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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 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.
PENGARUH PARTISIPASI ANGGARAN, ENVIRONMENTAL UNCERTAINTY, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada PT Bank CIMB Niaga Tbk) Ayu, Winda Permata; Widiyati, Dian
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 aims to determine the effect of budget participation, environmental uncertainty, and leadership style on managerial performance at PT Bank CIMB Niaga Panglima Polim in 2024. The sampling technique used purposive sampling and obtained a sample of 39 respondents. This research method uses associative quantitative. This research uses descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis tests consisting of multiple linear regression analysis tests, coefficient of determination (R2), F tests, and t tests processed using SPSS version 25. The results of this research show that budget participation, environmental uncertainty, and leadership style simultaneously influence managerial performance. Partially, budget participation has no effect on managerial performance, while  environmental uncertainty and leadership style influence managerial performance.
ANALISA PENGARUH CURRENT RATIO, STRUKTUR MODAL, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Amelia, Yessica; Purwanti, Ika
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 research aims to determine the influence of research variables on the the Corporate Income Tax (PPH) owed, including : (1) the current ratio variabel; (2) debt to equity ratio variabel; (3) long-term debt to asset ratio variabel; (4) variable operational costs; and (5) the simultaneous influence of the variables current ratio, debt to equity ratio, long-term debt to asset ratio, and operational costs on the Company's PPH payable. This research is quantitative research using secondary data from annual financial reports. Samples were taken using a purposive sampling technique with a total sample of 18 companies from 48 food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022 so that the research data analyzed amounted to 90. The data analysis techniques used were descriptive statistics, classical assumption tests, and tests. hypothesis. The research results show simultaneously: current ratio, debt to equity ratio, long-term debt to asset ratio, and operational costs have a significant effect on corporate income tax payable.
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.
TATA KELOLA PEMERINTAH KOTA MEDAN UNTUK MENINGKATKAN KEPUASAN PELAYANAN PUBLIK DI KOTA MEDAN Moiras, Averina Liv Valerie; Fernanda, Jessica Evelyn; Ferdinand, Rio
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 bagaimana Tata Kelola Pemerintah Kota Medan Untuk Dapat Meningkatkan Kepuasan Pelayanan Publik Di Kota Medan. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif deskriptif. Banyaknya sampel yang dijadikan penelitian sebanyak 70  responden yang merupakan masyarakat di Kota Medan dimana Analisis data ini diperoleh melalui metode survei dengan menggunakan kuesioner sebagai instrumen penelitian untuk mengumpulkan data primer yang disebarkan kepada masyarakat yang ada di Kota Medan lalu lanjutan dari proses pengolahan data untuk melihat bagaimana menginterpretasikan data, kemudian menganalisis data dari hasil yang sudah ada pada tahap hasil pengolahan data. Dalam penelitian ini peneliti menggunakan skala ordinal dalam menjabarkan setiap indikator yang ada pada operasionalisasi konsep penelitian yang digunakan. Beberapa indikator kualitas pelayanan publik di Kota Medan yang menunjukkan pada kategori setuju yang terdapat pada analisis reliability yang ditinjau dari Kemudahan pengurusan dalam Pelayanan, Ketepatan waktu dalam Pengurusan Surat - Surat dan Tanpa adanya Hambatan, Kedisplinan Petugas Lebih Baik dari Terdahulu yang ada dalam Pelayanan di Kota Medan, pada bagian assurance yang ditinjau dari Kesopanan dan Keramahan Petugas Dalam Memberikan Pelayanan, Penanganan Pengaduan Layanan, Pada bagian empathy yang ditinjau dari Kewajaran biaya untuk mendapatkan pelayanan, Kesesuaian Antara Biaya Yang Dibayarkan Dengan Biaya Yang Telah Ditetapkan. Sementara pada kategori sangat setuju terdapat pada analisis tangibels yang terdiri dari kenyamanan di lingkungan unit pelayanan publik di Kota Medan, Pada analisis responsiveness terdiri dari Kompetensi/ kemampuan Petugas Dalam Pelayanan, Keadilan untuk Mendapatkan Pelayanan yang sudah diberikan, Ketepatan Pelaksanaan Terhadap Waktu Pelayanan. Sementara Pada analisis Assurance terdapat pada bagian Tanggungjawab Petugas dalam Memberikan Pelayanan
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.
MEDIATION OF WORK-LIFE BALANCE IN THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND DIGITAL LITERACY ON JOB SATISFACTION Sitompul, Grace Orlyn
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 primary objective of this study was to explore the influence of transformational leadership and digital literacy on job satisfaction, mediated by work-life balance. Specifically, the research aimed to understand how transformational leadership could affect employees’ perceptions of their work-life balance and digital literacy, and how these perceptions, in turn, influence their overall job satisfaction. The study involved a sample of 101 employees working in the textile industry in Bandung, Indonesia. The observation period for this study was set at one month. Data was analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to assess both the measurement model (outer model) and the structural model (inner model). The findings of the study reveal: 1) Transformational Leadership had a significant impact on Work-Life Balance. 2) Digital Literacy significantly influenced Work-Life Balance. 3) Work-Life Balance had a significant effect on Job Satisfaction, confirming that employees who manage to balance their personal and professional lives tend to be more satisfied with their jobs. 4) Transformational Leadership does not significantly impact Job Satisfaction through Work-Life Balance. 5) The impact of Digital Literacy on Job Satisfaction was significantly mediated by Work-Life Balance, underscoring strong digital skills may contribute to job satisfaction by enabling individuals to maintain a healthier balance between their work and personal lives. These findings suggest that transformational leadership in the textile industry should focus more on culture changes that support work-life balance and effectively integrate digital literacy. Such an approach can enhance job satisfaction, potentially leading to higher productivity and employee retention.
PERAN MANAJEMEN PENGETAHUAN DAN TEKNOLOGI DALAM PENGEMBANGAN PARA PEMIMPIN DI ERA DIGITAL Aprilia, Sabrina Dwi; Sugiharti, Tanti
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

Implementing knowledge management within an organization is to transforming the organizational culture. Knowledge management implementation encourages the development of a knowledge-sharing culture and learning habits that involve all personnel in the organization. This is why the initial stages of knowledge management implementation are often the most challenging for organizations, as there may be resistance to change or a lack of interest in knowledge management implementation. This is where the crucial role of organizational leaders comes into play in leading knowledge management implementation. Leaders are directly responsible for guiding this change. Certainly, tangible actions from leaders are essential to motivate organizational members to actively engage in knowledge management implementation and demonstrate their commitment through concrete actions. This article constitutes a library study and identifies that knowledge management and technology play a crucial role in enhancing organizational leadership capacity.
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.
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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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.

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