Proceedings of The International Conference on Sustainable Economy and Business Practice (ICSEBP)

Quality Control of Customer Technical Data on Telkom Indonesia (Regional III)

Dara Putri Maharani, Intan Widuri Sakti — Fri, 12 Dec 2025 00:00:00 +0800

The purpose of this research is to find out how QC customer data on the valins program at Telkom Indonesia (Regional III) and find out the impact of the QC. Telkom Indonesia has several internet services, one of which is cable internet. Telkom Indonesia has many ODPs spread across every city, with so many ODPs the technicians often experience problems if there are new customers who want to install internet services. To deal with this problem, Telkom Indonesia created the valins program. The Valins program aims to make it easier for technicians to validate data on the system and field data. In the research on quality control analysis of customer technical data in Telkom Indonesia's valins program, the author uses a qualitative descriptive research method based on the Deming cycle or PDCA (Plan-Do-Check-Action). From the results of the research conducted, Telkom Indonesia Regional III has implemented data quality control in the valins program with the PDCA method. However, quality control is not optimal because obstacles occur in the "Do" factor, this is evidenced by the large amount of invalid data that can hamper Telkom Indonesia's operations.

The Effect Of Thin Capitalization On Tax Avoidance With Firm Size As a Moderation Variable

Nisrina Qurrotu’aini, Yati Mulyati — Fri, 12 Dec 2025 00:00:00 +0800

This research aims to determine the effect of Firm Size in moderating the relationship between Thin Capitalization and Tax Avoidance. This research was
conducted on Mining Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The method used in this research is an explanatory method with a quantitative approach using secondary data in the form of financial reports and annual reports of Mining Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population used in this research was 74 Mining Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sample in this research was selected using a purposive sampling method, so that 135 samples were obtained from 27 companies over 5 years. Data analysis in this study used simple linear regression analysis methods and moderate regression with statistical program
tools, namely Eviews 13 For Windows. The research results obtained are that Thin Capitalization has a significant effect on Tax Avoidance in Mining Companies Listed on the BEI in 2018-2022 and Firm Size has a significant effect on the moderating relationship between Thin Capitalization and Tax Avoidance in Mining Companies Listed on the BEI in 2018-2022.

Employee Payroll Accounting Information System Design at PT. Indonesian Coder Coffee

Mesya Ramona Suci Raihan, IOD Brata — Fri, 12 Dec 2025 00:00:00 +0800

Information technology (IT) is developing rapidly nowadays. Everything is programmed in everyday life, such as in schools, offices, shopping centers and other
places. It is hoped that this computer system will help us in all aspects of our lives. Everyone is trying to create a computerized system that is good and easy to use to help human work thanks to current technological advances. Payroll for company employees is one of the important AIS cycles for the company. In a company system, a payroll accounting information system is needed to assist in making decisions about how to pay employees. The aim of this research isto evaluate and develop a payroll accounting information system for PT Coffee Coder Indonesia employees. The research method used is descriptive. The CEO of PT Kopi Coder Indonesia was interviewed to collect data. The result is the design of a payroll accounting system for the company and calculation of employee salaries.

The Influence of Competency, Independence and Time Pressure on Audit Quality

Muhammad Didan Ramdhan, Lany Nuraisyah, Aida Wijaya — Fri, 12 Dec 2025 00:00:00 +0800

Abstract— This study was prompted by audit errors found in the 2018 financial reports of PT Garuda Indonesia Tbk at KAP Kasner Sirumapae and KAP Tanubrata, Sutanto, Fahmi, Bambang, and Partners. Its aim is to assess the partial and combined impacts of competence, independence, and time pressure on audit quality. Competence represents auditors' essential knowledge and expertise in conducting audits, while independence signifies their unbiased stance when issuing opinions, free from external influences. Time pressure refers to the agreed-upon deadlines between clients or service users and auditors for completing audit tasks. Audit quality measures the auditors' capability to identify irregularities within a company's financial systems and report them in accordance with applicable standards. This research adopts a descriptive method using a quantitative approach. Primary data were gathered through questionnaires distributed to KAPs in
Bandung City registered with SIKAP BPK RI. The findings reveal that competence, independence, and time pressure individually exert partial influences on audit quality.
Collectively, these factors significantly impact audit quality.

The Influence of Financial Literacy and Use of the QRIS Payment System on the Financial Performance of MSMEs in Tasikmalaya City

Ghea Putri Andina Setiadi, Eristy Minda Utami — Fri, 12 Dec 2025 00:00:00 +0800

The purpose of this research was to analyze the level of understanding of financial literacy, the ability to use QRIS payment system, and financial performance of MSMEs in Tasikmalaya City. Another purpose of this research, apart from those already mentioned to determine the influence of financial literacy and the use of the QRIS payment system on the financial performance of MSMEs in Tasikmalaya City. This research was to use a quantitative approach with descriptive and verification method. This research used non-probability sampling method and the data was collected using questionnaires. By involving 76 MSMEs which have adopted QRIS payment, the data from the questionnaire was analyzed using double linier regression method. The result of this research indicates that there is an influence of financial literacy and the ability to use QRIS payment system to the financial performance of MSMEs in Tasikmalaya City. The level of understanding of financial literacy, the ability to use QRIS payment system, and the financial performance of MSMEs in Tasikmalaya City is in the good category

The Influence of Tax Officers' Hedonism Lifestyle and The Level of Tax Corruption on Taxpayer Compliance (Case Study of Bandung City Taxpayers)

Rola Manjaleni, Hamdani Hamdani — Fri, 12 Dec 2025 00:00:00 +0800

The purpose of this research was to determine the influence of the hedonistic behavior of tax officials and the level of tax corruption on taxpayer compliance. This research uses primary data where the data comes from questionnaires and direct interviews with respondents. This research uses descriptive quantitative methods to process questionnaire data with the help of the SPSS 23 data processing application. The population of thisresearch is all taxpayers in West Java, a sample of This research took 100 taxpayers in Bandung and its surroundings. The results of this research show that for the variables X1 and >0.05 then it can be concluded that R1 and R2 have no relationship. Simultaneous F test can show that the calculated F value is 0.082 and the significance value is 0.921, which is >0.05, so the two variables have no effect on Y.

Influence of Knowledge, Trust, and Religiosity on Individual Tax Compliance with Zakat Payment as a Moderating Variable in KPP Pratama Cimahi

Bani Binekas, Nunung Aini Rahmah, Ratih Ginanjar Krimawati — Fri, 12 Dec 2025 00:00:00 +0800

This study aims to examine and analyze whether Knowledge, Trust, and
Religiosity influence Individual Tax Compliance with Zakat Payment as a Moderating Variable. A case study was conducted on Individual Taxpayers registered at the KPP Pratama Cimahi Tax Office. A total of 400 respondents were sampled. This study uses validity and reliability tests, as well as statistical tests with a multiple regression analysis approach and Moderate Regression Analysis (MRA). The research results show that (1) Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in the very good category with a score percentage of 89%. (3) Religiosity is in the very good category with a score percentage of 91%. (4) Knowledge has a positive and significant effect on individual tax compliance; Trust has a positive and significant effect on individual tax compliance; Religiosity has a positive and significant effect on individual tax compliance; Knowledge, Trust, and Religiosity simultaneously have a positive and significant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity with Zakat Payment as a Moderating Variable simultaneously have a significant effect on individual tax compliance.

Evaluation of Financial Performance and Its Impact on Stock Prices and Dividend Payout Ratio

Novi Susyani — Fri, 12 Dec 2025 00:00:00 +0800

This research aims to evaluate the financial performance of companies in the property and real estate sector in Indonesia and its impact on stock prices and dividend payout ratios. The analysis was conducted on data from 14 companies listed on the Indonesia Stock Exchange over the period 2019-2023. The method used is regression analysis with SEM-PLS (Structural Equation Modeling-Partial Least Squares). The results show that Return on Assets (ROA) has a positive and significant relationship with Price to Book Value (PBV), indicating that an increase in ROA tends to increase PBV. Conversely, Debt to Equity Ratio (DER) and Earnings Per Share (EPS) do not have a significant relationship with PBV. ROA also has a significant negative relationship with Dividend Payout Ratio (DPR), indicating that an increase in ROA tends to decrease DPR. DER and EPS do not have a significant relationship with DPR. The study concludes that financial performance, particularly asset management efficiency measured by ROA, plays an important role in determining a company's market value. However, DER and EPS do not significantly affect the company's value or dividend policy during the study period.

Understanding Customer Journeys: A Systematic Literature Review of AI-powered Marketing Personalization

Benediktus Rolando, Herry Mulyono — Fri, 12 Dec 2025 00:00:00 +0800

This article explores the role of artificial intelligence in aiding personalized engagement marketing. To accomplish this, we conducted a systematic literature review, examining relevant articles and papers from various sources and adhering to PRISMA (Preferred Reporting Items for Systematic Reviews) methodology. Furthermore, employing VOS Viewer to visualize the bibliographic data sets and gain insights into the research landscape. The result found that AI has a significant impact on marketing personalization by enabling tailored customer engagement and curated experiences. It improves the effectiveness of targeting and segmentation strategies by analysing large volumes of customer data and identifying patterns and preferences. This enables marketers to deliver personalized content, recommendations, and offers to individual customers in real-time. Challenges in implementing AI-powered marketing personalization include data privacy concerns, ethical considerations, and the need for skilled professionals who can effectively utilize AI technologies. Therefore, there is a need to develop ethical guidelines and regulations for AI-powered marketing personalization to ensure responsible and fair practices. Moreover, stakeholders need to prioritize ethical considerations and develop guidelines to ensure transparency, privacy, and fairness in AI-powered marketing personalization. To conclude, the future of AI in marketing personalization is set to transform how businesses interact with their customers, offering unmatched levels of personalization and influencing the development of marketing strategies. As businesses navigate this landscape, it is crucial to adopt AI while maintaining ethical principles and nurturing human connections within marketing practices.

Analysis Quality of the Itemku Website Using Webqual 4.0 Method

Vito Nugrahatama, Yovi Pratama, Amroni Amroni — Fri, 12 Dec 2025 00:00:00 +0800

This research aims to analyze the quality of the Itemku website using the WebQual method. The quality of a website is crucial to ensure that the information presented can be accessed and utilized effectively by users. The WebQual method was chosen because it can provide a comprehensive evaluation of various aspects of website quality. This study will employ a quantitative approach, involving respondents from diverse backgrounds as potential users of the Itemku website. Data collected will consist of user responses regarding various dimensions of website quality, including usability, informativeness, interactivity, and ease of use. Qualitative analysis will be conducted to identify the strengths and weaknesses of the Itemku website. Based on the results of this research, Usability, Information Quality, Interaction Quality, and User Satisfaction are categorized as good. This is indicated by the overall values obtained for the Usability, Information Quality, and Interaction Quality variables in relation to user satisfaction, obtained through the WebQual 4.0 method used in the study with four developed variables, demonstrating the strengths and weaknesses of the Itemku website.

Financial Data Anomaly Detection Method Based on Residual Explanation for Government Office Operational Expenditure

Afrizal Nehemia Toscany, Fachruddin Fachruddin — Fri, 12 Dec 2025 00:00:00 +0800

Ensuring fiscal responsibility and transparency in government offices requires careful control of operating expenditures. However, due to the intricacy and regularity of financial transactions, this work can be difficult, making standard monitoring techniques inefficient and time-consuming. This paper introduces an anomaly detection method for financial data in government office operational expenditures, termed "Residual Explanation". This approach uses sophisticated machine learning techniques to discover anomalous transaction patterns that can point to fraud by analyzing residuals, or the disparities between observed and predicted transaction values. Our method makes use of a Random Forest Regressor model, which is especially well-suited to managing the high dimensionality and non-linear correlations seen in financial datasets. This study focuses on anomaly detection within operational expenses of account 525112 at one of institutions in Indonesia. The results indicate that the optimal model for detecting anomalies operates with a thresholds value of 99,6%. Future improvements to this model could allow its integration of our approach into existing financial systems could enable real-time anomaly detection, which is paramount for preventing fraud and enhancing the financial governance of government expenditures.

User Satisfaction Analysis of McDonald's Application Using the End-User Computing Satisfaction (EUCS) Method

Shinta Emalia, Marrylinteri Istoningtyas, Maria Rosario — Fri, 12 Dec 2025 00:00:00 +0800

In today's digital era, the use of technology is increasingly sophisticated, and many companies have taken advantage of technology to create mobile applications to market their products more easily accessible and known, and to become a communication medium between consumers and companies. One of the companies that has created a mobile application is McDonald's. This study aims to determine the level of user satisfaction with the McDonald's application and to determine which variables have the most influence on user satisfaction. The analysis method used is multiple linear regression analysis using SPSS and the End-User Computing Satisfaction (EUCS) model with 5 independent variables namely Content, Accuracy, Format, Ease Of Use, Timeliness, and 1 dependent variable namely User Satisfaction. This study was conducted by distributing questionnaires through social media to 385 respondents of Gen Z who have used the McDonald's application. The results of this study show that 2 variable affect user satisfaction, namely the Content and Format variables, and 3 variables do not affect user satisfaction, namely Accuracy, Ease Of Use, and Timeliness. In addition, the results of this study show that the most dominant variable affecting user satisfaction is the Format variable.

Analysis of Fast-food Application Service Quality on User Satisfaction in Jambi City Communities Using E-Servqual

Muhammad Bagas Riansyah, Hendrawan Hendrawan, Akwan Sunoto — Fri, 12 Dec 2025 00:00:00 +0800

McDonald's is a fast-food restaurant that is still popular with people both from Indonesia and abroad. Until now, McDonald's still shows its existence in the development of a country's economy. The aim of this research is to analyze service quality on customer satisfaction from McDonald's using the e-serval method according to the perceptions of site users. E-servqual is a development of service quality which is applied to an electronic media. e-service quality, known as e-servqual, is the latest version of service quality (servqual) which originally referred to service quality where customer interactions and experiences with companies are not internet-based. From this research, 380 respondents were obtained, then tested with SPSS, it showed that the Efficiency and System Availability variables which had significant values had a positive effect on user satisfaction of the McDonald's application