Proceeding of International Conference on Business, Economics, Finance and Technology

The Role of Banking Digitalization in Enhancing Competitiveness: A Conceptual Review

2024-10-10T10:38:32+00:00

The development of technology is currently very rapid. Almost all aspects of life use technology. Likewise in the world of banking. The digital era has changed business patterns in the banking era. The convenience of the technology used is expected to be able to provide convenience and speed in transactions, known as banking digitization. Banking digitalization is a banking service by utilizing digital technology to meet customer needs in order to realize the digital economy as aspired to with the many new products issued by banks through technology that may facilitate customer transactions. This is expected to provide satisfaction to customers and become loyal so it is not easy to switch to another bank. This can also strengthen the bank's positioning and increase the bank's competitive advantage. This study is discussed with a qualitative descriptive research method.

The Influence of Audit Delay, Audit Opinion, and Management Change on Auditor Switching

2024-10-10T03:59:02+00:00

Auditor Switching is important to maintain independence in company audits. This study examines the impact of Audit Delay, Audit Opinion, and Management Change on auditor turnover in the property and real estate sector on the IDX. Using quantitative methods and regression analysis, the study involved 41 companies for the period 2018-2023 selected by purposive sampling. The results show that Audit Delay and Audit Opinion do not affect Auditor Change, but Management Change has a positive effect. This study provides new insights into the factors that influence auditor turnover in this sector.

Analysis of Teachers' Skills in 21st Century Learning in Elementary Schools on the Independent Curriculum

2024-10-10T10:56:20+00:00

This study aims to determine teachers' skills in 21st century learning in elementary schools in the Independent curriculum. The method used in this study is descriptive analysis with the library research method, which is an approach that uses literature analysis in data collection in the field. Researchers get data and information by analyzing books and literature, notes, as well as various reports and various problems that they want to solve in the field. Based on the results of research obtained in the field, it is known that teacher skills in the 21st century must focus on the 4Cs, namely: communication, collaboration, critical thinking and problem solving, as well as creative and innovative. These four skills need to be implemented by teachers in the learning process, especially in elementary schools, so that teachers' learning innovations in teaching can increase. In addition to the above, teachers must also be able to update their knowledge so that 21st century skills can be mastered by every student he teaches in order to succeed in facing challenges, problems, life, and future careers that adhere to the Pancasila student profile.

Bankruptcy Prediction Using the Modified Altman Z-Score Model, Zmijewski XScore Model and Grover G-Score Model in the Feed Sub-Sector Company Livestock Feed Sub-Sector Companies Listed on the IDX Period 2019-2023

2024-10-10T10:31:36+00:00

This research aims to predict bankruptcy using the Modified Altman Z-Score Model, Zmijewski

X-Score Model and Grover G-Score Model in Animal Feed Sub-Sector Companies Listed on the IDX for the 2019-2023 Period. The data used is secondary data originating from the IDX of animal feed sub-sector companies for 2019-2023 using quantitative descriptive analysis techniques as an analysis of investment decision making and as an Early Warning for companies using the Altman Z-Score, Zmijewski, Grover, Springate and Taffler (Empirical Study of Hospitality Companies Listed on the Indonesian Stock Exchange 2021-2022). Based on research conducted by the Central Proteina Prima Tbk (CPRO) Company, the average result was that they entered a dangerous condition (bankruptcy) according to the results of the Modified Altman Z-Score Model, the Zmijewski X-Score Model and the Grover G-Score Model. The Malindo Feedmill Tbk (MAIN) company obtained average results in the vulnerable category according to the Modified Altman Z-Score Model. PT Sreeya Sewu Indonesia Tbk (SIPD) obtained an average result of entering a dangerous condition (Bankrupt) according to the results of the Modified Altman Z-Score Model.

The Influence of Work Ethic, Reward and Work Environment on Employee Productivity Pt Bersama Oesaha Saragih Sejahtera

2024-10-10T10:51:42+00:00

This study aims to analyze the influence of work ethic, rewards, and work environment on employee productivity at PT Bersama Oesaha Saragih Sejahtera. This research employs a quantitative approach with a survey method involving 94 employees as respondents. The data were analyzed using multiple linear regression to determine the relationships between these variables. The results of the study indicate that rewards and the work environment have a positive and significant impact on employee productivity, while work ethic does not show a significant effect. These findings suggest that improving the work environment and providing appropriate rewards can enhance employee productivity, although improvements in work ethic should still be considered for employee well-being. The determination test results explain that 67% of the variation in the dependent variables, namely work ethic, rewards, and work environment in the model, can explain the variable of employee productivity at PT. Bersama Oesaha Saragih Sejahtera, while the remaining 33% is influenced by other variables outside the model.

The Influence of Exchange Rate, Profitability, and Tunneling Incentive on Transfer Pricing in Industrial Sub-Sector Companies

2024-10-10T08:54:46+00:00

This research aims to find out how much influence the exchange rate, profitability and tunneling incentive transfer pricing have on industrial sector companies in Indonesia. The samples used in this research were companies in the various services industry sectors on the Indonesia Stock Exchange in 2017-2022. The sampling method was carried out using the purposive sampling method. The sample in this company was 6 companies with an observation period of 5 years. The data was analyzed using panel data regression techniques with Eviews 12 software. Based on the research results, it shows that tunneling incentives influence transfer pricing decisions, while exchange rate and profitability have no influence on transfer pricing decisions.

Sustainable Economic Transformation Through Digital Technology 5.0 in Pekalongan City: Perspective of Msme Actors

2024-10-10T10:48:39+00:00

The rapid development of digital technology, particularly Digital Technology 5.0, has driven economic transformation in various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the impact of Digital Technology 5.0 on sustainable economic transformation in MSMEs in Pekalongan City, and how business innovation acts as an intervening variable in this relationship. MSMEs in Pekalongan City, which predominantly operate in the batik and handicraft industries, face challenges in adopting digital technology despite the significant opportunities it offers. This study employs a quantitative approach using data from 100 MSMEs in Pekalongan City. The research findings show that Digital Technology 5.0 has a significant impact on sustainable economic transformation, both directly and through business innovation. Supporting and inhibiting factors in digital technology adoption were also identified. This research provides an important contribution to the literature on sustainable economic transformation and offers practical recommendations for MSMEs and local governments to optimize digital technology adoption.

The Impact of Company Size, Audit Tenure, and Rotation on Audit Quality

2024-10-10T08:02:10+00:00

This study aims to examine how factors such as company size, audit tenure, audit rotation affect audit quality. Companies listed on the Indonesia Stock Exchange from 2017 to 2022 are included in the Consumer Non Cylicals category used in this study. The sample size for this quantitative study was 56 companies. The data processed for this analysis uses the Eviews12 program. Panel data regression analysis was used in this study. The results of this study show that company size is not affected by audit quality,audit tenure is not affected to audit quality, audit rotation shows a negative effect on audit quality.

How Do Icherry Brand Assessment and Service Quality Standards Affect Community Purchasing Decisions?

2024-10-10T10:41:35+00:00

Mobile phones are a very important communication tool for every member of society. This need has an impact on the increasing demand for various types of communication devices which results in more competition in the business world in the telecommunications sector. The purpose of the study was carried out to test and analyse the effect of brand and service quality on purchasing decisions for iCherry brand mobile phones. This research method uses a quantitative approach, descriptive quantitative research type with explanatory research properties. The population in this study were iCherry mobile phone buyers at Plaza Medan Fair Mall. The sampling used in this study using the Slovin formula so that the number of samples used in this study was 106 respondents. Sample withdrawal using a simple random sampling approach. The research data analysis method is descriptive statistical analysis and multiple regression analysis. The results obtained in this study are brand variables and service quality partially and simultaneously have a positive and significant effect on purchasing decisions for iCherry brand mobile phones with a coefficient of determination of 34.6%.

The Influence of Tax, Leverage, Company Size on Transfer Pricing

2024-10-10T07:56:26+00:00

This research uses a purposive sampling method to explore tax, leverage and company size on transfer pricing practices in energy companies listed on the Indonesia Stock Exchange during the 2018-2022 period. In this research using a purposive sampling method, companies that meet The requirement for a sample to be taken is 20 companies. The data regression analysis method is used in this research to analyze panel data while E-Views 12 is used for data management. The findings show that tax has a negative effect on transfer pricing practices, while leverage and company size have a positive effect on transfer pricing.

The Influence of Financial Performance, Sales Growth, and Investment Decisions on Firm Value with Capital Structure as an Intervening Variable in Manufacturing Companies in the Miscellaneous Industry Sector Listed on the Indonesia Stock Exchange from 2019 to 2022

2024-10-10T10:34:50+00:00

The purpose of this research is to obtain empirical evidence regarding the role of capital structure in intervening the effects of financial performance, sales growth, and investment decisions on firm value. The sample used in this study consists of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the period 2019-2022, with 9 companies selected based on purposive sampling criteria. The software used for analysis is WarpPLS version 8.0. The results of the study indicate that financial performance has a positive and significant effect on firm value, while sales growth and investment decisions do not significantly affect firm value. Additionally, financial performance and investment decisions positively and significantly impact capital structure, whereas sales growth does not affect capital structure. Furthermore, capital structure is capable of intervening the effect of investment decisions on firm value, but it does not intervene the effects of financial performance and sales growth on firm value.

The Effect of Liquidity, Solvency, and Company Size on Audit Report Lag

2024-10-10T10:53:26+00:00

Examining energy sector businesses listed on the Indonesia Stock Exchange from 2019 to 2021 with reference to the Audit Report Lag, this study aims to find out the characteristics that have an impact on the level of risk, financial performance, and total size of the company. Companies operating in the energy sector from 2019 to 2021 are the main focus of this quantitative analysis. The sample size for this quantitative research is 18 companies and the sampling process and criteria use the purposive sampling method This study utilizes information obtained from www.idx.co.id, related to the energy sector, and annual financial statements and energy business audit reports listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021.

The Effect of Financial Distress, Audit Opinion and Management Change on Auditor Switching

2024-10-10T08:57:10+00:00

The purpose of this research is to provide empirical data on the effects of audit opinion, management change, and financial hardship on auditor switching in companies operating in the basic and chemical industrial sectors that are listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Purposive sampling was used in this research, and a total of 70 organisations that fit the preset sample criteria were chosen. Panel data regression analysis was used in this research for data analysis, while E-Views 12 was used for data processing. The study's conclusions indicate that although financial crises and management changes have little effect on auditor switching, audit opinion has a negative impact on it.

Development of Game-Based Learning Media Quiz Using Construct 2 in Science Subjects for Grade V Elementary School Students

2024-10-10T10:50:12+00:00

The use of learning media is very important for students for the learning process where learning media functions as an intermediary to convey messages or information to students. In this study, the media developed was a construct 2-based educational game as a supporting media for student learning. This development research aims to determine the level of validity and practicality of the quiz game media. This study uses a Research and Development approach using the PPE (Planning, Production, Evaluation) model. The instruments used to measure the validity and practicality of the quiz game media are validation sheets and teacher and student response questionnaire sheets. The results of the study showed that the validation results from the media expert validator obtained a percentage of 78.3% with a valid category. The material expert validator obtained a percentage of 83.3% with a valid category. The practicality test of the quiz game media conducted by the grade V teacher obtained a percentage of 95% with a practical category for use and the practicality test of the grade V student responses obtained a percentage of 71.4% with a practical category. Thus, the quiz game media in science learning for grade V that was developed is stated to be valid and practical. Based on these results, it can be concluded that the quiz game learning media based on construct 2 on science material is feasible and interesting to be used as a learning medium.

The Influence of Solvency, Company Size, and Public Accounting Firm Size on Audit Report Lag

2024-10-10T08:49:30+00:00

This research examines factors that impact on Audit Report Lag. Several independent variables studied include solvency, company size, and the size of the Public Accounting Firm. This study uses audit report lag as the dependent variable. The companies studied were companies listed on the Indonesia Stock Exchange in the health sector from 2019 to 2023. This study used purposive sampling. 80 samples from 16 companies met the sampling criteria. This study collected data from questionnaires and the internet. Multiple regression analysis. E-Views 12 provides statistics. This study discovered that the size of the Public Accounting Firm has an impact to the Audit Report Lag. The other two variables, solvency and company size, do not affect the Audit Report Lag.

How Household Consumption with Digital Banking Technology Transactions Increase Prosperity?

2024-10-10T10:45:42+00:00

This research aims to determine the influence of household consumption through digital banking technology, namely telephone banking, SMS banking and Internet banking transaction variables on National Income, in this case GDP in Indonesia for the period from 2013 to 2023. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique was carried out using documentation techniques and data analysis using multiple linear analysis using the F test and t test at a significant level of 5% and the Adjusted R Square coefficient of determination was 90.1%. Changes in the GDP (Y) variable were explained by changes in Phone banking transactions, SMS banking and Internet banking while the remaining 9.9% is explained by other variables not included in this study. Partial research results show that telephone banking and internet banking transactions have a significant effect on GDP, while SMS banking does not. The research results simultaneously show that all independent variables have an effect on GDP.

The Effect of Profitability, Capital Structure, Company Size and Liquidity on Company Value

2024-10-10T07:59:23+00:00

This study has a specific purpose to conduct an analysis related to profitability, capital structure, company value, and liquidity that can affect the value of a company specifically related to the property and real estate sector which has been officially listed on the IDX for the period 2020 to 2022. This study involvea purposive sampling-based method, where corporations that meet the sampling criteria for a sample of 27 companies are involved. The data analysis used was the regenrency of the data analysis panel. while E-Views 12 is used for data processing. involved for the purpose of processing data intended for research purposes. Tracing the findings of this research results shows that profitability does not bring influence or effects related to company value, capital structure also does not bring influence related to company value, continuing to the size of the company actually brings influence but with negative properties related to company value, while liquidity also does not bring influence related to company value.