cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dewi Sri Surya Wuisan
Contact Email
dewi.wuisan@uph.edu
Phone
+6221-5460901
Journal Mail Official
ncbma@uph.edu
Editorial Address
Kampus Universitas Pelita Harapan Gedung F lantai 12 Jl. M.H. Thamrin Boulevard 1100, Tangerang, Banten 15811
Location
Kota tangerang,
Banten
INDONESIA
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 65 Documents
 1   2   3   4   5 
Search results for , issue "8th National Conference Business, Management, and Accounting" : 65 Documents clear
PENGARUH NILAI-NILAI ORGANISASI TERHADAP PRAKTIK BISNIS BERKELANJUTAN DI INDONESIA Johnatan; Patricia
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia tumbuh pesat sebagai salah satu ekonomi utama di Asia Tenggara, menghadirkan peluang pertumbuhan serta tantangan dalam keberlanjutan. Di era globalisasi dan industrialisasi yang pesat ini, praktik bisnis berkelanjutan menjadi esensial untuk menyeimbangkan antara kemajuan ekonomi dengan tanggung jawab lingkungan dan sosial. Penelitian ini bertujuan untuk menyelidiki pengaruh nilai-nilai organisasi seperti tanggung jawab sosial, pelestarian lingkungan, dan manajemen yang etis terhadap adopsi praktik berkelanjutan pada perusahaan-perusahaan di Indonesia. Pendekatan penelitian yang digunakan bersifat kuantitatif, dengan data yang dikumpulkan melalui survei yang disebarkan kepada 51 pemilik dan/atau manajer perusahaan di berbagai sektor di Indonesia. Analisis data dilakukan menggunakan SmartPLS versi 4.0 untuk Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa nilai-nilai organisasi dan pendekatan kepemimpinan memiliki pengaruh yang positif dan signifikan terhadap integrasi praktik berkelanjutan, yang menunjukkan bahwa perusahaan dengan nilai-nilai organisasi yang kuat lebih siap untuk mencapai tujuan keberlanjutan jangka panjang.
THE IMPACT OF LIQUIDITY ON FINANCIAL DISTRESS Angela Irena; Thomson Sitompul
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research conducted using 7 year-period data to examine the financial performance fluctuation before and after pandemic COVID-19. The purpose is to analyze the Impact of Liquidity towards Financial Distress with Firm Size as the Moderating Variable. The independent variable used in this research is Liquidity measured by Current Ratio. The dependent variable is Financial Distress which is measured by using Altman Z-Score formula. In addition, moderating variable Firm Size is measured by Ln multiply to Total Assets. By having the secondary data from infrastructure sector companies listed on the IDX in 2017-2023 and using purposive sampling method, 43 infrastructure companies are chosen as the samples from total of 65 companies. The data analysis in this research is using descriptive statistics, including minimum, maximum, mean and standard deviation. Then, multiple linear regression with classical assumption tests was used in this research. With that, data is processed through SPSS Statistics 25. The result of this study shows that Liquidity has significant impact towards Financial Distress. However, Firm Size is not able to moderate the relationship between Liquidity and Financial Distress since Liquidity has no significant impact towards Financial Distress through Firm Size as its moderating variable.
THE INFLUENCE OF FIRM SIZE AND CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE IN THE ASEAN MANUFACTURING SECTOR Gressieni Evelyn; Eduard Ary Binsar Naibaho
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of firm size and capital structure on the financial performance of ASEAN manufacturing companies during the 2014-2023 period, considering the influence of the COVID-19 pandemic. The pandemic triggered a global economic crisis, disrupting corporate financial stability. Total assets and revenue measure firm size, while capital structure is represented by the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER). Financial performance is assessed using return on assets (ROA), and Tobin's Q. Data from 767 companies was collected through purposive sampling and analyzed using a fixed-effects panel data model. The results reveal that total assets have a significant positive impact on ROA but a negative impact on Tobin's Q. Total revenue significantly positively affects both ROA and Tobin's Q. DAR has a significant negative impact on ROA, while DER shows a significant negative effect on Tobin's Q. These findings provide insights for company management in formulating financial strategies and for investors in evaluating investment potential based on firm size and capital structure.
ROLE OF CONSUMER ETHNOCENTRISM ON GENERATION Z PURCHASE INTENTION TOWARD CHINESE HOME APPLIANCES PRODUCTS IN JABODETABEK Jacelyn Zerlina Loraine; Benny Aristo
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Chinese home appliances continue to dominate the market, with imports seeing significant growth. This paradox highlights the tension between national pride and the appeal of foreign products. This research seeks to assess the impact of Indonesian consumer ethnocentrism, general country image of China, and product country image of China on Generation Z purchasing intentions for home appliances products from China. This research used survey method and data collection was conducted using a questionnaire distributed to 208 respondents who are familiar with Chinese home appliances products. The sampling technique used was purposive sampling, and data analysis was conducted with the SmartPLS version 4 software. The research results shows that Indonesian consumer ethnocentrism has an influence on general country image of China, Indonesian consumer ethnocentrism has an influence on product country image of China, Indonesian consumer ethnocentrism has an influence on purchase intention of Chinese home appliances, general country image of China has an influence on product country image of China, general country image of China has an influence on purchase intention of Chinese home appliances and product country image of China has an influence on purchase intention of Chinese home appliances. The findings of this research are hoped to serve as a strategy for both local and global companies in addressing consumer preferences in the Indonesian home appliances market. The Managerial implication of this research is recommending domestic companies to prioritize cultural values and Multinational companies can localize products and support local communities to increase familiarity and gain local consumer support.
THE INFLUENCE OF GROWTH OPPORTUNITY TOWARDS HEDGING DECISIONS WITH EARNINGS QUALITY AS A MODERATOR Melati Putri; Thomson Sitompul
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is conducted to analyze the influence of Growth Opportunity towards Hedging Decisions with Earnings Quality as the moderating variable in financial sector companies listed in the Indonesia Stock Exchange from 2019 to 2023, as the trend in hedging activities in Indonesia showed a contrasting belief to the Prospect Theory, in which the Indonesian companies hedged more when they might not be doing well in general during times of crisis. The independent variable used in this study is Growth Opportunity alongside 4 control variables. The dependent variable is Hedging Decisions and the moderator variable is Earnings Quality. The research used secondary data from financial sector companies listed in the IDX from 2019 to 2023 and the data source are S&P Capital IQ and Pro. By using the purposive sampling, 90 companies were eligible. The method Logistic Regression analysis is used and processed through SPSS version 25. The outcomes of the research indicate that both Growth Opportunity and Earnings-Quality-moderated Growth Opportunity have insignificant effect towards Hedging Decisions, implying that neither Growth Opportunity nor Earnings-Quality-moderated Growth Opportunity is a consideration for the accounting and management team of the Indonesian financial companies in deciding to carry out hedging activities during 2019-2023.
THE INFLUENCE OF GREEN FINANCE AND GREEN MARKETING ON SME PERFORMANCE: THE MODERATING ROLE OF INNOVATION CAPABILITY Maria Dini Gilang Prathivi; Sihombing, Ririsma; Antonius Juniarto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increasing global awareness of environmental sustainability has prompted businesses, including small and medium enterprises (SMEs), to adopt green finance and green marketing practices. However, the extent to which these strategies impact SME performance remains an important research area. This study aims to examine the influence of green finance and green marketing on SME performance, while also investigating the moderating role of innovation capability. A quantitative research approach is employed, using Structural Equation Modeling (SEM) to analyze data collected from SMEs that have implemented green finance and green marketing strategies. The results are expected to provide insights into how SMEs can leverage green financial resources and sustainable marketing approaches to enhance their performance, with innovation capability acting as a key enabler. The findings will contribute to both academic literature and practical applications, offering recommendations for SMEs to optimize their sustainability-driven strategies for competitive.
THE RELATIONSHIP BETWEEN ENVIRONMENT PERFORMANCE AND PROFITABILITY: A SECTORAL COMPARISON IN INDONESIA AND MALAYSIA Ilyona Risty; Junika Halawa
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the impact of environmental performance on financial performance in Indonesia and Malaysia, focusing on sectors with diverse environmental practices. Using secondary data from publicly available company reports, the research explores whether better environmental performance correlates with higher financial outcomes, specifically Return on Assets (ROA). The analysis employs panel data regression, which reveals that environmental performance positively influences financial performance, with a statistically significant coefficient for environmental performance. However, the model's explanatory power is modest suggesting that while environmental efforts are beneficial, they only partially explain variations in financial performance. This research offers practical implications for business practitioners, policymakers, and investors, emphasizing the importance of integrating environmental performance into broader business strategies to achieve sustainable financial success. The study also calls for further research to investigate the mediating factors and industry-specific variations that could enhance the understanding of the environmental-financial performance nexus, particularly in developing economies. The results provide a foundation for future studies exploring the intersection of environmental sustainability and financial performance in diverse global contexts.
CONSUMER WILLINGNESS TO PAY FOR SUSTAINABLE PRODUCTS Janice Carysa Siahaya; Tania Monica Potu; Yanuar Dananjaya
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The growing awareness of sustainability among consumers in Indonesia has led to a significant shift in preferences towards more environmentally friendly products, particularly in the fashion industry. This shift has been particularly evident in the case of Sejauh Mata Memandang, a fashion brand committed to sustainability. However, despite the increasing awareness, there is limited research on how far consumers are willing to pay a premium for sustainable fashion products. This study aims to explore the factors that influence consumers' willingness to pay a premium price for sustainable fashion products, specifically focusing on Sejauh Mata Memandang. The factors examined include Environmental Awareness, Price, Product Quality, and Trendiness, with the goal of understanding how these elements contribute to Brand Image, and how Brand Image influences the willingness to pay a premium price. Using a quantitative approach, data was collected from 200 consumers who have purchased Sejauh Mata Memandang products. The findings reveal that Environmental Awareness, Price, and Product Quality have a significant effect on Brand Image, which, in turn, influences consumers' willingness to pay premium prices. However, Trendiness did not show a significant impact on Brand Image in the case of Sejauh Mata Memandang. This research contributes to the academic discussion on sustainable marketing and consumer behavior in emerging markets, offering valuable insights for brands and policymakers to develop more effective marketing strategies and sustainability-oriented policies.
BELANJA PEMERINTAH DAN PERANGKAP KEMISKINAN: ANALISIS WILAYAH TIMUR DAN BARAT INDONESIA Novie Rarung; Ivonne S. Saerang; Hizkia H.D. Tasik
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kemiskinan telah menjadi masalah serius diseluruh negara dan merupakan fokus pencapaian tujuan pertama pembangunan berkelanjutan yang harus dicapai pada tahun 2030. Indonesia berambisi mancapai kemiskinan nol persen di 2045, dengan tantangan penurunan penduduk miskin yang relatif landai dan disparitas kemiskinan antarkawasan. Studi ini mencoba menguji pengaruh belanja pemerintah di bidang pelindungan sosial, pendidikan dan kesehatan, serta kebijakan dana desa terhadap kemiskinan antarkawasan di Indonesia menggunakan data realisasi belanja dan dana desa di seluruh kabupaten dan kota di Indonesia periode tahun 2016-2022 yang dianalisis dengan menggunakan metode data panel. Temuan menunjukan di KBI, dana desa konsisten mengurangi semua indikator kemiskinan (jumlah, kedalaman/P1, keparahan/P2), belanja kesehatan efektif mengurangi P1 dan P2, tetapi tidak jumlah kemiskinan, sementara itu belanja pendidikan dan perlindungan sosial justru memperburuk kemiskinan. Di KTI, belanja perlindungan sosial meningkatkan semua indikator kemiskinan, dana desa mengurangi jumlah kemiskinan, tetapi memperburuk P1 dan P2, sementara itu belanja pendidikan dan kesehatan, konsisten mengurangi semua dimensi kemiskinan. Temuan ini menunjukkan KBI lebih unggul dalam pemanfaatan dana desa, tetapi perlu reformasi belanja pendidikan dan perlindungan sosial. Sebaliknya KTI lebih baik dalam belanja pendidikan dan kesehatan, tetapi perlu evaluasi mendasar terhadap alokasi dana desa dan program perlindungan sosial.
THE ROLE OF GROWTH OPPORTUNITIES IN SHAPING CAPITAL STRUCTURE: A COMPARATIVE ANALYSIS OF REAL ESTATE COMPANIES Yanuar Dananjaya; Hananiel Gunawan; Priskilla Napitupulu
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines how growth opportunities influence capital structure decisions within the real estate sector through the lens of Trade-off and Pecking Order Theory. Using panel data from 58 publicly listed real estate companies (2019-2023), we investigate how growth opportunities affect the relationship between leverage and four determinants: profitability, liquidity, asset tangibility, and tax shield. By segmenting firms into high, medium, and low growth categories, our analysis reveals that profitability negatively affects leverage in both medium and high-growth firms, with stronger effects in high-growth firms, supporting Pecking Order Theory in environments of heightened information asymmetry. Asset tangibility shows a significant negative relationship exclusively in medium-growth firms, reflecting how inventory and land banks serve as potential collateral, though their effectiveness is dampened by information asymmetry in high and low-growth segments. Liquidity demonstrates a significant negative relationship in both high and medium-growth segments, with stronger effects in high-growth firms, while tax shield effects are insignificant across all categories. These findings contribute to capital structure literature by demonstrating how growth opportunities systematically alter traditional capital structure determinants in the real estate sector, offering important implications for corporate financial management.

Page 1 of 7 | Total Record : 65

 1   2   3   4   5 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue 8th National Conference Business, Management, and Accounting 7th National Conference Business, Management, and Accounting 6th National Conference Business, Management, and Accounting 5th National Conference Business, Management, and Accounting