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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
MENDETEKSI LAPORAN KEUANGAN DENGAN HUKUM BENFORD (STUDI KASUS) Sihombing, Tanggor; Valira, Adeline Rie
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 studi ini ialah menjalani analisis bersama menggunakan pendekatan hukum benford dalam mendeteksi potensi manipulasi pada laporan keuangan perseroan industri finansial serta perbankan yang tercantum di Bursa Efek Indonesia tahun 2013 – 2022. Penelitian dijalankan pada data total aset, total liabilitas, serta total laba bersih dari 63 perusahaan, dengan menggunakan pendekatan kualitatif fungsionalis. Hasil pengujian menggunakan first digit test, second digit test, first-two-digit test menunjukkan bahwa analisis hukum benford dapat mendeteksi kecurangan laporan keuangan.
ANTESEDEN DAN KONSEKUENSI RELATIONSHIP QUALITY PADA SHOPEE LIVE Nathanael, William; Berlianto, Margaretha Pink
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

Penelitian ini dilakukan untuk mengetahui seberapa pengaruh social media marketing activity terhadap niat beli seseorang di live streaming shopee live. Penelitian ini menggunakan pendekatan kuantitatif dengan metode pengumpulan data melalui penyebaran kuisioner yaitu Google Form. Sampel yang digunakan dalam penelitian ini sebanyak 151 responden dengan metode non-probability sampling menggunakan judgement sampling. Pengolahan data dilakukan dengan menggunakan perangkat lunak, SmartPLS. Hasil dari penelitian ini Social media markting activity berpengaruh terhadap relationship quality, customer experience berpengaruh terhadap relationship quality, relationship quality berpengaruh terhadap purchase intention. Relationship quality berpengaruh terhadap loyalty intention, dan relationship quality berpengaruh terhadap participate intention. Dimana penelitian ini dilakukan terhadap industri online shopping khususnya Shopee live, yang dimana kegiatan media sosial marketing terbukti mempengaruhi niaseseorang untuk melakukan transaksi di shopee live Para penjual diShopee Live dapat memahami dan menggunakan social media marketing activity dalam meningkatkan penjualan ditoko online mereka. Penelitian ini diharapkan mampu memberi wawasa yang berharga dan juga bermanfaat bagi pelaku ritel lainnya dalam membangun loyalitas konsumen yang kuat dan berkelanjutan di Indonesia.
ENHANCING SOCIAL ENTREPRENEURSHIP AWARENESS AMONG CHURCH ORGANIZATIONS: A LITERATURE REVIEW Bukidz, Danny Philipe
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 research explores the emerging awareness of social entrepreneurship within religious organizations, focusing particularly on the role of church communities in fostering social entrepreneurial initiatives. Drawing on a comprehensive literature review, the study examines the interplay of individual, organizational, and societal factors influencing social entrepreneurship awareness within church organizations. Key findings reveal the significance of personal attributes such as self-efficacy and emotional intelligence, educational support mechanisms including mentorship and networking, and broader societal and economic contexts in shaping individuals' inclination towards social entrepreneurship within church settings. Additionally, the study highlights strategies for enhancing social entrepreneurship awareness at church organizations, ranging from education and training programs to community engagement projects and collaboration with external stakeholders. Implications for practice and policy underscore the importance of creating a supportive environment for social entrepreneurship within churches and advocate for further research to evaluate intervention effectiveness and address ethical considerations. Overall, this research contributes to a better understanding of social entrepreneurship awareness within religious organizations and offers practical insights for fostering a culture of social innovation and community development within church communities.
ANALISIS PENGARUH NETWORK RELIANCE, EXTERNAL NETWORKING BEHAVIOUR, DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA KEWIRAUSAHAAN UMKM DI YOGYAKARTA Roberd, Puti Alifa; Patricia, Patricia
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

UMKM memainkan peran yang cukup penting untuk pertumbuhan perekonomian di Yogyakarta setelah pandemi 2020. Meningkatnya jumlah UMKM di Yogyakarta tidak sejalan dengan tingkat keberhasilannya. Oleh karena itu penelitian ini menganalisis pengaruh dari network reliance, external networking behaviour dan orientasi kewirausahaan terhadap kinerja kewirausahaan UMKM di Yogyakarta. Metode yang digunakan yaitu metode kuantitatif dengan teknik pengumpulan data melalui penyebaran link kuesioner dengan metode sampling yaitu non-probabilitas. Sample dalam penelitian ini adalah para pelaku UMKM di Yogyakarta yang sudah beroprasi kurang lebih 5 tahun sebanyak 344 responden. Setelah data dikumpulkan, lalu diolah menggunakan aplikasi SmartPLS4. Dalam penelitian ini ditemukan network reliance berpengaruh positif terhadap kinerja kewirausahaan dan external networking behaviour, external networking behaviour berpengaruh positif terhadap kinerja kewirausahaan, orientasi kewirausahaan tidak memperkuat hubungan antara external networking behaviour dan kinerja kewirausahaan, external networking behaviour positf dan signifikan memediasi network reliance dan kinerja kewirausahaan.
THE RELATIONSHIP BETWEEN CSR AND FINANCIAL DISTRESS: MODERATED BY CORPORATE LIFE CYCLE Tjendrawirawan, Bella; Lusmeida, Herlina
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 research aims to prove empirically the relationship between Corporate Social Responsibility (CSR) performance and Financial Distress. Also to prove empirically how Mature Stage of Corporate Lifecycle is moderating the relationship between CSR performance and Financial Distress. The independent variable (CSR) is divided into 2 categories namely positive and negative. The populations are consumer sectors companies listed on the IDX during the period of 2018-2020. Based on purposive sampling criteria, the total observation for this study is 153 companies. Data were analysed using logistic regression analysis method by using a statistical software namely SPSS version 26. The results showed that positive corporate social responsibility has negative significant relationship with financial distress and mature stage of corporate life cycle is not significantly strengthen the relationship between positive corporate social responsibility and financial distress.
THE INFLUENCE OF INTEREST PAYMENT ABILITY TO RELATION BETWEEN COMPANY RISK AND DEBT LEVEL Octavia, Angelica; 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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Abstract

Trade off theory suggests that as business risk increases (decreases), company debt level will decrease (increase). This is because companies compensate for higher business risk with lower debt level as debt is riskier than equity. Companies also avoid higher interest rate charged for debt to companies with higher business risk. We found that company’s ability to pay for interest expense mitigate the negative relation between business risk and debt level among manufacture companies in Indonesia. As the ability to pay interest expenses increases, bankruptcy risk decreases. Lenders will perceive the company as a low-risk company, even though business risk is high. Another mechanism is that the ability to pay interest acts as a signal that the company has lower risk than what business risk suggests. The result is lower interest rate that leads to higher debt level.
PERAN IMPLEMENTASI CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SUSTAINABILITY REPORTING Immanuel, Gilbert; Sambuaga, Elfina Astrella
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 research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and frequency of board of commissioners, board of directors, and audit committee meetings that contribute to the establishment, implementation, and oversight of sustainability-related company policies. The research sample consists of 78 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022, selected using a purposive sampling method. This research utilizes secondary data sources obtained from the official BEI website, the respective company websites, and S&P Capital IQ to fulfill the data completeness tested with a multiple linear regression model using SPSS application. The research results indicate that the size of the commissioners and the frequency of audit committee meetings have a positive impact on sustainability reporting disclosure. Meanwhile, the research proves that the size of independent commissioners, the size of the board of directors, the size of the audit committee, the educational background of commissioners, the educational background of independent commissioners, the educational background of directors, the frequency of board of commissioners’ meetings, and the frequency of board of directors meeting do not have a significant impact on sustainability reporting disclosure. The implications of this research can raise awareness among business stakeholders and regulators about the importance of the role of commissioners and the frequency of audit committee meetings in enhancing sustainability reporting practices.
ANALISIS PREFERENSI MASYARAKAT ACEH PADA BANK SYARIAH PASCA MERGER 3 BANK UMUM SYARIAH (BUS) Zarman, Nasri; Eliana, Eliana; Kobat, Yahya; Zulfan, T.
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

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).
APAKAH ENVIRONMENTAL PERFORMANCE DAPAT DIPENGARUHI BIOLOGICAL ASSET INTENSITY DAN GREEN ACCOUNTING? Rhamadan, M. Taufik; Rifainy, Amnila Hanisah; Wahyuni, Citra Tri
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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Tujuan dari penelitian ini, untuk menganalisa pengaruh biological asset intensity dan green accounting terhadap environmental performance. Metode penelitian yang digunakan adalah kuantitatif dengan model Regresi Berganda menggunakan alat analisis eviews. Sampel penelitian berjumlah 100 data observasi dari perusahaan agrikultur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2022-2023. Hasil penelitian membuktikan bahwa biological asset intensity dan green accounting berpengaruh signifikan positif terhadap environmental performance. Sementara itu, berdasarkan hasil uji simultan didapatkan hasil bahwa biological asset intensity dan green accounting secara bersama-sama berpengaruh signifikan positif terhadap environmental performance.
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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Abstract

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.

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