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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)
ISSN : -     EISSN : 29624479     DOI : -
Core Subject : Economy, Social,
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.
Articles 419 Documents
IMPROVING CAROLUS SURABAYA HIGH SCHOOL STUDENTS' UNDERSTANDING OF THE ACCOUNTANT PROFESSION USING GAMIFICATION TEACHING METHODS Magdalena, Renna; Risty, Ilyona; Herbert, Go George; Tjahjono, Josephine Kurniawati; Evangeline, Angela; Mandy, Mandy
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

Lecturers and students from the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. Sharing knowledge and learning from each other has become the responsibility of people fortunate enough to receive higher education. Understanding the role of an accountant is very important for students who will later study at a university. This service is carried out using the concept of gamification. Gamification in learning is an approach that combines game elements into the learning context to increase student engagement, motivation, and understanding. This approach uses rewards, achievements, competitions, and challenges to spark interest and drive for learning. By implementing gamification in learning, high school students will understand the material better.
FACTORS AFFECTING BRAND LOYALTY IN THE INDONESIAN COFFEE SHOP INDUSTRY (A CASE OF MAXX COFFEE) Rappoport, Alexander; Bernarto, Innocentius
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 purpose of this study is to examine the positive effect of experiential marketing on brand image, as well as to examine the positive effect of experiential marketing, and brand image on brand loyalty amongst Maxx Coffee consumers in Jakarta-Bogor-Depok-Tangerang-Bekasi or JABODETAEK area in Indonesia. The data was obtained through the distribution of questionnaire through Google forms. The number of samples collected was 210 respondents. Purposive sampling was applied to obtain the sample. Data analysis method by implementing the partial least square- structural equation modelling (PLS-SEM) approach. The results revealed that experiential marketing, and brand image have a positive effect on brand loyalty. Likewise, experiential marketing has a positive effect on brand image.
PENGARUH PERIKLANAN, CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK KECANTIKAN ALCOSS Leonardi, Angela Callista; Alfonsius, Alfonsius
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

Seiring berkembangnya zaman, kosmetik menjadi salah satu kebutuhan wanita yang sangat penting. Dalam kehidupan sehari-hari, wanita tidak bisa lepas dari kosmetik dari pagi hingga malam, baik itu wajah maupun tubuh. Di era sekarang ini, variasi produk kecantikan semakin beragam, dan persaingan di industri perawatan tubuh dan kosmetik semakin ketat. Pada saat yang sama, produk kecantikan dan kosmetik telah banyak mengalami perubahan, dengan berbagai inovasi yang memenuhi kebutuhan dan keinginan konsumen. Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh antara periklanan, citra merek dan kualitas produk terhadap keputusan pembelian produk kecantikan Alcoss Skincare. Sampel dalam penelitian ini berjumlah 75 responden dan teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian secara simultan menunjukkan bahwa periklanan, citra merek dan kualitas produk berpengaruh terhadap keputusan pembelian produk kecantikan Alcoss Skincare. Secara parsial menunjukkan bahwa periklanan berpengaruh signifikan terhadap keputusan pembelian, citra merek berpengaruh signifikan terhadap keputusan pembelian, dan kualitas produk berpengaruh terhadap keputusan pembelian produk kecantikan Alcoss Skincare.
PENGARUH PERSEPSI KUALITAS, PERSEPSI NILAI DARI BIAYA, IDENTIFIKASI MERK, KEPERCAYAAN MERK, KESELARASAN GAYA HIDUP, TERHADAP LOYALITAS MERK MELALUI KEPUASAN PELANGGAN (STUDI PADA KONSUMEN PENGGUNA H&M) Salli, Faustino Rizky Yo; Sihombing, Sabrina O.
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 mengukur seberapa kuatnya hubungan dari persepsi kualitas, persepsi nilai dari biaya, identifikasi merk, kepercayaan, keselarasan gaya hidup untuk membentuk kepuasan pelanggan hingga memunculkan loyalitas merk. Jenis penelitiannya adalah kuantitatif. Teknik pengumpulan datanya menggunakan kuesioner dengan skala Likert nilai 1-5. Teknik samplingnya menggunakan purposive sampling adalah karena penelitian ini membutuhkan karakteristik tertentu yaitu responden berusia 16 hingga 40 tahun, pernah membeli merek H&M minimal 2 kali. Responden dalam studi pendahuluan berjumlah 50 orang dan studi actual 290 orang. Pengolahan data menggunakan Partial Least Square – Structural Equation Modeling (PLS-SEM) dan diolah dengan menggunakan software SmartPLS. Hasil penelitian menunjukan persepsi kualitas berpengaruh positif dan signifikan terhadap kepuasan pelanggan, persepsi nilai dari biaya berpengaruh positif dan signifikan terhadap kepuasan pelanggan, identifikasi merk berpengaruh positif dan signifikan terhadap kepuasan pelanggan, kepercayaan merk berpengaruh positif dan signifikan terhadap kepuasan pelanggan, keselarasan gaya hidup berpengaruh positif dan signifikan terhadap kepuasan pelanggan, kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas merk, persepsi kualitas berpengaruh terhadap loyalitas merk melalui kepuasan pelanggan, persepsi nilai dari biaya berpengaruh terhadap loyalitas merk melalui kepuasan pelanggan, identifikasi merk berpengaruh terhadap loyalitas merk melalui kepuasan pelanggan, kepercayaan merk berpengaruh terhadap loyalitas merk melalui kepuasan pelanggan dan keselarasan gaya hidup berpengaruh terhadap loyalitas merk melalui kepuasan pelanggan.
THE INFLUENCE OF OPERATIONAL RISK, CAPITAL STRUCTURE, AND INTELLLECTUAL CAPITAL ON FIRM PERFORMANCE WITH CORPORATE GOVERNANVE MECHANISMS AS MODERATING VARIABLE Naibaho, Eduard Ary Binsar; Kurniadi, Timothy Hizkia
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 research aims to examine the influence of risk management, capital structure, and intellectual capital on firm performance with corporate governance as moderating variable. In this study, firm performance is measured by Tobin’s Q, operational risk is measured by the natural logarithm of operational loss, capital structure is measured by the DER ratio, intellectual capital is measured by MVAIC, and corporate governance mechanism is measured by board size and board independence. This study uses data from 115 companies located in the ASEAN region which are included in the Consumer Discretionary and Consumer Staples industry categories on S&P Capital IQ during the 2018-2022 period. The sampling method in this research used a purposive sampling method. This study found that operational risk and intellectual capital had no effect on firm performance, while capital structure had a positive impact on firm performance. This research also finds that corporate governance mechanisms can strengthen the positive relationship between operational risk and intellectual capital on firm performance.
ANALYSIS OF REGIONAL INEQUALITY IN THE PROVINCE OF MALUKU Uguy, Leroy Samy; Kembauw, Esther; Kakisina, Anrey P.; Kembauw, Marthina G. I.
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 determine the extent of regional inequality in Maluku Province, and to determine the factors that influence regional inequality such as population, education, health, regional labor. The analysis method used to see regional inequality is the Williamson Index. Meanwhile, Panel Data Regression is used to analyze the factors that influence inequality. Based on the results of the Williamson Index calculation, the inequality of Maluku Province is in the medium category at 0.45, the highest regional inequality is Aru Regency and Buru Regency. Furthermore, the results of Panel Regression with the fixed effect data model show that Population, Education, Health, Labor variables simultaneously affect regional inequality, while partially Population and Education have a positive effect at a significance level of α = 5% (95% confidence level). The coefficient of determination (R2) of 98% indicates that the specification of the regression model used is appropriate and has goodness of fit. Policy recommendations for overcoming inequality should prioritize human development, furthermore, to reduce regional inequality in Maluku Province, development is carried out in the areas of highest inequality, namely Aru Regency and Buru Regency.
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Peranginangin, Adat Muli; Juneida, Cantika
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 Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) memiliki pengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022. Populasi dalam penelitian ini terdiri dari 40 perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Sampel penelitian terdiri dari 25 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan (bersama-sama) Current Ratio (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) tidak memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Secara parsial Current Assets (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) juga tidak berpengaruh signifikan terhadap Pertumbuhan Laba.
THE RELATIONSHIP BETWEEN CSR AND FINANCIAL DISTRESS: MODERATED BY CORPORATE LIFE CYCLE Tjendriawan, Bella; Lusmeida, Herlina
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 research aims to prove empirically the relationship between Corporate Social Responsibility (CSR) performance and Financial Distress. Also to prove empirically how Mature Stage of Corporate Lifecycle is moderating the relationship between CSR performance and Financial Distress. The independent variable (CSR) is divided into 2 categories namely positive and negative. The populations are consumer sectors companies listed on the IDX during the period of 2018-2020. Based on purposive sampling criteria, the total observation for this study is 153 companies. Data were analysed using logistic regression analysis method by using a statistical software namely SPSS version 26. The results showed that positive corporate social responsibility has negative significant relationship with financial distress and mature stage of corporate life cycle is not significantly strengthen the relationship between positive corporate social responsibility and financial distress.
IMPACT OF LEVERAGE AND PROFITABILITY ON FIRM VALUE WITH FINANCIAL DISTRESS AS A MEDIATING VARIABLE Billikusuma, Christoforus Axel; Saputro, Stefanus Dimas Ryan
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 purpose of this study is to look at how profitability and leverage affect a company's value, as well as how financial crisis affects manufacturing enterprises that are listed on the Indonesia Stock Exchange. This study employs purposive sampling to choose samples from the manufacturing industry sector between 2019 and 2022, with a focus on the sector as a whole. The data collection comprises 67 firms' financial data. Empirical evidence indicates that leverage exerts a detrimental impact on financial distress, but profitability positively influences financial hardship. The value of a corporation is negatively impacted by financial challenges, profitability, and leverage. Leverage and Profitability Increase Company Value, with Financial Distress acting as a moderating element. By taking anticipated risks into account, this research attempts to use corporate value as a foundation for investing. It is envisaged that investors would make enormous returns from this venture. It is intended that the research results would serve as a resource and answer for anyone looking to fund a business. Additionally, a clearer comprehension of the connection between financial difficulty and firm valuation may be obtained from this research. Furthermore, these results might serve as a guide to comprehend the moderating influence of leverage and profitability on the valuation of companies.
THE IMPACT OF RETURN ON ASSETS, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ciptawan, Ciptawan; Lim, Sheryn
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

Taxes play a huge role as the state’s main income to develop a country, these funds come from tax payments by taxpayers. Since taxes are used for the country’s well-being, government strive to receive as much amount of tax as possible, while taxpayers try to minimize tax payments as it is viewed as burden that decreases their net income, this practice is known as tax avoidance. Thus, there are a few key factors discussed in this study, namely return on assets, institutional ownership, and firm size on how they impact tax avoidance, focusing on Property and Real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Purposive sampling method is used as sampling technique in this study. From a population of 86 property and real estate companies, 25 of them are used as sample by adopting quantitative research design and utilizing secondary data, which are financial statements published on Indonesia Stock Exchange. Method of data analysis is carried out using multiple linear regression, processed through IBM SPSS version 26. The result of this study shows that return on assets has significant impact on tax avoidance, while institutional ownership and firm size does not have significant impact on tax avoidance. Simultaneously, all three independent variables have significant impact on tax avoidance.