TRAINING, COMPETENCE ON WORK MOTIVATION AND EMPLOYEE PERFORMANCE AT PT. INSURANCE ASTRA BUANA BANJARMASIN BRANCH https://conference.untag-sby.ac.id/index.php/icoema/article/view/3019 <p><em>This article was written with the intention of improving literacy and competence as a result of the motivation for the PT's employees. Astra Buana Cabang Banjarmasin Asuransi The majority of this study's findings can be found in the fact that PT's motivation for literacy and competence is a major factor. Assuransi Astra Buana Cabang Banjarmasin, in which the population runs the risk of acquiring a more powerful variety of mana. In this case, the variable is "Independent" (Pendidikan, Education, and Competence), while the variable is "Dependent" (Kinerja Pegawai), and the variable is "Mediating" (Kerja Motivasi). The analysis was performed using Smart PLS 3.2.9. A number of hypotheses can be found in this study, including the following: positive and significant motivation for the study's completion; positive and significant motivation for the study's completion; positive and significant motivation for the study's completion; positive and significant motivation for the study's completion; positive and significant motivation for the study's completion; positive and significant motivation for the study's completion; positive and significant motivation for the study's completion; positive and significant motivation for the study's completion; positive and significant motivation for the study' Education, Competence, Motivation, and Employee Performance.</em></p> Dahliana Iskandar Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 393 402 INFLUENCE OF INDIVIDUAL CHARACTERISTICS, INFORMATION TECHNOLOGY, AND SERVICE ON TAXPAYER COMPLIANCE WITH SOCIALIZATION AS A MEDIATION (Case Study of General Public in Surabaya City) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3021 <p><em>This study aimed to determine the influence of internal factors (characteristics with indicators of awareness and moral obligation) and external factors (technology and services) on taxpayer compliance. This research was conducted in the city of Surabaya. Sampling was carried out using the Convenience Sampling Method (sample selection based on convenience) using 100 respondents from the questionnaire. The data collection method used in this research is the survey method using a questionnaire. The results of the research show that individual characteristics have a positive effect on socialization. Information technology has a positive effect on socialization. Service has a positive effect on socialization. Individual characteristics have a positive effect on taxpayer compliance. Information technology has a positive effect on taxpayer compliance. Service has a positive effect on taxpayer compliance. Socialization has a positive effect on taxpayer compliance. Individual characteristics positively affect taxpayer compliance through socialization as a mediator. Information Technology Has a Positive Effect on Taxpayer Compliance through Socialization as a Mediator. Service has a positive effect on taxpayer compliance through socialization as a mediator.</em></p> Adelia Putri Rachmadani Farah Nurul Aini Alfian Romadhoni Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 403 421 Job Satisfaction and Organizational Citizenship Behavior (OCB) to Achieve Job Performance From the Person Environmental Fit Theory https://conference.untag-sby.ac.id/index.php/icoema/article/view/3023 <p><em>The match between a person's characteristics and the environment is referred to as Person Environmental Fit. This study aims to analyze the increase in job performance through job satisfaction and OCB in terms of PE Fit theory. In writing this article using the literature review method. Employee performance is important to improve in order to maintain the company's position in the increasingly fierce competition. Increased job satisfaction and OCB behavior affect employee performance. Job satisfaction and OCB have a strong influence on the theory of person environmental fit, where when a person feels fit with his environment either partially or completely, job satisfaction and OCB will arise.</em></p> Yuni Putri Dewantara Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 432 438 Literature Study: Performance-Based Village Fund Budgeting To Achieve Good Village Governance https://conference.untag-sby.ac.id/index.php/icoema/article/view/3025 <p><em>In the era of government decentralization in Indonesia, village fund management became the main focus for increasing community development and empowerment. However, in practice, there are still various challenges that impede the implementation of good governance at the village level. In this study, a comprehensive literature review was conducted to gather information from previous research regarding the management of Village Fund Allocations (ADD) and efforts to realize good village governance. The results of the study show that the effectiveness of village fund management is influenced by factors such as planning, implementation, monitoring, reporting, and community participation. There are also findings indicating that the use of information technology, human resource competence, and organizational commitment have an effect on the accountability of village financial management. Therefore, more in-depth efforts are needed to understand and apply the principles of good governance in managing village funds in order to achieve better development and public services.</em></p> Nurlaily Wulandari Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 450 456 Multidimension Of Family Financial Management Effectiveness https://conference.untag-sby.ac.id/index.php/icoema/article/view/3027 <p><em>The purpose of this study is to provide a literature review on various aspects of family financial management and to determine the most effective aspects of financial management in managing family finances. The method used in this study is to use the method of literature study / study of the literature. This research examines 50 scientific articles from reputable international journals. Financial management from the aspects of financial knowledge, financial culture, financial need, financial literacy, and financial barriers that have been studied by previous researchers is quite complex. However, what needs to be prioritized for families or households to learn is financial management from the aspects of financial knowledge and financial culture, because these two aspects play the most role in the effectiveness of family financial management. Financial obstacles are indeed a negative aspect for financial management, because we are required to be more able to adjust and meet financial needs that are not appropriate (at a minimum).</em></p> Ach. Zuhri Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 466 473 ONLINE CUSTOMER REVIEWS AND ONLINE CUSTOMER RATINGS ON PURCHASE DECISIONS https://conference.untag-sby.ac.id/index.php/icoema/article/view/3029 <p><em>The purpose of this research is to identify the number of e-commerce enthusiasts in choosing the need for online shopping to be large, for young people, who like to shop online quickly outperform their competitors. and to recognize what attracts the attention of consumers so they decide to buy products through Shopee. Using a quantitative descriptive approach, collecting questionnaires or data form distributed through a questionnaire google forms total of 100 respondents. The results show that online customer reviews and also online customer ratings have an influence on the purchase decision is positive and significant. The coefficient of determination test shows that the independent variable of the study can explain 80.4% of the purchase decision, and 19.6% can be explained by several factors outside the model studied.</em></p> Ependi Ependi Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 481 491 Optimization of Village Funds for Sustainable Tourism Development (Tourism Village Development Study in Indonesia ) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3031 <p><em>Optimizing the use of village funds has the main objective of increasing the welfare of rural communities through infrastructure development, economic empowerment, public services, and other programs that support holistic village development and also village tourism management. Sustainable tourism has become an important sector in the Indonesian economy. Sustainable tourism makes a major contribution to economic growth, job creation and national income. Over the last decade, interest in studying the impact of sustainable tourism development on economic growth has increased (León-Gómez et al., 2021). This type of research, in this study the method used is a literature study approach. The number of Indonesian tourist villages is 7,275 (Wirdayanti et al., 2021). When compared with the number of villages in Indonesia, there are 83,794 villages. This proves that there are still many opportunities for villages to continue to grow and develop into tourist villages by utilizing and optimizing village funds for sustainable village natural tourism to support the village economy.</em></p> Surya Bakti Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 503 515 Organizational Culture, Job Satisfaction, and Work Motivation on Employee Performance: Literature Review https://conference.untag-sby.ac.id/index.php/icoema/article/view/3033 <p class="Abstract" style="tab-stops: 411.1pt 15.0cm; margin: 0cm 1.0cm 0cm 1.0cm;"><em><span style="font-size: 12.0pt; font-weight: normal;">Organizational culture becomes important in competing if the culture can support organizational strategy, is able to answer and overcome competitive challenges and changes that occur appropriately and responsively. If someone is motivated, he will try to do his best to realize what he wants. Employee job satisfaction is basically very individualistic depending on the personality of each employee.<span style="color: black;">The research aims to review the results of research on organizational culture, job satisfaction, and work motivation on employee performance. The literature review method is based on reference sources and research results with a synthesis matrix technique used in the analysis process. Journal reviews were obtained by searching Science Direct and Google Scholar. A total of 25 journals were reviewed based on theory, research on organizational culture, job satisfaction, and work motivation on employee performance. The results of the review show that organizational culture, job satisfaction, and employee motivation are aspects that can affect employee performance.</span></span></em></p> Mariani Ika Wardani Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 528 537 PERSPECTIVES ON SUSTAINABLE PERFORMANCE START-UPS INFLUENCED BY ENTREPRENEURIAL ECOSYSTEMS AND DISRUPTIVE INNOVATION https://conference.untag-sby.ac.id/index.php/icoema/article/view/3035 <p><em>The purpose of this study is to determine the factors that determine the sustainable performance of startups in terms of </em><em>entrepreneurial ecosystems, </em><em>the phenomenon </em><em>of disruptive innovation. The research method uses the systematic literature review (SLR) method approach , where the articles reviewed are articles that have been published in reputable international journals and national journals published in 2017-2023. The results of this study indicate that the success of sustainable startup performance will be influenced by </em><em>entrepreneurial ecosystems which are supported by the implementation of </em><em>cultural values, human capital, robust markets, support services and local customers. The second is </em><em>disruptive innovation activities. This innovation is carried out by paying attention to the conditions of </em><em>new-market disruption, low-end disruption and customer disruption.</em></p> Slamet Riyanto Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 544 550 QUALITY ASSESSMENT OF CERTIFIED TEACHER PERFORMANCE BASED ON CREDIT NUMBER ASSESSMENT SYSTEM AS AN EARLY WARNING SYSTEM https://conference.untag-sby.ac.id/index.php/icoema/article/view/3037 <p><em>Certified Teacher Performance Quality Assessment based on the Credit Score Rating System that the average teacher applying for an assessment credit score from the Education Element can meet the requirements of around 85 percent, the Learning Process/Guidance Element is ensured to meet the requirements of around 80 percent, the Element of Continuing Professional Development (PKB) in which there are Scientific Publications and Self-Development of teachers who meet the requirements of only about 60 percent in accordance with a lot of existing literature it seems that teachers have difficulty getting Scientific Publications and Self-Development scores, while Supporting Elements which are not mandatory components must be fulfilled by teachers. Fulfilling the requirements can be 100 percent. Thus, even though the average certified teacher shows a percentage above 70 percent in the elements of Education, elements of the teaching/guidance learning process, and supporting elements, the elements of continuous professional development include components of Scientific Publications and Self-Development, the percentages show in under 70 percent. So with that it is necessary to pay attention to the Early Warning System (EWS), namely the elements of Continuing Professional Development (PKB). So to use improving the quality of teacher performance in Continuing Professional Development (PKB) material, seminars, training and so on are needed for teachers. especially certified teachers. In this way, in the future teachers will be able to compile scientific publications and innovative works without experiencing any more difficulties and of course the self-development of teachers will also automatically increase.</em></p> Abdul Basar Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 561 567 Research Mapping of Technology Adoption & Acceptance Models in Business: A Literature Study https://conference.untag-sby.ac.id/index.php/icoema/article/view/3039 <p>This paper aims to describe the development of technology and system adoption and acceptance research model.&nbsp; We specified our meta-analysis work on the amount of research regarding technology adoption and acceptance in business context.&nbsp; We generated 20 articles which were published in Multidisciplinary Digital Publishing Institute (MDPI) for the current year, 2023.&nbsp; Hereafter, these articles were classified based on research topics, theories, methods, and models used by the authors.&nbsp; Based on journal source map, research related to adoption &amp; acceptance of technology is dominated by articles from sustainability journal source.&nbsp; Technology Acceptance Model (TAM) was the dominant theoretical framework that has been used.&nbsp; Furthermore, four elements of UTAUT model namely performance expectancy, effort expectancy, social influence, and facilitating conditions are most considerable predictors in current year research.&nbsp; Structural model to predict behavioural intention on technology in business was dominantly examined.&nbsp; This article review uncovered several gaps from previous research in those areas. Further research can do the experimental research project, mixed-method, and examined the continuance intention which still has small attention.&nbsp; Finally, the UTAUT 3 that has been introduced in this literature review is worthy to test in future research.</p> Ichwan Wahyu Suhaji Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 574 585 Spiritual Intelligence In Cross Culture: A Systematic Literature Review And Research Agenda https://conference.untag-sby.ac.id/index.php/icoema/article/view/3041 <p><em>The approach used in this study is a systematic literature review (SLR) using Vos Viewer which is related to spiritual intelligence as a reference in "Article Title, Abstract and Keywords" based on the Scopus database from 1964 to 2023. Data analysis was carried out on May 10, 2023 on the Scopus database with a total of 702 articles. The results of secondary data collection carried out on the Scopus database were then processed using VOSviewer to see the relationship between studies. This study offers an in-depth understanding of spiritual intelligence and future research suggestions that are useful for future researchers in building and developing research models related to spiritual intelligence.</em></p> Febry Rosady Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 597 608 SYSTEMATIC LITERATURE REVIEW OF THE BANKING SECTOR BUSINESS SUSTAINABILITY MODEL https://conference.untag-sby.ac.id/index.php/icoema/article/view/3043 <p><em>Technological developments and fierce competition in the banking sector demand adopting Indonesia's suitable business continuity model. This sustainability is reflected in the financial and non-financial reports that cover environmental aspects and company conditions. The report provides information about the process of making environmentally friendly products, production that cares about the environment, using natural resources, developing efficient innovation, and transparent and credible corporate accounting. This study uses a literature review to identify models of banking business sustainability in various countries as input for banking management in Indonesia to remain sustainable. From the search results, it is concluded that the banking business sustainability model can be achieved by adopting the Green Banking business model, namely integrating environmental management and banking operations to change the financial industry and create environmentally friendly banking operations following the Millennium Development Goals (MDGs), paying attention to governance and risk management, adopting religious values, the portion of entity ownership, the role of the government in encouraging transparency through regulations that promote sustainability and the use of digitalization and website technology to make sustainability even better.</em></p> Yusuf Yusuf Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 619 625 THE EFFECT OF FINANCIAL ACCOUNTING SYSTEM IMPLEMENTATION AREA ON THE QUALITY OF FINANCIAL REPORTS KUPANG CITY GOVERNMENT (Case Study on Regional Financial and Asset Management Agency) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3045 <p><em>The&nbsp; study&nbsp; aims&nbsp; to&nbsp; determine&nbsp; the&nbsp; effect&nbsp; of&nbsp; the&nbsp; application&nbsp; of&nbsp; the&nbsp; local&nbsp; government&nbsp; financial&nbsp; accounting&nbsp; system&nbsp; on&nbsp; the quality&nbsp; of&nbsp; local&nbsp; government&nbsp; financial&nbsp; reports. The&nbsp; sample&nbsp; in&nbsp; this&nbsp; study&nbsp; are&nbsp; employees&nbsp; or&nbsp; staff&nbsp; in&nbsp; the&nbsp; Kupang&nbsp; City&nbsp; Regional Finance&nbsp; Agency.&nbsp; The&nbsp; data&nbsp; used&nbsp; in&nbsp; this&nbsp; study&nbsp; is&nbsp; questionnaire&nbsp; data&nbsp; (questionnaire)&nbsp; distributed&nbsp; to&nbsp; respondents&nbsp; or employees&nbsp; at&nbsp; the&nbsp; Kupang City Government Finance&nbsp; Agency. Questionnaires&nbsp; distributed&nbsp; and&nbsp; can&nbsp; be&nbsp; processed&nbsp; are&nbsp; 30&nbsp; questionnaires.&nbsp; The&nbsp; analytical&nbsp; tool&nbsp; used&nbsp; in&nbsp; this&nbsp; study&nbsp; is&nbsp; Simple Linear&nbsp; Regression&nbsp; Analysis.&nbsp; The&nbsp; results&nbsp; of&nbsp; the&nbsp; Simple&nbsp; Regression&nbsp; Analysis&nbsp; test&nbsp; obtained&nbsp; the&nbsp; equation&nbsp; Y&nbsp; =&nbsp; 22.825&nbsp; + 1.364X,&nbsp; the&nbsp; results&nbsp; of&nbsp; testing&nbsp; the&nbsp; hypothesis&nbsp; based&nbsp; on&nbsp; the&nbsp; significance&nbsp; value&nbsp; of&nbsp; 0.000&nbsp; 00&nbsp; 0.005&nbsp; and&nbsp; based&nbsp; on&nbsp; the&nbsp; t&nbsp; test value&nbsp; the&nbsp; obtained&nbsp; value&nbsp; of&nbsp; t&nbsp; count&nbsp; with&nbsp; t&nbsp; table,&nbsp; namely&nbsp; 9.485&nbsp; ÿ&nbsp; 2.048&nbsp; which&nbsp; means&nbsp; that&nbsp; Ho&nbsp; is&nbsp; rejected&nbsp; or&nbsp; Ha&nbsp; is&nbsp; accepted. Based&nbsp; on&nbsp; the&nbsp; tests&nbsp; conducted,&nbsp; it&nbsp; was&nbsp; concluded&nbsp; that&nbsp; the&nbsp; application&nbsp; of&nbsp; the&nbsp; regional&nbsp; government&nbsp; financial&nbsp; accounting system&nbsp; affected&nbsp; the&nbsp; quality&nbsp; of&nbsp; local&nbsp; government&nbsp; financial&nbsp; reports&nbsp; by&nbsp; 76.3%.</em></p> Munawar Munawar Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 633 640 The Effect of Salary, Workload, and Work Environment to Job Satisfaction with Work-Life Balance as A Mediation https://conference.untag-sby.ac.id/index.php/icoema/article/view/3047 <p><em>The research article aims to investigate the relationship between salary, workload, and work environment on job satisfaction in Indonesia, with work-life balance as a mediating variable. The study collected data from 126 companies from various industries in Indonesia, obtained from the job search site, Jobstreet.com. The study used a path analysis method with a descriptive and verification approach and a quantitative analysis using SPSS 25. The study found that work-life balance has a significant mediating effect on salary and workload to employee satisfaction, but is not significant in a job environment. The study contributes to the literature on job satisfaction and provides insights into the importance of work-life balance in enhancing employee satisfaction.</em></p> Soelistyawati Soelistyawati Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 648 657 The Effect of Work Facilities, Work Motivation and Education Level on Employee Performance at J&T Express Sampang (A Study at Four J&T Branches in Sampang Regency) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3049 <p>This study aims to examine the influence of work facilities, work motivation and level of education on employee performance. The approach used in this research is a quantitative approach. The sample used in this study was J&amp;T employees in the Sampang area, Madura, East Java, totaling 60 respondents. Research data were obtained from the results of filling out questionnaires and analyzed using SEM analysis techniques with the help of the AMOS 22 program. The results of this study indicate that (1) work facilities have a positive and significant effect on employee performance; (2) Work motivation has a positive and significant effect on employee performance; (3) The level of education has a positive and significant effect on employee performance.</p> Hendra Gunawan Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 666 680 The Effect of Workload and Work Ability on the Performance of Family Planning Extension with Employee Well-Being an Intervening Variable in Lamongan Regency https://conference.untag-sby.ac.id/index.php/icoema/article/view/3051 <p><em>This study aims to determine the effect of workload and work ability on the performance of Family Planning Extension in Lamongan Regency through employee well-being. The method used is quantitative with 54 respondents from Family Planning Extension in Lamongan Regency and the analysis technique uses SmartPLS 4.0. The test results obtained are: workload has a significant positive effect on employee well-being, work ability has a significant positive effect on employee well-being, employee well-being has a positive significant effect on performance, the workload has no significant effect on performance and work ability has a positive significant effect on performance. The practical implication of this research is that it is hoped that the human resource manager at the Family Planning Extension Instructor in Lamongan Regency pays attention to the ability of employees by providing lots of training to improve employee competence in achieving the set targets</em>.&nbsp;</p> Nurdiana Rafsanjani Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 692 703 The impact of work ethic and performance allowances on employee performance by moderating work motivation in BAPPEDA Provinsi Jawa Timur https://conference.untag-sby.ac.id/index.php/icoema/article/view/3053 <p><em>This study aims to determine </em><em>the impact of work ethic and performance allowances on employee performance by moderating work motivation in BAPPEDA Provinsi Jawa Timur</em><em>. This research uses an approach with quantitative methods. Data collection was obtained from the distribution of questionnaires. The data obtained were analyzed through the SEM PLS method and bootstrapping using Smart PLS software Version 4.0. The respondents in this study were 49 employees from 97 BAPPEDA Provinsi Jawa Timur employees. Using the Likert scale, the data collection instrument uses variables of work ethic, performance benefits, work motivation, and employee performance. The study showed that work ethic and performance benefits positively and significantly affected employee performance. In contrast, work motivation </em><em>has an </em><em>insignificant effect</em><em> on </em><em>employee performance. Moderation of work motivation strongly influences work ethic and employee performance. Meanwhile, moderation of work motivation does not affect performance allowances on employee performance</em><em>.</em></p> Silvy Eka Andansari Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 710 724 The Influence of Information Technology, Standard Operating Procedures, Employee Work Performance and Ethics on Public Satisfaction Using Government Services Regarding Passport Making, at the Ministry of Justice in Dili, Timor Leste https://conference.untag-sby.ac.id/index.php/icoema/article/view/3055 <p><em>The purpose of writing is to find out public satisfaction in public services that are influenced by technology, standard operating procedures, employee performance and communication ethics. Based on the results of the literature review, it can be concluded that information technology facilities variables affect community satisfaction variables, Standard Operating Procedures variables affect community satisfaction variables, employee work performance variables affect community satisfaction variables, and communication ethics variables affect community satisfaction.</em></p> Francisco Nicolau B. Barbosa Tri Ratnawati Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 733 742 The Influence of Leadership Style,Organizational Culture, Job Satisfaction on Employee Performance in RSUD Dr Soetomo Surabaya https://conference.untag-sby.ac.id/index.php/icoema/article/view/3057 <p><em>This study aims to examine the influence of </em><em>Leadership Style</em><em>, </em><em>Organizational Culture </em><em>and </em><em>Job Satisfaction </em><em>on employee performance</em><em> at RSUD Dr Soetomo Surabaya </em><em>. The approach used in this research is a quantitative approach and </em><em>data were collected through questionnaires to employees. The data obtained was analyzed using SEM analysis technique with</em><em> totaling 97 respondents. </em><em>Respondent is a 97 employee at RSUD Dr Soetomo with various division.</em> <em>Data Collection instrument meansured on a likert scale. </em><em>The results obtained </em><em>leadership style, organizational culture, and job satisfaction have a significant direct and indirect effect on employee performance in the</em><em> Environment</em> <em>RSUD Dr</em><em>&nbsp; Soetomo Surabaya</em><em>. </em><em>results highlight effective leadership style, which provides clear direction and supports employees, as well as an organizational culture that is positive, inclusive, and supports innovation, has a direct impact on employee performance</em></p> Dikky Julistian Pratama Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 753 764 THE INFLUENCE OF WORK MOTIVATION, WORK ENVIRONMENT AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT SOCIAL SERVICES OFFICE IN KUPANG CITY WITH JOB SATISFACTION AS AN INTERVENING VARIABLE https://conference.untag-sby.ac.id/index.php/icoema/article/view/3060 <p><em>This study aims to determine the effect of work motivation, work environment and work discipline simultaneously on employee performance with satisfaction as an intervening variable at the Social Services Office of Kupang City. In this study using a quantitative approach, the data of respondents through a set of questionnaires with a sample of 60 respondents who are employees of the Kupang City Social Services Office. The analytical test tool used is SmartPLS 3 with the SEM ( Structural Equation Modeling) analysis method. The research results show, (1) Motivation has no significant effect on job satisfaction (2) Work environment has a significant effect on job satisfaction (3) Work discipline has a significant effect on job satisfaction (4) Motivation has no significant effect on employee performance (5 ) Work environment has a significant effect on employee performance (6) Work discipline has a significant effect on employee performance (7) Job satisfaction has a significant effect on employee performance (8) Job satisfaction cannot significantly mediate motivational variables on employee performance (9) Satisfaction work can significantly mediate work environment variables on employee performance (10) Job satisfaction can significantly mediate work discipline variables on employee performance.</em></p> Upik Djaniar Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 776 793 The Organizational Culture As A Moderate For Motivation And Transformational Leadership On Employe Performance: A Literature Review https://conference.untag-sby.ac.id/index.php/icoema/article/view/3062 <p><em>This study aims to explore the relationship between organizational culture, employee motivation, transformational leadership, and employee performance. In this literature study, the authors reviewed various journal articles that discussed the topic.</em> <em>The results of the literature analysis show that organizational culture has an important role as a mediator in influencing employee motivation and transformational leadership on their performance. A strong and positive organizational culture can increase employee intrinsic and extrinsic motivation and create a work environment that supports innovation, team collaboration, and self-development.</em> <em>In addition, transformational leadership was also found to have a significant impact on employee motivation and directly contribute to improving individual and group performance. This leadership style is able to inspire subordinates with a clear vision, provide emotional support, empower team members to achieve common goals.</em> <em>However, although there is much evidence about the positive relationship between organizational culture, employee motivation, and transformational leadership and employee performance, it should be remembered that each organizational context has unique and complex characteristics. Therefore, further research is needed to deeply understand this relationship in various industrial sectors and different organizational cultures.</em> <em>In conclusion, literature studies indicate that organizational culture, employee motivation, and transformational leadership are interrelated and have a significant influence on employee performance. In an effort to increase productivity and organizational success, it is important for managers to create a positive work culture, encourage both intrinsic and extrinsic motivation of employees and carry out transformational leadership effectively.</em></p> Abdul Majid Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 805 813 The Role of Product Knowledge, Religiosity, and Consumer Attitudes in Shaping Consumer Purchase Intention https://conference.untag-sby.ac.id/index.php/icoema/article/view/3064 <p><em>This study aims to examine the influence of product knowledge and religiosity on consumer purchase intention, as well as the mediating role of message trust in this relationship. Product knowledge refers to consumers' understanding of the attributes, benefits, and characteristics of a product, while religiosity reflects individuals' beliefs and religious practices. Message trust refers to consumers' subjective evaluation of messages conveyed through advertisements, product reviews, or other marketing communications. Previous studies have shown that product knowledge and religiosity have the potential to influence consumer purchase intention, with message trust acting as a mediator. This research uses a systematic literature review method to collect and synthesize relevant literature. The findings of this study are expected to provide insights to marketers in designing effective marketing strategies and contribute to theoretical understanding of consumer behavior and its influencing factors. This research will fill the existing knowledge gap in the relationship between product knowledge, religiosity, message trust, and consumer purchase intention.</em></p> Egi Radiansyah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 823 830 The Role of Work Motivation, Information Technology And Services Quality Against Account Officer Performance in Banking https://conference.untag-sby.ac.id/index.php/icoema/article/view/3066 <p><em>To produce quality human resources, the organization must also be qualified. Therefore there must be improvement of organizational components. Employees in the Account Officer section are one component of the banking organization. As one of the organizational components, Account Officers are required to develop themselves and optimize their professionalism sufficiently to improve their performance. This study aims to analyze the relationship between work motivation, information technology, and service quality on the performance of Account Officers in the banking sector. These variables were selected as independent variables in this study with the aim of exploring theoretical understanding and previous findings related to Account Officer performance. The method of writing scientific articles is the method of literature study or library research. Reviewing theories and reviewing literature books that are in accordance with the theories discussed, especially the scope of human resource management (HRM). Besides that, it also analyzes reputable scientific articles and journals. All scientific articles are sourced from Google Scholar. The findings obtained are that work motivation has a positive and significant effect on the performance of Account Officers in banking, the use of information technology has a non-significant positive effect on the performance of Account Officers in banking and service quality has no direct effect on the performance of Account Officers in banking.</em></p> Yanita Hendarti Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 838 844 Two Prominent Technology Innovations in the Human Resource Management Improvement: e-HRM and AI-HRM https://conference.untag-sby.ac.id/index.php/icoema/article/view/3068 <p><em>Technological innovation is increasingly playing an important role for companies to increase their competitive advantage in the digitalization era. One of the areas targeted for company innovation is human resource management (HRM) with to improve employee performance, effectiveness, and productivity. This study then explains the two most prominent forms of technological innovation that can be implemented by companies, namely electronic human resource management (e-HRM) and artificial intelligence human resource management (AI-HRM). The method used by the authors is a qualitative method with a focus on literature review, so we are more focused on the use of secondary data, mainly the international reputable journals. This study shows the results that the utilization of e-HRM and AI-HRM have a significant role in improving the quality of the company’s HR. Instead of replacing the role of employees, these two innovations actually play a role in facilitating and completing their tasks/work. This phenomenon leads to collaboration between technological machines and humans in companies.</em></p> Budi Winarno Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 852 864 Working Capital Management and Sustainable Growth: the Mediating Role of Financial Performance https://conference.untag-sby.ac.id/index.php/icoema/article/view/3071 <p><em>This paper purpose to test the effect of working capital management on Sustainable Growth and the indirect effect of financial Performance on Sustainable Growth. The model is advanced and tested using partial least-squares path modelling and data were collected from a sample of 156 manufacturing companies listed on the IDX during the period 2018 -2022. The finding demonstrate that working capital significantly affects financial Performance. Furthermore, working capital management exhibit a significant direct influence on sustainable growth and a significant indirect influence through financial Performance. Thus, this study suggests that firms need to manage their working capital to increase their profits and eventually to achieve sustainable growth. This research was only conducted on manufacturing companies listed on the Indonesian stock exchange which would limit the generalizability of the findings. This study supports the idea that companies can promote sustainable corporate growth through good working capital management. The study fills the lack of research on the relationship between Working Capital Management and Sustainable Growth mediated by financial performance.</em></p> Hari Tohar Muljono Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 872 881 Customer Relationship Management and Customer Value with Their Impacts On Consumer Satisfaction: A Literature View https://conference.untag-sby.ac.id/index.php/icoema/article/view/2984 <p><em>The development of the times has led to market dynamics so that consumer expectations continue to increase so that a business strategy approach that focuses on customers is needed. Customer Relationship Management (CRM) and Customer Value can be used as the main tools to increase customer satisfaction while still adapting to environmental changes, such as dynamic customer desires. This study presents a review of previous literature that studies Customer Relationship Management and Customer Value and their impact on customer satisfaction through a literature study approach with qualitative descriptive analysis. This study reviews the 40 articles obtained and as many as 23 selected scientific articles about CRM and Customer Value which can affect consumer satisfaction, with a focus on the period 2018 to 2023. The results of this study are that having good relationships with customers and carried out in the long term, with apply the concept of Customer Relationship Management (CRM) and pay attention to Customer Value which will provide value to the benefits felt by consumers and will also have an impact on company profits by having satisfied customers to become loyal customers.</em></p> Binaraesa Ni Nyoman Padang Cakra Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 235 245 Developmental Analysis of the Human Development Index Regencies and Cities in East Nusa Tenggara Province Period 2015-2021 https://conference.untag-sby.ac.id/index.php/icoema/article/view/2988 <p><em>The purpose of this research is to know the development of HDI seen from the 3 elements of Education, Health and income of the Regency/City throughout the Province of NTT for the period 2016-2022. The method used is descriptive statistics. The results of this study indicate that the HDI level of Kupang City from the three elements reaches a number that exceeds the national target in the expectation of length of schooling, per capita expenditure also dominates the city of Kupang at Rp. 13,000 in which other districts, namely sabu Raijua only Rp. 5,000., and the average age of death for other counties is around 60 years.</em></p> Fitriningsih Amalo Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 265 271 EARNINGS MANAGEMENT,COMPANY SIZE, LEVERAGE AND PROFITABILITY ON AUDIT RISK AND AUDIT REPORT LAG https://conference.untag-sby.ac.id/index.php/icoema/article/view/2992 <p><em>The research objective is to determine the effect of Earnings Management,</em><em>Company Size, Leverage and Profitability Against Audit Risk and Audit Report Lag.</em><em>The research method uses</em><em>descriptive research, namely a contextual research that makes humans as instruments and adapted to reasonable situations in relation to data collection which are generally qualitative in nature.</em><em>Analysis technique</em><em>using the triangulation method. earnings management has a positive and negative influence on audit report lag. Profitability has no negative effect on audit report lag. company size has a positive and negative effect on audit report lag. leverage has a positive effect on audit report lag. Audit risk positively mediates the relationship between earnings management on audit report lag and on firm size and profitability. Audit risk is not able to mediate. The auditor's business risk has a positive relationship with audit report lag.</em></p> Arie Dwi Kurniawati Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 280 289 Family Financial Planning: Financial Technology and Financial Literacy https://conference.untag-sby.ac.id/index.php/icoema/article/view/2996 <p><em>Family financial planning is crucial in achieving a prosperous family. Financial technology (fintech) and financial literacy are supportive factors in creating effective family financial planning. This research aims to examine family financial planning, focusing on the influence of financial technology and financial literacy. The research method used is library research with a qualitative approach, drawing information from various publications, journals, books, and articles related to the role of financial technology in family financial planning, digital payment tools in facilitating family financial management, the impact of financial literacy on family financial planning, and strategies for improving financial literacy within the family. Finances play a significant role in individuals' and households' lives. Proper financial management can enhance the well-being of individuals and families. The development of financial technology affects user behavior and provides various financial applications and services. In this digital era, family financial literacy is essential for making wise financial decisions regarding the use of fintech. Strategies for improving financial literacy include wise spending of income and leveraging financial institutions.</em></p> Borges Loe, Duarte Tri Ratnawati Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 308 314 FINANCIAL, TAX LITERACY, CAPITAL STRUCTURE, PERFORMANCE AND COMPETITIVENESS OF MSMEs IN THE DIGITAL TRANSFORMATION ERA https://conference.untag-sby.ac.id/index.php/icoema/article/view/3000 <p><em>C</em><em>onclusion can be drawn that Micro, Small, and Medium Enterprises (MSMEs) were prioritized in every country's development agenda. This was due to the significant contributions of MSMEs to the economy and society. Besides driving economic growth, MSMEs played a crucial role in providing employment opportunities, particularly in the informal sector, and distributing income, especially in regional areas. The main challenges faced by MSMEs in Indonesia were internal constraints. Bank Indonesia states that internal constraints encompass capital, human resources, legal matters, and accountability issues. Additionally, external constraints identified by Bank Indonesia (2015) included the business climate, infrastructure, and resource access. To support the development and competitiveness of existing MSMEs, both the internal and external constraints should be addressed with the assistance of the government. The significance of financial literacy for MSMEs, as well as individuals, cannot be understated. It is a fundamental requirement for effective and efficient financial management. MSMEs in the culinary sector faced uncertainties in maintaining business continuity due to limited internal resources, challenges in customer communication, technology limitations, and intense competition from new market entrants. Therefore, for MSMEs, ensuring the sustainability of their businesses was of utmost importance. Several factors, including financial literacy, technological literacy, and innovation, played crucial roles in determining their success.</em></p> Antoni Antoni Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 328 338 FIRM VALUE: A LITERATURE STUDY https://conference.untag-sby.ac.id/index.php/icoema/article/view/3002 <p><em>The purpose of this research is to provide an academic review of the literature concerning the factors that impact firm value, which is considered a gauge of management performance success and has implications for investor perceptions. The research method utilized in this research is a systematic literature review. The research data were obtained through an internet search on firm value journals published between 2016 and 2019, using keywords such as "firm value," "value of firm," and "nilai perusahaan". A total of 21 journals were analyzed in this research. The data were qualitatively analyzed. The findings of the research reveal thirteen factors that influence firm value. These factors include asymmetric information, enterprise risk management, firm size, profitability, capital structure, financial performance, eco-efficiency, default risk, board reform, sustainability reporting, corporate social responsibility, tax planning, and sustainability reporting awards</em></p> Mesra Berlyn Hakim Aranta Prista Dilasari Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 339 348 Green Governance Analysis Through Development Food Security Towards Sustainable Green Economy https://conference.untag-sby.ac.id/index.php/icoema/article/view/3004 <p><em>The current food problem cannot be separated from environmental issues developing in Indonesia, ranging from pollution to ecosystem instability, which seriously impacts the economy. Natural disasters to the recent Covid 19 virus pandemic have given a warning signal that ecosystem instability must be a priority not only for the government but also for industry players and the public in building food security. The food estate approach proposed to create food security is believed to meet linear population growth and become a sustainable green economy model, but the failure rate of food estate transformation is relatively high because it has not been able to drive the market economy effectively. Strict regulations and comprehensive guidelines are not the keys to achieving a green economy through a balance of food security and environmental sustainability. A holistic understanding of green governance is needed before pushing food estates to achieve a sustainable green economy.</em></p> Made Satyaguna Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 359 365 Green Manufacturing Practices and Green Innovation and Their Role In Sustainable Business Performance Through Culture Green Organization at Small Industrial Enterprises https://conference.untag-sby.ac.id/index.php/icoema/article/view/3006 <p><em>Green Manufacturing Practices and Green Innovation have become an important focus in efforts to achieve sustainable business performance in various sectors, including small industrial companies. Green organizational culture plays a significant role in encouraging the adoption of sustainable practices and innovations within the corporate environment. This study aims to investigate the relationship between green manufacturing practices, green innovation, green organizational culture, and sustainable business performance in small industrial firms. This study uses a descriptive-analytical approach by collecting data from related literature and analyzing green manufacturing practices and green innovation and their role in sustainable business performance through green organizational culture in small industrial companies. The study found that small industrial companies that implement green manufacturing practices and green innovation with the support of a strong organizational culture tend to achieve better business sustainable performance. The results of this study provide a better understanding of the importance of green manufacturing practices, green innovation, and organizational culture in achieving sustainable business performance in small industrial enterprises. </em></p> Lukman Nuzul Hakim Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 366 376 Investment Contribution in Improving Community Welfare through Employment Opportunities https://conference.untag-sby.ac.id/index.php/icoema/article/view/3022 <p><em>Labor problems are not only limited to demographic problems but problems that cover various dimensions, the extreme point is that high unemployment rates can create problems at the social and economic levels. So this research aims to examine how the role of investment contributions, economic growth, education, infrastructure, and wages in influencing community welfare through employment opportunities. This research study was conducted using a literature review approach. The results show that the variables that affect the level of community welfare through employment opportunities are investment, economic growth, education, infrastructure. Another particular thing in increasing employment opportunities is that the government has an important role in the openness of a country in order to be able to prosper its people. Meanwhile, wages have a negative relationship in influencing employment opportunities.</em></p> Rustam Rustam Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 422 431 Key Aspects of Finance: From Financial Management to Capital Markets https://conference.untag-sby.ac.id/index.php/icoema/article/view/3024 <p><em>This article presents a comprehensive literature review on various aspects of finance. The main focus of this article is on financial management and capital markets. The goal is to provide a better understanding of theory, practice and recent developments in finance. This article contains a review of various theoretical sources and relevant empirical research.</em></p> Moh Saiful Anam Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 439 449 LONG HISTORY OF CORPORATE SOCIAL RESPONSIBILITY (CSR) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3026 <p><em>The concept of Corporate Social Responsibility (CSR) or Corporate Social Responsibility is a concept that positions companies as part of society. Companies do not only pursue economic benefits for owners, directors and employees, but must have an impact on the socio-economic community and environmental improvement. Before the concept of CSR existed, the practice of corporate social responsibility had been implemented by Andrew Carnegie (1835-1919) the founder of the Carnegie Steel Company in 1870. Andrew Carnagie built philanthropy by establishing a local library, helping create world peace, and funding research activities. In a global context, the term CSR has been used since the 1970s and has become increasingly popular, especially after the publication of the book Cannibals with Forks: The Triple Bottom Line in 21st Century Business (1998) by John Elkington. Developing 3 important components of sustainable development, namely economic growth, environmental protection, and social equity initiated by the World Commission on Environment and Development (WCED) in the Brundtland Report (1987), Elkington developed the concept of the CSR program into three: namely 3P (profit , planets, and people). Besides reaping success, CSR has also experienced failure. The basic concept of CSR was also developed into Corporate Social Leadership (CSL). Indonesia began to recognize the concept of CSR since the 1980s and has become increasingly popular since Law no. 40 of 2007 concerning Limited Liability Companies.</em></p> Syamsul Bahri Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-10-16 2023-10-16 2 Muzara'ah in Efforts for Economic Prosperity: Between Patterns of Behavior, Improvements and Demands https://conference.untag-sby.ac.id/index.php/icoema/article/view/3028 <p><em>Muzara'ah is known as an agricultural processing cooperation transaction agreement between the land owner and the tenant, where the land owner provides agricultural land and seeds to the cultivator to plant and maintain in return for a certain distribution (percentage) of the harvest. The purpose of this paper is to find out the concept of muzara'ah when viewed from the economic side of natural resources and determine whether muzara'ah is a good system or not. The method of writing this article is a literature study with a literature review approach. The results of the writing show that the muzaraah system has been applied in various agricultural models in the rural area, although some scholars consider it permissible. For readers and writers to study deeper understanding of this muzara'ah and increase references related to it because this practice is still widely practiced by the community.</em></p> <p><strong>&nbsp;</strong></p> Maulidah Narastri Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 474 480 OPTIMIZATION OF REGIONAL ASSET MANAGEMENT FOR SUSTAINABLE DEVELOPMENT IN ACEH PROVINCE https://conference.untag-sby.ac.id/index.php/icoema/article/view/3030 <p style="text-align: justify; margin: 0cm 28.4pt 0cm 1.0cm;"><em><span style="font-size: 11.0pt;">Fix assets are one element that has to be managed correctly to provide accurate financial statement information. The efficient management of regional property (fixed assets) has a significant impact on the correctness of the regional balance sheet's presentation. The objective of this research is to evaluate the Aceh Regional Financial and Asset Management Revenue Office's (DPKAD) adherence to the Minister of Home Affairs Regulation No. 19 of 2016 and the thoroughness of the source documents. It will also examine the regional property management cycle. The strategy is qualitative and makes use of descriptive analytical techniques. As an assistant manager, DPPKAD Aceh has executed 10 cycles in the management of fixed assets, according to the study results. Only 13 of the 14 necessary source papers were accessible, demonstrating that the fixed asset management at DPPKAD Aceh was not completely compliant with Regulation 19/2016. The DPPKAD Aceh should work more closely with all SKPD as the user or party in charge of developing the List of Maintenance Needs for Regional Property (DKPBMD) and the List of Maintenance Results as a means of complying with relevant laws and regulations.</span></em></p> Machfud Machfud Seri Mughni Sulubara Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 492 502 ORGANIZATIONAL CLIMATE AND MANAGERIAL ABILITY, TEAMWORK, AND PERFORMANCE (Case Study at UPT Tahura Sultan Adam, Karang Intan District, South Kalimantan Province) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3032 <p><em>This study aims to investigate the relationship between organizational climate, managerial ability, and teamwork on management performance in an organization. The background of this research is based on the recognition that the role of human resources (HR) in organizations is increasingly important and strategic in achieving organizational goals. Factors such as organizational climate, managerial ability, and teamwork are considered to influence employee performance. Through hypothesis testing, it was found that the results of organizational climate, managerial ability, and teamwork have a significant influence on management performance in organizations. The results of this study provide a further understanding of the importance of creating a good organizational climate, developing managerial skills, and strengthening teamwork in achieving optimal performance in an organizational context. The practical implications of this research are the need for more attention in managing the organizational climate, developing managerial capabilities, and developing teamwork to improve management </em><em>performance.</em></p> Fauziannor Fauziannor Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 516 527 Organizational Culture, Leadership and Sustainable Economic Growth in the Age of Artificial Intelligence https://conference.untag-sby.ac.id/index.php/icoema/article/view/3034 <p><em>Technological developments and the increasingly advanced digital era have brought significant changes in the business and economic world. Adoption of artificial intelligence (AI) is considered as one of the solutions to encourage sustainable economic growth in this era. However, the implementation of AI in organizations also influences organizational culture and leadership, thus requiring deeper studies regarding the relationship between organizational culture, leadership, and sustainable economic growth in the AI ​​era. This article aims to explore the relationship between these three aspects, as well as provide recommendations for organizations in managing their culture and leadership to achieve sustainable economic growth in the AI ​​era. This study uses qualitative methods by collecting data through interviews with leaders and members of the organization. The research results show that strong organizational culture and leadership can influence sustainable economic growth in the AI ​​era, and there needs to be an appropriate strategy in managing culture and leadership to achieve this goal. Managerial implications and recommendations for organizational practitioners are also discussed in this article.</em></p> M Firdaus Suwestian Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 538 543 Public Accountability Analysis And Government Performance Measurement https://conference.untag-sby.ac.id/index.php/icoema/article/view/3036 <p><em>This article was created to provide an overview of how important the role of public accountability and public transparency is in governance. Accountability can be seen from an accounting perspective, a functional perspective and an accountability system perspective. Several techniques were developed to strengthen accountability systems through methods widely used in accounting, management and research such as management by objectives, performance budgeting and operations research. Performance measurements are grouped into three categories of indicators, namely (1) indicators to measure service effort, (2) indicators to measure service achievement, and (3) indicators linking effort to achievement. The Accountability System is also an obligation to provide accountability or answer and explain the performance and actions of a person/legal entity/leader of an organization to parties who have the right or obligation to hold accountable</em><em>.</em></p> Eko Hermansyah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 551 560 Religion as a Source of Islamic Ethics and its Impact on the Islamic Accounting System https://conference.untag-sby.ac.id/index.php/icoema/article/view/3038 <p><em>The Islamic religion teaches about ethics and shows how religion shapes the Islamic accounting system and the ethical behavior of Muslim accountants. Cultural differences are becoming an increasingly important factor to be taken into account in running a business. They are also the subject of scientific research, for example in the context of their influence on the development of accounting systems in various cultural circles. Relevant reference literature, Al-Qur'an and Hadith were used for qualitative analysis which was carried out by induction and deduction methods. The analysis conducted shows that even though the scope of the code of ethics is in a Muslim-majority country, Indonesia, its message is reinforced by the Islamic religion which is seen as a source of law as well as professional ethics. That is, the legal sanctions given to violators of the rules are accompanied by the fear of punishment from Allah SWT on the Day of Judgment. It is hoped that this article will fulfill an informative role, enabling readers to understand the reasons for some of the differences in understanding ethical issues and ways of doing business in an Islamic cultural environment.</em></p> <p>&nbsp;</p> Hasdi Suryadi Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 568 573 SME PERFORMANCE MEASUREMENT STRATEGY (LITERATURE STUDY REVIEW AND FUTURE RESEARCH DIRECTION) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3040 <p><em>Performance measurement is the process by which the organization sets the parameters of the results to be achieved by programs, investments, and acquisitions made. The performance measurement process always requires realistic evidence to determine the level of progress of an organization in achieving its goals. This study aims to explain the measurement of strategy oreantation in more depth. A qualitative approach was used in this research, by applying library research methods. The data used is in the form of secondary data, namely scientific articles with the source of the data used is electronic data sourced from Emerald Insight, Sciencedirect, Google Scholar to SAGE. The results obtained are measurement of strategy orientation that is suitable for SMEs, namely Customer, Competitor, Low cost orientation, Entrepreneurship and Innovation. But in general, strategy orientation can be grouped into three main elements, namely: first market orientation, which consists of knowledge, competencies and skills of employees to build good relationships with consumers, second technology orientation which includes understanding employees and managers in the use of new technology, and the last is Orientation to reduce the cost includes the tendency to reduce costs in the form of cost leadership strategies&nbsp; so as to increase market share. These three elements can interact dynamically and continuously so that it will produce a competitive advantage.</em></p> Susilawati Susilawati Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 586 596 Strategy for Implementing Business Ethics in Family-Based MSMEs https://conference.untag-sby.ac.id/index.php/icoema/article/view/3042 <p><strong><em>&nbsp;</em></strong></p> <p><em>This study examines the implementation strategy of business ethics in family-based MSMEs in Indonesia. Family businesses are an interesting phenomenon in the MSME industry with their significant contribution to the country's economic growth. Family-based MSMEs are also vulnerable to competition and ambiguous regulation implementation, which can encourage unethical business practices. </em></p> <p><em>This study conducted a literature analysis to identify the strengths, weaknesses, opportunities, and threats associated with implementing business strategies in family-based MSMEs. The study results show that strong family values and organizational flexibility are the main strengths supporting business ethics implementation. However, there are areas for improvement regarding limited resources and the need for more awareness about implementing business ethics. In facing opportunities, family-based MSMEs can take advantage of increased consumer awareness about business ethics and seek support from relevant parties. Regulatory challenges and intense competition remain threats that must be overcome. </em></p> <p><em>Based on this analysis, a business ethics implementation strategy for family-based MSMEs to respond to future economic challenges was created with the EKCELlent strategy design formulated as an easy-to-remember and attractive strategy design for family-based MSME owners, consisting of EthixEdu, KultivasiEthix, ClearCom, EthixRewards, and LeadEthix.</em></p> Permana Sari Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-10-16 2023-10-16 2 Systematic Review Human Resource Management: Innovation, Knowledge, Compensation, Performance and Employment Relations https://conference.untag-sby.ac.id/index.php/icoema/article/view/3044 <p><em>Previous research has dedicated significant attention to the analysis of Human Resource Management (HRM) issues, with a specific focus on employee performance. It has been widely acknowledged that employee performance is intricately linked to the HRM process itself. Notably, studies have demonstrated that ineffective planning to maximize employee competence has a detrimental impact on performance, consequently influencing individual outcomes within the organization.</em> <em>Building upon these insights, the present study delves further into the crucial role of the planning process within HRM. Specifically, the research investigates how a manager's cognitive processes, including their knowledge and capacity to identify and establish connections among various performance-related factors, significantly contribute to the overall success and sustainability of a company or organization. By serving as the driving force behind the formulation and implementation of effective HRM strategies, the planning process emerges as a fundamental element in shaping organizational outcomes.</em><em>This </em><em>study highlights the critical role played by the planning process in HRM and its profound impact on employee performance and organizational outcomes. </em></p> Mauli Siagian Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 626 632 THE EFFECT OF COMPENSATION AND LEADERSHIP STYLE ON EMPLOYEE MOTIVATION AND PERFORMANCE https://conference.untag-sby.ac.id/index.php/icoema/article/view/3046 <p><em>The purpose of this study was to analyze the effect of compensation and leadership style on employee performance, both directly and indirectly through work motivation. The sample was determined as many as 200 civil servants with a multi-stage techniquerandom sampling. Data were analyzed using the Structural Equatine Modeling (SEM) approach. The results of the analysis show that compensation and leadership style have a positive and significant effect on employee performance, both directly and indirectly through work motivation. Work motivation mediates compensation and leadership style in predicting employee performance.</em></p> Abdul Malik Hasyim Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 641 647 The Effect of Technology Revenue Model and Tax Digitalization on Taxpayer Reporting with Internet Convenience https://conference.untag-sby.ac.id/index.php/icoema/article/view/3048 <p><em>This study aims to evaluate the effect of the Technology Revenue Model and digital taxation on taxpayer reporting by considering the ease of internet factors. The research method uses multiple regression analysis and takes into account moderation by means of interaction methods. The collected data is processed using the Smart PLS Application. Sample from a study of 100 MSMEs Individual Taxpayers who operate or have independent businesses in the Jakarta area. With the result that the Technology Revenue Model and tax digitization do not have a significant influence on taxpayer reporting. However, the ease of the internet has proven to have a significant positive influence on taxpayer reporting. In addition, it was found that the ease of the internet moderated the effect of the Technology Revenue Model significantly positively on the reporting of MSME taxpayers in the Jakarta area. However, the ease of the internet moderates the effect of tax digitalization significantly on the reporting of MSME taxpayers in the Jakarta area.</em></p> Parso Parso Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 658 665 THE EFFECT OF WORK FLEXIBILITY AND WORKING CONDITIONS ON JOB SATISFACTION AND PERFORMANCE OF ONLINE OJEK DRIVERS IN SURABAYA https://conference.untag-sby.ac.id/index.php/icoema/article/view/3050 <p><em>This study aims to determine work flexibility and working conditions on job satisfaction and performance of online motorcycle taxi drivers in Surabaya. The method used is quantitative with explanatory research. The number of samples in this study was 100 with respondents being online motorcycle taxi drivers consisting of Grab, Gojek, Indriver and Maxim. Distribution of questionnaires and data collection through google forms. Data analysis technique using Smart PLS. The test results obtained work flexibility has a significant positive effect on job satisfaction of online motorcycle taxi drivers in Surabaya, Flexibility has a significant positive effect on performance, Working conditions have no significant effect on job satisfaction</em></p> Aprillita Dian Wanodya Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 681 691 THE IMPACT OF HUMAN RESOURCES QUALITY ON WORK ACHIEVEMENT IN PUBLIC SERVICES (Case Study in Ngalukoja Village, Ende Regency) https://conference.untag-sby.ac.id/index.php/icoema/article/view/3052 <p>This study aims to determine the impact of the quality of human resources on work performance in providing public services in the village of Ngalukoja, Ende Regency. The methods used are reference studies, field observations, and interviews. The research results were analyzed by descriptive qualitative. The quality of human resources has a very large impact on work performance in providing public services to the community. The results showed that most of the Ngalukoja village employees had an average high school education level, while only one person had a bachelor's qualification. The low quality of human resources results in low quality work performance in providing public services to the community that is not maximized. The low quality of human resources can be seen from the competency aspect in mastering information skills and computer technology, which is still low and the facilities they have are still very limited.&nbsp;</p> Hadjrah Arifin Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 704 709 THE INFLUENCE OF ARCHIVES SYSTEMS, INFORMATION SYSTEMS AND INFRASTRUCTURE FACILITIES ON THE PERFORMANCE OF DPRD EMPLOYEES IN SOUTH KALIMANTAN PROVINCE https://conference.untag-sby.ac.id/index.php/icoema/article/view/3054 <p><em>The problem in this study is whether there is an influence of the filing system, information systems and infrastructure on the performance of employees at the DPRD Province of South Kalimantan. This study aims to find out whether there is an effect of the filing system, information and infrastructure systems on the performance of employees in the DPRD of the Province of South Kalimantan. The population of this study is employees at the DPRD of South Kalimantan Province . This research is a population approach study so the sample of this study is the population itself with 30 respondents. There are four variables studied in this study, namely the filing system (X1), Information systems (X2), and infrastructure (X3), and the performance of Employees at the South Kalimantan Provincial Parliament District ( Y ) . Based on the results of multiple linear regression analysis calculated by using SPSS obtained Y = 19.067 + 0.099X1 + 0.785X2 + 0.812X3 The partial test results were obtained tcount 0.706 and tcount = 8.900 with a significance of 0.000 &lt;0.05 so this means there is influence from each variable is a filing system, information and infrastructure systems on the performance of employees at the DPRD Province of South Kalimantan. Simultaneous test results obtained Fcount of 44.810 with a significance of 0.000 &lt;0.05, this means that there is an effect of the filing system, information systems and infrastructure together on the performance of employees in the DPRD Province of South Kalimantan . The conclusion that partially or simultaneously the filing system, information and infrastructure systems have a positive and significant effect on the performance of employees in the South Kalimantan Provincial DPRD</em></p> HAMDI HAMDI Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-10-16 2023-10-16 2 The Influence of Job Description Implementation, Training and Providing Incentives on Employee Performance at PT. Single Paint Factory Djaja Indah Waru-Sidoarjo https://conference.untag-sby.ac.id/index.php/icoema/article/view/3056 <p><em>Based on the observations of researchers, employees at PT. Djaja Indah Single Paint Factory, there are some employees who feel that satisfaction lies in other things, but on the one hand they also don't get a point of satisfaction from the authority over the industry for their employees and they don't like and like their work. towards the direction and goals of employees' desire to work in the PT industry. Single Paint Factory. the method used is survey method, questionnaire technique. With a population of 40 and a sample of 40 while the data is quantitative. With primary data sources using SPSS tools. The results of the T test </em><em>concluded that the Job Description variable (X1) has influence and significance on employee performance.</em> <em>training variable (X2) has significant influence on employee performance. that the Incentive variable (X3) has significant influence on employee performance. The results of the F test variable Job Description, Training and Incentive simultaneously or jointly affect the performance of employees at PT. Djaja Indah Single Paint Factory.</em></p> Hendri Hendri Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 743 752 The Influence of Spiritual Leadership, Servant Leadership, and Organizational Citizenship Behavior on Employee Performance PT Varia Usaha Beton https://conference.untag-sby.ac.id/index.php/icoema/article/view/3059 <p><em>This study aims to determine the effect of Spiritual Leadership, Servant Leadership, and Organizational Citizenship Behavior on Employee Performance. PT Varia Usaha Beton. The research was conducted using a quantitative approach and data collection was done through a questionnaire. The sample in this study was 99 permanent employees of PT Varia Usaha Beton. The data obtained were analyzed using Smart PLS Version 4.0 software. The results of this study are that Servant Leadership has a significant effect on Organizational Citizenship Behavior (OCB), Servant Leadership has a significant effect on Employee Performance, and Organizational Citizenship Behavior has a positive and significant effect on Employee Performance at PT Varia Usaha Beton.</em></p> Arfan Mahatmaja Siti Mujanah Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 765 775 THE MILLENNIAL GENERATION IN TRANSFORMATION RELIGIOUS TOURISM https://conference.untag-sby.ac.id/index.php/icoema/article/view/3061 <p><em>The purpose of this study is to define/explain the transformation of the millennial generation towards religious tourism. This research is a library research The results of this study explain the concept of the participation of the millennial generation in the transformation of religious tourism which has provided insight into how an organization must and can manage its potential human resources that can advance the region through the tourism sector.</em></p> Saifuddin Zuhri Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 794 804 THE ROLE OF MARKETING MANAGEMENT IN IMPROVING SERVICES AT J&T EXPRESS DP02 DURIAN 3 IN BERAU DISTRICT https://conference.untag-sby.ac.id/index.php/icoema/article/view/3063 <p><em>The Role of Marketing Management in Increasing Service Users at J&amp;T Express DP02 Durian 3 in Berau Regency. The purpose of the research conducted was to find out and analyze the role of marketing management in increasing service users at J&amp;T Express DP02 Durian 3 in Berau Regency. The research was conducted on 3 J&amp;T Express employees and 8 J&amp;T Express consumers as samples.</em> <em>Based on the results of the research, it can be seen that the marketing management team at J&amp;T Express has carried out its role well. This can be seen from the preparations of the plans carried out at the beginning of the year, which were then socialized to each J&amp;T Express branch to take action in each respective area. However, from here the central marketing management team continues to monitor the progress of the plan and measure the success of the plan by looking at the increase in the number of consumers. If the plans drawn up are not successful, the marketing management team will carry out an evaluation.</em></p> Agus Imam Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 814 822 The Role of Value For Money in Public Sector Financial Performance https://conference.untag-sby.ac.id/index.php/icoema/article/view/3065 <p><em>This study aims to determine the role of value for money in the performance of the public financial sector. Value for money is a management concept of public sector organizations which is based on three main elements, namely economy, efficiency, and effectiveness. The type of research used in this study uses qualitative methods. Data obtained through interviews, observation, and document studies, as well as case studies. The results of the study reveal that the results of the observations made explain inequality and the threat of the concept of the value of money that affects the performance of the public financial sector. To ensure the implementation of public responsibility by government agencies, it is necessary to improve the system, not only conventional audits but also value for money in conventional audits.</em></p> Nonni Yap Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 831 837 Transformational Leadership and Organizational Innovation with Mediation and Moderation Variables: A Systematic Literature Review https://conference.untag-sby.ac.id/index.php/icoema/article/view/3067 <p><em>This study aims to explore the mediating and moderating variables in the relationship between transformational leadership and organizational innovation and also to see the possibility of future research development. Based on a systematic literature review, researchers conducted a content analysis of 21 journals from the Scopus database which were published starting in 2017. The results of the study found 22 mediating variables and 10 moderating variables on the effect of transformational leadership on organizational innovation. The mediation and moderating variables can be applied to the effect of transformational leadership on organizational innovation in various types of organizations so that it is expected to further foster organizational innovation of employees or members of the organization. This study specifically synthesizes various journal articles to look at mediating and moderating variables on the effect of digital leadership on organizational innovation.</em></p> Rifky Ardhana Kisno Saputra Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 845 851 Use of Technology in Monitoring the Performance of Ship Crews at Shipping Companies Using the Balanced Scorecard Theory and Expectancy Theory https://conference.untag-sby.ac.id/index.php/icoema/article/view/3069 <p><em>This research shows that the use of technology in monitoring the performance of ship crews can provide great benefits for shipping companies. Technology can help collect accurate and reliable data, simplify performance measurement, and speed up decision making. In addition, the theory of the Balanced Scorecard and Expectancy Theory can assist in strengthening the performance measurement system, fostering motivation in the crew, and encouraging companies to achieve better business goals. However, other factors such as leadership, organizational culture, and work environment also play an important role in influencing the performance of the crew. Good leadership and positive organizational culture can motivate the crew to achieve better performance. A safe and comfortable work environment can also improve the performance of the ship's crew. In using technology, companies must also consider technological capabilities and organizational readiness to adopt them. In this case, the company needs to ensure that the technology used is in accordance with business needs and can be accessed and used easily by the crew. Overall, this journal is the importance of using technology and theory of the Balanced Scorecard and Expectancy Theory in monitoring the performance of crew members. However, other factors such as leadership, organizational culture, and work environment also affect the performance of the crew and need to be considered by shipping companies.</em></p> Muhammad Yusuf Copyright (c) 2023 International Conference On Economics Business Management And Accounting (ICOEMA) 2023-06-23 2023-06-23 2 865 871