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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 419 Documents
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PERAN KEPUASAN PEKERJAAN DAN PERSEPSI DUKUNGAN ORGANISASI TERHADAP KOMITMEN ORGANISASI DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOUR DALAM LAYANAN KESEHATAN INDONESIA David Maurice; Pauline H. Pattyranie
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Sebagai organisasi yang berpusat pada pelayanan pasien, sumber daya manusia merupakan salah satu aset penting yang perlu diperhatikan dalam upaya peningkatan performa rumah sakit. Organizational citizenship behaviour (OCB) merupakan variabel penting dalam manajemen sumber daya manusia yang telah dikaitkan dengan berbagai keluaran positif. Kepemimpinan transformasional merupakan faktor yang sering dikaitkan dengan peningkatan OCB pada pekerja. Walau demikian, dengan adanya tantangan jumlah sumber daya manusia pada layanan kesehatan yang belum memadai akan membuat semakin terbatasnya ketersediaan sosok pemimpin transformasional. Penelitian ini mengacu kepada teori pertukaran sosial sebagai alternatif dan bertujuan untuk menentukan pengaruh dari kepuasan pekerjaan, persepsi dukungan organisasi, dan komitmen organisasi terhadap OCB. Penelitian ini berfokus pada Rumah Sakit X Bandung yang menunjukkan performa di bawah rata-rata rumah sakit sejenis dalam beberapa tahun ke belakang. Di bawah kepemimpinan transaksional, ditemukan bahwa mayoritas pekerja Rumah Sakit X pun belum menunjukkan OCB dalam pekerjaannya. Dilakukan pengumpulan data secara cross-sectional menggunakan kuesioner daring terhadap seluruh populasi perawat tetap Rumah Sakit X yang berjumlah 98 orang. Analisa data dilakukan melalui analisis regresi dengan metode PLS-SEM. Hasil penelitian ini menunjukkan bahwa komitmen organisasi memiliki pengaruh positif langsung terhadap OCB. Sedangkan kepuasan pekerjaan dan persepsi dukungan organisasi memiliki pengaruh positif terhadap OCB melalui mediasi variabel komitmen organisasi
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT BELI INSTAGRAM SHOPPING DI INDONESIA Myrazteeva Charity Jacquelanne Mondigir; Margaretha Pink Berlianto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study was to determine the effect of trust, attitude, perceived ease of use, perceived usefulness, and alternative evaluation on purchase intention, the effect of trust on attitude, and the effect of perceived ease of use on perceived usefulness on Instagram Shopping. In this study using non-probability sampling techniques with purposive sampling. This study uses a questionnaire by distributing to 186 respondents and filtered 160 respondents who intend to shop through Instagram Shopping. The data obtained is processed using the Smart PLS 3.2.9 application. From this study, the results obtained are trust has a positive effect on purchase intention, trust has a positive effect on attitude, attitude has a positive effect on purchase intention, perceived ease of use has a positive effect on purchase intention, perceived ease of use has a positive effect on perceived usefulness. However, there is no influence between perceived usefulness on purchase intention and there is no influence between alternative evaluation on purchase intention. The limitations in this study are that it only focuses on the Instagram Shopping platform and respondents only come from Indonesia. In this study, it is hoped that Instagram Shopping can improve and maintain several things in Instagram Shopping.
FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN YANG MENDAPAT NOTASI Jonathan Frian; Tanggor Sihombing
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Fraud merupakan suatu masalah yang cukup besar dan sulit untuk dideteksi dalam dunia bisnis. Salah satu alat yang dapat digunakan dalam mendeteksi kecurangan adalah dengan menggunakan rasio keuangan, model terbaru dan sering digunakan saat ini adalah Dechow F-Score. Untuk perusahan notasi khusus yang digunakan dalam penelitian, Dechow F-Score memiliki kemampuan rendah dalam mendeteksi tingkat salah saji. Dengan tujuan membuktikan kemampuan Dechow F- Score, peneliti menggunakan variabel-variabel Fraud Triangle sebagai variabel lainnya yang dianggap memiliki pengaruh terhadap Dechow F-Score. Sampel yang digunakan disediakan oleh BEI berupa perusahaan yang memiliki notasi khusus. Laporan keuangan dari setiap perusahaan dikumpulkan dan diproses dengan statistik menggunakan model regresi linear berganda. Uji yang dilakukan meliputi uji statistik deskriptif, uji korelasi, uji asumsi klasik, dan uji hipotesis. Setelah penelitian dilakukan, variabel independen pressure, rationalization, dan opportunity terbukti tidak memiliki pengaruh terhadap Dechow F-Score.
Pengaruh Service Quality, Digital Technology pada Customer Perceived Value dan Perceived Trust pada PT Pupuk Indonesia Holding Company Zoel Hutabarat
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to examine the effect of interaction quality, outcome quality and environmental quality on customer perceived value which is moderated by digital technology and ultimately affects consumer trust. The object of the company in this study is PT Pupuk Indonesia Tbk with the respondents being distributor companies, farmer groups or cooperatives that place orders for subsidized fertilizers produced by the company. The form of this research is quantitative research by distributing questionnaires to 200 respondents spread throughout Indonesia. Questionnaire data will be processed using Smart PLS. The results of this study indicate that digital technology has not been utilized by distributors and farmer groups so that the digital technology variable has no effect on customer perceived value. Including digital technology variable as a moderator does not have an impact on strengthening or weakening the relationship between interaction quality, outcome quality and environment quality variables on customer perceived value. Outcome quality and environment quality variables have a direct effect on customer perceived value and customer perceived value influences perceived trust.Bahasa Indonesia Abstrak: Penelitian ini bertujuan untuk melihat pengaruh kualitas interaksi, kualitas hasil dan kualitas lingkungan terhadap nilai yang dirasakan pelanggan yang dimoderasi oleh teknologi digital dan pada akhirnya mempengaruhi kepercayaan konsumen. Objek perusahaan dalam penelitian ini adalah PT Pupuk Indonesia Tbk dengan responden adalah perusahaan distributor, kelompok tani atau koperasi yang melakukan pemesanan pupuk bersubsidi yang diproduksi oleh perusahaan. Bentuk penelitian ini adalah penelitian kuantitatif dengan menyebarkan kuesioner kepada 200 responden yang tersebar di seluruh Indonesia. Data kuesioner akan diolah menggunakan Smart PLS. Hasil penelitian ini menunjukkan bahwa digital technology belum dapat dimanfaatkan oleh distributor dan kelompok tani sehingga variabel digital technology tidak berpengaruh terhadap customer perceived value. Termasuk juga variabel digital technology sebagai moderator tidak memberi dampak memperkuat atau memperlemah hubunngan antara variabel interaction quality, outcome quality dan environment quality terhadap customer perceived value. Variabel outcome quality dan environment quality berpengaruh secara langsung terhadap customer perceived value dan customer perceived value berpengaruh terhadap perceived trust.
TINJAUAN SISTEMATIS: GREEN BONDS DI ASEAN DAN TANTANGAN YANG DIHADAPI Stefanus Dimas Ryan Saputro
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The importance of issuing green bond financing for renewable energy and energy efficiency in ASEAN to meet fast-growing energy demand and reduce global temperature rise. Two-thirds of the green bonds issued in ASEAN have been used to finance sustainable projects such as green buildings. However, this does not mean that this issuance is without challenges, one of which is the limited credit absorption capacity. This paper analyzes research related to the issuance of green bonds and the challenges faced in the ASEAN region. This method consists of systematically reviewing the growth and challenges of green bond issuance through journal reviews. This systematic review shows that it is important to issue and mobilize green bonds in the ASEAN region to accelerate the mobilization of renewable energy and other green projects such as green buildings with various challenges.
PENGARUH GREEN COMPETENCE BUILDING TERHADAP KINERJA TENAGA KEPENDIDIKAN PADA PERGURUAN TINGGI DI SURABAYA Erik Bisri Alamsyah; Eny Rochmatulaili
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Inisiatif lingkungan di universitas telah menempatkan penekanan yang lebih besar bagi dimensi teknis kinerja lingkungan seperti penilaian emisi Gas Rumah Kaca (GRK) bersama penggunaan energi tetapi kurang memperhatikan aspek perilaku manajemen kinerja lingkungan di universitas Studi tentang peran Green HRM bagi perilaku karyawan masih dalam masa pertumbuhan. Strategi pengelolaan SDM yang berfokus pada peningkatan kinerja perusahaan bisa dianalisis beserta model AMO (Ability, Motivation, Opportunity). Penelitian ini merupakan penelitian hubungan sebab akibat (causal explanatory) yang akan membuktikan hubungan kausal antara variabel bebas (independent variable) yaitu Green Competence Building(X1), Green Employee Involvement(X2) , Green Work Life Balance (X3); bersama variabel antara (intervening variable) yaitu Green Organizational Culture (Z); bersama variabel terikat (dependent variable) yaitu Kinerja Lingkungan (Y)  Tenaga Kependidikan Perguruan Tinggi yang ada di Surabaya.
THE EFFECT OF GENDER ON BOARD, FINANCIAL EXPERTISE OF CEO, AND POLITICAL CONNECTION TOWARD FRAUDULENT FINANCIAL REPORTING IN INDONESIA Chika Meyora Ismato; Elfina Astrella Sambuaga
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The view of this study is to examine the effect of gender and expertise and political connection on a fraudulent financial statement. Financial Reporting is measured by managerial ability which presents with M-SCORE variable, gender on board, financial expertise, and political connection. The population used in this study are the countries in Indonesia listed in IDX and S&P Capital IQ for 2018-2021. In this study, a total of 100 industrial enterprises whose annual reports were made public and who disclosed their external auditors on the Indonesia stock exchange were chosen on purpose. STATA 17 is used to test the sample in this study using the multiple regression method. The study in this study shows the following result: the impact of gender on board towards fraudulent financial statements is significant, and the impact of political connection towards fraudulent financial statements is insignificant. Also, financial expertise towards fraudulent financial statements can’t be defined.
DRIVING FACTORS OF YOUNG ENTREPRENEURSHIP IN PAPUA Renouw, Ade Andriani; Meilani, Yohana F. C. Palupi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Entrepreneurship is one of the benchmarks for the development of a country and a region. Support is provided by the government for young entrepreneurs, but motivation is needed within themselves to become entrepreneurs. Papua is an area in Indonesia where entrepreneurial growth is quite low. This is the concern of this research. This research focuses on young Papuan entrepreneurs who have become entrepreneurs. The researcher uses a qualitative exploration method to find out what factors support young entrepreneurs to become entrepreneurs. The results of this study indicate that passion is one of the factors that underlie Papuan youth's desire to become entrepreneurs. This research hopes to provide motivation for young people to start a business and for the government to be able to carry out activities that accommodate the results of this research. 
MODEL PENERAPAN SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA DAN DAYA SAING PERUSAHAAN Riswan E. Tarigan; Gabrielle Florencia; Vincent Cahyadi; Andree E. Widjaja
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Sebagian besar perusahaan membutuhkan pendekatan yang komprehensif dalam mengatur dan mengelola rantai pasok dari bahan baku hingga produk akhir yang dijual ke konsumen. Hal ini perlu dilakukan untuk meningkatkan efisiensi dan efektivitas rantai pasok, memperkuat hubungan dengan pemasok dan pelanggan melalui kolaborasi yang lebih baik dan pengelolaan risiko yang lebih efektif. Hal yang tidak kalah penting adalah mengurangi biaya persediaan yang selanjutnya dapat mengurangi biaya operasional secara keseluruhan. Dengan demikian penerapan Supply Chain Management (SCM) dapat meningkatkan kinerja dan daya saing perusahaan. Tujuan penelitian untuk menganalisis dan menyajikan model SCM yang dapat membantu perusahaan dalam meningkatkan kinerja dan daya saing.Penelitian ini mengkaji penelitian-penelitian terdahulu terkait topik bagaimana Supply Chain Management (SCM) dapat meningkatkan kinerja dan daya saing perusahaan. Penelitian ini menggunakan metode Kitchenham's Systematic Literature Review dengan studi kepustakaan dari jurnal-jurnal penelitian terdahulu yang berkaitan dengan topik SCM. Penelitian ini menghasilkan model penerapan supply chain management untuk meningkatkan kinerja dan daya saing perusahaan.
PENGARUH AUTHENTICITY, INTERACTIVITY, INVOLVEMENT DAN CUSTOMER ENGAGEMENT DALAM MEMPREDIKSI COSTUMER LOYALTY PADA PEMESANAN HOTEL MELALUI TRAVELOKA.COM Valdio Valdio; Margaretha Pink Berlianto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study was to determine the effect of authenticity, interactivity and involvement on customer engagement and customer loyalty in ordering hotels at traveloka.com and to determine customer engagement mediating the effect of authenticity, interactivity and involvement on customer loyalty in ordering hotels on traveloka.com. The population of this study were consumers ordering hotels at traveloka.com by distributing questionnaires to 160 samples. This study used a purposive sampling technique. Data analysis in this study used SEM-PLS. The results of this study show that authenticity, interactivity and involvement have a positive effect on customer engagement in booking hotels at traveloka.com. Interactivity has a positive effect on authenticity in booking hotels at traveloka.com. Interactivity and customer engagement have a positive effect on customer loyalty in booking hotels at traveloka.com. Meanwhile, authenticity and involvement have no effect on customer loyalty in booking hotels at traveloka.com. Customer engagement mediates the effect of authenticity, interactivity and involvement on customer loyalty in booking hotels at traveloka.com.

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