Proceeding National Conference Business, Management, and Accounting (NCBMA)
Prosiding National Conference Business, Management, and Accounting (NCBMA) berisi artikel-artikel ilmiah dari para peneliti secara nasional yang mengikuti konferensi NCBMA yang diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan. Prosiding National Conference Business, Management, and Accounting (NCBMA) terbagi atas beberapa lingkup bidang keilmuan, meliputi manajemen strategis, manajemen SDM, manajemen keuangan, manajemen kewirausahaan, manajemen pemasaran, dan akuntansi.
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<![CDATA[UNLOCKING GENERATION Z’S MINDS ON STOCK INVESTMENT: DETERMINANTS OF MOBILE STOCK INVESTMENT APPLICATION ADOPTION ]]>
<![CDATA[Sembel, Jacquelinda Sandra]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[Generation Z is the youngest generation entering the stock markets. Their participation may break or make the future of stock investment. This study aims to investigate the determinants of the adoption of mobile stock investment applications by Generation Z. The study provides new insights into the minds of Generation Z on how their perception of financial risks and benefits, their financial literacy, and financial influencers affect their adoption of mobile stock investments applications in the context of Indonesia. The study used survey questionnaires as research instruments with Partial Least Square-Structural Equation Modeling (PLS-SEM) as the quantitative data analysis tool. This study involved 253 Generation Z who are active students at private universities in Java and Sumatra islands (the two most populous islands in Indonesia). The study found that perceived benefits, perceived technology security, and financial literacy affect the adoption of mobile stock investment applications. Finfluencers and Perceived financial risks were not found to have a positive influence on the adoption of mobile stock investment applications among Generation Z. ]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN DAN KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA UMKM (STUDI KASUS KEDAI DONKI EATERY & COFFEE) ]]>
<![CDATA[Ariswara, Resma]]>;
<![CDATA[Aprilia, Nabila]]>;
<![CDATA[Arifah, Alfin Nur]]>;
<![CDATA[Madyasari, Rina]]>;
<![CDATA[Akbar, Taupik]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[Mengkaji bagaimana kualitas pelayanan dan kepuasan pelanggan berdampak pada loyalitas pelanggan merupakan tujuan dari penelitian. Dalam penelitian, metode yang dipakai adalah purposive sampling dengan sample penelitian sebanyak 150 responden. Penelitan ini menggunakan pendekatan kuantitatif, analisis data yang dilakukan adalah menggunakan regresi linear berganda serta dibantu oleh program SPSS 25. Hasil penelitian menunjukan bahwa kualitas pelayanan dengan signifikan sebesar 0,763 > 0,05 artinya, bahwa kualitas pelayanan (X1) tidak berpengaruh signifikan terhadap loyalitas pelanggan (Y). Dengan nilai signifikan 0,000 < 0,05 dan nilai t hitung 5,602 > t tabel 1,976 menunjukan bahwa kepuasan pelanggan (X2) terdapat pengaruh signifikan terhadap loyalitas pelanggan (Y). Salah satu konsekuensi dari temuan ini adalah bahwa organisasi harus memprioritaskan kepuasan pelanggan untuk membangun hubungan jangka panjang dengan pelanggan. Ketika pelanggan puas dengan makanan dan layanan Donki, mereka lebih cenderung untuk kembali dan menghargai makanan dan layanan tersebut karena dapat menumbuhkan ikatan emosional yang kuat dan preferensi untuk restoran tersebut. Pemilik restoran yang bahagia juga lebih cenderung untuk memberi rekomendasi kepada publik, yang pada gilirannya dapat meningkatkan jumlah pelanggan dan meningkatkan reputasi restoran.]]>
<![CDATA[THE IMPACT OF RETURN ON ASSETS, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Ciptawan, Ciptawan]]>;
<![CDATA[Lim, Sheryn]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[Taxes play a huge role as the state’s main income to develop a country, these funds come from tax payments by taxpayers. Since taxes are used for the country’s well-being, government strive to receive as much amount of tax as possible, while taxpayers try to minimize tax payments as it is viewed as burden that decreases their net income, this practice is known as tax avoidance. Thus, there are a few key factors discussed in this study, namely return on assets, institutional ownership, and firm size on how they impact tax avoidance, focusing on Property and Real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Purposive sampling method is used as sampling technique in this study. From a population of 86 property and real estate companies, 25 of them are used as sample by adopting quantitative research design and utilizing secondary data, which are financial statements published on Indonesia Stock Exchange. Method of data analysis is carried out using multiple linear regression, processed through IBM SPSS version 26. The result of this study shows that return on assets has significant impact on tax avoidance, while institutional ownership and firm size does not have significant impact on tax avoidance. Simultaneously, all three independent variables have significant impact on tax avoidance.]]>
<![CDATA[THE IMPACT OF PROFITABILITY ON STOCK RETURNS: A COMPARATIVE ANALYSIS BETWEEN COMPANIES WITH HIGH AND LOW LEVERAGE LEVELS ]]>
<![CDATA[Lento, George]]>;
<![CDATA[Dananjaya, Yanuar]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[Various research has shown a positive relation between profitability and stock return. Higher profitability increases company value, and thus drives stock prices higher. We found that the relation is much weaker in companies with high leverage compared to companies with low leverage. The reason might be that in highly leveraged companies, the cash flow resulting from profit is mainly used to serve debt obligation, leaving little left for the stockholder. The result is important for stock investors to avoid putting too much emphasis on company profitability in making investing decisions.]]>
<![CDATA[IMPLEMENTASI SUSTAINABILITY CONTROL SYSTEMS: STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Ellenasari, Jesica]]>;
<![CDATA[Pratiwi, Nisa]]>;
<![CDATA[Fadilah, Yukeu]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[Semakin banyak perusahaan yang mengangkat wacana keberlanjutan, tetapi hanya sedikit yang memahami bagaimana Sustainability Control Systems (SCS) mendukung keberlanjutan dalam perusahaan. Faktanya, peran SCS sangat penting dalam membantu perusahaan menghadapi tanggung jawab sosial dan lingkungan dengan lebih efektif. Penelitian ini bertujuan untuk menggali sejauh mana implementasi faktor penentu dan hambatan dalam mengintegrasikan keberlanjutan melalui Sistem Pengendalian Keberlanjutan pada perusahaan manufaktur di Indonesia. Dengan memahami faktor-faktor yang memengaruhi integrasi keberlanjutan, penelitian ini berkontribusi pada pemahaman lebih lanjut tentang bagaimana perusahaan dapat mengadopsi praktik berkelanjutan dalam operasional mereka. Sedangkan metode penelitian yang digunakan adalah kualitatif. Data dianalisis menggunakan analisis konten kualitatif terhadap annual report dan sustainability report, dengan fokus pada indikator implementasi Sustainability Control Systems secara intensif. Hasil penelitian menunjukkan bahwa perusahaan yang telah mengimplementasikan indikator Sustainability Control Systems (SCS) jika dilihat dari Annual Report yaitu sebesar 1,23%, dan dari Sustainability Report sebesar 14,81%. Data ini mengindikasikan bahwa perusahaan manufaktur di Indonesia masih memiliki kesadaran yang kurang terhadap isu keberlanjutan. Dalam hal ini, peran pemerintah dan partisipasi masyarakat sangat penting untuk memperkuat pemahaman mengenai faktor-faktor yang memengaruhi pengembangan kemampuan perusahaan dalam mencapai tujuan keberlanjutan. Temuan ini memberikan bukti empiris baru bahwa dalam penelitian ini fokus peneliti bukan hanya pada kerangka atau indikator SCS, melainkan lebih mengeksplorasi sejauh mana implementasi indikator SCS pada perusahaan manufaktur di Indonesia.]]>
<![CDATA[THE IMPACT OF FINANCIAL LITERACY ON STOCK MARKET PARTICIPATION ]]>
<![CDATA[Parengkuan, Samuel Ray Aditya]]>;
<![CDATA[Kim, Sung Suk]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[This paper addresses the relationship between financial literacy and stock market participation and aims to reveal how an individual’s level of financial literacy affects stock market participation. Our comprehensive survey to measure financial literacy and investment behavior includes an assessment of financial literacy and investment attitudes. Results show that financial literacy has a significant impact on stock market participation, as individuals with high financial literacy better understand investment returns and make more informed decisions when making long- term investment is shown. Importantly, the results demonstrates that financial literacy is important in reducing ignorance about expected returns, effectively managing risk, and thereby preventing investors from engaging in optimistic investment behavior. This highlights the important role played by these findings highlight the potential of improving financial literacy to help investors make informed decisions and improve overall financial outcomes. The implications extend to policymakers, financial institutions, educators and individual investors, requiring a concerted effort to improve financial literacy for a more enlightened and responsible investment community.]]>
<![CDATA[PENGARUH BEBAN PAJAK, MEKANISME BONUS DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING ]]>
<![CDATA[Fitriyani, Melinda]]>;
<![CDATA[Soetardjo, Mulyadi Noto]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2015 hingga 2021. Sampel penelitian yang digunakan adalah perusahaan yang bergerak di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 203 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa beban pajak berpengaruh negatif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa adanya beban pajak yang semakin kecil mengindikasikan semakin tingginya keputusan transfer pricing yang dibuat. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa adanya kualitas audit yang baik memiliki tingkat keputusan transfer pricing yang lebih rendah. Namun, penelitian ini menemukan bahwa mekanisme bonus tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa besaran bonus tidak menjadi motif yang cukup untuk dipertimbangkan dalam perusahaan melakukan keputusan transfer pricing.]]>
<![CDATA[PENERAPAN TEKNOLOGI BIG DATA DENGAN EVALUASI KEMATANGAN COMPLIANCE RISK MANAGEMENT (CRM) TERHADAP TAX COMPLIANCE DI ERA DIGITAL ]]>
<![CDATA[Astuti, Puji]]>;
<![CDATA[Rapina, Rapina]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[The government seeks to optimize state revenue, one of which is by increasing taxpayer compliance (Riris, 2020). The level of formal compliance over the past 5 years has fluctuated, the ratio of SPT submission in 2017 was 72.58%, in 2018 it fell to 71.1% and in 2023 out of a total of 19.4 million taxpayers only 17.1 million taxpayers have carried out their obligations at the end of 2023 (Hariani, 2023). This research discusses the Application of Big Data Technology with CRM Maturity Evaluation to Tax Compliance in the Digital Era. This study aims to monitor how Big Data and CRM technology can assist DGT in improving formal and material compliance. By utilizing data from various sources including social media, DGT can improve efficiency in the taxation process. The implication of this research is the importance of the integration of Big data and CRM technology in increasing state revenue through increasing taxpayer compliance. The research method used is quantitative with a descriptive approach and verification analysis, hypothesis testing is done with primary data in the form of questionnaires distributed to Account Representatives (AR) in the West Java I Regional Office. The sampling technique used purposive sampling. The results of this study indicate that the application of big data (X1), and CRM (X2) has a significant taxpayer compliance in the digital era (Y).]]>
<![CDATA[FINANCIAL EDUCATION TOWARDS EARLY INVESTMENT IN HIGH SCHOOL STUDENTS: EVIDENCE FROM A RADOMIZED EXPERIMENT ]]>
<![CDATA[Nugroho, Vina]]>;
<![CDATA[Budhidharma, Valentino]]>;
<![CDATA[Kim, Sung Suk]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[This study investigate the effect of financial literacy towards investment decision among high school students in Jabodetabek. Students were provided with workshop of financial investment. This study address the following questions : are young people are financially literate? How can we enhance their financial literacy? We did pre test and post test for them. From pre test analysis, we found that most young peoples are not familiar with financial literacy. Because, only 39% from sample are familiar with concept of inflation. We use “interest rate” and “inflation” questions to be tested whether respondents were knowledgeable about those two criteria. This paper uses randomized experience to explore how financial literacy changes investment decision among young peoples. The effect of financial literacy program are strong. After having workshop, students are more knowledgeable about financial literacy that might be useful for their financial decision.]]>
<![CDATA[COMPARATIVE ANALYSIS OF SUSTAINABILITY REPORTING QUALITY ON GRI STANDARDS ]]>
<![CDATA[Triwacananingrum, Wijaya]]>;
<![CDATA[Azaria, Andrea]]>;
<![CDATA[Elizabeth, Elizabeth]]>;
<![CDATA[Novia, Giovani]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[The performance and success of a company is not only seen from a financial perspective, but also how the company can survive and manage resources sustainably. Therefore, companies need awareness of the importance of preparing sustainability reports as a basis for assessing company performance in non-financial terms. Guidelines for creating sustainability reports were prepared by the Global Reporting Initiative, which recently revised previous guidelines. This change in guidelines has only been implemented in the last two years, so further research is needed regarding its impact on the quality of sustainability reports. The data collection technique is carried out by analyzing the relevant documents, namely the company's sustainability report. Reports are analyzed based on predetermined indicators, and then classified in interval form so that they can be ranked based on the assessment compiled by NCSR in the ASRR assessment. It can be concluded from the research results that there were 107 changes in disclosure, which we then grouped into 11 sectors; the impact of changes in guidelines was most felt by the financial service company sector. Then the calculation results also show a change in the quality of sustainability reports from changing the GRI-G4 guidelines to GRI-Standards. These changes resulted in an increase in the report's quality rating from "Poor" to "Fair". This shows that the change in sustainability reporting guidelines from GRI-G4 to GRI-Standards has had a positive impact on the quality of sustainability reports. Changes in quality are progressive, so it is believed that the results obtained can improve if the research is carried out again in the next few years.]]>
