2ND INTERNATIONAL CONFERENCE ON

ECONOMICS, MANAGEMENT, AND ACCOUNTING

DECEMBER, 21st 2021

SUKABUMI, INDONESIA

CONFERENCE GUIDE
Business Transformation and Accounting Continuity for Economic Advancement
Towards Society 5.0

Hosted by:

Co-hosted by:
 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

2ND INTERNATIONAL CONFERENCE ON

ECONOMICS, MANAGEMENT, AND ACCOUNTING

DECEMBER, 21ST 2021

SUKABUMI, INDONESIA

Sponsored by:

Media Partner:

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

The Speech by The Rector of Universitas Nusa Putra

Assalaamu’alaikum, Wr. Wb.

Ladies and Gentlemen welcome to the second ICEMAC in 2021.

Today's progress through innovation in science and technology contributes to the
improvement of business and society. At the same time, the world faces global-scale
challenges such as depletion of natural resources, global warming, and growing
economic inequality. We live in an age of uncertainty, with complexity growing at all
levels. Therefore, we need to utilize information and communication technology as
much as possible effectively and efficiently to solve problems in society, create a
better life for the people, and maintain healthy economic growth. All aspects of
business, economic and social conditions must support each other to prepare for a
5.0 society. The era of Society 5.0 and the Covid-19 pandemic has also become a
challenge for the world of education to survive. Addressing this challenge by
encouraging multiple stakeholders at various levels to share a common vision of the
future.

ICEMAC is a beautiful place to accommodate all the ideas and developments to

achieve our unique goals. ICEMAC is also expected to be an activity that always
makes a positive and significant contribution to the world. On behalf of Universitas
Nusa Putra, we would like to thank the committees, keynote speakers, co-host,
sponsors, media partners, and participants. I feel that this is a high-quality
conference event and can give many contributions to the world. I also hope that we
all have the most valuable and useful experiences and can enjoy various exciting
things in various aspects of this conference. Thank you all.

Wassalaamu'alaikum, Wr. Wb.

Dr. Kurniawan

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

The Welcoming Speech by The President of 2nd ICEMAC 2021

Assalaamu’alaikum, Wr. Wb.

Dear authors and participants welcome to the Second ICEMAC in 2021.

On behalf of Organizing Committee, it is my pleasure and privilege to invite you to
participate in ICEMAC. This conference will provide great opportunity to all the
attendees in publishing their research result, sharing the knowledge, and networking
with other academicians. The event has been designed an innovative and
comprehensive overview of the latest research developments in Management,
Accounting, and Economics. We believe that our diverse and dynamic group of
speakers and panelists provided in depth insight, as well as, actionable and practical
tools to brainstorm discover new ideas, search for new skills and a platform to show
your capabilities and discoveries to the world. I strongly feel that the continued
initiatives of ICEMAC for the betterment of mankind by organizing such scientific
conferences will be extremely helpful for future research.

On behalf of the 2nd ICEMAC Committee for 2021, we would like to thank the
committee, co-host, sponsors, media partners, keynote speakers, participants, and
paper authors. As one of the conference organizing committee, I know that the
success of the conference depends ultimately on all members who have worked
extremely hard for the details of important aspects of the conference program and
social activities. I sincerely hope that this conference will deliberate and discuss all
the different facets of this exciting topic and come up with recommendations that
will lead to a better world.

Wassalaamu'alaikum, Wr. Wb.

Best Regards,

Fitri Mareta

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 GENERAL
INFORMATION
 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

1. The 2nd ICEMAC 2021 will be conducted virtually, via the link provided in
this conference guidebook.
2. Each presenter paper is given 15 minutes for presentation, 5 minutes for
questions and answers with all participants in the room, and the session
chair.
3. Paper presentations will be carried out live according to the available schedule.
4. All times in this conference activity refer to GMT +7 (Jakarta Time).
5. The participants who are presenting their papers are expected to provide
feedback to other participants so that the conference atmosphere goes on
exciting.
6. Certificates as a presenter will be distributed to those who present their paper
at the conference after making revisions according to the reviewer team's
direction.
7. Certificates as authors will be given to all authors in the paper's names after
making revisions as directed by the reviewer team.
8. The author, who has been invited to present the paper at the conference on
December 21, 2021, is expected to wait for the results of the review from the
reviewer team and make revisions as directed at a later date so that the paper
can be published in the proceedings of this conference.
9. For all information regarding the conference, please contact Nur Hidayah K
Fadhilah at +6282210187660 or e-mail at icemac@nusaputra.ac.id

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

LINK OF THE 2nd ICEMAC 2021

Name of Room Link Meeting ID Passcode

https://us06web.zoom.us/j/82
Main Room 978392472?pwd=VEFlamZhdl 82978392472 ICEMAC
ozTEl6MEY4U1NkZE4xdz09

https://us05web.zoom.us/j/840
Session Room 1 56665317?pwd=ME5jUWdjaW 840 5666 5317 ICEMAC
xGazZzdEMySTZIMTlvZz09

https://us05web.zoom.us/j/830
66438090?pwd=OUVjWXdnbl ICEMAC
Session Room 2 830 6643 8090
BLNHhHdHNzUklKNmJwdz
09
https://us05web.zoom.us/j/879
77154694?pwd=a3BlV3VFQm ICEMAC
Session Room 3 879 7715 4694
ZVWEFJRERWSWJObUp3QT
09
https://us05web.zoom.us/j/827
Session Room 4 86463503?pwd=QitJbTVmYm 827 8646 3503 ICEMAC
RnTFc1TnFoTGlDb1VaUT09

https://us02web.zoom.us/j/406
Session Room 5 406 025 8670 ICEMAC
0258670

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

THE SCHEDULE OF THE 2nd ICEMAC 2021

Time Agenda Room

07.30 – 08.00 Registration Main Room
Opening Ceremony
Dance Performance
Welcoming Speech by The President of ICEMAC
08.01- 09.00 Main Room
2021
Opening Speech and Remarks by Rector of Nusa
Putra University
Speaker 1: Prof. Yudi Azis, S.E., S.Si., S.Sos., M.T.,
09.01 – 09.30 Ph.D Main Room
09.31- 09.45 Q&A Session 1 Main Room

09.46 – 10.15 Speaker 2: David Wang, PhD, CPA, CIA Main Room

10.16 – 10.30 Q&A Session 2 Main Room

10.31 – 11.00 Announcement for Parallel Session Main Room
11.00 – 12.00 Parallel Session Room 1 – 6
12.01 – 13.00 Break -
13.01 – 15.30 Parallel Session Room 1 – 6
Closing Ceremony Main Room
Dance Performance Main Room
15.31 - end Awarding Main Room
Announcement for All Authors Main Room
Closing Speech Main Room

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PARALLEL SESSION
 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

THE SCHEDULE
ROOM 1

Session Chair: Yusuf Iskandar

ID Paper Author(s) Title Time
Fraud Hexagon and Fraudulent Financial Statement: Comparison between OMI and
01 Dwiyanjana Santyo Nugroho and Vera Diyanty 11.00 - 11.20
Beneish Model
The effect of CSR disclosure on financial performance listed on the Kompas 100 Index
02 Muhammad Althaf and Zulian Dalimunthe 11.21 - 11.40
2018-2020
Evaluation of Budgeting Process for Infrastructure Investment Project in
03 Hadyan Rifqi Antoro and Mohamad Slamet Wibowo 11.41 - 12.00
Manufacturing Companies (Case Study on PT. XXX)
BREAK 12.01 – 13.00
04 Farrah Angelica Basalama and Agung Nugroho Soedibyo Professional Risk Management in XYZ Certified Public Accountant Firm 13.01 - 13.20
Examine the Effect of State Ownership on the relationship between
06 Esti Kusuma Astadiyani and Wei-Hwa Pan Internationalization and Technical Efficiency during 2015 ASEAN ECONOMIC 13. 21 - 13.40
COMMUNITY: Evidence from Singapore-listed Firms
The Impact of Global Diversification as Growth Corporate Strategy to Performance:
07 Novinda Krisna Putri and Wei-Hwa Pan 13.41 - 14.00
An Investigation on Taiwan Electronics Firms
Lease Receivables Information System Design: Case Study on PT X during the
08 Bobby Primananda Mulkanaz and Setyo Hari Wijanto 14.01 - 14.20
Implementation of Work From Home
Comparison Analysis of Start-up Company Liquidity Before and After the Covid 19
09 Friska Sipayung, Liasta Ginting, and Magdalena Li Sibarani 14.21 - 14.40
Pandemic
The effect of service quality on perceived trust moderated by digital technology at PT
37 Kevin Mara and Zoel Hutabarat 14.41 - 15.00
Pupuk Indonesia
15 Vernida Mufidah and Oktofa Yudha Sudrajad Investment Decision Analysis of LPG Trans-shipment Project 15.01 - 15.20

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

THE SCHEDULE
ROOM 2

Session Chair: Agung Maulana

ID Paper Author(s) Title Time
INFLUENCE OF LIQUIDITY, PROFITABILITY AND LEVERAGE ON COMPANY
05 Arti Mardiati 11.00 - 11.20
VALUE
Erma Susilawati Hidayat, Wahyu Ramdan Kurniawan, The Influence of Good Corporate Governance, Free Cash Flow and Leverage Factors
10 11.21 - 11.40
Nita Silvia, and Nur Hidayah K Fadhilah on Earnings Management with Audit Quality as Moderating Variable
Ranti Nurdiansari, Anis Sriwahyuni, Rizki Apriani, and The Effect Of Devidend Policy, Debt Policy, and Asset Growth On firm Value with
11 11.41 - 12.00
Nur Hidayah K Fadhilah Managerial Ownership as Moderating Variable
BREAK 12.01 – 13.00
Impact of Co-creation Strategy on Company's Performance of Wholesale Carrier
14 Edwin Aristiawan 13.01 - 13.20
Service Companies in Indonesia
Amanna Dzikrillah Lazuardini, Pathmi Noerhatini, Aditya
32 Start-up raising: Web Development Company based on Coffee Industry 13. 21 - 13.40
Siahaan, Siti K Azhari, and Dicky Rezady Munaf
Muchtar Ali Setyo Yudono, Riyan Mirdan Faris, Aryo De
28 Wibowo Muhammad Sidik, Falentino Sembiring, and Fuzzy Decision Support System For ABC University Student Admission Selection 13.41 - 14.00
Sankan Fahmi Aji
DISTRIBUTION OF CREDIT LINKAGE PROGRAM TO COOPERATIVES FACING A
31 John Latumeten, Ujang Badru Jaman, and Endah Pertiwi 14.01 - 14.20
COMPETITIVE ASEAN ECONOMIC COMMUNITY
The Impact of Leadership Style on Seller’s Transfer Price: The Moderating Role of
34 Fitri Mareta and Aryan Danil Mirza, BR 14.21 - 14.40
Compensation Scheme
The Influence of Social Network Attributes, Flows, Trust, and Electronic Word of
40 Andri Ardhiyansyah and Refika Tiara Mouth on Social Network Users' Purchase Intentions for Smart Phone Products in 14.41 - 15.00
Indonesia
Ayuningtyas Yuli Hapsari, Kurniawan, and Tezza EXPERIENTIAL MARKETING, PRODUCT DIVERSITY AND LOCATION TO THE
12 15.00 - 15.20
Adriansyah Anwar DECISION TO MAKE A RESERVATION AT AL&CO COFFEE SHOP

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

THE SCHEDULE
ROOM 3

Session Chair: Nur Hidayah K Fadhilah

ID Paper Author(s) Title Time
Dede Wahidin, Widia Khairunnisa, and Retna Ayu Does Inflation, Exchange Rate, Interest Rates, Tourist Visits, Government Spending
16 11.00 - 11.20
Wulandar and Investment Affect Indonesia's Economic Growth?
Underpricing Towards Abnormal Return Shares on the Long-Term Performance of
18 Rani Eka Arini and Yusuf Iskandar 11.21 - 11.40
Initial Public Offerings in Indonesia
PERFORMANCE MODEL BASED ON MARKET KNOWLEDGE, PRODUCT
21 Ujang Setiawan and Yusuf Iskandar KNOWLEDGE, AND ENTREPRENEURSHIP KNOWLEDGE CASE STUDY ON 11.41 - 12.00
BASIC FOOD SMES IN SUKABUMI
BREAK 12.01 – 13.00
Yusuf Iskandar, Joeliaty, Umi Kaltum, and Hilmiana Entrepreneurial Competencies, Competitive Advantage, and Social Enterprise
22 13.01 - 13.20
Hilmiana Performance: A Literature Review
THE INFLUENCE OF ACCOUNTING UNDERSTANDING AND USE OF
Amelia Fatmawati, Dhea Lestari Noer Putri, and Pace
24 ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL 13. 21 - 13.40
Riansyah
STATEMENTS
The Nexus of International Trade and Inflation on ASEAN-5 Countries’ Economic
29 Putri Haryani, Agung Maulana, and S.M. Ferdous Azam 13.41 - 14.00
Growth: The Mediating Role of Exchange Rates
FRAUD ANALYSIS OF FINANCIAL STATEMENTS IN THE PERSPECTIVE OF
Ardi Julianto, Ripki Mohamad Sopian, and Siti Nurlisma
33 FRAUD TRIANGLE (Empirical Study on Property and Real Estate Companies Listed 14.01 - 14.20
Vebrianti
on the Indonesia Stock Exchange 2016-2018)
Implementation of President Grants for Micro Business Productive (BPUM) To
39 Yana Priyana Increase Productivity of MSMEs Amid Adaptation of New Normal: A Research 14.21 - 14.40
Proposal
Andy Juniarso, Andri Ardhiyansyah, and Dwi Putri Oriflame Company's Personal Selling and Green Marketing Marketing Strategy on
36 14.40 - 15.00
Maharani Consumer Purchase Interest: A Literature Review
Pathmi Noerhatini, Amanna Dzikrillah Lazuardini, Yeyet
Business Model based on Coffee Husk Bioconversion by Black Soldier Fly (Hermetia
35 Setiawati, Siti K Azhari, Dicky Rezady Munaf, Raka M 15.01 - 15.20
illucens) and Agroforestry System in Bandung Regency, West Java
Azka, and Muhammad Hafizh Izzatullah

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

THE SCHEDULE
ROOM 4

Session Chair: Amanna Dzikrillah Lazuardini

ID Paper Author(s) Title Time
The Effect Of The Entrepreneurial Spirit, Entrepreneurial Values Towards
19 Agung Zulfikri Entrepreneurial Behavior, And Their Implications On Business Independence (Case 11.00 - 11.20
Study Of Fishery Processing Industry In Sukabumi Regency)
Strategic Business Development of Polosan Mas Ibing with the Business Model
20 Supriandi and Yusuf Iskandar 11.21 - 11.40
Canvas Approach
The Influence of Entrepreneurial Characteristics, Operational Strategies, and
25 Tera Lesmana Marketing Strategies on the Performance of MSMEs in the Preserved Fish Processing 11.41 - 12.00
Industry in Sukabumi Regency
BREAK 12.01 – 13.00
Influence Of Good Coorate Governance Implementation On Profit Management: A
30 Agus Parhan and Ana Yuliana Jasuni 13.01 - 13.20
Research Proposal
Company Financial Performance Analysis (Case Study At Pt Matahari Department
26 Fitri Mareta and Elin Paulina 13. 21 - 13.40
Store And Pt Ramayana Lestari Sentosa Tbk )
Millennials' Development Strategy Agri-Socio-Preneur In West Java (Case Study In
39 Dana Budiman, Yusuf Iskandar, and Ana Yuliana Jasuni 13.41 - 14.00
Ciletuh-Palabuhanratu Geopark Area)
Management Audit on the process of selling non-cash fuel oil to the government at
43 Nur Hidayah K Fadhilah 14.01 - 14.20
PT. PP UP III
Effect of Debt to Equity Ratio, Current Ratio, Total Asset Turnover, Earning Per
44 Heliani and Fitri Mareta 14.21 - 14.40
Share, Price Earning Ratio, Sales, and Net Profit Margin against Return On Equity
Analysis of the Effectiveness of the Internal Control System for the Use of Village
45 M. Zulvan Dwi Hatmoko 14.41 - 15.00
Funds in Sinar Luas Village, Bangunrejo District, Central Lampung Regency
Sudin Saepudin, Adhitia Erfina, Falentino Sembiring, and Selection of Detergent Product Brands Using the Fuzzy Anakytical Hierarchy Process
46 15.01 - 15.20
Sihabudin Method

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

THE SCHEDULE
ROOM 5

Session Chair: Ana Yuliana Jasuni

ID Paper Authors Title Time
The Influence of Organizational Culture on Leadership and Its Implications on Local
41 Dana Budiman and Yusuf Iskandar 11.00 - 11.20
Economic Development (Study in Bogor, Sukabumi, and Cianjur City)
The Influence of Financial Literacy and Environmental on Student Intentions for
42 Heliani, Vina Herdina, siti Hasna, and Risma Yulianti 11.21 - 11.40
Social Entrepreneurship (Case Study at Nusa Putra University)
Schematic Development (Alternative) Promotional Design for Visual
47 Mochamad Ficky Aulia and Agus Darmawan 11.41 - 12.00
Communication Design
BREAK 12.01 – 13.00
Performance Analysis of Conventional Commercial Banks in Indonesia During The
49 Fitrina Lestari 13.01 - 13.20
Covid-19 Pandemic
50 Nanda Hidayati Analytics of Human Resource Management on Netflix 13. 21 - 13.40
A Study of Problems Faced by Indonesian Employees at PT. Doosan Jaya Sinar
51 Lina Herlina 13.41 - 14.00
Sukabumi in Writing Business Documents
52 Krishnanda Raditya Mooduto Honey Packing Design of MSME 14.01 - 14.20
Effect of Product Development and Product Quality on Customer Satisfaction in
53 Supiandi 14.21 - 14.40
Superior Gelora Light in West Jakarta
The effect of employee ability, hospital's ethic and leadership on job satisfaction
54 Yusuf Bintang through employee commitment: A study on an Indonesian Type A government 14.41 - 15.00
hospital
Total Quality Management Development and Sharia Governance Efforts in Sharia
55 Kalfajrin Kurniaji 15.01 - 15.20
Micro Financial Institutions to Improve Market Share

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 CONFERENCE GUIDE OF THE 2nd ICEMAC 2021

The Closing Speech by The Dean of Faculty of Business and Humanities

Assalaamu’alaikum, Wr. Wb.

On behalf of Nusa Putra University and the organizing committee, I am delighted to

deliver this closing remark on the success of the 2nd International Conference on
Economics, Management, and Accounting (ICEMAC) 2021, which were held
virtually due to the extraordinary condition generated by COVID-19.

The committee successfully hosted the event as the plenary, breakout sessions and
all presentations were delivered with minimum technical issues. I believe that
during those two days, we have all had insightful, interactive discussions and great
chance to share the outcomes of our research. Finally, I would like to thank our
distinguish keynote speakers who shared their valuable experiences at the plenary
sessions, all the presenters, all the authors , reviewers and all parties who have
contributed their best efforts and assistance in organizing the event and ensuring the
success of it. I do hope that the ICEMAC 2021 is able to impact all of us to greatly
foster and empower the society.

To conclude, thank you for the great contribution and looking forward to seeing you
in the ICEMAC 2022.

Wassalaamu'alaikum, Wr. Wb.

CSA. Teddy Lesmana

-end-

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