Proceeding of International Conference on Business, Economy, Management and Social Studies towards Sustainable Economy

A Comparative Study of The Internal Audit System Between China and The Gulf Cooperation Council Countries

2020-07-07T11:32:43+00:00

The purpose of this comparative study is to clarify the fundamental differences of the internal auditing system in China and the Gulf Cooperation Council (GCC) countries. The literature review revealed several dissimilarities between the two regions. We discussed the development of the audit system in each context, the observance of international standards, its importance at present, and the challenges faced. Our results show that there is a vast difference between the internal audit system in china and GCC countries. Moreover, this study also provides some suggestions to address the challenges that weaken the implementation of effective internal auditing systems in these countries. This study is beneficial for academicians, policymakers, government agencies and the management of internal audit institutions in China and GCC countries.

Analysis of Consumer Data in Diff’s Reflexology with Tableau Method

2020-07-07T11:32:43+00:00

Data management is essential in a company even though it has not an easy process. Diff’s Reflexology still records data on consumer data manually and already has data records of each patient that has been treated with various existing treatments. Diff’s Reflexology still has problems in terms of effectiveness and efficiency because it still records it manually. The lack of efficacy is indicated by the amount of consumer data that has been lost since the first Diff’s Reflexology was established. This research aims to produce useful information so that Diff's Reflexology can increase its effectiveness and efficiency. Data analysis in this study was carried out using the Tableau application, and the research method used was a qualitative research method with a descriptive approach. The results showed that in the last three quarters in 2019, the type of Massage treatment was the highest type of treatment for both male and female consumers. The number of male consumers in Diff's Reflexology was more per month compared to female consumers who are in the fourth quarter of 2019 has 624 male consumers and 366 female consumers. It was found that the productivity of the therapists was different from both male and female therapists, and massage treatment was the highest gross income source with a total of 65 million rupiahs for three quarters.

The Mapping of Business Processes From Community Solid Waste to Waste Banks Using The Gonigoni Application

2020-07-07T11:32:43+00:00

GoniGoni is one of the platforms that manage and connect local waste banks and the community in Bandung, Indonesia. Initially, GoniGoni was established to provide solutions to the problem of garbage around the Telkom campus. Currently, GoniGoni will serve outside the area of Bandung. GoniGoni aims to educate the market that waste disposal can lead to passive income by using this application. Having a business process can give benefit an organization by enabling it to optimize its operation. However, GoniGoni hasn’t mapped its business process, yet. This study aims to map business processes in GoniGoni startup. The information required is obtained through interviews with the founder and team of GoniGoni, who are considered to understand the business best (purposive sampling). The business processes of waste banks are divided into five sub-processes, namely application registration, one-time request, subscription registration, waste collection operation, and payment.

The Influence of Customer Experience on the Level of Satisfaction of Shopee Buyer in Bandung

2020-07-07T11:32:43+00:00

An increasing number of internet users have succeeded in influencing and changing people's behavior and lifestyles that are shifting from shopping in traditional markets to shopping online which are carried out in various media that provide online buying and selling transactions. This is an opportunity for E-commerce to compete and create interest in the online transaction. Company that started to make online buying and selling sites is Shopee that can be accessed by their customers and to satisfy the desires of Indonesian people shopping. This study aims to shows the relationship between the dimension of Shopee’s customer experience and satisfaction of Shopee’s customer in Bandung. This research uses quantitative descriptive and multiple linear regression analysis based on the customer experience who have purchased in Shopee. The sample in this research amounted 100 respondents who had purchased in Shopee to fill in the research questionnaire. The sampling techniques uses non-probability sampling with a population who is Shopee’s customer domicile in Bandung.Based on the Descriptive Analysis results, customer experience is in the “High” category with the percentage score of 70.0%. While customer satisfaction is in the “High” category with the percentage score of 69.1%. The test results were using partial significance test and simultaneous significance test, the dimensions of customer experience give a positive significant influence simultaneously or partially on Shopee’s customer satisfaction. Shopee should increase Accessibility where Shopee should maintain the ease in accessing Shopee’s website and operational time of Shopee fit the customer’s expectation because it has highest influence on satisfaction of Shopee’s customer.

Underlying Assets and Sharia Governance Mechanism on Sukuk Yields

2020-07-07T11:32:43+00:00

The aim of this study is twofold. The first is to examine the different performances of Sukuk's yield based on different underlying asset types. The second is to investigate the effect of sharia governance mechanism on Sukuk's yield. The underlying asset is differed by equity-based and asset-based. While the proxies of sharia governance mechanism include independent commissioner, number of sharia scholars, and the percentage of Muslim board. The control variables include conventional corporate governance such as institutional ownership and board size and the ratings and profitability of the issuers. The data covers 2015 to 2018 for 24 tranches of long-term and medium-term issuances of Sukuk from 12 corporations. Multivariate panel robust regression and comparative tests are applied. The findings show that (1) There is no significant difference in Sukuk yield’s performance between different underlying asset types. (2)Better internal and sharia compliance control in the presence of Independent commissioners and sharia scholars significantly influence the yields of Sukuk.