cover
Contact Name
Indra Mawanta Ginting
Contact Email
mawanta@eka-prasetya.ac.id
Phone
+6281361918725
Journal Mail Official
lppm@eka-prasetya.ac.id
Editorial Address
Jl. Merapi No.8, Pusat Ps., Kec. Medan Kota, Kota Medan, Sumatera Utara 20212
Location
Kota medan,
Sumatera utara
INDONESIA
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
ISSN : 29856892     EISSN : -     DOI : https://doi.org/10.47663/ibec.v2i
Core Subject : Education,
Eka Prasetya College of Economics (STIE) has created an international conference program since 2022, where this international conference program is useful to facilitate the exchange of ideas, knowledge, and experiences between participants such as students and lecturers. In addition, this conference also aims to promote, collaborate, expand professional networks, and identify solutions for Ministry of Education and Culture programs in collaboration with domestic and foreign universities. This international conference IBEC STIE Eka Prasetya, became one of the platforms to become a requirement to complete education as a substitute for a thesis by using selection, making it easier for students to complete their final education. This international conference journal is committed to addressing the most pressing issues in the aspects of education, economy, digital, entrepreneurship and management in developing countries. The IBEC international conference journal accepts manuscripts covering a wide range of research coverage in sciences such as: 1. Economics, Business, and economic development. Areas of Economics, Business and economic development Applied Economics, Economic Policy, Macroeconomics, Microeconomics, History of Economic Thought, Methodology, and Heterodox Approaches, International Economics, Financial Economics, Public Economics, Welfare, Labor, Population Economics, Law and Economics. 2. Management, Accounting, and Finance Fields of Management, Accounting, and Finance Forest planning, forest policy, forest resource utilization, forest ergonomics, forest ecology, forest inventory, silviculture, and regional ecosystem management, Leadership, Public Relations Management, Organizational Behavior, Organizational Culture, Human Resource Management, Financial Management, Decision Making, Sharia Accounting, Public Sector Accounting, Auditing, Financial Accounting, Management Accounting, and Management Accounting. 3. Social and Entrepreneurship International Business, Business Ethics and Sustainability, E-business, Entrepreneurship, gender politics and identity, digital society and disruption, civil society movement, community welfare, social development, citizenship and public management, public policy innovation, international politics & security, media, information & literacy, politics, governance & democracy, radicalism and terrorism 4. Education Review and analysis of research related to early childhood education including; moral development and religious values, physical motor development, social emotional development, cognitive development, language development, art and creativity development, parenting, parenting patterns, early childhood institution management, early childhood development assessment, child development psychology, child empowerment, learning strategies, educational aids, learning media, early childhood education innovations and various fields related to Early Childhood Education.
Articles 73 Documents
The Effect of Time Pressure and Supervision Actions on Premature Termination of Audit Procedures at the Syamsul Bahri TRB Public Accounting Firm Dedi Irawan; Muammar Rinaldi; Indra Mawanta Ginting
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 1 (2022): 2023 Global Economy and Business Recovery Strategy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v1i1.157

Abstract

This study aims to determine whether Time Pressure has a significant effect on Premature Sign off of Audit Procedures at Syamsul Bahri TRB Public Accounting Firm, knowing whether Supervision have a significant effect on Premature Sign off of Audit Procedures at Syamsul Bahri TRB Public Accounting Firm and find out whether time pressure and supervision has a significant effect on premature sign off of audit procedures at Syamsul Bahri TRB Public Accounting Firm. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or numbers. Data sources are primary and secondary data. Primary data is obtained from questionnaires while secondary data is obtained from theories and journals related to the variables under study. The population in this study was the auditor of Syamsul Bahri's Accounting Office, which amounted to 37 auditors. By using census samples, the number of samples obtained is 37 auditors. The results of the analysis showed that Time Pressure had a significant effect on Premature Sign off of the audit procedures at Syamsul Bahri TRB Public Accounting Firm based on the results of partial hypothesis testing, namely tcount (5,854) <t table (2,03224). The results of the analysis show that Supervision have a significant effect on Premature Sign off of the Audit Procedures at the Syamsul Bahri TRB Public Accounting Firm based on the results of the partial hypothesis test, namely tcount (3.773)> t table (2.03224). The results showed that time pressure and supervision had a significant effect on Premature Sign off of the audit procedures at Syamsul Bahri TRB Public Accounting Firm based on the results of simultaneous hypothesis testing, which was equal to Fcount (25,569)> (Ftable) = (3,28). The results of this study are supported by the value of R square (R2) = 0.601 or 60.1% which means that Time Pressure and Supervision simultaneously have an effect of 39.9% on Premature Sign off of Audit Procedures. While the remaining 59.1% is influenced by other variables not examined, such as materiality, Locus of Control, Risk Audit, Review Procedure, ethical awareness and others.
Building Islamic Fintech Ecosystems in Indonesia Afrizal
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.160

Abstract

This study aims to explore how to build a fintech ecosystem that contributes to the progress of Sharia fintech in Indonesia. This research uses a literature review about the fintech ecosystem and the main actors who interact and collaborate within it. The study results show that the Major Ecosystem forms a solid foundation for the development of the Sharia fintech industry in Indonesia. Collaboration between Sharia fintech platforms, Sharia banks and other partners enables the adoption of Sharia principles in increasing the accessibility and sustainability of financial services. Meanwhile, the Minor Ecosystem complements and strengthens efforts in building the Sharia fintech industry. With collaboration between regulators, fatwa institutions, industry associations and educational institutions, the Sharia fintech industry can continue to develop and make a positive contribution to financial inclusion and inclusive economic growth.
Covid-19 Challenges and the Role of Islamic Fintech: A Literature Review Afrizal
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 1 (2022): 2023 Global Economy and Business Recovery Strategy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v1i1.161

Abstract

This study aims to conduct a review of Islamic Fintech research development from 2020 to 2022 related to the Coronavirus Disease 2019 (COVID-19) and the role of Islamic fintech. This research is a qualitative-descriptive study utilizing a literature review approach. The literature review was conducted by collecting journal articles relevant to the research objectives using the Publish or Perish (PoP) application, followed by content analysis using the Scopus database. The content analysis identifies two related streams concerning Covid-19 challenges and the role of Islamic Fintech. In detail, Islamic fintech and distributed ledger technology (Blockchain, 1 article) and financial inclusion (6 articles). By conducting a content analysis on each stream, we reveal that the cointegration of Fintech in Islamic finance has enormous potential in elevating socio-economic development, particularly for the underdeveloped community, unbanked people, and micro-small enterprises (MSEs) In addition, the adoption of fintech in Islamic finance will support the government in improving financial inclusion, conquering financial crises, such as COVID-19's crisis