Vol. 1 No. 1 (2025): Proceeding of 2025 International Conference on Finance, Economics, Management, Accounting, and Informatics (ICoFEMATICS)

Published: 2025-08-05

Finance

Influence of Ownership Structure and Company Scale on Dividend Distribution with Debt Management Mediation

Yuni Shara Simangunsong, Jeudi A. T. P. Sianturi, Winarto Winarto, Rotua Lumban Gaol

(FIN-001) 1-10
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Factors Affecting the Profitability of Real Estate Companies Listed on the Stock Exchange in Vietnam

Thi Minh Trang Lai, Song Hoa Vu, Thi Huong Tra Le

(FIN-002) 1-9
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Do Profitability and Investment Opportunities Signal Firm Value? Evidence From Indonesia’s Consumer Non-Cyclicals Sector

Eka Nia Suherti Br. Ginting, Robinhot Gultom, Winarto Winarto

(FIN-003) 1-7
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From Profit to Payout: Unraveling Financial Influences on Dividend Policy in Indonesian Banks

Naomi Harahap, Robinhot Gultom, Junika Napitupulu

(FIN-004) 1-8
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Financial Ratios and Firm Size Impact on Corporate Value: Indonesian Consumer Goods Analysis

Seba Shabina Br. Sembiring, Hotlan Butar Butar, Selamat Siregar

(FIN-005) 1-8
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GCG, CSR and Profitability: Drivers of Firm Value in Indonesia’s Consumer Goods Industry

Bethceba Sulya Anugrah Panggabean, Robinhot Gultom, Junika Napitupulu

(FIN-006) 1-9
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Profitability, Size, Investment Decisions and Liquidity Effects on Property Firm Value

Febrima Ozora Br. Bangun, Hotlan Butarbutar, Saur Melianna

(FIN-007) 1-8
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Profitability Effect on Firm Value Through Dividend Policy Mediation in Indonesian Manufacturing Companies 2019-2023

Imianta Veronica Manik, Robinhot Gultom, Jon Henri Purba

(FIN-008) 1-10
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The Role of Profitability in Mediating Financial Performance and Company Values

Felixman Zebua, Jeudi A. T. P. Sianturi, Tiur Rajagukguk

(FIN-009) 1-8
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The Effect of Profitability, Liquidity, and Capital Structure on Firm Value With Mediation of GCG

Agnes Lovika Br. Purba, Jeudi A. T. P. Sianturi, Rintan Saragih

(FIN-010) 1-10
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Profitability, Capital Structure, and Dividend Policy Effects on Primary Consumer Goods Firm Value

Refelita Br. Hombing, Robinhot Gultom, Junika Napitupulu

(FIN-011) 1-7
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Electric Versus Conventional Vehicles: Economic Feasibility Analysis in Indonesian Logistics

Isnian Adiwijaya, Agus Purnomo, Melia Eka Lestiani

(FIN-012) 1-9
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Profitability as Mediator of Dividend and Size on Debt Policy (IDX, 2019-2023)

Rotua Lumban Gaol, Jeudi A. T. P. Sianturi, Winarto Winarto, Yuni Shara Simangunsong

(FIN-013) 1-10
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Factors Influencing Strategic Management Accounting Application in Small and Medium Enterprises in Hanoi

Thi Minh Trang Lai, Huong Giang Nguyen

(FIN-014) 1-10
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Company Size Mediating Liquidity, Solvency, and Profitability Effects on Energy Firm Value

Serys Purnama Sari Lubis, Jeudi A. T. P. Sianturi, Saur Melianna

(FIN-015) 1-7
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Good Corporate Governance and Financial Performance Influence on Firm Value: Indonesian Infrastructure Sector Analysis

Catherine Audry Rebecca Marpaung, Mitha Christina Ginting, Ivo Maelina Silitonga

(FIN-016) 1-10
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The Impact of Environmental and Social Factors on Mining Firms' Financial Performance

Maria Astuti Br. Gurusinga, Dimita H. P. Purba, Yosephine N. Sembiring

(FIN-017) 1-13
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Environmental Performance and Green Accounting Effects on Firm Value in Indonesian Consumer Goods Sector

Prengki Sahat Tua Pasaribu, Wesly Andri Simanjuntak, Arison Nainggolan

(FIN-018) 1-7
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Market Response to Financial Signals in Indonesia's Post-Pandemic Insurance Sector

Alisa Christiani Br. Sinaga, Rimky Mandala Putra Simanjuntak, Mulatua P. Silalahi

(FIN-019) 1-10
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Financial Impact of CSR Practices and Public Ownership in Indonesian Plantation Sector

Intan Dewita Situmorang, Rimky Mandala Putra Simanjuntak, Dimita H. P. Purba, Merry Anna Napitupulu

(FIN-020) 1-7
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Factors Affecting Investment Decisions in Capital Market Study Community

Octavia Nadeak, Mitha Christina Ginting, Farida Sagala

(FIN-021) 1-8
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Factors Affecting Budget Absorption in North Tapanuli Agency

Anna Canria Siburian, Mulatua P. Silalahi, Arison Nainggolan

(FIN-022) 1-10
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The Effect of Capital Structure, CSR, and Financial Performance on Industrial Firm Value 2019-2023

Tantri Yunita Nahampun, Hotlan Butarbutar, Selamat Siregar

(FIN-023) 1-7
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Company Size, Leverage, and Profitability Effects on Internet Financial Reporting

Mitha Christina Ginting, Herlin Tresia Perbina Br. Sitepu, Farida Sagala

(FIN-024) 1-9
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Non-Cyclical Company Value in Indonesia: Analysis of Determining Factors Using an Intervening Variable Approach

Evi Juita Wailan'An, Sonya Enda Natasha S. Pandia

(FIN-025) 1-5
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The Impact of Green Accounting and Environmental Performance on Financial Performance of Indonesian Textile Companies

Aldius Simandalahi, Thomas Sumarsan Goh, Arison Nainggolan

(FIN-026) 1-10
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Altman Z-Score Bankruptcy Prediction in Food and Staple Retail Sector

Evangelica Christina Sianipar, Dimita H. P. Purba, Rike Yolanda Panjaitan

(FIN-027) 1-10
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Firm Characteristics and CSR Disclosure in Indonesian Manufacturing Companies

Agnes Daevany Kinanti, Mitha Christina Ginting, Farida Sagala

(FIN-028) 1-8
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Determinants of Firm Value in Indonesian Healthcare Sector

Yesshe Purba, Hotlan Butarbutar, Saur Melianna

(FIN-029) 1-8
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Investment Decisions, Debt Policy, and Dividend Policy Effects on Firm Value in Indonesian Banking Companies

Asima Lidia Rosa Purba, Robinhot Gultom, Junika Napitupulu

(FIN-030) 1-9
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Asset Growth, Credit Risk, and Operational Efficiency Effects on Indonesian Banking Profitability 2019-2023

Vivin Ekklesya Siregar, Anton A. P. Sinaga, Robinhot Gultom

(FIN-031) 1-9
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Capital Structure, Sales Growth, and Liquidity Effects on Profitability in Property Companies

Santi Magdalena Siahaan, Robinhot Gultom, Jon Henri Purba

(FIN-032) 1-10
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Fraud Hexagon, Machiavellian, and Love of Money Determinants of Village Fund Mismanagement

Deda Sasmita Sinaga, Duma Megaria Elisabeth, Ivo Maelina Silitonga

(FIN-033) 1-10
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Operational Efficiency, Capital Adequacy, and Asset Turnover Effects on Return on Equity

Putri Martha Angelina Pangaribuan, Thomas Sumarsan Goh, Duma Rahel Situmorang

(FIN-034) 1-9
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Profitability Indicators Effects on Earning Response Coefficient in Manufacturing Sector

Rani Agustines Purba, Duma Megaria Elisabeth, Arison Nainggolan

(FIN-035) 1-8
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Green Innovation And Financial Performance Effects On Firm Value In Manufacturing Sector

Nadia Aprianti, Arthur Simanjuntak, Mitha Christina Ginting

(FIN-036) 1-10
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Factors Influencing Profit Growth in Basic and Chemical Industry Companies

Lucyanna Yosephine Simangunsong, Dimita H. P. Purba, Duma Rahel Situmorang

(FIN-037) 1-9
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The Effect of Profitability on Firm Value With GCG as Mediator in Telecommunication Companies

Sonya L. Sinulingga, Jeudi A. T. P. Sianturi, Rintan Saragih

(FIN-038) 1-8
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Determinants of IPO Underpricing in Indonesian Stock Exchange 2021-2023

Yosia Elisawati Lubis, Septony B. Siahaan, Januardi Mesakh

(FIN-039) 1-10
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Corporate Strategy: Dividend Policy, Ownership Structure, and Profitability as Key Determinants of Company Value

Elwincher Laowo, Jeudi A. T. P. Sianturi, Mislan Sihite

(FIN-040) 1-7
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Factors that Influence Company Value with Dividend Policy as a Mediating Variable

Samaria Syalomita Pebi, Jeudi A. T. P. Sianturi, Tiur Rajagukguk

(FIN-041) 1-10
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Impact of Firm Size, Profitability, Liquidity, and Leverage on Property and Real Estate Firm Value

Naomi Yessy Anastasya Siregar, Robinhot Gultom, Saur Melianna

(FIN-042) 1-9
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Accounting

CSR, Governance, and Green Innovation: Drivers of Energy Firm Value Through Profitability

Merry Anna Napitupulu, Duma Megaria Elisabeth, Arthur Simanjuntak, David Patar Sitanggang

(ACC-001) 1-10
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Factors Influencing the Independent Auditor’s Reliance on Internal Audit Quality in Listed Companies in Vietnam

Khieu Huu Binh

(ACC-002) 1-7
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Green Accounting and Intellectual Impact on MSMEs Sustainability in Medan

Irna Triannur Lubis, Idhar Yahya, Robert Sibarani, Mangasi Sinurat

(ACC-003) 1-7
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SAP-Based ERP Implementation and Accounting Information Quality at PT Perkebunan Nusantara IV

Aprili Yanti Tarigan, Duma Megaria Elisabeth, Januardi Mesakh

(ACC-004) 1-8
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System and Information Quality Effects on ERP-SAP User Satisfaction: Accounting Department Case Study

Tri Wita Adeline Br. Ginting, Septony B. Siahaan, Duma Rahel Situmorang

(ACC-005) 1-8
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Independence, Internal Auditor Role, and Professionalism Effects on Internal Control System Effectiveness

Naomi Edrilyani Siregar, Mulatua P. Silalahi, Lamria Sagala

(ACC-006) 1-10
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Tunneling Incentive, Tax Rate, Leverage, and Profitability Effects on Transfer Pricing in Pharmaceutical Companies

Wahyu Ningdia Saragih, Septony B. Siahaan, Rike Yolanda Panjaitan

(ACC-007) 1-10
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Analysis of Financial Performance and Shareholder Value With Revenue Recognition Before and After The Implementation of PSAK 72 in Property and Real Estate Sector Companies Listed on The IDX From 2018-2021

Paskaria Theofany Br. S. Milala, Septony B. Siahaan, Rahel Junita

(ACC-008) 1-11
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The Influence of Green Accounting and Environmental Performance on the Profitability of Mining Companies

Ivan Ariyanto, Desi Efrianti, Sutarti Sutarti, Yayuk Nurjanah

(ACC-009) 1-11
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Human Resources, Participation, and Leadership Effects on Village Fund Accountability in Torgamba District

Tessa Anggraini Sirait, Lamria Sagala, Januardi Mesakh

(ACC-010) 1-9
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The Role of Human Resource Quality, Information Technology, and Internal Control Systems on Village Fund Management Accountability

Emisa Clara Br. Ginting, Ivo Maelina Silitonga, Farida Sagala

(ACC-011) 1-10
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Environmental Performance and Green Investment Effects on Plantation Firm Value

Sahala Purba, Wilfredo Nahulae, Septony B. Siahaan

(ACC-012) 1-12
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Determinants of Village Fund Management Accountability: Information Technology as Moderating Variable

Talita Christin Sigiro, Arison Nainggolan, Rike Yolanda Panjaitan

(ACC-013) 1-10
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Self-Efficacy and Internal Control Effects on Village Fund Management Accountability

Missa Kristina Nababan, Dimita H. P. Purba, Rahel Junita

(ACC-014) 1-13
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Green Accounting and Corporate Governance Effects on Mining Financial Performance

Putra Pratama, Duma Megaria Elisabeth, Wesly Andri Simanjuntak

(ACC-015) 1-8
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The Effect of Good Corporate Governance, Firm Size and Leverage Company Financial Performance

Hasna Suci Haerunnisa, Heti Herawati, Sutarti Sutarti, Yayuk Nurjanah

(ACC-016) 1-9
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Factors Affecting Digital Transformation in Accounting Practices of Listed Consumer Goods Enterprises in Vietnam

Ngoc Quang Pham, Hoang Hung Dau

(ACC-017) 1-11
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Integration of Green Accounting and Green Intellectual Capital as a Sustainability Strategy for MSMEs in Medan City

Irna Triannur Lubis, Idhar Yahya, Robert Sibarani, Mangasi Sinurat

(ACC-018) 1-9
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The Impact of Tax Compliance, Disclosure, and Collection on Corporate Tax Revenue in the Indonesia Stock Exchange

Irma Herliza Rizki, Muammar Rinaldi, Mela Novita Rizki, Mawarli Lubis

(ACC-019) 1-6
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The Impact of Operating Segment Disclosure on Stock Performance: Does Firm Size Matter?

Widia Fatwa, Yossi Diantimala, Darwanis Darwanis, Fauziah Aida Fitri, Mutia Fitri

(ACC-020) 1-9
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The Influence of Independent Board of Commissioners, Board of Directors, and Audit Committee on Financial Performance An Empirical Study on Manufacturing Companies in the Basic Industry and Chemicals Subsector Listed on the Indonesia Stock Exchange for the 2019–2023 Period

Lisa Silvia, Sutarti Sutarti, Desi Efrianti, Muanas Muanas

(ACC-021) 1-14
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Stock Split Impact on Price, Returns, and Trading Volume in Indonesia

Elidawati Elidawati, Supriadi Siagian, Ella Ella, Carol Carol

(ACC-022) 1-7
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Firm Value: The Role of Financial Performance and Corporate Social Responsibility

Sri Delasmi Jayanti, Rosyada Rosyada, Wanda Lestari, Aryanti Aryanti, Lidia Desiana, Aziz Septiatin, Frizki Danu Rakhmat

(ACC-023) 1-11
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Forensic Accounting and Undercover Operations Roles in Tax Evasion Disclosure at KPP Pratama Lubuk Pakam

Pebri Yanti Agnesya Br. Ritonga, Thomas Sumarsan Goh, Dimita H. P. Purba

(ACC-024) 1-19
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Assessing Liquidity: The Role of Cash Flow, Receivables and Inventory Turnover

Abdurrahman Aqimuddin, Ratih Puspitasari, Rosle Mohidin, Udi Pramiudi

(ACC-025) 1-12
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Environmental, Social and Governance on Market Value: Evidence From Indonesia Market

Sugara Panangi Limbong, Aditya Amanda Pane, Indra Tarigan, Ayunda Rizky Pane

(ACC-026) 1-7
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Sustainability Reporting Trends in Asian Higher Education: an Analysis of QS Top 200 Universities

Syammaniah Zahra, Ratna Mulyany

(ACC-027) 1-8
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The Influence of Green Accounting, Company Values and Environmental Disclosure on Sustainable Growth in Mining Companies Listed on The Indonesian Stock Exchange 2019-2020

Rut Nopiyanti Br Sitorus, Rana Fathinah Ananda, Linda Lores, Ranty Meisya Simaremare

(ACC-028) 1-6
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The Influence of Environmental Performance and Carbon Emission Disclosure on the Value of Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period

Teresita Novela Sidabalok, Mitha Christina Ginting, Farida Sagala

(ACC-029) 1-8
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Management

The Traditional Leadership Model of Nias as a Pillar of Local Wisdom in Strengthening Cultural Identity and Character Education

Eliyunus Waruwu, Yeni Absah, Robert Sibarani, Beby Karina F. Sembiring

(MAN-001) 1-7
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Understanding Online Purchasing Behavior: The Role of Price, Promotion, and Product Reviews on The Shopee Platform

Rica Ariani Br. Sinaga, Mislan Sihite, Jon Henri Purba

(MAN-002) 1-8
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Building Excellence Through Collaborative Leadership, Teamwork, and Supervision of Employee Performance at DPRD Pematangsiantar

Shopy Hutagaol, Mislan Sihite, Junika Napitupulu

(MAN-003) 1-9
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How Teamwork, Competency, and Work Environment on Employee Performance at BPJS Ketenagakerjaan in Medan, Indonesia

Anna Belinda Sirait, Elperida J. Sinurat, Kristanty M. N. Nadapdap

(MAN-004) 1-8
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Work Experience, Facilities, and Skills Influence on Employee Performance

Maria Artha Roma Siregar, Nurlena Lumbantoruan, Rasmulia Sembiring, Jon Henri Purba

(MAN-005) 1-7
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Empirical Study on The Influence of Product Design and Emotional Brand on Purchase Decisions

Fitria Halim, Nana T. Nainggolan , Lora Ekana Nainggolan, Darwin Lie

(MAN-006) 1-12
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Employee Welfare, Work Environment, and Interpersonal Relations Impact on Productivity

Nurlena Lumbantoruan, Maria Artha Roma Siregar, Rasmulia Sembiring, Rintan Saragih

(MAN-007) 1-7
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Employee Competence and Work Environment Influence on Employee Performance

Aprilia Sindi Natha Br. Sitepu, Toman E. Panggabean, Kristanty M. N. Nadapdap

(MAN-008) 1-7
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Live Shopping and Product Quality Impact on Originote Purchase Decisions: Management Students Study

Trinita Ompusunggu, Toman E. Panggabean, Junika Napitupulu

(MAN-009) 1-7
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Training, Orientation, and Career Development Effects on Employee Performance

Favian Kalyana, Toman E. Panggabean, Maludin Panjaitan

(MAN-010) 1-11
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Work Discipline, Environment, and Training Effects 0n Bank Employee Performance

Indah Cryst Sinaga, Toman E. Panggabean, Henri Saragih

(MAN-011) 1-11
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Organizational Culture, Work Relationships, and Leadership Influence on Employee Performance: Work Environment as Moderator

Cici Abigael Pandiangan, Anton A. P. Sinaga, Henri Saragih

(MAN-012) 1-6
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Workload, Compensation, Career Development, and Leadership Effects on Employee Performance at BPJS Employment

Cecilia Herlina S., Sahat P. Remus Silalahi, Maludin Panjaitan

(MAN-013) 1-10
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Placement, Self-Efficacy, and Job Satisfaction Effects on Employee Performance

Dina Emil Indriana Telaumbanua, Elperida J. Sinurat, Tiur Rajagukguk

(MAN-014) 1-8
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Corporate Image, Product Quality, and Price Effects on Herbal Product Purchase Decisions

Mikha Elisabeth Jesvia Pasaribu, Mislan Sihite, Junika Napitupulu

(MAN-015) 1-10
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Work-Life Balance, Stress, and Environment Impact on Job Satisfaction at BPJS Employment Medan

Fedora Elisabeth, Elperida J. Sinurat, Kristanty M. N. Nadapdap

(MAN-016) 1-7
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Individual Traits, Organizational Climate, and Career Advancement Effects on BPJS Employment Performance

Putri Sion Butar-Butar, Sondang N. B. Marbun, Kristanty M. N. Nadapdap

(MAN-017) 1-8
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Quality of Work Life, Career Development, and Interpersonal Communication Effects on Employee Performance

Aurel Glory Estefania Purba, Sondang N. B. Marbun, Tiur Rajagukguk

(MAN-018) 1-10
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Work-Life Balance, Workload, and Compensation Effects on Employee Performance

Sevvy Ginting, Mislan Sihite, Junika Napitupulu

(MAN-019) 1-10
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Digital Marketing, Brand Image, Price Effects on Tiktok Skintific Buying Interest Among Students

Chelsea Stellina, Selfen Jennie Jasmine

(MAN-020) 1-10
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Informatics

Utilization of Augmented Reality (AR) in Learning for Students with Special Needs

Yusuf Ijonris, Nettina Samosir, Immanuel Steven Sitorus , Taruli Adifanty Simorangkir, Anggun Intan Ida Hutabarat

(INF-001) 1-7
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Web-Based Collector Performance Scoring System for Banking Institutions

Hegi Audria Sitorus, Jamaluddin Jamaluddin, Eva Julia G. Harianja

(INF-002) 1-8
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Implementation of BFS and DFS Algorithms to Support Operational Decisions in Higher Education Information Systems

Fahmi Ruziq, Baginda Harahap, Zamarul Hisyam, Danu Pramana

(INF-003) 1-8
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