Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025)
24 articles
Proceedings Article
Peer-Review Statements
Enda Noviyanti Simorangkir, Fajar Rezeki Ananda Lubis
All of the articles in this proceedings volume have been presented at the 3rd International Conference on Economics, Business, Management, and Accounting (ICEBesMA), to be held onsite on 12 th - 13 th November 2025, at Universitas Prima Indonesia, Medan, Indonesia. These articles have been peer-reviewed...
Proceedings Article
The Impact of Global Oil Price Movements and Foreign Exchange Rates on Return on Assets of PT Medco Energi Internasional Tbk
Elfina Okto Posmaida Damanik, Yusniar Lubis, Robert Tua Siregar, Sri Martina, Resna Napitu
This study investigates the influence of global oil price fluctuations and exchange rate movements on the profitability of PT Medco Energi Internasional Tbk, measured by return on assets (ROA). The research adopts a quantitative descriptive approach, utilizing time series data from 2004 to 2024 and applying...
Proceedings Article
Digital Payment Ease and Service Quality in MSMEs: Trust as a Mediator of Customer Satisfaction
Hengki Mangiring Parulian Simarmata, Darwin Lie, Nagian Toni
This study examined how service quality and digital payment ease affect customer satisfaction in micro, small, and medium enterprises (MSMEs) in Simalungun Regency, Indonesia, with customer trust as a mediating variable. A quantitative explanatory design was applied, involving 319 digitally active MSME...
Proceedings Article
Transformative Learning and Career Adaptability as Predictors of Work Performance Among Working Students: The Moderating Role of Self-Regulated Learning
Jusra Tampubolon, Darwin Lie, Yusuf Ronny Edward
This study investigated the influence of transformative learning experience (TLE) and career adaptability (CA) on work performance (WP) among working university students, with self-regulated learning (SRL) analyzed as both a direct predictor and a moderating variable. Grounded in Transformative Learning...
Proceedings Article
Optimizing Marketing Performance Through the Integration of Social Media, Consumer Behavior Understanding, Digital Marketing, and Service Quality
Demak Claudia Yosephine Simanjuntak, Darwin Lie, Sofiyan Sofiyan
This research investigates the impact of Social Media, Consumer Behavior Understanding, Digital Marketing, and Service Quality on Marketing Performance. In today’s digital landscape, companies must strategically align multiple elements to remain competitive and enhance market outcomes. A quantitative...
Proceedings Article
Social Media Marketing and Brand Experience Effects on Streaming Subscription Intentions: The Moderating Role of Electronic Word-of-Mouth Among University Students
Alfina Tiurmida Sitanggang, Darwin Lie, Robert Tua Siregar
This study examined the influence of Social Media Marketing (SMM) and Brand Experience (BE) on Subscription Intention (SI) for streaming services, with Electronic Word-of-Mouth (eWOM) as a moderating variable. Grounded in the Theory of Planned Behavior (TPB) and Stimulus–Organism–Response (SOR) frameworks,...
Proceedings Article
Internalization of Local Cultural Values and Tourism Work Ethics in Samosir
Boy Trimandez Tamba, Yeni Ariesa, Sofiyan Matondang
This study aims to analyze the influence of internalization of local cultural values on the work ethic of the tourism community and its implications for service quality in Samosir Regency. A mixed-method approach was employed, combining quantitative and qualitative techniques. Data were collected through...
Proceedings Article
The Influence of Leadership Style, Communication, and Work Environment on Intrinsic and Extrinsic Motivation of Education Staff at Adiwangsa University
Maya Elsa Septia, Rasinta Ria Ginting, Dede Ansyari Guci
Motivated educational staff are crucial for achieving institutional goals. This quantitative study examined how leadership style, communication,and work environment impact intrinsic and extrinsic motivation of staff at Adiwangsa Jambi University.Based on a survey of 41 staff members, the study found...
Proceedings Article
Effects of Product Quality, Price Perception, and Promotion on Honda Electric Motorcycles Purchase Intention: Customer Satisfaction Mediates
Wandy Salim, Yusuf Ronny Edward, Enda Noviyanti Simorangkir
The Indonesian motorcycle industry has entered the electrification era, with various brands emerging over the past five years. Honda, as the market leader in Indonesian two-wheeled vehicles, has responded by launching three electric motorcycle models between 2023 and 2025. This study examines the influence...
Proceedings Article
Strategies, challenges, and future directions for the integration of AI in teaching and learning
Zulnaidi Yaacob, Marta Nowakowska
The integration of artificial intelligence (AI) into teaching and learning (T&L) has accelerated recently, reflecting both technological advancements and recognition of AI’s potential to transform learning experiences. Despite its widespread adoption, there is still a limited critical discussion...
Proceedings Article
Work Life Balance Among Woman Worker : A Reflection On Gender Responsiveness Human Resource Management Practice
Putri Fatimah, Syaifuddin Syaifuddin, Sofiyan Sofiyan
This study examines work-life balance (WLB), defined as an individual’s ability to manage harmoniously their work and personal life, among 324 Indonesian women workers. Using a quantitative cross-sectional design and a standardized WLB scale, Findings reveal a significant WLB deficit, with a mean score...
Proceedings Article
The Effect of Job Placement and Self-Efficacy on Employee Performance Through Job Satisfaction As An Intervening Variable in the Personnel and Human Resource Development Agency of Karo District
Elsarina Veramitha Br Sembiring, Yusuf Ronny Edward, Salman Faris
This study investigates the effect of job placement and self-efficacy on employee performance with job satisfaction as an intervening variable at the Personnel and Human Resources Development Agency of Karo Regency. The research was conducted on all 33 permanent employees within the agency. Given the...
Proceedings Article
The Influence of Perceived Organizational Support and Work Facilities on Employee Performance Through Motivation as an Intervening Variable in Bappedalitbang of Karo District
Putri Nanda S. Depari, Yusuf Ronny Edward, Fajar Rezeki Ananda Lubis
This study aims to analyze the influence of perceived organizational support and work facilities on employee performance with motivation as an intervening variable at BAPPEDALITBANG Karo Regency. Organizational support perceived by employees and adequate work facilities are believed to increase work...
Proceedings Article
The Effect of Organizational Climate and Quality of Work Life on Employee Performance with Job Satisfaction as an Intervening Variable: A Study at Bappedalitbang, Karo District
Herlina Br Pandia, Sofiyan Sofiyan, Salman Faris, Alex Tribuana Sutanto, Robert Tua Siregar
This study aims to empirically examine the influence of organizational climate and quality of work life (QWL) on employee performance, with job satisfaction as an intervening variable at the Regional Development Planning, Research, and Development Agency (BAPPEDALITBANG) of Karo Regency. The background...
Proceedings Article
The Effect of Motivation and Training on Nurses’ Performance Through Job Satisfaction at Private Hospital in Medan
Elfrina Oktavia Lumbantoruan, Fenny Krisna Marpaung
This study aims to analyze the influence of motivation and training on nurse performance with job satisfaction as an intervening variable in one of the private hospitals in Medan City. This study is motivated by the importance of nurse performance in supporting the quality of health services, where motivation...
Proceedings Article
Analysis of The Effect of Trust on Online Purchase Decisions with Consumer Behavior as an Intervening Variable
Yusniar Lubis, Diana Diana, Syaifuddin Syaifuddin, Fajar Rezeki Ananda Lubis, Okto Rikiko Al Leonardo Dago
Online purchases often lead to customer distrust. Therefore, online purchases are considered to have significant risks. This study tests the independent variable, namely Trust (X1), the dependent variable, namely Online Purchase Decision (Y), and the intervening variable, namely Consumptive Behavior...
Proceedings Article
The Influence of Local Friendliness, Perceived Risk, and Travel Motivation on Electronic Word-of-Mouth Mediated by Digital Marketing in North Sumatera
Renny Lubis, Syaifuddin Syaifuddin, Yusuf Ronny Edward
The role of media and marketing is certainly crucial in running a business. Therefore, it is crucial to examine the influence of local friendliness on electronic word-of-mouth (eWOM) mediated by digital marketing in North Sumatra. Digital marketing serves as the dependent mediator, while local friendliness...
Proceedings Article
The Influence of Youtuber Vlogs on Consumer Loyalty Mediated by Brand Love at Laut Tawar Lake, Central Aceh
Ahmad Jajuli, Syaifuddin Syaifuddin, Sofiyan Sofiyan, Fenny Krisna Marpaung, Christin Agustina Purba
The decline in visitor interest in tourist sites is certainly caused by many factors, including issues with facilities, security, and the object itself. Therefore, this study will examine the influence of YouTuber vlogs on YouTuber vlogs mediated by Brand Love and intervened by tourist loyalty at Laut...
Proceedings Article
The Influence of Personal Characteristics on Work-Life Balance Mediated
Pinondang Nainggolan, Syaifuddin Syaifuddin, Fajar Rezeki Ananda Lubis, Salman Faris
The decline in hospital quality is undoubtedly caused by many internal and external factors. Therefore, this study will examine the effect of personal characteristics on work-life balance, mediated by co-worker support. The type of research used in this study is quantitative and literature review. The...
Proceedings Article
The Influence of Perceived Value on Campus Selection Mediated by Brand Trust at Aviation Polytechnics in Indonesia
Muhammad Caesar Akbar, Syaifuddin Syaifuddin, Fajar Rezeki Ananda Lubis, Fenny Krisna Marpaung
The decision to choose a university is crucial for prospective students, as it impacts their future. Therefore, this study will examine the influence of perceived value on campus choice, mediated by brand trust at Aviation Polytechnics in Indonesia. The research method used is associative research and...
Proceedings Article
Earnings Management, Firm Size, and Dividend Policy: Examining the Mediating Effect of Tax Avoidance
Catherine Wijaya, Rasinta Ria Ginting, Enda Noviyanti Simorangkir, Tina Novianti Sitanggang
This research aims to analyze the effect of Earnings Management and Firm Size on Dividend Policy with Tax Avoidance as an intervening variable in Food and Beverage subsector companies, covering the period from 2019 to 2023. This study uses a quantitative approach with the Partial Least Square analysis...
Proceedings Article
Profitability, Firm Value, and Leverage Influence on Tax Avoidance with Firm Size Moderation in IDX listed Coal Mining Companies
Fionna Gozal, Matondang Elsa Siburian, Wilsa Road Betterment Sitepu
Coal is one of most mined natural resources in Indonesia. Therefore, it’s not uncommon for companies in Indonesia to have an interest in running coal mining sector to generate and increase profitability. This research focused on 22 mining industries with subsector coal companies which listed on IDX (or...
Proceedings Article
The Effect of Profitability, Solvency, and Liquidity Ratios on Financial Performance: The Moderating Role of Firm Size at PT XL Axiata Tbk (2019–2024)
Sovia Friska Engliani Siagian, Aremi Evanta Tarigan, Enda Noviyanti Simorangkir, Rasinta Ria Ginting, Ayang Pratama
This study explores the influence of profitability, solvency, and liquidity ratios on the financial performance of PT XL Axiata Tbk, one of Indonesia’s leading telecommunication companies, during the period of 2019–2024. The research further examines the moderating role of firm size in the relationship...
Proceedings Article
The Effect of Tax Socialization, Tax Understanding, and Tax Sanctions on Taxpayer Compliance With Tax Awareness as a Moderating Variable: Evidence From Individual Taxpayers at Medan Polonia Tax Office
Eva Siahaan, Aremi Evanta Tarigan, Enda Noviyanti Simorangkir, Nagian Toni, Galumbang Hutagalung
This study aims to examine the influence of tax socialization, tax understanding, and tax sanctions on taxpayer compliance, with tax awareness as a moderating variable. The research is motivated by the importance of improving tax revenue, which heavily depends on taxpayer compliance. A quantitative approach...