Proceedings of the Ninth Padang International Conference on Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022).

• Superior document: Advances in Economics, Business and Management Research Series ; v.672
• Author: Susanto, Perengki.
• TeilnehmendeR: Handayani, Dian Fitria.; Marna, Jean Elikal.; Sari, Yollit Permata.; Lasmini, Rizki Sri.; Sofyan, Rita.; Ardi, Havid.
• Place / Publishing House: Dordrecht : : Atlantis Press (Zeger Karssen),, 2023.; ©2023.
• Year of Publication: 2023
• Edition: 1st ed.
• Language: English
• Series: Advances in Economics, Business and Management Research Series
• Physical Description: 1 online resource (697 pages)

Table of Contents

Intro -- Preface -- Organization -- Contents -- Peer-Review Statements -- 1 Review Procedure -- 2 Quality Criteria -- 3 Key Metrics -- Accounting -- Financial Distress, Fraud Reasons, and Fraudulent Financial Reporting Indication -- 1 Introduction -- 2 Theory Literature -- 2.1 Agency Theory -- 2.2 Fraud -- 2.3 Financial Distress -- 2.4 Fraud Reasons -- 2.5 Fraudulent Financial Reporting -- 3 Fundamental of Research Question -- 4 Research Method -- 4.1 Dependent Variable -- 4.2 Independent Variable -- 4.3 Regression Equation -- 4.4 Data Analysis Technique -- 5 Result and Discussion -- 5.1 Research Object Description -- 5.2 Descriptive Statistical Analysis -- 5.3 Classic Assumption Test -- 5.4 Model Feasibility Test -- 5.5 Partial T Test -- 5.6 Discussion -- 6 Conclusion -- 7 Research Limitations -- References -- Demistifying of Triple-Entry Accounting (TEA): Integrating the Block -- 1 Introduction -- 2 Literature Review -- 2.1 Diffusion of Innovative (DOI) Theory -- 2.2 The Development of Accounting Entry System -- 2.3 Triple-Entry Accounting Blockchain-Based -- 3 Research Methods -- 4 Triple-Entry Accounting Embedded with Smart Contract -- 5 Conclusion -- References -- Beginner Investors Behavior in Investment Decision Making -- 1 Introduction -- 1.1 Literature Review -- 2 Methods -- 3 Results -- 3.1 Validity Test -- 3.2 Reliability Test -- 3.3 Coefficient of Determination -- 3.4 F Test -- 3.5 Spearmen Test -- 4 Discussion -- 5 Conclusion -- References -- Measurement Models Tax Compliance, Tax Attitude, Tax Knowledge, Tax System Fairness and Tax Morale -- 1 Introduction -- 2 Literature Review Confirmatory Factor Analysis/CFA -- 3 Research Methods -- 4 Research Result -- 4.1 Confirmatory Factor Analysis Variable Tax Compliance -- 4.2 Confirmatory Factor Analysis Variable Tax Attitude -- 4.3 Confirmatory Factor Analysis Variable Tax Knowledge.

4.4 Confirmatory Factor Analysis Variable Tax System Fairness -- 4.5 Confirmatory Factor Analysis Variable Tax Morale -- 5 Conclusions and Suggestions -- References -- The Influence of Financial Knowledge on Tax Literacy with Individual Financial Management Behavior as a Mediation Variable and Living Cost as Control Variabel in Generation "Z" in Padang City -- 1 Introduction -- 2 Theoretical Basis -- 2.1 Tax Literacy -- 2.2 Financial Knowledge -- 2.3 Individual Financial Management Behavior -- 2.4 Living Cost -- 2.5 Conceptual Framework -- 2.6 Hypothesis -- 3 Methods -- 4 Research Results and Discussion -- 4.1 Results -- 4.2 Confirmatory Factor Analysis (CFA) -- 4.3 Structural Equation Modeling (SEM) -- 4.4 Hypothesis Testing Result -- 4.5 Discussion -- 5 Conclusions and Suggestions -- 5.1 Conclusion -- 5.2 Suggestion -- References -- Lectures, Students and Alumni Perceptions of Ethics Education in Accounting Education -- 1 Introduction -- 1.1 Kohlberg's Theory -- 1.2 Ethics Education -- 1.3 Lectures and Alumni Perceptions of Ethics Education -- 1.4 Students Perceptions of Ethics Education -- 2 Methodology -- 3 Results and Discussion -- 4 Discussion -- 5 Conclusions and Suggestions -- References -- Economics -- Financial Development and Economic Growth: Empirical Evidence from High-Income Countries -- 1 Introduction -- 2 Method -- 3 Results and Discussion -- 3.1 Result -- 3.2 Discussion -- 4 Conclusions and Suggestions -- 4.1 Conclusions -- 4.2 Suggestions -- References -- The Effect of International Economic Variables on Singapore Foreign Direct Investment in Indonesia -- 1 Introduction -- 2 Review of Literature -- 3 Results -- 4 Discussion -- 5 Conclusion -- References -- Profitability Analysis of Sharia Commercial Banks in Indonesia -- 1 Introduction -- 2 Method -- 3 Result and Discussion -- 3.1 Data Stationarity Test -- 3.2 Cointegration Test.

3.3 Vector Error Correction Model (VECM) -- 3.4 Impulse Response Function (IRF) -- 3.5 Variance Decomposition (VD) -- 4 Conclusion -- References -- Does Human Capital Have an Effect on Workers' Income? -- 1 Introduction -- 2 Method -- 3 Result and Discussion -- 3.1 Respondent Achievement -- 3.2 Regression Analysis -- 4 Conclusion -- References -- Exchange Rate Pass Through During the Covid-19 Pandemic in Indonesia -- 1 Introduction -- 2 Method -- 3 Results and Discussion -- 4 Conclusion -- References -- Analysis of SMEs Readiness in Developing Countries to Implement the Circular Economy -- 1 Introduction -- 2 Methods -- 3 Results -- 3.1 Presentation of Result -- 3.2 Bibliometric Analysis -- 4 Discussion and Conclusion -- References -- Strategies for Reducing Cultural Poverty -- 1 Introduction -- 2 Methods -- 3 Result and Discussion -- 4 Conclusion -- Appendix 1. Programs and Program Indicators in the RPJMD that Support Cultural Poverty Reduction Based on Cluster Division -- References -- Analysis of Tourist Revisit Intention at Silokek Geopark Tourism Object in Sijunjung Regency -- 1 Introduction -- 2 Method -- 3 Result and Discussion -- 3.1 Respondent's Achievement Level -- 3.2 Regression Analysis -- 4 Conclusion -- References -- Global Sustainable Tourism Council Criteria (GSTC) Approach in Sustainable Tourism Planning -- 1 Introduction -- 2 Method -- 3 Result and Discussion -- 4 Conclusion -- References -- Education -- A Qualitative Investigation of the Perceptions Student on Career Women -- 1 Introduction -- 2 Methods -- 3 Results and Discussion -- 4 Conclusion -- References -- Snake and Ladder: A Learning Media Digital -- 1 Introduction -- 2 Method -- 3 Result and Discussion -- 3.1 Media Development -- 3.2 Expert Appraisal -- 3.3 Product Trial -- 3.4 Results of the Significance of Learning Interest -- 4 Conclusion -- References.

Wekiddo as M-Learning to Improve Critical Thinking Ability and Student Achievement -- 1 Introduction -- 2 Literature Review -- 3 Method -- 4 Result and Discussion -- 4.1 Result -- 4.2 Discussion -- 5 Conclusion -- References -- Analysis of Student Investment Decisions in the Era of Industrial Revolution 4.0 -- 1 Introduction -- 2 Methods -- 3 Result and Discussion -- 3.1 Result -- 3.2 Discussion -- 4 Conclusion -- References -- The Influence of the Problem Based Learning Model Combined with 5E Assisted by Quizizz as Media Assessment on Higher Order Thinking Skills (HOTS) -- 1 Introduction -- 2 Methodology -- 3 Result and Finding -- 3.1 Difference Test and Analysis of N-Gain HOTS Conceptual -- 3.2 Difference Test and Analysis of N-Gain HOTS Procedural -- 3.3 Difference Test and Analysis of N-Gain HOTS Metacognitive -- 3.4 The Influence of the PBL Model Combined with 5E Assisted by Quizizz as Media Assessment on HOTS Conceptual Level -- 3.5 The Influence of the PBL Model Combined with 5E Assisted by Quizizz as Media Assessment on HOTS Procedural Level -- 3.6 The Influence of the PBL Model Combined with 5E Assisted by Quizizz as Media Assessment on HOTS Metacognitive Level -- 4 Conclusion -- References -- E-Module: Online Learning Media for Economics Learning in Senior High School -- 1 Introduction -- 2 Methods -- 3 Results and Discussion -- 3.1 Google Sites Integrated E-module Development -- 3.2 Expert Appraisal -- 3.3 Product Trial -- 3.4 Significance Test Results Experiment Class with Control Class -- 4 Conclusions -- References -- Electronic Project-Based Learning for Self-directed Thinking -- 1 Introduction -- 2 Methods of Research -- 3 Research Results -- 4 Conclusions -- References -- Games Learning Method in Improving Entrepreneurial Skills in Entrepreneurship Learning -- 1 Introduction -- 1.1 Entrepreneurship -- 1.2 Entrepreneurship Ability.

1.3 Games Learning -- 2 Methods of Research -- 3 Research Results -- 3.1 Research Profile -- 3.2 Thematic Results -- 3.3 Discussion -- 4 Conclusion -- References -- The Effect of Blended Learning on Student Learning Outcomes -- 1 Introduction -- 2 Method -- 2.1 Descriptive Analysis -- 2.2 Hypothesis Testing -- 3 Result and Discussion -- 3.1 Differences in Student Learning Outcomes Using the Blended Learning Method and Students not Using the Blended Learning Method -- 3.2 Differences in Student Learning Outcomes of SMA Negeri 1 Salimpaung Before and After Applying the Blended Learning Method -- 4 Conclusion -- References -- The Influence of Student Activity in Organizations on Students' Readiness in Entering the World of Work -- 1 Introduction -- 2 Methods -- 3 Result and Discussion -- 4 Conclusion -- References -- Entrepreneur -- Identification Characteristic and Behavior of Entrepreneurial Orientation of BUSiness's Millennial Generation of Padang City -- 1 Introduction -- 2 Methods -- 3 Result and Discussion -- 3.1 Result -- 4 Discussion -- 5 Conclusion -- References -- Demographic Characteristics and Business Performance: Evidence in Women Entrepreneurs -- 1 Introduction -- 2 Method -- 3 Result and Discussion -- 4 Conclusion -- References -- Overview of Changes in Attitudes Towards the Importance of Creative Photography Content as an E-Promotion Media for MSMEs in Pasie Nan Tigo-Koto Tangah Padang City -- 1 Introduction -- 2 Methods -- 3 Result and Discussion -- 3.1 Result -- 3.2 Discussion -- 4 Conclusion -- References -- The Effect of Competitiveness of SNS Use, Trust of SNS Use, Usefulness of SNS Use, Perceived Ease of Use, and Perceived Privacy Risk on Sustainable Entrepreneurial Intentions Through Perceived Desirability Ent Self-efficacy (Study on Students in Padang City) -- 1 Introduction -- 2 Method -- 3 Results and Discussion.

3.1 Research Model.