International Conference on Vocational Business, Logistic, Accounting, Supply Chain, Tax (ICoBLAST)

The Impact of Digital Payment Use on State Cash Accountability: Case Study at the Type A1 State Treasury Service Office Cirebon

Dian Kusuma Wardhani, Remelda Putri Nurdianty, Tri Wahyu Hidayati, Syarifa Ulya Fidyana, Eiffeliena Nuraini Fisikaningputri, Rifki Adhi Prasetyo

PDF

1-13

Reconciling Environmental, Social, and Governance Commitments with Corporate Tax Strategies in Indonesia: A Systematic Review

Naila Hanum, Raden Roro Diana Atika Ghozali, Rissa Anandita, Alyssa Nayla Evania

PDF

14-29

Gen Z's Financial Future: Social Media, Literacy, And Well-Being In Indonesia

Stephanie Maria Kosasih, Adelina Proboyo

PDF

30-43

Governing Ethical Supply Chains Through Blockchain: A TOE-Grounded Empirical Study of Saudi SMEs and Vision 2030 Alignment

Nehal M Rashad

PDF

44-57

Operational Risk Analysis of Sea Export Activities Using Failure Mode and Effect Analysis (FMEA) at PT XYZ

Vanny Putri Fadhillah, Nurul Imani Kurniawati

PDF

58-68

Using Balance Scorecard For Measuring Performance in SMEs : The Case Of Micro Business In Indonesia

Priska Shirty Thelma Mawuntu, Reynaldo Christian Aotama, Zoe Lawrence

PDF

69-89

DESIGNING A WAREHOUSE LAYOUT USING THE SHARED STORAGE METHOD WITH THE FIFO PRINCIPLE AT PT LINTANG PRATAMA EXPRESSINDO JAKARTA

Carissa Dewi Pratiwi, Riandhita Eri Werdani

PDF

90-100

Do Ownership and Gender Diversity Matter? Evidence on Sustainable Assurance and ESG Performance

Rani Raharjanti, Eka Murtiasri, Afiat Sadida, Agus Suwondo, Muhammad Noor Ardiansah

PDF

101-117

AUDIT COMMITTEE SIZE, INDEPENDENCE, AND MEETING FREQUENCY: DO THEY AFFECT ESG PERFORMANCE?

Alfita Rakhmayani, Rifki Adhi Prasetyo, Maya Aresteria, Dian Kusuma Wardhani, Muhammad Agung Syaputera

PDF

118-129

THE IMPACT OF CONTENT MARKETING, PRODUCT QUALITY, AND HEDONIC MOTIVATION ON IMPULSIVE BUYING BEHAVIOR

Herlin Wijayanti, Jati Handayani, Moh. Muslikh, Prihatiningsih Prihatiningsih, Winarni Winarni

PDF

130-140

INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT COMMITE, INSTITUTIONAL OWNERSHIP, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE

Apip Apip, Dwi Ratmono, Rossiana Aulia Shinta Dewi

PDF

141-168

THE INDIRECT ROLE OF GREEN LEADERSHIP IN PROMOTING ECO-FRIENDLY OPERATIONS THROUGH GREEN INNOVATION AND SUPPLY CHAIN PRACTICES

Pratami Wulan Tresna, Nurillah Jamil Achmawati Novel, R Marsha Aulia Hakim, Arbi Abdul Kahfi, Hardian Eko Nurseto, Sharon Ong Yong Yee

PDF

169-190

HUMAN RESOURCE COMPETENCY MODERATION IN DIGITAL PAYMENT SYSTEMS AND INTERNAL CONTROL SYSTEMS ON THE PREPARATION OF FINANCIAL REPORTS FOR BATIK SMEs IN TEGAL REGENCY

Dewi Kartika, Arifia Yasmin, Hana Irbah Fauziyah

PDF

191-205

SUPPLIER SELECTION AT THE RETAIL INDUSTRY USING THE ANALYTICAL HIERARCHY PROCESS (AHP) METHOD (CASE STUDY AT PT. XYZ LOMBOK WAREHOUSE BRANCH)

Fadli Jumhur, Ratih Purbasari, Rani Sukmadewi, Tribowo Rachmat Fauzan

PDF

206-217

SUSTAINABLE FAR FRAMEWORK: EMBEDDING ESG INTO TRANSFER PRICING GOVERNANCE FOR SUPPLY CHAIN RESILIENCE

Imran Rosyadi

PDF

218-236

ACCOUNTING CONSERVATISM, TAX AVOIDANCE, AND FIRM VALUE: IMPLICATIONS FOR FINANCIAL TRANSPARENCY AND REGULATION IN INDONESIA’S ENERGY SECTOR

Rifki Adhi Prasetyo, Dian Kusuma Wardhani, Eiffeliena Nur'aini Fisikaningputri Purwienanti, Alfita Rakhmayani, Putri Saskia Bulan Hanum

PDF

237-249

Does CEO Power Drive Corporate Tax Avoidance? Insights from Indonesia’s Energy Industry

Dian Kusuma Wardhani, Eiffeliena Nuraini Fisikaningputri, Rifki Adhi Prasetyo, Syarifa Ulya Fidyana

PDF

250-264

Exploring Ethical Competence as a Moderator of Ethical Perception’s Impact on Students’ Attitudes toward Tax Avoidance

Rissa Anandita, Raden Roro Diana Atika Ghozali, Naila Hanum, Gabrielle Selma Jonetta Silalahi

PDF

265-280

SUSTAINABILITY AND TAXES IN AN EMERGING MARKET: A QUANTILE PRESPECTIVE FROM INDONESIA

Raden Roro Diana Atika Ghozali, Rissa Anandita, Naila Hanum, Muhammad Nabil Subagja Hadiwidjaja

PDF

281-291

EMPLOYEE PERFORMANCE IN DISASTER LOGISTICS DISTRIBUTION: THE INFLUENCE OF HUMAN RESOURCE CAPABILITY, PLACEMENT, AND SUPERVISION

Mashudi Mashudi, Luluk Fauziah, Anafil Windriya, Farida Farida, Amanda Rizki Wulandari, Alisa Tsaniya Yuflihat, Ilham Ardhiansyah, Annisa Shafania Putri

PDF

292-307

THE INFLUENCE OF SHOPEE PAYLATER USAGE LEVEL ON GENERATION Z'S FINANCIAL MANAGEMENT

Ika Pratiwi

PDF

308-323

Drivers of Enhanced Supply Chain Circularity Performance with Green Supply Chain Resilience as Intervening Through ResourceBased View (RBV) & Dynamic Capabilities Theory (DCT)

Raditya Setiawan, Mahfudz Mahfudz, Kardison Lumban Batu

PDF

324-370

SOCIALLY RESPONSIBLE OR MERELY A PUBLIC STUNT? CSR, SKEPTICISM, AND COMPANY EVALUATION OF CIGARETTE COMPANIES

Lysander Darrell Wijaya Oeij, Antonio Darrell Pangadian, Adelina Proboyo, Fandy Tjiptono

PDF

371-383

CROSS-BORDER SUPPLY CHAIN FINANCE PLATFORM: SYNERGIZING INTERNATIONAL TRADE AND FINANCIAL STRATEGY FOR RESILIENT SUPPLY CHAINS IN SOUTHEAST ASIA

Nazilatul Hidayah

PDF

384-397

IMPLEMENTATION OF THE ENTREPRENEURSHIP LEARNING MODEL BASED ON BUSINESS PROJECTS FOR THE DEVELOPMENT OF THE TECHNOPRENEURSHIP SPIRIT AMONG STUDENTS

Mohammad Maskan, Ita Rifiani Permatasari, Ludfi Djajanto, Alifiulahtin Utaminingsih

PDF

398-409

SUSTAINABLE MARKETING STRATEGIES FOR BNPL SERVICES: A UTAUT-BASED CONSUMER LITERACY APPROACH

Idris Idris, Danes Quirira Octavio, Aryoga Wiweko, Adi Wahyu Anggara, Aulia Vidya Almadana

PDF

410-428

THE EFFECT OF RETURN ON EQUITY ON STOCK PRICES WITH EARNINGS PER SHARE AS AN INTERVENING VARIABLE IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD

Saratri Sarsintorini

PDF

429-435

THE INFLUENCE OF BRAND IMAGE AND ELECTRONIC WORD OF MOUTH ON PURCHASE DECISIONS ON WARDAH LIPSTICK PRODUCTS IN SEMARANG CITY

Syafa Istifara, Aprianti Endang

PDF

436-448

THE INFLUENCE OF INSTAGRAM CONTENT MARKETING AND SALES - PROMOTIONS ON PURCHASE DECISIONS (STUDY ON STARBUCK DR WAHIDIN’S CONSUMERS IN SEMARANG)

Rafli Hadyan Triprimansyah

PDF

449-459

GENDER INEQUALITY IN LOGISTICS INDUSTRY EMPLOYMENT: EMPIRICAL EVIDENCE FROM CENTRAL JAVA

Luluk Fauziah, Mashudi Mashudi, Anafil Windriya, Nurul Imani Kurniawati, Ilham Ardhiansyah

PDF

460-488

International Conference on Vocational Business, Logistic, Accounting, Supply Chain, Tax (ICoBLAST)

International Conference on Vocational Business, Logistic, Accounting, Supply Chain, Tax (ICoBLAST)

Vol 1, No 1 (2026): 1st ICoBLAST

Table of Contents

Articles

Editorial Policies

About the Conference

Archives

Others

	The Impact of Digital Payment Use on State Cash Accountability: Case Study at the Type A1 State Treasury Service Office Cirebon Dian Kusuma Wardhani, Remelda Putri Nurdianty, Tri Wahyu Hidayati, Syarifa Ulya Fidyana, Eiffeliena Nuraini Fisikaningputri, Rifki Adhi Prasetyo	PDF 1-13
	Reconciling Environmental, Social, and Governance Commitments with Corporate Tax Strategies in Indonesia: A Systematic Review Naila Hanum, Raden Roro Diana Atika Ghozali, Rissa Anandita, Alyssa Nayla Evania	PDF 14-29
	Gen Z's Financial Future: Social Media, Literacy, And Well-Being In Indonesia Stephanie Maria Kosasih, Adelina Proboyo	PDF 30-43
	Governing Ethical Supply Chains Through Blockchain: A TOE-Grounded Empirical Study of Saudi SMEs and Vision 2030 Alignment Nehal M Rashad	PDF 44-57
	Operational Risk Analysis of Sea Export Activities Using Failure Mode and Effect Analysis (FMEA) at PT XYZ Vanny Putri Fadhillah, Nurul Imani Kurniawati	PDF 58-68
	Using Balance Scorecard For Measuring Performance in SMEs : The Case Of Micro Business In Indonesia Priska Shirty Thelma Mawuntu, Reynaldo Christian Aotama, Zoe Lawrence	PDF 69-89
	DESIGNING A WAREHOUSE LAYOUT USING THE SHARED STORAGE METHOD WITH THE FIFO PRINCIPLE AT PT LINTANG PRATAMA EXPRESSINDO JAKARTA Carissa Dewi Pratiwi, Riandhita Eri Werdani	PDF 90-100
	Do Ownership and Gender Diversity Matter? Evidence on Sustainable Assurance and ESG Performance Rani Raharjanti, Eka Murtiasri, Afiat Sadida, Agus Suwondo, Muhammad Noor Ardiansah	PDF 101-117
	AUDIT COMMITTEE SIZE, INDEPENDENCE, AND MEETING FREQUENCY: DO THEY AFFECT ESG PERFORMANCE? Alfita Rakhmayani, Rifki Adhi Prasetyo, Maya Aresteria, Dian Kusuma Wardhani, Muhammad Agung Syaputera	PDF 118-129
	THE IMPACT OF CONTENT MARKETING, PRODUCT QUALITY, AND HEDONIC MOTIVATION ON IMPULSIVE BUYING BEHAVIOR Herlin Wijayanti, Jati Handayani, Moh. Muslikh, Prihatiningsih Prihatiningsih, Winarni Winarni	PDF 130-140
	INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT COMMITE, INSTITUTIONAL OWNERSHIP, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE Apip Apip, Dwi Ratmono, Rossiana Aulia Shinta Dewi	PDF 141-168
	THE INDIRECT ROLE OF GREEN LEADERSHIP IN PROMOTING ECO-FRIENDLY OPERATIONS THROUGH GREEN INNOVATION AND SUPPLY CHAIN PRACTICES Pratami Wulan Tresna, Nurillah Jamil Achmawati Novel, R Marsha Aulia Hakim, Arbi Abdul Kahfi, Hardian Eko Nurseto, Sharon Ong Yong Yee	PDF 169-190
	HUMAN RESOURCE COMPETENCY MODERATION IN DIGITAL PAYMENT SYSTEMS AND INTERNAL CONTROL SYSTEMS ON THE PREPARATION OF FINANCIAL REPORTS FOR BATIK SMEs IN TEGAL REGENCY Dewi Kartika, Arifia Yasmin, Hana Irbah Fauziyah	PDF 191-205
	SUPPLIER SELECTION AT THE RETAIL INDUSTRY USING THE ANALYTICAL HIERARCHY PROCESS (AHP) METHOD (CASE STUDY AT PT. XYZ LOMBOK WAREHOUSE BRANCH) Fadli Jumhur, Ratih Purbasari, Rani Sukmadewi, Tribowo Rachmat Fauzan	PDF 206-217
	SUSTAINABLE FAR FRAMEWORK: EMBEDDING ESG INTO TRANSFER PRICING GOVERNANCE FOR SUPPLY CHAIN RESILIENCE Imran Rosyadi	PDF 218-236
	ACCOUNTING CONSERVATISM, TAX AVOIDANCE, AND FIRM VALUE: IMPLICATIONS FOR FINANCIAL TRANSPARENCY AND REGULATION IN INDONESIA’S ENERGY SECTOR Rifki Adhi Prasetyo, Dian Kusuma Wardhani, Eiffeliena Nur'aini Fisikaningputri Purwienanti, Alfita Rakhmayani, Putri Saskia Bulan Hanum	PDF 237-249
	Does CEO Power Drive Corporate Tax Avoidance? Insights from Indonesia’s Energy Industry Dian Kusuma Wardhani, Eiffeliena Nuraini Fisikaningputri, Rifki Adhi Prasetyo, Syarifa Ulya Fidyana	PDF 250-264
	Exploring Ethical Competence as a Moderator of Ethical Perception’s Impact on Students’ Attitudes toward Tax Avoidance Rissa Anandita, Raden Roro Diana Atika Ghozali, Naila Hanum, Gabrielle Selma Jonetta Silalahi	PDF 265-280
	SUSTAINABILITY AND TAXES IN AN EMERGING MARKET: A QUANTILE PRESPECTIVE FROM INDONESIA Raden Roro Diana Atika Ghozali, Rissa Anandita, Naila Hanum, Muhammad Nabil Subagja Hadiwidjaja	PDF 281-291
	EMPLOYEE PERFORMANCE IN DISASTER LOGISTICS DISTRIBUTION: THE INFLUENCE OF HUMAN RESOURCE CAPABILITY, PLACEMENT, AND SUPERVISION Mashudi Mashudi, Luluk Fauziah, Anafil Windriya, Farida Farida, Amanda Rizki Wulandari, Alisa Tsaniya Yuflihat, Ilham Ardhiansyah, Annisa Shafania Putri	PDF 292-307
	THE INFLUENCE OF SHOPEE PAYLATER USAGE LEVEL ON GENERATION Z'S FINANCIAL MANAGEMENT Ika Pratiwi	PDF 308-323
	Drivers of Enhanced Supply Chain Circularity Performance with Green Supply Chain Resilience as Intervening Through ResourceBased View (RBV) & Dynamic Capabilities Theory (DCT) Raditya Setiawan, Mahfudz Mahfudz, Kardison Lumban Batu	PDF 324-370
	SOCIALLY RESPONSIBLE OR MERELY A PUBLIC STUNT? CSR, SKEPTICISM, AND COMPANY EVALUATION OF CIGARETTE COMPANIES Lysander Darrell Wijaya Oeij, Antonio Darrell Pangadian, Adelina Proboyo, Fandy Tjiptono	PDF 371-383
	CROSS-BORDER SUPPLY CHAIN FINANCE PLATFORM: SYNERGIZING INTERNATIONAL TRADE AND FINANCIAL STRATEGY FOR RESILIENT SUPPLY CHAINS IN SOUTHEAST ASIA Nazilatul Hidayah	PDF 384-397
	IMPLEMENTATION OF THE ENTREPRENEURSHIP LEARNING MODEL BASED ON BUSINESS PROJECTS FOR THE DEVELOPMENT OF THE TECHNOPRENEURSHIP SPIRIT AMONG STUDENTS Mohammad Maskan, Ita Rifiani Permatasari, Ludfi Djajanto, Alifiulahtin Utaminingsih	PDF 398-409
	SUSTAINABLE MARKETING STRATEGIES FOR BNPL SERVICES: A UTAUT-BASED CONSUMER LITERACY APPROACH Idris Idris, Danes Quirira Octavio, Aryoga Wiweko, Adi Wahyu Anggara, Aulia Vidya Almadana	PDF 410-428
	THE EFFECT OF RETURN ON EQUITY ON STOCK PRICES WITH EARNINGS PER SHARE AS AN INTERVENING VARIABLE IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD Saratri Sarsintorini	PDF 429-435
	THE INFLUENCE OF BRAND IMAGE AND ELECTRONIC WORD OF MOUTH ON PURCHASE DECISIONS ON WARDAH LIPSTICK PRODUCTS IN SEMARANG CITY Syafa Istifara, Aprianti Endang	PDF 436-448
	THE INFLUENCE OF INSTAGRAM CONTENT MARKETING AND SALES - PROMOTIONS ON PURCHASE DECISIONS (STUDY ON STARBUCK DR WAHIDIN’S CONSUMERS IN SEMARANG) Rafli Hadyan Triprimansyah	PDF 449-459
	GENDER INEQUALITY IN LOGISTICS INDUSTRY EMPLOYMENT: EMPIRICAL EVIDENCE FROM CENTRAL JAVA Luluk Fauziah, Mashudi Mashudi, Anafil Windriya, Nurul Imani Kurniawati, Ilham Ardhiansyah	PDF 460-488

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