All of the articles in this proceedings volume have been presented at the ICBMASE 2023 during 23 October 2023 in Yogyakarta, Indonesia. These articles have been peer reviewed by the members of the Scientific Committee and approved by the Editor-in-Chief, who affirms that this document is a truthful description...

Bali as a tourist destination has a great demand by both domestic and foreign tourists, has not been spared from the exposure of Covid-19 which has caused people to lose their sources of income and many businesses closed down due to inability to survive the pandemic. Since 2021 the government has reopened...

The purpose of this paper is to analyze the effect of Intellectual Capital, Social Capital, Customer Capital and Liquidity on Firm Value through Firm Growth in BUMN20 companies on the Indonesia Stock Exchange. The research used Time Series data. The data collected is quantitative data of 20 samples of...

This study aims to analyze the effect of Brand Image, Service Quality, and Perceived Security on stakeholder loyalty in Electronic-Based Government Systems (SPBE), with a focus on Information Technology Security Assessment (ITSA) services by the National Cyber ​​and Crypto Agency (BSSN). Data were obtained...

This study seeks to evaluate the impact of service quality, transport quality, and price on customer satisfaction and their subsequent influence on partnership decisions within PT Elnusa Petrofin. Employing a survey methodology through questionnaires, the research involves a sample of 162 respondents....

Generating ideas is part of creativity to innovate. Innovation is very crucial in today’s business world. Therefore, this research contributes by including religiosity, which interacts with two other factors, namely servant leadership (SL) and talent management, which influence the generation of employee...

This study aims to analyze the influence of socioeconomic, environmental, and life outlook factors on the career interests of National University Tourism Study Program students in the tourism industry. This study used quantitative methods using Likert measuring devices with primary data obtained from...

This research aims to identify factors that cause the risk of production loss, analyze the main risk, and analyze alternative strategies for controlling the risk of production loss in the edamame food commodity cultivation system. The sampling method was Simple Random Sampling, and the sample size was...

This research aims to develop a Customer Relationship Management (CRM) application for the university to enhance the efficiency of promotional strategies to increase the number of new students and eliminate manual tasks in the process. In this research, the software development method used was Rapid...

This research was conducted to analyze the influence of the audit committee and company size on the integrity of financial reports and determine the influence of audit quality in moderating the influence of the audit committee and company size on the integrity of financial reports. This research uses...

This research aims to analyze how COVID-19 affects Initial Public Offering (IPO) performance by comparing the data consisting of 37 cases during COVID-19 and 25 cases post-COVID-19 using the independent sample t-test. The results show that the share offering rate and trading volume experienced a significant...

Increasing effective financial behavior is the main goal that must be achieved for the millennial generation in Indonesia. This study aims to investigate important information from various studies discussing the financial behavior of the millennial generation in Indonesia. This study uses a systematic...

The relationship between the ideal amount of cash a company holds and the firm value produces varying results. This research, therefore, contributes to this relationship by looking at the role of corporate governance and financial constraints. The sample was taken using a purposive sampling technique,...

Tourism is one of the world’s sectors of attention to recover from its post-pandemic slump and the hospitality industry which is an essential part of tourism activities. In the digital era, digital travel preparation is more popular, so travel booking support applications are the focus in planning and...

This research aims to analyze the effect of financial literacy, peer-to-peer lending (P2P), and financial attitudes on the financial performance of MSME actors in Kuningan Barat Village, Setiabudi District, South Jakarta. Methodology The data were gathered by the distribution of questionnaires. The sample...

After the pandemic, customers are increasingly aware of cleanliness, and their demands for restaurant satisfaction are also increasingly aware of the importance of cleanliness. This research was conducted at Incanto Restaurant Fraser Residence Sudirman Jakarta to know personal hygiene and service quality...

Sustainable Development Goals (SDGs) have become a reference for various companies in United Nations (UN) member states to contribute to reducing social inequality and environmental maintenance in achieving sustainable development. Companies that contribute positively to environmental protection or maintenance...

This study aims to analyze the effect of diversification and transfer pricing strategies on tax expense (empirical study of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019–2022 period). Purposive sampling was employed as the sampling approach for this investigation,...

This research was conducted to measure the success rate of implementing the application system supporting state financial management in the government work unit, SAKTI, on net benefits associated with application user satisfaction. Analysis of the success of this system was carried out using the DeLone...

Generation Z is a generation that has been in contact with the digital world since birth. It is interesting to know how the generation always close to technology responds to their interest in subscribing to entertainment applications. Therefore, this research aims to analyze the influence of mobile advertising,...

The level of competition for e-commerce trade is getting tougher. Studies to support the sustainability of e-commerce are still in demand. This sustainability is demonstrated by interest in repurchasing. Therefore, this research examines the determining factors in increasing repurchase interest among...

This research aims to explore the influence or impact of marketing activities, asset growth, and business risk on company value by including dividend policy as an intervening variable. The data comes from the website www.idx.co.id and includes financial reports of manufacturing companies in the food...

Purpose The Korean wave is still a hot and interesting topic this decade. From the group, Exo switched to BTS and recently to NCT Dream. There is concern in Indonesia regarding consumer behavior regarding products from Korea or those carrying Korean ambassadors such as Somehinc. Therefore, this research...

This research purpose is to investigate the effect of E-Filing Implementation, Taxation Socialization, and Taxpayer Awareness on the Compliance of SMEs Taxpayers, with Tax Sanctions acting as a Moderating Variable. The primary data for this study were obtained from respondents’ answers to the questionnaire...

PT. XYZ is a multinational automotive company headquartered in United States of America. The company has more than 200 manufacturing facilities and more than 70 thousand employees spread across 31 countries around the world. The main products produced are car seats with high end technology focusing for...

In alignment with Industry 4.0’s evolution, digital technology-based companies are rapidly expanding. Digital Leadership has emerged as a concept, characterized by styles reliant on digital technology to enhance organizational performance. This paradigm encompasses technology and people-centric communication....

The pandemic situation has created a challenge for working lives and career of millions of working people both from formal and informal sector. The encouragement to practice social distancing required most employers to do remote working. Even though the term of remote working is not new, but not all...