All of the articles in this proceedings volume have been presented at the ICOBIS 2022 during 27 September 2022 in Tegal. These articles have been peer reviewed by the members of the Scientific Committee, and Editor then approved by the Editor-in-Chief, who affirms that this document is a truthful description...

In the era of Covid pandemic, the big revolution of economic has emerged where the role of creation is viewed as the significant factor to survive and stand for all various types of business. As a consequence of emerging challenge in innovation-based economics, perspective of technology knowledge, and...

This research objective is to studied whether this sustainability reporting factor can be stimulated by a belief adjustment model with digital references available to investors in choosing stocks on the Indonesia Stock Exchange, which is marked by an increase in the issuer's share price, especially...

MSME have great potential to be developed, so their activities need to be further encouraged and developed further to improve their business performance. The empowerment of MSMEs in the midst of globalization and high competition has forced MSMEs to be able to face global challenges, such as increasing...

In most of the cases sustainability is associated with environment. Since the era of digitalization has started, the world is getting transformed digitally on each and every moment. The transformation of digitalization has characterized by the technology which helps to increase the speed and vastness...

The objective of this research is to determine: 1) To determine the impact of brand image on the efficacy of advertising. 2) Determine the relationship between advertising originality and advertising effectiveness. Determine the impact of celebrity endorser credibility on the advertisement efficacy....

Tighter market competition and the ongoing COVID-19 pandemic requires small and medium industries to be able to win the market and survive in the competition. Small and medium industries are required to have advantages that can make them able to compete in the market. So it can be said that the success...

This study analyzes the impact of women’s boards on ESG disclosure (community, employee, environment and government) performance in emerging markets, namely Indonesia and Malaysia. We suggest that the participation of women’s boards is very beneficial for increasing social awareness of the community,...

The effect of receivables turnover on the profitability of Indonesia Stock Exchange-listed manufacturing enterprises This research aims to establish, between 2015 and 2020, how turnover of receivables affects the profitability of Indonesian manufacturing enterprises listed on the Indonesia Stock Exchange....

Corporate Internship is a platform or an opportunity from where learner starts their first professional learning practically. She or he will develop a motivation towards the work and the learning process. In the process of learning corporate internship is a gateway in to the corporate world for the students....

Organizations throughout the world have experienced lack of total and motivated participation by individuals working and engaged with it. Now a day, rising mental health aberration in organizational context leads to lack of participation among executives in almost all organizations of the world. One...

This study aims to provide an overview of the impact of the application of Robotic Process Automation (RPA) on the company‘s business processes on the company‘s performance. The research method used is Systematic Literature Review. The results of the research show that the implementation of RPA is mostly...

The crippling effects of illness and disease burden lead to loss of productivity, social isolation or exclusion and a negative socio-economic spiral for the individual as well as for the collective. For getting quick relief from illness and for saving time and money people are going to pharmacies directly...

This investigation makes use of the variable effects of bonus pay, debt agreements, and deferred tax burden on profit management. These four factors were chosen because there were discrepancies in earlier studies, or what is known as a research gap. The goal of the study is to ascertain the impact of...

This study aims to determine the effect of financial risk, firm value, dividend payout ratio and managerial ownership on income smoothing. This type of research is a descriptive quantitative. The population used all consumer non-cyclicals companies listed on the IDX in 2018–2021, i.e. 87 companies. Sampling...

This research’s aim is to figure out the impact of company size, audit complexity, audit risk, and company risk on audit fee in companies of trading, service and investment that listed on the Indonesia Stock Exchange in 2017–2021. The variables in this research are Company Size, Audit Complexity, Audit...

The study’s goal is to examine the variables influencing audit delay in Indonesia. Operating profit, firm age, auditor opinion, and auditor repute are among the deciding elements. The study employs a quantitative methodology using secondary data. Companies in the real estate and property sectors that...

Since there is fierce rivalry in the business world today, firms must be able to thrive in order to accomplish their objectives. In this work, multiple linear regression analysis is employed for data analysis together with quantitative research and a descriptive methodology. Property and real estate...

This study investigates regiocentric SMEs and the impact of their products on Brebes Regency’s regional revenue. The outcomes of this investigation were evaluated utilizing the AMOS 22 analytic software and Structural Equation Modeling (SEM). The theoretical implication of this study is that product...

Policy implementation is defined as actions taken by individuals or groups as policy implementers against policy targets or target groups (policy impact recipients) in order to achieve organizational goals to be achieved. The success of the policy implementation process until the results are achieved...

Amid the many regional financing needs and the complexity of citizen needs, of course, local governments must be able to explore the potential as an autonomous region so that the implementation of government functions can run as it should be to be more effective and efficient, both from governance and...