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 419 Documents
 15   16   17   18   19 
THE INFLUENCE OF CORPORATE SUSTAINABILITY ON TAX DISTRIBUTION AND DIVIDEND DISTRIBUTION Siagian, Valentine; Sinaga, Nensy Dwi Putri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th 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 corporate sustainability on effective tax rates and dividend payout ratios among companies listed in the LQ45 index over the period from 2018 to 2022. Corporate sustainability is increasingly recognized as a crucial aspect of business strategy, influencing financial structures and shareholder value distribution. Utilizing a panel data analysis taken from Bloomberg, we explore how sustainability growth rate affect their tax strategies and dividend policies. Our findings reveal a nuanced interaction between corporate sustainability and fiscal obligations. Specifically, the study indicates that higher levels of corporate sustainability correlate with a lower effective tax rate; however, this relationship is statistically insignificant. This suggests that while sustainable practices may influence tax-related decisions, other factors such as changes in tax legislation, profitability, and tax planning strategies might play more pivotal roles in determining the effective tax rate. Conversely, the impact of corporate sustainability on dividend payout ratios is both negative and statistically significant. Companies with robust sustainability practices tend to reinvest a greater portion of their earnings back into the business to support sustainable growth and long-term value creation, leading to lower dividend distributions. This finding highlights the prioritization of capital retention over immediate shareholder returns among sustainably focused firms in the LQ45 index. This research contributes to the understanding of how sustainability initiatives intersect with financial policies within Indonesian listed companies. The insights provided could help investors and policymakers better understand the financial implications of sustainability growth rate, particularly in emerging markets where such practices are gaining momentum. The results also suggest areas for further research, particularly in exploring the indirect pathways through which sustainability might influence corporate financial policies.
ANTECEDENTS OF SECOND-HAND CLOTHES PURCHASE INTENTION AT THRIFT STORES Wijayanti, Cynthia Anna; Siahaan, Juniarty; Sembel, Jacquelinda Sandra
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th 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

Several previous research studies have explored purchase intentions for second-hand items like mobile phones, automobiles, and other products; however, the need for more literature explicitly focusing on the apparel industry and second-hand clothing is still open. Various factors motivating consumers to purchase second-hand clothes have been quantitatively studied, including economic, ecological, fashion, recreational, and ideological motivations. However, there is a need for a comprehensive quantitative study that examines the factors that influence the bargain-hunting motives and antecedents of purchase intentions to buy second-hand clothing at thrift stores. This study used a modified model to know the factors that affect the purchase decisions of second-hand clothes at thrift stores in Indonesia. The study involved 108 respondents of second-hand clothing buyers and was analyzed using Structural Equation Modeling with the software Smart PLS. The result showed that five hypotheses are supported, and seven are not supported. Frugality and Trust influenced bargain-hunting motives (Economic Motivations), while eco-consciousness, Trust, and bargain-hunting reasons also influenced the intention to purchase second-hand clothes. Regardless of the remaining seven hypotheses that were not supported, the research gives implications for managerial suggestions, limitations, and future research recommendations.
TRANSFORMATIONAL LEADERSHIP, MOTIVATION TO LEARN, INNOVATIVE WORK BEHAVIOR, AND JOB PERFORMANCE: A LEADERSHIP BEHAVIORAL DEVELOPMENT Ardi, Ardi; Meilani, Yohana F. Cahya Palupi; Tandiarak, Agustinus; Angelina, Inez
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th 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 explores leadership behavior development through the interaction of transformational leadership, motivation to learn, innovative work behavior, and employee performance. Previous research findings have shown a positive correlation between transformational leadership, motivation to learn, innovative work behavior, and increased employee performance. This research explores leadership behavior development through the abovementioned three factors. The data used in this research was collected from 75 employees working at PT XYZ in South Jakarta from September to December 2023. The statistical method uses Partial Least Square (PLS) Structural Equation Modeling (SEM) with bootstrapping analysis. Statistically, it is proven that transformational leadership significantly interacts with motivation to learn, innovative work behavior, and employee performance. Motivation to learn has a significant positive effect on innovative work behavior and employee performance, and innovative work behavior has a significant positive impact on employee performance. It was found that motivation to learn and innovative work behavior mediate between transformational leadership and employee performance. The research results suggest the importance of developing leadership attitudes through transformational leadership and motivating employees to continue learning to produce innovative ideas for the company's progress. Leaders recommend training and development programs that enhance transformational leadership, managerial leadership, and innovative work behavior for improved employee performance. Leaders facilitate effective communication and collaboration between relevant departments to foster a culture of innovation.
TOURISM CIRCULARITY AND VALUE CREATION: A BRAND-NEW OFFERINGS FROM TOURISM DESTINATION IN INDONESIA Sijabat, Ferdi Nazirun; Nurbismi, Nurbismi; Maulida, Zenitha; Yunidar, Syafira
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th 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 article aims to overview the opportunity to deliver a brand-new offering from tourism destination that is tourism circularity. Whereby, destination management organization might set a purposeful goal of making destination leaner toward generating circular value creation from each industrial players and stakeholders. Besides, the circularity value of tourism may also contribute to reducing waste and lasting the use of resources within tourism and hospitality industry.  Literature review was used as a method by collecting articles relating to tourism and circular economy and value creation to enable to develop a solid understanding on its relationship. This article is to contribute to the extension of discourses and implementation of circular economy value creation for tourism destination in Indonesia. An adopted model of stakeholder value creation and tourism circular economy were developed in a way to produce a brand-new offering.
THE IMPACT OF INFORMATION QUALITY, PROCESS QUALITY, AND SERVICE QUALITY TOWARDS ORGANIZATIONAL PERFORMANCE THROUGH ORGANIZATIONAL INNOVATIVENESS ON BEAUTY CLINICS IN SURABAYA Gunawan, Hananiel Mennoverdi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th 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 investigates the intricate interplay between information quality, process quality, service quality, innovativeness, and organizational performance within the context of beauty clinics in Surabaya. Drawing upon a mixed-methods approach, data is gathered from a diverse sample of beauty clinics. The study aims to discern the extent to which information quality influences the quality of processes adopted by beauty clinics and how this, in turn, impacts service quality. Furthermore, the research delves into how service quality and the overall competitiveness of beauty clinics mediate the relationship between information quality, process quality, and organizational performance. Surabaya, a vibrant cosmopolitan hub, serves as an ideal setting for this inquiry due to its burgeoning beauty industry and competitive market landscape. The findings are expected to provide valuable insights for beauty clinic operators, policymakers, and researchers alike, offering actionable recommendations to enhance organizational performance through strategic improvements in information management, process optimization, and service delivery. Ultimately, this study seeks to contribute to the existing literature on organizational innovativeness and performance within the beauty industry while offering practical implications for stakeholders navigating the dynamic business environment in beauty clinic in Surabaya.
THE INFLUENCE OF GREEN ADVERTISING ON CUSTOMER LOYALTY SENSATIA BOTANICALS IN SURABAYA Siahaya, Janice Carysa; 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

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

Abstract

Green advertising has emerged as a strategic approach for businesses to promote their environmentally friendly products and practices while appealing to environmentally conscious consumers. This study aims to investigate the impact of green advertising on customer loyalty, focusing on Sensatia Botanicals in Surabaya, Indonesia. Through a combination of quantitative methods, data will be collected from customers to explore their perceptions of Sensatia Botanicals' green advertising initiatives and their effects on loyalty towards the brand. The findings of this research will contribute to the understanding of how green advertising influences customer loyalty in the context of a specific company operating in Surabaya. This study also provides insights for businesses seeking to develop effective green advertising strategies to enhance customer loyalty and contribute to sustainable business practices.
PENGARUH GAYA HIDUP DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN IPHONE DI LINGKUNGAN MASYARAKAT KABUPATEN TASIKMALAYA Solihah, Nita; Rahayu, Isyana; Herawati, Herawati; Sudiarti, Sri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th 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

Saat ini, masyarakat menganggap smartphone sebagai suatu kebutuhan yang tak terpisahkan dari kehidupan sehari-hari, terutama seiring dengan kemajuan teknologi yang terus berkembang pesat. Penggunaan smartphone terus mengalami peningkatan setiap tahunnya, sementara persaingan di industri ponsel semakin ketat dalam upaya mengembangkan produk-produk inovatif. Tujuan dari penelitian ini adalah untuk mengidentifikasi dampak gaya hidup dan kualitas produk terhadap keputusan pembelian iPhone di Kabupaten Tasikmalaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan pengumpulan data dilakukan melalui penyebaran kuesioner. Sampel dipilih secara purposive sampling, melibatkan 74 pengguna iPhone di Kabupaten Tasikmalaya. jumlah responden ditentukan dengan menggunakan rumus Tabachnik dan Fidel. Analisis data dilakukan melalui regresi linear berganda dengan bantuan program statistik SPSS. Hasil penelitian menunjukkan bahwa gaya hidup dan kualitas produk memiliki pengaruh positif dan signifikan terhadap keputusan pembelian iPhone di Kabupaten Tasikmalaya.
QUALITY CULTURE THROUGH THE IMPLEMENTATION OF MBNQA QUALITY MANAGEMENT AND ITS RELATION TO THE COMPANY’S HUMAN CAPITAL PERFORMANCE Sondakh, Oliandes; Magdalena, Renna
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th 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 relationship between the quality culture fostered by implementing MBNQA quality management and human capital performance in one of Indonesia's largest industrial gas companies. One hundred eight employees with a level of management below that of a manager completed the survey questionnaires. Analyzing the relationship between seven variables of quality culture based on the Malcolm Baldrige Criteria for Performance Excellence, namely Leadership, Strategic Planning, Customer Focus, Measurement, Analysis and Knowledge Management, Focus on Manpower, Process Management, and Results, multiple linear regression techniques were employed. The study hypothesizes a statistically significant relationship between Customer Focus, Measurement Analysis and Knowledge Management, Focus on Human Resources, Process Management and Human Capital Performance. The study's findings suggest that the four quality cultures - Customer Focus, Measurement, Analysis, Knowledge Management, Focus on Human Resources, and Process Management - can be utilized effectively within the context of an industrial gas company to improve Human Capital performance. Few studies have examined the relationship between quality culture and the human capital performance of low-level managerial employees at Indonesia Gas Company, so the results are significant.
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

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

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

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

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.

Page 17 of 42 | Total Record : 419

 15   16   17   18   19 

Filter by Year

2022 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