cover
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 STOCK INVESTMENT PERFORMANCE THROUGH FUNDAMENTAL ANALYSIS: SEMINAR FOR A STOCK INVESTOR COMMUNITY Dananjaya, Yanuar; Napitupulu, Priskilla E.E.
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 conducted in the form of a webinar delivered to stock investors. Indonesian stock investors face the problem of high percentage of investor experiencing negative return. This is strange as Indonesian stock market index (IHSG) generally trend upward from year to year. One of the possible causes is the inability of investors to perform good analysis of stocks. Thus, the topic of stock fundamental analysis is chosen for the webinar. In the webinar, various topics of fundamental analysis such as value investing, how to identify cheap stocks, how to measure company performance, how to understand risk, are explained and discussed. It is expected that by improving the investor’s ability to conduct fundamental analysis, investors can earn higher return for their investment. Judging from the feedback of webinar participant, the webinar was conducted well and very useful for investors.
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.  
BRANDING IMPACT IN HOSPITALS Wuisan, Dewi; Bernarto, Innocentius; Bambang, Robertus Maria; Antonio, Ferdi; Aristo, Benny
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 explore the influence of hospital branding on patient perception, satisfaction, and loyalty. A strong hospital brand can enhance patient trust and satisfaction, which in turn increases patient loyalty. The material presented includes an introduction to the brand and its impact on the hospital. The participants included 104 individuals from all Siloam hospital group hospitals who hold managerial positions, including doctors and healthcare professionals. This result indicates the importance of effective brand management in the healthcare sector to achieve competitive advantage, with 90% of participants understanding this. These findings have practical implications for hospital managers in developing marketing strategies focused on brand building and strengthening.
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. 
MENINGKATKAN KINERJA UKM MELALUI MANAJEMEN MODAL KERJA DI KOTA BITUNG Handoko, Liza; Kim, Sung Suk; Ugut, Gracia; 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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Abstract

Usaha Kecil dan Menengah (UKM) memiliki peran penting dalam perekonomian Indonesia dan mendapat perhatian khusus dari pemerintah. Untuk bertahan dan berkembang, setiap UKM harus mengembangkan keunggulan kompetitifnya, yang memerlukan modal kerja yang baik untuk mendukung kegiatan operasional sehari-hari dan investasi jangka panjang. Pelatihan ini bertujuan membuka wawasan para pengusaha UKM mengenai pengelolaan modal kerja. Diharapkan pelatihan ini membantu pengusaha UKM di Dinas Koperasi dan UKM Kota Bitung menjadi lebih handal dalam mengelola modal kerja, sehingga penggunaannya lebih efektif dan memastikan keberlangsungan usaha mereka.
UNRAVELING QUALITATIVE RESEARCH: BREAKING BARRIERS? Handoko, Liza; Wuisan, Dewi; Meilani, Yohana; Sitompul, Thomson; Soetardjo, Mulyadi
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 assist the researchers at Surya Nusantara Adventist College in gaining knowledge about qualitative research methods. The goal is to encourage respondents to conduct research using qualitative approaches in their respective fields of expertise. The workshop covered the following topics: What is qualitative research methodology, and how does it differ from quantitative methodology? What are the strengths and weaknesses of qualitative research, and how can one effectively conduct qualitative research (tips)? Prior to the workshop, the respondents admitted to having difficulty with qualitative research due to a lack of understanding. However, after the workshop, the respondents reported a better understanding of qualitative research concepts and felt motivated to consider qualitative research as an alternative method. 75% of participants stated that the material presented met their needs, and 81% said that it broadened their insights. They expressed motivation to apply qualitative research in their future projects.
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.
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.
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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Abstract

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.
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

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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.