All the articles in this proceedings volume have been presented at the International Colloquium of Business and Economics (ICBE) 2022 during September 27th–28th, 2022 in Doctoral Program of Economics, Universitas Sebelas Maret, Indonesia. These articles have been peer-reviewed by a committee of reviewers...

The corporate governance literature has widely recognized the role of debt contracts as a mechanism that can minimize agency problems arising from conflicts of interest between managers and capital owners and between minority and majority ownership. Our research seeks to investigate capital structure...

Due to Indonesia’s negative impacts on water quantity and quality, the water-sensitive industry receives greater attention and pressure from its stakeholders to disclose water-related information. As previous studies indicate that firm characteristics are the drivers of corporate social responsibility...

As an intervening variable of coloration profitability, this study aims to ascertain the impact of capital structure on firm value. The research sample is. 15 corporations from 20 state-owned businesses listed on the Indonesia Stock Exchange (IDX) between 2010 and 2018 made up the research sample. The...

This paper aim to examine the influence of financial performance and disclosure of corporate social responsibility on the market value of consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2019–2020. The investigation utilizes secondary data extracted from annual financial...

Companies that go public have an obligation to publish audited financial statements. Financial statements contain information as a positive or negative signal for stakeholders for economic decisions. The company must pay attention to the length of time for submitting the company’s financial statements....

This study aims to determine the effect of service convenience on customer satisfaction, repurchase intention and word of mouth at Esthetic Rosereve Jakarta. The population in this study are Esthetic Rosereve Jakarta customers who have been customers since 2015 and the population is not limited. In this...

The use of the MyPertamina application influences the lower middle class. The limited information and the exposure of the lower middle-class community have implications for the realization of the distribution of subsidized fuel oil. The writing of this article aims to determine the effect of the performance...

Strategy and belief in one’s abilities are factors that are certainly needed by business owners from small to large. Both can be steps in facing challenges and various environmental situations in the changing business world to achieve good business performance. This quantitative study aims to analyze...

Using dividend policy as a moderating variable, the purpose of this study is to examine the factors that determine the value of a firm, focusing on the capital structure and profitability of the telecommunications industry listed on the IDX from 2016 to 2020. The findings of this study show that capital...

This study examines how financial indicators including liquidity (X1), leverage (X2), profitability (X3), and growth (X4) affect the ability of enterprises in the transportation sector to predict financial distress (Y) and list their stocks on the Indonesia Stock Exchange (IDX). The sample for the study...

Technological developments have shifted the traditional financial system to digitalization by bringing joy and convenience to some parties. P2P lending comes with that excitement to debtors who do not qualify for bank lending. For this reason, this study aims to analyze the relationship of P2P lending...

Fintech in Indonesia is growing very rapidly, this is also very interesting for researchers. This study looks at the effect of Fintech on the performance and risk of conventional banks in Indonesia. The proxy for fintech in this study is P2P lending and the adoption of fintech technology by banks. The...

The study of gender diversity of Islamic bank boards (Board of Directors-BOD and Shariah Supervisory Board-SSB) is still limited. The aim of this study is to empirically prove the effect of gender diversity on the board (BOD and SSB) on financial soundness. We use unbalanced panel data on 38 Islamic...

This study aims to determine the mechanism of good corporate governance and political connections to accounting conservatism with company size as the moderating variable: studies on manufacturing companies in Indonesia and Malaysia. The good corporate governance mechanism consists of managerial ownership...

This paper aims to provide an understanding of the suitability of environmental disclosure practices on social media with the one on corporate sustainability reports based on the concept of narcissistic accounting. This study applied quantitative methods using the Wilcoxon and Mann-Whitney tests to evaluate...

This paper examines several factors that stimulate the implementation of social commerce (SC) in Indonesian small and medium enterprises (SMEs). We empirically analyzed the effect of SC implementation on cognitive ability, customer loyalty, information quality, completeness of feature, and fraud incidence....

The goal of this research is to determine the role of trust mediation in the relationship between electronic word of mouth (E-Wom) and consumer purchase intention of cosmetic make-up. Female students at Al-Mizan Islamic Boarding School in Cikole Pandeglang, Banten, were studied. In this study, E-Wom...

Financial reports are a medium for an entity, in this case the local government to account for its financial performance to the public. Local governments must be able to present financial reports that contain quality financial information. This study aims to determine the effect of Human Resource Competence,...

Research on financial distress and bankruptcy prediction is an interesting topic to examine. This can be seen from the many studies on this topic. The emergence of many economics, management, and accounting journals in Indonesia has tried to document and evaluate the results of bankruptcy prediction...

This paper aims to systematically examine studies related to tax avoidance and family firms and set an agenda for future study. This study used a systematic approach to review 18 studies of tax avoidance in family firms selected from 1,177 articles published in Scopus indexed journals in 2010-July 2020....

This study aims to solve the problems faced by business actors in the Financial Management of BUMDes SINAR Karungan Mandiri located in Plupuh District. One of the objectives of establishing a Village Owned Enterprise (BUMDes) in Karungan Village, Plupuh District, Sragen Regency, is to support the economy...

Culture is an important aspect that must be implemented so as not to be eroded by the times. The purpose of this research is to preserve culture by utilizing technology in the form of digital learning, as well as an effort to improve the economy of the Banyuwangi Papring Environment community. This research...

Companies take advantage of tax avoidance by deviating or taking advantage of loopholes in the tax law to minimize taxes that must be paid to increase revenue, especially during the Covid-19 pandemic. This study aims to prove the effect of profitability, leverage, and firm size on tax avoidance. This...

This study aimed to analyze the effect of debt literate, financial literacy, and financial wellbeing on SMEs performance directly and through financial experience. This research was conducted by visiting SMEs managers in Central Java, Indonesia. The total sample was 475 respondents who had answered the...

The purpose of this study is to determine the development of research on the KPKU which has been used as a measuring tool in assessing the performance of SOEs. The KPKU referred to in this case is a performance assessment based on the Malcolm Baldrige criteria. The development of research on this performance...

The Community Partnership Program Training and Development of Digital Marketing, Production Technology, Entrepreneurship Economic Recovery Efforts During the Covid-19 Period aims to utilize ways of adopting technology transfer and e-commerce to build creativity to produce innovative and quality products....

This study examines the effect of career development, job content, social atmosphere, financial reward, life and work balance on turnover intention and the effect of mediation by employee engagement in the relationship between career development, job content, social atmosphere, financial reward, life...