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[UNVEILING THE INVESTORS MIND: AN ANALYSIS OF BEHAVIORAL BIASES IN STOCK INVESTMENTS ACROSS AGE, SEX, INCOME, EXPERIENCE, EDUCATION, AND MARITAL STATUS ]]>
<![CDATA[Antonius, Joscelyn]]>;
<![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[This research examines how investor personal characteristics namely age, gender, income, education level, stock investing experience, and marital status are related to investor propensity to experience behavioral biases. Four types of behavioral bias investigated in this research are overconfidence, herding behavior, disposition effect, and sentiment bias. The object of the research is active Indonesian stock investors with minimal 1 year experience. It is found that female investors are more prone to herding behavior compared to male. Longer investing experience is related to lower disposition bias, but higher overconfidence. No other association between other personal characteristics and those four behavioral biases.]]>
<![CDATA[TAX AVOIDANCE AS A RESULT OF DEBT LEVELS AND DEFERRED TAX ]]>
<![CDATA[Sudjiman, Lorina Siregar]]>;
<![CDATA[Sudjiman, Paul Eduard]]>
<![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[Enter Listed on the Indonesia Stock Exchange and included in the SRI-KEHATI Index for the years 2021-2023, the purpose of this research is to assess the impact of debt levels and deferred taxes on tax avoidance. The Completed Item All of the descriptive methods that were utilized in this investigation were quantitative. The framework of this study makes use of secondary data that was obtained from several information sources, including www.idx.com. Throughout the three-year observation period (2021-2023), sixty data points that satisfy particular criteria were gathered from twenty-five companies that were selected through the use of a purposive sampling approach. To study the data, various statistical methods were utilized, including descriptive statistics with classical assumption testing, multiple linear regression analysis, hypothesis testing using F and t-tests, and evaluation of the coefficient of determination. According to the findings of this research, from 2021 through 2023, the Deferred Tax variable does not have a substantial impact on tax avoidance actions when the context is partial (t). In the context of tax evasion, the Debt Level variable is completely insignificant. From 2021 through 2023, companies that are included on the SRI-KEHATI Index do not let the factors dealing with their Deferred Tax and Debt Level have a major impact on the steps they take to avoid paying taxes (F). The level of debt and the amount of deferred taxes do not simultaneously affect tax evasion in SRI-KEHATI index companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[ANALISIS PREFERENSI MASYARAKAT ACEH PADA BANK SYARIAH PASCA MERGER 3 BANK UMUM SYARIAH (BUS) ]]>
<![CDATA[Zarman, Nasri]]>;
<![CDATA[Eliana, Eliana]]>;
<![CDATA[Kobat, Yahya]]>;
<![CDATA[Zulfan, T.]]>
<![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[Semenjak diberlakukannya Qanun Aceh Nomor 11 Tahun 2018 Tentang Lembaga Keuangan Syariah mengharuskan perbankan di Aceh untuk melakukan merger dan konversi menjadi bank syariah yang berdampak pada masyarakat Aceh. Dengan kejadian ini menjadi sorotan dunia karena kinerja pemerintah dalam keseriusannya mengembangkan ekonomi islam khususnya perbankan syariah perlu diapresiasi setelah keberhasilannya menggabungkan 3 Bank Umum Syariah (BUS) menempati posisi ke 7 dengan asset terbesar secara nasional, yang awalnya ada posisi 20 atau 30 dan saat ini, BUS Indonesia mampu menghasilkan asset Rp 240 Triliun atau setara dengan USD16,78 miliar, sehingga masuk di dalam jajaran 10 bank syariah terbesar di dunia. Penelitian ini bertujuan untuk menganalisis pengaruh secara parsial dan simultan terhadap preferensi Masyarakat Aceh pada Bank Syariah Pasca merger 3 Bank Umum Syariah (BUS). Metode penelitian ini adalah metode kuantitatif, dengan jumlah sampel dalam penelitian ini adalah 100 responden. Data penelitian dikumpulkan melalui kuesioner yang dibagikan kepada responden. Data penelitian ini dianalisis dengan menggunakan model regresi linear berganda dan diolah dengan menggunakan bantuan SPSS (Statistical Package For The Social Sciences). Hasil penelitian ini menunjukkan bahwa literasi, inklusi, reputasi, religiusitas secara parsial dan simultan berpengaruh terhadap Preferensi Masyarakat Aceh Pada Bank Syariah Pasca Merger 3 Bank Umum Syariah (BUS).]]>
<![CDATA[SENSITIVITAS ARUS KAS TERHADAP KAS PERUSAHAAN INDONESIA ]]>
<![CDATA[Widjaja, Richeart]]>;
<![CDATA[Handoko, Liza]]>
<![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[Penelitian ini mengkaji apakah sensitivitas arus kas terhadap kas perusahaan di Indonesia bersifat asimetris. Data yang digunakan dalam penelitian ini mencakup 620 perusahaan non-finansial dan non-utilitas di Indonesia selama periode 2009-2021, menghasilkan total 5.360 observasi. Hasil analisis regresi menunjukkan bahwa terdapat asimetri dalam sensitivitas arus kas terhadap kas perusahaan. Ketika perusahaan mengalami arus kas positif, sensitivitas arus kas terhadap kas bersifat negatif. Sebaliknya, ketika perusahaan mengalami arus kas negatif, sensitivitas arus kas bersifat positif. Asimetri ini semakin nyata pada perusahaan yang memiliki keterbatasan akses terhadap keuangan eksternal (keterbatasan keuangan). Temuan ini menegaskan adanya asimetri dalam sensitivitas arus kas terhadap kas dan dampak keterbatasan keuangan eksternal terhadap kebijakan perusahaan di negara berkembang.]]>
<![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[ANALISIS EFEKTIVITAS ANGGARAN BELANJA PADA DIREKTORAT JENDRAL PERADILAN AGAMA MAHKAMAH AGUNG REPUBLIK INDONESIA ]]>
<![CDATA[Aris, Septika]]>;
<![CDATA[Simatupang, Apriani]]>
<![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[Pengukuran efektivitas terhadap penggunaan anggaran di lingkungan pemerintahan perlu dilakukan guna mengetahui kemampuan institusi tersebut dalam mencapai sasaran kerja yang telah direncanakan. Instansi pemerintah yang merupakan layanan publik sangat perlu dilakukan pengukuran efektifitas guna mengetahui seberapa efektif anggaran yang telah direncanakan melalui RAPBN (Rencana Anggaran Pendapatan Belanja Negara). Dalam penelitian ini data yang digunakan memiliki jenis data kuantitatif. Sumber data yang digunakan yaitu data sekunder yang didapatkan dari Laporan Realisasi Anggaran Belanja (LRA) periode 2011- 2022. Berdasarkan analisis, tingkat efektivitas yang terjadi selama tahun 2011 - 2022 mengalami kenaikan dan penurunan. Tingkat efektivitas tertinggi berada pada tahun 2019 yaitu sebesar 99,37% dan terendah pada tahun 2013 yaitu sebesar 96,05%. Secara keseluruhan dari tahun 2011- 2022 tingkat efektivitas anggaran Ditjen Badilag berada pada kriteria efektif dengan besaran nilai berkisar antara 96,05% - 99,37%. Perolehan nilai ini mengindikasikan bahwa realisasi anggaran diserap secara efektif dari pagu yang direncanakan. Hasil penelitian diharapkan untuk tahun-tahun berikutnya dapat digunakan sebagai acuan untuk melakukan perencanaan dan pertimbangan yang lebih baik lagi sehingga penyerapan anggaran pada setiap kegiatan dapat terealisasikan dengan optimal dan masuk dalam kategori sangat efektif.]]>
<![CDATA[PENGARUH METODE PEMBAYARAN COD TERHADAP MINAT BELI KONSUMEN PADA TIKTOKSHOP ]]>
<![CDATA[Nurmalinda, Sinta Yuli]]>;
<![CDATA[Fadilah, Ridwan]]>;
<![CDATA[Lestari, Dheri Febiyani]]>;
<![CDATA[Herdiyanti, Herdiyanti]]>;
<![CDATA[Jaenudin, Ujang Eri]]>
<![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[Dengan kemajuan zaman yang semakin modern dan teknologi yang semakin canggih, telah menciptakan sebuah sistem perdagangan yang dikenal sebagai E-commerce. Kemunculan berbagai marketplace telah meningkatkan persaingan di antara mereka. Hal ini mendorong Tiktok Shop untuk meningkatkan beberapa fitur dan promosi, seperti memperluas sistem pembayaran Cash on Delivery (COD) agar lebih menarik bagi konsumen. Perusahaan juga perlu mempertimbangkan faktor-faktor yang mempengaruhi minat beli konsumen di platform mereka, termasuk produk yang ditawarkan. Penelitian ini bertujuan untuk menggambarkan dampak metode pembayaran Cash On Delivery terhadap minat beli konsumen di aplikasi Tiktok Shop. Studi ini menerapkan pendekatan kuantitatif dengan menggunakan kuesioner sebagai alat pengumpulan data. Populasi yang menjadi fokus penelitian ini adalah mahasiswa/i Universitas Cipasung Tasikmalaya. Sementara itu, penelitian ini mengadopsi metode purposive sampling untuk memilih sampel, dengan jumlah responden sebanyak 100 orang. Analisis data dilakukan menggunakan teknik analisis regresi linear sederhana. Temuan dari penelitian ini menunjukkan bahwa variabel sistem pembayaran COD memiliki pengaruh positif dan signifikan terhadap minat beli konsumen.]]>
<![CDATA[PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN MODAL BANK TERHADAP PROFITABILITAS BANK UMUM DI INDONESIA TAHUN 2011-2022 ]]>
<![CDATA[Garinda, Hauracitra Eska]]>;
<![CDATA[Budhidharma, Valentino]]>
<![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[Penelitian ini menganalisis pengaruh dari risiko kredit, risiko likuiditas, dan modal bank terhadap profitabilitas bank umum di Indonesia tahun 2011-2022. Penelitian ini dilakukan dengan menguji hipotesis yang menjelaskan tentang hubungan antara risiko kredit, risiko likuiditas, dan modal bank terhadap profitabilitas bank yang diproyeksikan dengan variable ROA dan ROE. Teknik penelitian yang digunakan adalah regresi data panel kepada bank yang terdaftar di BEI periode 2011-2022. Hasil penelitian ini menunjukan bahwa risiko kredit berpengaruh positif signifikan terhadap profitabilitas. Risiko likuiditas berpengaruh negative tidak signifikan. Modal bank berpengaruh positif siginifikan terhadap ROA dan tidak signifikan terhadap ROE.]]>
<![CDATA[THE RESPONSE OF DEPOSITS IN THE BANKING SYSTEM TO SHOCKS IN THE MACROECONOMY ]]>
<![CDATA[Theola, Veliana]]>;
<![CDATA[Ponziani, Regi Muzio]]>
<![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 aims at determining the response of deposits (third party funds) in the commercial banks and rural banks to the shocks occurring to inflation, money supply, and USD/IDR exchange rate. So far previous study has mainly focused on only Islamic banks. The data collected were monthly data extending from January 2015 until December 2023. All the data were available on Bank Indonesia and OJK’s websites. The research method used was impulse response function (IRF) that was preceded by vector error correction model (VECM). Upon first examination, it was found out that the data were not stationary. Therefore, they need to be first-differenced for further testing. There was cointegration in the data and therefore we could conclude that banks deposit has a long-term relationship with inflation, money supply, and exchange rate. Impulse response function showed that deposits in the banking system will decrease whenever there is a shock on inflation. This shows how people in the rural and urban areas will hold more cash in the midst of high uncertainty in the economy. Moreover, when there are shocks happening to money supply and exchange rate, the deposits in the rural and commercial banks are very likely to decline. Again, this corroborates the evidence for the tendency of the population to hold more cash in hands to be prepared in times of high uncertainty in money supply and exchange rate.]]>
<![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.]]>
