Each character has a value assigned to it. If the encoding is ASCII, the letter s is stored inside the computer as the 8-bit binary value 01110011. The letter e is stored as the 8-bit value 01100101. So the word "secret" (encoded with ASCII) is converted to 01110011 01100101 01100011 01110010 01100101 01110100.
In fact, there is no conversion happening, because "secret" is always stored in binary format inside the computer. When you type the letter s on your keyboard, the keyboard sends a bunch of electric impulses to the motherboard (something like 1 volt, 2 volts, 2 volts, 2 volts, 1 volt, 1 volt, 2 volts, 2 volts).
Similarly, there is no conversion happening from the binary format 01110011 to the decimal format 115, because numbers are always stored in binary format (in a computer). We (humans) use the expression 115 to designate the 8-bit value 01110011 because it is easier to understand. The two notations are equivalent:
binary decimal
0 0
1 1
10 2
11 3
100 4
101 5
110 6
111 7
1000 8
1001 9
1010 10
1011 11
1100 12
1101 13
1110 14
1111 15
10000 16
10001 17
10010 18
10011 19
10100 20
10101 21
10110 22
10111 23
11000 24
11001 25
11010 26
11011 27
11100 28
11101 29
11110 30
11111 31
100000 32
Here is a link about counting in binary. Short version: when you count in binary, you do the same thing as usual, except that you forget the existence of the digits 2, 3, 4, 5, 6, 7, 8 and 9.