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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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ANALISIS EFEKTIVITAS ANGGARAN BELANJA PADA DIREKTORAT JENDRAL PERADILAN AGAMA MAHKAMAH AGUNG REPUBLIK INDONESIA Aris, Septika; Simatupang, Apriani
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

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.
ADOPTING TRIPLE BOTTOM LINE APPROACH: TRANSFORMATIVE STRATEGIES FOR SUSTAINABLE MANAGEMENT AND ACCOUNTING Ratiyah, Ratiyah; Bahri, Syamsul; Hartanti, Hartanti
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

The adoption of the Triple Bottom Line (TBL) approach has gained momentum as organizations seek to integrate social, environmental, and economic considerations into their decision-making processes. This paper aims to explore transformative strategies for sustainable management and accounting through the implementation of the TBL approach. The research objectives include examining the challenges and opportunities associated with adopting TBL, analyzing the impact on organizational practices, and identifying key success factors. A qualitative research method is employed, incorporating case studies and interviews with practitioners. Findings reveal that organizations face various challenges in implementing TBL, including measurement difficulties and resistance to change. However, successful adoption of TBL can lead to enhanced stakeholder engagement, improved resource efficiency, and long-term financial viability. This paper contributes to the literature by providing insights into the practical implications of adopting TBL for sustainable management and accounting practices.
PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM DI INDONESIA Suseno, Kevin; Tjong, William
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 bertujuan untuk menguji apakah faktor makro ekonomi berpengaruh terhadap indeks harga saham gabungan (IHSG). Sampel dalam penelitian ini adalah perusahaan yang sudah listing di Bursa Efek Indonesia. Penelitian ini memakai metode regresi untuk menguji hipotesis penelitian. Hasil penelitian menemukan bahwa  produk domestik bruto (PDB) berpengaruh positif signifikan terhadap terhadap Indeks Harga Saham di Indonesia, inflasi tidak berpengaruh negatif signifikan terhadap Indeks Harga Saham di Indonesia, suku bunga berpengaruh negatif signifikan terhadap Indeks Harga Saham di Indonesia. PDB, inflasi dan suku bunga secara simultan berpengaruh terhadap Indeks Harga Saham di Indonesia. Penelitian ini memberikan implikasi penting bahwa pemerintah sebaiknya berhati-hati dalam menetapkan kebijakan yang bisa berdampak terhadap PDB, inflasi, dan suku bunga. R2 dalam penelitian ini adalah 90,22% berarti variasi nilai Indeks Harga Saham dapat dijelaskan oleh PDB, inflasi dan suku bunga. Sedangkan sebesar 9,78% lainnya dijelaskan oleh faktor-faktor lain karena dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model.
THE EFFECT OF CORPORATE GOVERNANCE AND FIRM’S CHARACTERISTICS ON THE QUALITY OF SUSTAINABILITY REPORTING ON COMPANIES IN INDONESIA Triwacananingrum, Wijaya; Hamdari, Janice; Priscilla, Savira Sandra; Valerie, Valerie
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 study aims to provide empirical evidence regarding the effect of corporate governance and company characteristics on the quality of sustainability reporting. Where the corporate governance component used is the board size (BD_SZ), board independence (BD_ID) , and audit committee (AU_CM) while the characteristic component is the return on assets (ROA), current ratio (CR), leverage (DER) and company size (SIZE). The sampling method using purposive sampling method and for data analysis using multiple regression analysis methods with the help of the SPSS program application. This study uses a sample of 106 companies in Indonesia. Hypothesis testing results show that BD_SZ and ROA further enhance the quality of sustainability reporting. DER negatively affects the quality of sustainability reporting. Whereas BD_ID, AU_CM, CR and SIZE are proven to have no effect on the quality of sustainability reporting.
ENHANCING THE COMMUNICATION SKILLS AMONG HOTEL EMPLOYEES: THE INTRODUCTION OF MIND MAP TECHNIQUE Shu, Efin
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

Communication skills are essential in the Hospitality industry as the industry mainly deals with people. When communication is handled properly, it will develop guests’ loyalty toward the hotel brand. However, communication is usually challenging, especially during busy operational hours. Messages might not be delivered comprehensively at the right time due to employees’ forgetfulness. Therefore, this community service aims to introduce the mind map technique to the Hotel employees, to enhance remembering, and to assist in organizing their daily tasks better. The method used in this community service is providing training to explain the technique, continuing with a mind map exercise, and ending with group presentations. From the training, the employees had gained more understanding about the technique. They felt that the technique was able to answer their needs related to effective communication and had a real and positive impact on them. The mind map technique is expected to be implemented daily by the Hotel employees so that the communication process will be improved. 
WORKPLACE DISRUPTION IN HRM Karollah, Banta; Abidin, Muhammad Zainal; Muhammad, Muhammad; Nurbismi, Nurbismi
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

Artikel ini mengeksplorasi fenomena disrupsi di bidang Manajemen Sumber Daya Manusia (SDM). Disrupsi ini dipicu oleh berbagai faktor, seperti kemajuan teknologi, perubahan demografi tenaga kerja, dan globalisasi. Penelitian ini mengkaji dampak disrupsi ini terhadap praktik SDM tradisional dan mengeksplorasi strategi yang dapat digunakan organisasi untuk beradaptasi dengan perubahan ini. Artikel ini menggunakan pendekatan eksplorasi kuantitatif dengan bantuan mesin pencarian Harzing Publis or Perish dan Mendeley melalui penelusuran publikasi di Scopus dalam rentang waktu 2014-2024 yang berkaitan dengan disrupsi di tempat kerja. Hasil penelusuran terhadap lebih dari 200 literatur yang berkaitan dengan disrupsi di tempat kerja menunjukkan bahwa disrupsi memiliki dampak yang signifikan terhadap praktik SDM. Organisasi perlu beradaptasi dengan perubahan ini dengan menerapkan strategi baru, seperti menggunakan teknologi untuk mengotomatisasi tugas SDM, menciptakan budaya kerja yang lebih fleksibel, dan mengembangkan program pelatihan dan pengembangan yang baru. Penelitian yang berkaitan dengan disrupsi di tempat kerja memberikan kontribusi yang signifikan untuk bidang SDM dengan memberikan pemahaman yang lebih baik tentang fenomena disrupsi dan strategi yang dapat digunakan organisasi untuk beradaptasi dengan perubahan saat ini. Penelitian yang mengeksplorasi disrupsi di tempat kerja juga memiliki implikasi praktis bagi para profesional SDM, yang perlu memperbarui pengetahuan dan keterampilan mereka agar dapat beradaptasi dengan lingkungan kerja yang baru.
CREATIVEPRENEURSHIP IN HIGH SCHOOL STUDENTS Radnan, Yokie; Meranga, Isana S.C.; Purba, John Tampil; Bernarto, Innocentius; Hariandja, Evo Sampetua
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 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.
PENGARUH ENTREPRENEURIAL SELF-EFFICACY, ENTREPRENEURIAL MOTIVATION, FAMILY SUPPORT TERHADAP ENTREPRENEURIAL INTENTION DENGAN ENTREPRENEURIAL EDUCATION SEBAGAI VARIABEL MEDIASI: STUDI PADA MAHASISWA DI UNIVERSITAS SWASTA WILAYAH JABODETABEK Sari, Citra Eka; Tan, Pauline H.Pattyranien
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 bertujuan untuk menganalisis pengaruh entrepreneurial self-efficacy terhadap entrepreneurial education, Untuk menganalisis pengaruh entrepreneurial self-efficacy terhadap entrepreneurial intention, Untuk menganalisis pengaruh entrepreneurial motivation terhadap entrepreneurial education, Untuk menganalisis pengaruh entrepreneurial motivation terhadap entrepreneurial intention, Untuk menganalisis pengaruh family support terhadap entrepreneurial education, Untuk menganalisis pengaruh family support terhadap entrepreneurial intention, Untuk menganalisis pengaruh entrepreneurial education terhadap entrepreneurial intention. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kausal yang diperoleh secara kuantitatif dengan menggunakan survei untuk menguji hubungan antar variabel pada penelitian ini. Populasi dalam penelitian ini yaitu semua mahasiswa yang ada di wilayah Jabodetabek yang memiliki minat kewirausahaan. Metode sampling yang digunakan adalah purposive sampling. Hasil pada penelitian ini adalah Entrepreneurial Self-Efficacy berpengaruh positif terhadap Entrepreneurial Education didukung. Entrepreneurial Self-Efficacy berpengaruh positif terhadap Entrepreneurial Intention didukung. Entrepreneurial Motivation berpengaruh positif terhadap Entrepreneurial Education tidak didukung. Entrepreneurial Motivation berpengaruh positif terhadap Entrepreneurial Intention didukung. Family Support berpengaruh positif terhadap Entrepreneurial Education didukung. Family Support berpengaruh positif terhadap Entrepreneurial Intention tidak didukung. Entrepreneurial Education berpengaruh positif terhadap Entrepreneurial Intention tidak didukung.
LEADERSHIP BEHAVIORAL DEVELOPMENT OF MILLENNIAL LEADERS AS A CHANGE AGENT IN THE DIGITAL TRANSFORMATION ORGANIZATION Ardi, Ardi; Meilani, Yohana FCP; Oktavianti, Ita; Aulia, Nurul
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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The projection for the year 2030 estimates that 75% of the workforce will be comprised of millennials, raising questions about their ability to lead in the future. The digital transformation era and Industry 4.0 provide ample opportunities for this generation to thrive with their rapid technological adaptation and openness to new ideas. This research examines the millennial leadership behavioral development to enable them to effectively become change agents in digital organizations, using the case study of William Tanuwijaya at Tokopedia. Through a review of literature from international sources during 2020-2023, this study discusses millennial leadership theories and change management, highlighting the importance of adaptive leadership capable of managing change in the face of digital organizational challenges. The research findings indicate that millennial leadership styles vary according to organizational contexts. Millennials are confronted with change management, where organizational readiness to adapt is critical to success. Through William Tanuwijaya's leadership at Tokopedia, millennial leadership characteristics prioritizing social and environmental issues, sustainability, and the implementation of sustainable values are evident, alongside collaboration with the government to create an inclusive environment and focus on innovation and digital transformation in the economy. Leaders like William Tanuwijaya start by building teams consisting of celebrities or public figures in Indonesia to promote Tokopedia and strengthen the company's image while formulating the company's vision and initiatives, motivating employees, overcoming obstacles such as improving work efficiency, implementing successful minor changes, ensuring smooth change integration, and making change an integral part of the organizational culture and system.
PENGARUH BRAND AWARENESS, BRAND IMAGE TERHADAP MINAT BELI KONSUMEN (STUDI KASUS PADA KONSUMEN RESTORAN JEPANG SHUSHI TEI DKI JAKARTA) Nelfianti, Fera; Andriani, Ria; Waru, Andi Putri Djohar Tenri
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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Bisnis makanan dan minuman di Indonesia saat ini sedang mengalami pertumbuhan yang sangat pesat di Indonesia. Konsep-konsep seperti Japanese food, Korean food, Indian food, Arabian Food menjadi bagian integral dari tren bisnis makanan dan minuman ini. Japanese food sendiri memiliki penggemar yang cukup banyak di Indonesia, masakan seperti sushi, sashimi, ramen, dan tempura telah mendapatkan popularitas yang besar di kalangan konsumen Indonesia. Rasa yang unik, bahan-bahan segar, dan presentasi yang menarik membuat masakan Jepang diminati oleh banyak orang. Dengan munculnya berbagai restoran yang menyajikan hidangan jepang di kota-kota besar, fenomena ini mencerminkan minat yang kuat dari konsumen terhadap jenis makanan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh Brand Awareness dan Brand Image terhadap minat beli konsumen terhadap restoran Sushi Tei di DKI Jakarta. Metode survei dilakukan dengan menyebarkan kuesioner kepada sampel konsumen yang telah memiliki pengalaman dalam mengunjungi Sushi Tei. Data yang terkumpul dianalisis menggunakan teknik regresi linear berganda untuk menguji hubungan antara variabel-variabel yang diteliti. Sedangkan data diuji menggunakan uji validitas dan reliabilitas. Hasil Dari penelitian ini menunjukkan terdapat pengaruh yang signifikan antara Brand Awarness, Brand Image terhadap Minat beli Konsumen pada Restoran Sushi Tei Daerah DKI Jakarta.

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