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Proceeding National Conference Business, Management, and Accounting (NCBMA)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 29624479     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 235 Documents
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Search results for , issue "7th National Conference Business, Management, and Accounting" : 235 Documents clear
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LIQUIDITY TOWARD TAX AGGRESSIVENESS IN FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Meilani, Meilani; Angel, Angel
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the influence of Corporate Social Responsibility, Profitability, and Liquidity toward Tax Aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2022. The independent variables used in this study are Corporate Social Responsibility measured by Corporate Social Responsibility Disclosure Index (CSRI), Profitability measured by Return on Assets (ROA), and Liquidity measured by Current Ratio (CR). Tax Aggressiveness as the dependent variable is measured by Effective Tax Rate (ETR). This study employs quantitative research design and use the secondary data, which is published financial statement and sustainability report in Indonesia Stock Exchange and company’s official website. From the total population of 43 companies, 27 food and beverages companies are chosen as samples by using purposive sampling method, resulting in total of 54 observations. The data analysis method used is multiple linear regressions, processed through Statistical Product and Service Solutions 26 (SPSS 26). The result of this study reveals that corporate social responsibility (CSRI) and liquidity (CR) have no significant influences toward tax aggressiveness partially. Meanwhile, profitability (ROA) has significant influence towards tax aggressiveness. Simultaneously, these three independent variables have significant influence toward tax aggressiveness.
PENGARUH BEBAN PAJAK, MEKANISME BONUS DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING Fitriyani, Melinda; Soetardjo, Mulyadi Noto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

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.
MEMBANGUN KEPEMIMPINAN BERKELANJUTAN MELALUI PELAKSANAAN PROGRAM MAGANG DI INKUBATOR BISNIS TEPATI KOPI KAMPUS STIE KASIH BANGSA Maolidah, Mutiara Khikmatul; Shoffy R.Z, Nailatus; Sara, Yuni; Sugiharti, Tanti; Benardi, Benardi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Artikel ini bertujuan untuk mendeskripsikan bagaimana membangun kepemimpinan berkelanjutan melalui program magang di inkubator bisnis Tepati Kopi kampus STIE Kasih Bangsa. Metode yang diterapkan pada artikel ini menggunakan penelitian kualitatif dengan pendekatan deskriptif. Data diperoleh melalui kegiatan wawancara dengan mahasiswa magang dan alumni tim manajemen Tepati Kopi. Program inkubator bisnis Tepati Kopi memberikan manfaat kepada mahasiswa untuk membangun keterampilan kepemimpinannya. Dengan mengikuti program magang, mahasiswa merasakan dampak positif yaitu belajar bagaimana mencari solusi yang lebih efisien, lebih mudah  mengeksplorasi sesuatu, mendapat pengalaman baru, memiliki kesempatan mengarahkan dan mengorganisir banyak orang untuk melakukan kegiatan serta belajar untuk mendisiplinkan diri, meningkatkan rasa kepercayaan diri, sehingga mahasiswa mampu membangun personal branding yang baik untuk mengaplikasikan kepemimpinan berkelanjutan. Inkubator bisnis seperti Tepati Kopi memberikan kontribusi dalam pengembangan kepemimpinan berkelanjutan bagi mahasiswa.
Determinan Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Moderasi pada Perusahaan Manufaktur di Indonesia Sormin, Partogian; Chaya, Aurrelia Shereen
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Penelitian ini bertujuan untuk mengevaluasi pengaruh investment opportunity set (IOS) yang diproksikan oleh MVBVA, kebijakan dividen oleh DPR, keputusan investasi oleh PER, dan political connection menggunakan variabel dummy terhadap firm value oleh PBV dan good corporate governance (GCG) sebagai variabel moderator. Sampel penelitian terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2018-2021 dan diekstraksi dari S&P Capital IQ. Data diolah menggunakan software SPSS Statistics IBM v.26 dengan metode purposive sampling. Analisis regresi linier berganda digunakan sebagai teknik analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa (1) peluang investasi yang ditetapkan berpengaruh positif terhadap nilai perusahaan (2) kebijakan dividen berpengaruh negatif terhadap nilai perusahaan (3) keputusan investasi berpengaruh positif terhadap nilai perusahaan (4) hubungan politik berpengaruh positif terhadap nilai perusahaan (5) tata kelola perusahaan yang baik tidak berpengaruh terhadap peluang investasi secara keseluruhan dengan nilai perusahaan (6) tata kelola perusahaan yang baik tidak berpengaruh pada kebijakan dividen dengan nilai perusahaan (7) perusahaan yang baik Tata kelola tidak berpengaruh pada keputusan investasi dengan nilai perusahaan (8) Tata kelola perusahaan yang baik tidak berpengaruh pada hubungan politik dengan nilai perusahaan.
PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA COSTUMER SECTOR DI INDONESIA Erlyn, Patricia; Triwacananingrum, Wijaya
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Penelitian ini adalah penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh pengungkapan laporan keberlanjutan terhadap nilai perusahaan. Sampel yang digunakan pada penelitian ini sebanyak 134 dari populasi perusahaan manufaktur sektor konsumsi primer dan sektor bukan konsumsi primer yang terdaftar di BEI pada tahun 2019-2022. Metode pemilihan sampel yang digunakan pada penelitian ini adalah dengan metode purposive sampling. Pengolahan data yang digunakan peneliti dalam menganalisa data menggunakan SPSS. Pada penelitian ini, variabel independent terdiri dari 3 variabel yaitu pengungkapan laporan keberlanjutan aspek ekonomi (EkDIS), pengungkapan laporan keberlanjutan aspek Lingkungan (LiDIS), pengungkapan laporan keberlanjutan aspek sosial (SoDIS) yang diproksikan menggunakan sustainability report disclosure index (SRDI) dari setiap aspek dan memiliki variabel dependen yaitu Nilai perusahaan (TobQ) yang diproksi oleh Tobin Q serta memiliki 4 variabel kontrol yaitu SIZE untuk menghitung ukuran perusahaan, AGE untuk menghitung umur perusahaan, ROA untuk menghitung profitabilitas, DAR untuk menghitung solvabilitas. Pada penelitian ini memiliki hasil penelitian yang menunjukan bahwa pengungkapan laporan keberlanjutan aspek ekonomi, pengungkapan aspek lingkungan dan pengungkapan laporan keberlajutan aspek sosial tidak mempengaruhi nilai perusahaan.
RESKILLING AND UPSKILLING FOR CIRCULARITY: TALENT MANAGEMENT STRATEGIES TO UNLOCK SMART CIRCULAR ECONOMY OPPORTUNITIES IN THE DIGITAL AGE Napitupulu, Priskilla E.E.; Dananjaya, Yanuar
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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In the era of digitalization, reskilling and upskilling are pivotal in facilitating the realization of circular economy prospects through the amalgamation of digital technologies and circular economy principles. The integration of Industry 4.0 technologies has the potential to facilitate the execution of circular economy methodologies, particularly for small and medium enterprises, by utilizing digital instruments to bolster the circular transformation. Research indicates how digital technologies, such as artificial intelligence, big data analytics, and the Internet of Things, can enhance circular design principles, resulting in decreased wastage and enhanced material recycling rates in sectors like construction. Moreover, a comprehensive examination of existing literature underscores the significance of deploying diverse digital technologies throughout the product lifecycle to effectively implement circular economy tactics, advancing goals like resource optimization, prolonged product durability, and loop closure. Hence, talent management approaches that concentrate on enhancing the digital and circular economy proficiencies of employees are imperative for fully capitalizing on the potential of the intelligent circular economy model and fostering sustainable innovation and advancement in enterprises. Study literature review, Firstly, this study was focused on the whole articles that had been published from 2016 to 2024; all of which were in published semanticscholar.org. Secondly, this study was devoted to investigating a number of articles that focused primarily on human resources in the smart circular economy in the digital age. Thirdly, various parameters were used as foundations for content analysis. To enhance knowledge on human resources in smart circular economy paradigm, researchers and practitioners are advised to: (i) Skills and Competencies, (ii) Learning and Development (iii) Learning and Development (iv) Change Management
PENERAPAN TEKNOLOGI BIG DATA DENGAN EVALUASI KEMATANGAN COMPLIANCE RISK MANAGEMENT (CRM) TERHADAP TAX COMPLIANCE DI ERA DIGITAL Astuti, Puji; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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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).
ADOPTING TRIPLE BOTTOM LINE APPROACH: TRANSFORMATIVE STRATEGIES FOR SUSTAINABLE MANAGEMENT AND ACCOUNTING Ratiyah, Ratiyah; Bahri, Syamsul; Hartanti, Hartanti
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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The adoption of the Triple Bottom Line (TBL) approach has gained momentum as organizations seek to integrate social, environmental, and economic considerations into their decision-making processes. This paper aims to explore transformative strategies for sustainable management and accounting through the implementation of the TBL approach. The research objectives include examining the challenges and opportunities associated with adopting TBL, analyzing the impact on organizational practices, and identifying key success factors. A qualitative research method is employed, incorporating case studies and interviews with practitioners. Findings reveal that organizations face various challenges in implementing TBL, including measurement difficulties and resistance to change. However, successful adoption of TBL can lead to enhanced stakeholder engagement, improved resource efficiency, and long-term financial viability. This paper contributes to the literature by providing insights into the practical implications of adopting TBL for sustainable management and accounting practices.
DOES INTERNAL CONTROL AFFECT THE QUALITY OF FINANCIAL REPORTING? Tandayu, Reynard; Rapina, Rapina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Mistakes in financial reporting are still a phenomenon that has occurred to date.  Internal control is one component that can influence the quality of financial reporting.  However, based on the results of previous research, there is still inequality, which is what motivates this research. This research aims to find out whether internal control influences the quality of financial reporting. This research uses a purposive sampling method.  The sample in this study was 70 financial employee respondents who worked in the service, manufacturing, finance, and health industries””hypothesis testing using SEM PLS. The research results show that internal control influences the quality of financial reporting. This research contributes to enriching the literature and contributes to companies improving and maintaining internal control so that they can produce good quality financial reporting. 
INFLUENCES OF KNOWLEDGE AND TECHNOLOGY ON STUDENT INVESTMENT INTERESTS: A STRUCTURAL EQUATION MODELING APPROACH Fadilah, Risa Asti Nur; Dadang, Dadang; Ridwan, Rizky; Riswandi, Dede; Astuti, Dewi Ratnasari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This empirical research at Universitas Cipasung Tasikmalaya explores the impact of investment motivation, foundational investment knowledge, and technological advancement on student investment interest, a critical component in the evolving economic landscape. The primary goal is to analyze how each factor influences students' inclinations toward the capital market, which is increasingly relevant in the modern economic framework. The study sampled 100 students from the Faculty of Economics & Business, surveyed through an online questionnaire during the 2022-2023 academic year. Data were analyzed using a quantitative approach with Structural Equation Modeling (SEM) processed via the SMART PLS application. The findings carry critical educational implications, underscoring the urgent need to integrate comprehensive investment principles and technology-based frameworks into curricula to develop financially literate students. This study serves as an indispensable blueprint for educational institutions and policymakers to design strategies that align with digital market trends, fostering a generation skilled in the digital financial environment. The research provides insights into key factors affecting student investment interest: although investment motivation did not show a significant positive impact, both basic investment knowledge and technological progress significantly enhanced student investment interest. This highlights the importance of educational strategies focused on basic investment literacy and the integration of advanced technology to cultivate more investment-savvy students.

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