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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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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LIQUIDITY TOWARD TAX AGGRESSIVENESS IN FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Meilani, Meilani; Angel, Angel
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 examines the influence of Corporate Social Responsibility, Profitability, and Liquidity toward Tax Aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2022. The independent variables used in this study are Corporate Social Responsibility measured by Corporate Social Responsibility Disclosure Index (CSRI), Profitability measured by Return on Assets (ROA), and Liquidity measured by Current Ratio (CR). Tax Aggressiveness as the dependent variable is measured by Effective Tax Rate (ETR). This study employs quantitative research design and use the secondary data, which is published financial statement and sustainability report in Indonesia Stock Exchange and company’s official website. From the total population of 43 companies, 27 food and beverages companies are chosen as samples by using purposive sampling method, resulting in total of 54 observations. The data analysis method used is multiple linear regressions, processed through Statistical Product and Service Solutions 26 (SPSS 26). The result of this study reveals that corporate social responsibility (CSRI) and liquidity (CR) have no significant influences toward tax aggressiveness partially. Meanwhile, profitability (ROA) has significant influence towards tax aggressiveness. Simultaneously, these three independent variables have significant influence toward tax aggressiveness.
RESKILLING AND UPSKILLING FOR CIRCULARITY: TALENT MANAGEMENT STRATEGIES TO UNLOCK SMART CIRCULAR ECONOMY OPPORTUNITIES IN THE DIGITAL AGE Napitupulu, Priskilla E.E.; 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

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Abstract

In the era of digitalization, reskilling and upskilling are pivotal in facilitating the realization of circular economy prospects through the amalgamation of digital technologies and circular economy principles. The integration of Industry 4.0 technologies has the potential to facilitate the execution of circular economy methodologies, particularly for small and medium enterprises, by utilizing digital instruments to bolster the circular transformation. Research indicates how digital technologies, such as artificial intelligence, big data analytics, and the Internet of Things, can enhance circular design principles, resulting in decreased wastage and enhanced material recycling rates in sectors like construction. Moreover, a comprehensive examination of existing literature underscores the significance of deploying diverse digital technologies throughout the product lifecycle to effectively implement circular economy tactics, advancing goals like resource optimization, prolonged product durability, and loop closure. Hence, talent management approaches that concentrate on enhancing the digital and circular economy proficiencies of employees are imperative for fully capitalizing on the potential of the intelligent circular economy model and fostering sustainable innovation and advancement in enterprises. Study literature review, Firstly, this study was focused on the whole articles that had been published from 2016 to 2024; all of which were in published semanticscholar.org. Secondly, this study was devoted to investigating a number of articles that focused primarily on human resources in the smart circular economy in the digital age. Thirdly, various parameters were used as foundations for content analysis. To enhance knowledge on human resources in smart circular economy paradigm, researchers and practitioners are advised to: (i) Skills and Competencies, (ii) Learning and Development (iii) Learning and Development (iv) Change Management
THE RESPONSE OF DEPOSITS IN THE BANKING SYSTEM TO SHOCKS IN THE MACROECONOMY Theola, Veliana; Ponziani, Regi Muzio
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 at determining the response of deposits (third party funds) in the commercial banks and rural banks to the shocks occurring to inflation, money supply, and USD/IDR exchange rate. So far previous study has mainly focused on only Islamic banks. The data collected were monthly data extending from January 2015 until December 2023. All the data were available on Bank Indonesia and OJK’s websites. The research method used was impulse response function (IRF) that was preceded by vector error correction model (VECM). Upon first examination, it was found out that the data were not stationary. Therefore, they need to be first-differenced for further testing. There was cointegration in the data and therefore we could conclude that banks deposit has a long-term relationship with inflation, money supply, and exchange rate. Impulse response function showed that deposits in the banking system will decrease whenever there is a shock on inflation. This shows how people in the rural and urban areas will hold more cash in the midst of high uncertainty in the economy. Moreover, when there are shocks happening to money supply and exchange rate, the deposits in the rural and commercial banks are very likely to decline. Again, this corroborates the evidence for the tendency of the population to hold more cash in hands to be prepared in times of high uncertainty in money supply and exchange rate.
EXPLORING THE IMPACT OF LEADERSHIP STRATEGIES ON CORPORATE SUSTAINABILITY: INSIGHTS FROM PROFITABILITY, ETHICAL GOVERNANCE, AND LONG-TERM VALUE CREATION Ruslaini, Ruslaini; Benardi, Benardi; Agustinus, Rendy
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 explores the impact of leadership strategies on corporate sustainability, focusing on profitability, ethical governcance, and long-term value creation. The study population consists of individuals occupying leadership positions in various corporation. The purposive sampling technique is used to select participants with extensive and insights into the interaction between leadership strategies and corporate sustainability. Data analysis involves thematic analysis to identify patterns, themes, and meaning within textual data. Through in-dept interviews, several key themes emerged, elucidating how leadership strategies influence corporate sustainability dimensions. Ethical leadership, strategic alignment of financial and sustainability goals, effective corporate governance, and transparent communication were identified as key drivers of sustainable business practices. Findings underscore the imperative for organizational to adopt a holistic apporoach to business, integrating sustainability principles into their core values and strategic decision-making process. By embracing these principles, organizations can enhance their long-term resilience, competitiveness, and contribution to society and the environment.
OVERCOMING PSYCHOLOGICAL BIAS AMONG STOCK INVESTORS: SEMINAR FOR A STOCK INVESTOR COMMUNITY Dananjaya, Yanuar; Siahaya, Janice Carysa
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 community service was a webinar for stock investors conducted in collaboration with Zhuan Community, a community of Indonesian stock investors. One of the problems usually faced by stock investors is psychological bias in making investment decisions. Some papers have reported that Indonesian stock investors are prone to psychological bias. In this webinar, it was shown to participants that humans are affected by psychological factors during decision making, especially financial related decisions. Those psychological factors create behavioral bias that reduce investment performance. Several examples of behavioral biases common in stock investors are introduced, namely overconfidence bias, herding behavior, disposition bias, and sentiment bias. Steps to mitigate the biases are offered. It is expected that understanding of how psychological factors affect investors behavior will enable participants to reduce its effect and thus act more rationally in making investment decisions.  
PERAN KNOWLEDGE MANAGEMENT SEBAGAI PENGUNGKIT KEBERHASILAN ORGANISASI Hadi, A Sigit Pramono; Ailani, Aretha Widi
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

Knowledge management is a procedure that assists companies in executing the processes of sorting, identification, arrangement, dissemination, and transfer of information as well as fundamental skills that constitute the competency of the company. The objective of knowledge management is to provide an understanding to all individuals regarding the managerial system. The primary resource that needs to be professionally managed is human resources, aiming to establish a more effective and efficient organizational management system. In an organization or business, each employee can experience the benefits of implementing knowledge management without having to start from scratch. Conversely, they can swiftly acquire such knowledge and enhance their individual competencies as part of leadership values development that will ultimately lead to organizational development. This article constitutes a library study and identifies that knowledge management plays a crucial role in enhancing organizational leadership capacity.
EDUCATION AND SOCIALIZATION OF PSAK 72 AND ITS AUDIT PROCEDURE IMPLICATIONS THROUGH FREE NATIONAL WEBINAR Magdalena, Renna; Sihombing, Tanggor; Karyawati, Golrida; Risty, Illyona; Herbert, Go George; Tjahjono, Josephine Kurniawati
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

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72.This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information.Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.
GREEN HUMAN RESOURCE MANAGEMENT, MOTIVASI INTERNAL, DUKUNGAN ORGANISASI TERHADAP KEPUASAN KERJA TENAGA KESEHATAN RUMAH SAKIT MILITER TINGKAT II XYZ-JAYAPURA Meilani, Yohana F. C. Palupi; Setiawan, Iwan
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 mengetahui adanya pengaruh Green Human Resource Management (GHRM), Remunerasi, Dukungan Organisasi, Motivasi internal,terhadapKepuasanKerja tenaga kesehatan di Rumah Sakit Tk.II Marthen Indey. Populasi dalam penelitian ini adalah perawat di Rumah Sakit Tk.II Marthen Indey, Jayapura. Pengumpulan data dengan alatukurkuesionermenggunakanskalalikert1-5.Respondenpenelitianberjumlah105responden.Teknik pengambilan sampel ditentukan dengan menggunakan metode purposive sampling sesuai kriteria inklusi yaitu perawat ruang rawat inap yang telah menjadi karyawan tetap minimal satu tahu.Penelitian ini menggunakan tehnik analisis data PLS-SEM dengan menggunakan analisa software SmartPLS. Hasil Penelitian ini menunjukkan bahwa green human resource management berpengaruh positif terhadap kepuasan kerja, remunerasi berpengaruh positif terhadap kepuasan kerja, dukungan organisasi berpengaruh positif, motivasi internal juga berpengaruhpositifterhadapkepuasan kerja terhadap kepuasan kerja. Kontribusi penelitian dapat memberikan gambaran bagi manajerial Rumah Sakit dalam mengelola kepuasan kerja karyawan khususnya perawat ruang rawat inap.
EFEKTIVITAS INSTRAGRAM MEDIA DINAS PARIWISATA BANTUL DALAM MENINGKATKAN MINAT KUNJUNGAN WISATAWAN NUSANTARA KE PANTAI GOA CEMARA Putri, Emmita Devi Hari; Yulianto, Atun; Hadi, Wisnu
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

Kabupaten Bantul yang terletak di Provinsi Daerah Istimewa Yogyakarta Indonesia, memiliki beragam potensi wisata termasuk wisata alam dan taman, gumuk pasir, pantai, bukit dan puncak, air terjun, museum, dan wisata budaya. Di antara destinasi wisata pantai yang populer di Bantul adalah Pantai Parangtritis, Depok, Parangkusumo, Goa Cemara, Cemara Sewu, Samas, Pandansimo, Kuwaru, dan Pantai Baru. Salah satu strategi penting dalam meningkatkan jumlah kunjungan wisatawan adalah melalui upaya promosi menggunakan media sosial. Kampanye media sosial merupakan kegiatan yang dilakukan untuk mempromosikan produk atau layanan melalui platform media sosial. Pelaksanaan kampanye media sosial melibatkan pembuatan konten menarik, penggunaan hashtag relevan, dan kerja sama dengan influencer. Ini adalah salah satu cara efektif untuk menarik perhatian dan minat wisatawan untuk mengunjungi destinasi wisata di Bantul. Tujuan dari penelitian ini adalah untuk menganalisis efektivitas media sosial Instagram Dinas Pariwisata Bantul (X1) dan media sosial lainnya (X2) terhadap minat  wisatawan (Y) di Pantai Goa Cemara Bantul Yogyakarta. Metode penelitian yang digunakan yaitu metode kuantitatif, menggunakan sumber data primer dan data sekunder. Responden penelitian diambil dari populasi pengunjung pantai Goa Cemara dengan sistem quota sampling sebanyak 200 responden. Hasil penelitian ini menunjukkan bahwa media sosial Dinas Pariwisata Bantul berperan penting dalam meningkatkan minat wisatawan terhadap Pantai Goa Cemara. Media sosial khususnya Instagram menjadi sarana yang efektif untuk mempromosikan Pantai Goa Cemara kepada wisatawan.
LIKE, COMMENT AND SHARE: THE INTERPLAY OF SOCIAL MEDIA MARKETING, BRAND GESTALT AND BRAND PERSONALITY Rayo, Edwina Fabiola; Rayo, Natashia Merrylien; Mandagi, Deske W.
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

Although there is a lot of research that discusses social media marketing, there is still not much that discusses the relationship between social media marketing and brand personality, especially not yet found research on social media marketing and brand personality involving brand gestalt variables. Therefore, this study aims to analyze the influence of social media marketing (SMM) on brand personality with brand gestalt as mediating variable on Starbucks Indonesia customers. This study used a quantitative descriptive method using primary data obtained from 232 respondents of Starbucks Indonesia customers within 3 months. The data analysis process uses the Structural Equation Model (SEM) which is carried out through the SmartPLS statistical program. The results of the study show that SMM does not have a direct positive and significant impact on brand personality but has a positive and significant impact on brand gestalt dimensions and their gestalt dimensions also have a positive and significant impact on brand personality. Furthermore, brand gestalt dimension fully mediates the effect of SMM on brand personality. This research provides additional literacy on SMM, brand personality and brand gestalt and provides information to practitioners in using SMM and brand gestalt in forming their brand personality.

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