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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 65 Documents
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Search results for , issue "8th National Conference Business, Management, and Accounting" : 65 Documents clear
ANALYZING CELEBRITY IMPACT ON TIKTOK ON CAMILLE BEAUTY'S PURCHASE INTENTION Julia Lathifah Kurniasari; Sentot Basuki Prayitno
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

In recent years, the rapid growth of social media platforms like TikTok has changed how beauty brands market their products, especially to younger audiences. This study, "Analyzing Celebrity Impact on TikTok on Camille Beauty's Purchase Intention,” looks at how celebrity endorsements on TikTok affect consumer behavior, focusing on Camille Beauty. The main goal is to see how Nadya Shavira's personal branding on TikTok impacts brand awareness, recall, and purchase intentions for Camille Beauty products. Data was collected from 100 respondents who follow Nadya Shavira on TikTok and engage with Camille Beauty's products. The findings show that Nadya Shavira's personal branding positively affects brand awareness and recall among her followers. Additionally, brand awareness and recall significantly boost the purchase intentions for Camille Beauty products. The study also finds that personal branding alone has a strong direct effect on consumers' purchase decisions, emphasizing the importance of influencer credibility and authenticity in the competitive beauty industry. These results show TikTok's effectiveness as a marketing tool for increasing brand awareness, recall, and purchase intentions through celebrity endorsements. Future research could build on these findings by looking at different social media platforms and a broader range of influencers to validate and generalize the results. Camille Beauty, a well-known local brand in Indonesia, is famous for its organic skincare products, especially its popular organic masks, which sell over 700,000 units per month. To higher purchase intentions. This underscores the importance of influencer credibility and authenticity in the beauty industry. The findings suggest TikTok is an effective platform for beauty brands to increase brand awareness, recall, and purchase intentions through celebrity endorsements. The research offers valuable insights for beauty brands and marketers to design better social media strategies by leveraging personal branding and influencer marketing. Future research could explore the impact of different social media platforms and a wider range of influences on consumer behavior, helping to validate and generalize the results across various contexts and industries, thus providing a clearer understanding of the role of social media in modern marketing strategies.
THE INFLUENCE OF CEO EX-AUDITOR BACKGROUND, CEO EXPERT POWER, AND CEO OWNERSHIP POWER ON FINANCIAL STATEMENT READABILITY Renna Magdalena; Oliandes Sondakh; Chavella Janice Davalin Wijaya
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th 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 three CEO characteristics—prior experience as an auditor (Ex-Auditor), expert power, and ownership power—on the readability of financial statements in the banking sector in Indonesia. The sample includes 42 banks listed on the Indonesia Stock Exchange (IDX), observed over four years from 2020 to 2023, resulting in 168 firm-year observations. Purposive sampling was used to select firms that disclosed relevant CEO information and published financial statements in English. Readability was assessed using the Gunning Fog Index, which was explicitly applied to the narrative disclosures in the notes and financial statements. Results from multiple linear regression analysis show that CEO Ex-Auditor experience and CEO Expert Power significantly and positively affect financial statement readability. In contrast, CEO Ownership Power does not exhibit a vital influence. These findings underscore the role of experience-based leadership in enhancing the clarity and transparency of corporate financial disclosures.
FAKTOR-FAKTOR YANG MEMPENGARUHI PURCHASE INTENTION YANG DIMEDIASI ATTITUDE TOWARD ADVERTISEMENT PADA PRODUK SOMETHINC DI MEDIA SOSIAL TIKTOK IGAAN Kresna Parinamidi; Dewi Surya Wuisan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Tujuan dari penelitian ini adalah untuk meneliti bagaimana pengaruh dari kelima faktor yang meliputi faktor Trustworthiness, Expertise, Attractiveness, Similarity, dan Attitude Toward the Influencer terhadap Attitude Toward Advertisement sebagai mediasi yang kemudian mempengaruhi faktor Purchase Intention pada produk somethinc di media sosial TikTok. Pengujian dilakukan secara kuantitatif dengan data survei yang dimodifikasi dari model penelitian terdahulu. Responden dipilih melalui purposive sampling, dan kuesioner disebarkan secara online. Dari responden yang memenuhi syarat, sebanyak 200 sampel dianalisis dengan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kelima variabel independen yaitu, Trustworthiness, Expertise, Attractiveness, Similarity, dan Attitude Toward the Influencer memiliki pengaruh yang signifikan dan positif terhadap Attitude Toward Advertisement. Serta, Attitude Toward Advertisement dapat memediasi secara signifikan dan positif pengaruh dari kelima variabel independen tersebut terhadap Purchase Intention. Implikasi manajerial dari penelitian ini dapat dipergunakan sebagai pertimbangan pengembangan produk berdasarkan variabel-variabel yang sudah diteliti oleh penelitian ini.
ANALISIS PENGARUH TRANSFER PRICING, PROPORSI KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN DI SEKTOR MINING Mary Christy Hasianna; Meiliana Jaunanda
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beberapa faktor terhadap penghindaran pajak di perusahaan. Variabel dependen yang akan diteliti adalah Penghindaran Pajak dengan variabel independen Transfer Pricing, Proporsi Kepemilikan Institusional, dan Komite Audit. Penelitian ini mengambil subjek berupa perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2021 hingga 2023. Sampel yang digunakan adalah perusahaan-perusahaan di sektor mining atau pertambangan yang terdaftar di BEI selama tahun 2021 hingga 2023, dengan pertimbangan bahwa sektor ini memiliki karakteristik khusus yang relevan dengan tujuan analisis. Untuk menganalisis data yang diperoleh, penelitian ini menggunakan metode analisis regresi linear yang diolah dengan perangkat lunak STATA, sehingga dapat memfasilitasi pengujian hubungan antara variabel-variabel yang diteliti. Selain variabel utama yang diteliti, penelitian ini juga menyertakan beberapa variabel kontrol, yaitu ukuran perusahaan (Size), ROA (Return on Assets), Leverage, dan intensitas modal (Capital Intensity). Variabel-variabel kontrol ini digunakan untuk meningkatkan akurasi dalam mengidentifikasi pengaruh variabel independen terhadap penghindaran pajak dan memastikan bahwa hasil penelitian lebih mewakili hubungan kausalitas yang sebenarnya antara variabel-variabel terkait
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Lina; Shantika Manggala
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to provide empirical evidence regarding the influence of enterprise risk management on firm value. In addition, this study aims to investigate the moderating role of corporate governance mechanisms, specifically independent commissioners, audit committees, and boards of directors, in enhancing the impact of enterprise risk management on firm value. This study uses 624 data from manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Hypothesis testing uses multiple regression analysis and moderated regression analysis methods. This study reveals that enterprise risk management has a positive influence on firm value. Meanwhile, independent commissioners, audit committees, and boards of directors as corporate governance mechanisms have not been proven to be able to strengthen the influence of enterprise risk management on company value.
ANALYZING EMPLOYEE ENGAGEMENT AMONG GENERATION Z: A LITERATURE REVIEW BASED ON JOB DEMANDS-RESOURCES MODEL, SOCIAL EXCHANGE THEORY, AND SELF-DETERMINATION THEORY Agustinus Toko Susetio
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This paper presents a systematic literature review on the factors influencing employee engagement among Generation Z based on Job Demand-Resource Model, Social Exchange Theory, and Self Determination Theory. By examining empirical studies focusing exclusively on Generation Z employees, this review identifies key factors: psychological (job stress), leadership style, organizational factors (organizational support, organizational commitment, work meaningfulness, wellbeing, value fit), work life balance, and workplace flexibility. Findings from various studies are combined to formulate strategic recommendations for developing managerial policies and work environments adaptive to the unique characteristics of Generation Z in the lens of Job Demand-Resource Model, Social Exchange Theory, and Self Determination Theory. The results indicate that interventions targeting key factors identified in this review are critical to enhancing employee engagement among Generation Z
PEMBERDAYAAN KETERAMPILAN DIGITAL DAN KREATIF DI SEKOLAH NON-PROFIT UNTUK MENDUKUNG INOVASI BERKELANJUTAN Calandra Alencia Haryani; Hery; Andree E. Widjaja; Feliks V.P. Samosir
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Transformasi industri berbasis digital menuntut penguatan literasi digital dan keterampilan kreatif di seluruh sektor pendidikan. Keterampilan dalam pembuatan website dan desain konten digital menjadi esensial untuk mendukung pembangunan industri yang inovatif dan berkelanjutan. Penelitian ini berbasis pada kegiatan Pengabdian kepada Masyarakat yang dilaksanakan di Sekolah Pendidikan Integral untuk Semua (PINUS), dengan tujuan meningkatkan keterampilan digital peserta didik melalui pelatihan berbasis WordPress dan Canva. Metode pelaksanaan melibatkan pelatihan berbasis proyek serta evaluasi melalui survei kepuasan peserta. Hasil penelitian menunjukkan adanya peningkatan kemampuan peserta dalam membangun situs web sederhana dan menghasilkan desain visual kreatif. Tingkat kepuasan peserta terhadap program tercatat sangat tinggi, dengan rata-rata skor 5 pada skala 1–5. Selain itu, peserta menunjukkan antusiasme dalam mengembangkan portofolio digital pribadi sebagai sarana personal branding untuk memperluas peluang ekonomi. Temuan ini mengindikasikan bahwa pendekatan praktis dalam literasi digital dapat menjadi strategi efektif dalam mendukung tujuan Sustainable Development Goal (SDG) 9, khususnya dalam memperkuat kapasitas inovasi dan keberlanjutan industri di masa depan.
PENDIDIKAN KEWIRAUSAHAAN TERHADAP NIAT BERWIRAUSAHA DENGAN VARIABEL PERCEIVED FEASIBILITY DAN PERCEIVED DESIRABILITY SEBAGAI MEDIASI Radityo Fajar Arianto; Apriani Simatupang
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan kewirausahaan terhadap niat berwirausaha, dengan perceived feasibility dan perceived desirability sebagai variabel mediasi. Dalam era ekonomi digital yang kompetitif, pendidikan kewirausahaan memainkan peran penting dalam mendorong generasi muda untuk menjadi wirausahawan. Namun, keberhasilan pendidikan ini tidak hanya ditentukan oleh peningkatan pengetahuan, tetapi juga oleh bagaimana peserta didik memandang kelayakan dan daya tarik dari kegiatan wirausaha. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 3 terhadap 140 responden yang telah mengikuti pendidikan kewirausahaan. Hasil penelitian menunjukkan bahwa pendidikan kewirausahaan berpengaruh positif secara langsung dan tidak langsung terhadap niat berwirausaha melalui perceived feasibility dan perceived desirability. Kedua variabel mediasi ini terbukti signifikan dalam memperkuat hubungan antara pendidikan dan niat berwirausaha. Penelitian ini memberikan kontribusi praktis bagi pengembangan kurikulum kewirausahaan agar lebih memperhatikan aspek persepsi psikologis dalam membentuk niat berwirausaha yang kuat.
ROLE OF TRUST IN GHOST KITCHENS: WHAT DRIVES IT AND WHY IT MATTERS Laurence; Sinta
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Indonesia is a country rich in cultural diversity, including in the food and beverage sector. In 2020, the food and beverage industry experienced its slowest growth due to the impact of the Covid-19 pandemic. This global crisis significantly altered consumer behavior, particularly in how individuals procure food and beverages from restaurants. One notable outcome of this shift is the emergence and growing popularity of ghost kitchens. This study investigates the relationships among several key variables: food quality, price, online reviews, trust, purchase intention, and word of mouth. The primary objective is to examine and analyze the positive influences among these variables. The research employs a quantitative approach through the distribution of questionnaires to Indonesian consumers aged 17 to 42 years—categorized as Generation Z and millennials—who have made purchases from ghost kitchens within the past three months. Data were collected using purposive sampling, resulting in 436 valid responses. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, implemented through SmartPLS. The theoretical framework is grounded in consumption value theory, the theory of planned behavior, and prospect theory. The findings indicate that food quality, price, and online reviews significantly and positively influence consumer trust. Furthermore, trust has a significant and positive effect on both purchase intention and word of mouth.
PENGARUH ATTITUDE, SUBJECTIVE NORMS DAN PERCEIVED BEHAVIORAL CONTROL TERHADAP GREEN ENTREPRENEURIAL BEHAVIOR DENGAN GREEN ENTREPRENEURIAL INTENTION SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA GEN Z DI JABODETABEK) Levina Deslie Nicola; Pauline H.Pattyranie Tan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Salah satu masalah lingkungan terbesar yang dihadapi umat manusia saat ini adalah pemanasan global. Fakta ini mengacu pada peningkatan suhu rata-rata atmosfer dan lautan bumi yang disebabkan oleh emisi gas rumah kaca seperti karbon dioksida (CO2) dan metana (CH4) yang dihasilkan oleh aktivitas manusia Dalam menghadapi isu global warming, kewirausahaan hijau (green entrepreneurship) muncul sebagai solusi yang semakin mendapatkan perhatian. Penelitian ini bertujuan untuk menganalisis mengeksplorasi pengaruh attitude, subjective norm, dan perceived behavioral control terhadap green entrepreneurial behavior dengan green entrepreneurial intention sebagai variabel mediasi pada mahasiswa Gen Z di JABODETABEK. Sampel penelitian ini terdiri dari kuesioner yang diberikan kepada responden. Data tersebut diolah menggunakan metode Pengujian Model Pengukuran (Outer Model) dan Pengujian Model Struktural (Inner Model) menggunakan aplikasi SMART-PLS. Hasil penelitian menunjukan Attitude, Subjective Norm dan Perceived Behavioral Control berpengaruh signifikan terhadap Green Entrepreneurial Intention. Perceived Behavioral Control berpengaruh signifikan terhadap Green Entrepreneurial Behavior. Green Entrepreneurial Intention terbukti memiliki pengaruh signifikan terhadap Green Entrepreneurial Behavior. Subjective Norm dan Perceived Behavioral Control berpengaruh signifikan terhadap Green Entrepreneurial Behavior melalui Green Entrepreneurial Intention. Attitude tidak berpengaruh signifikan terhadap Green Entrepreneurial Behavior melalui Green Entrepreneurial Intention.

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