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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 508 Documents
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FOOD SOVEREIGNTY SORGUM: SINTESIS STRATEGI GREEN DIGITAL BRANDING DAN AKSELERASI EKOSISTEM PANGAN LOKAL MASA DEPAN Dara Salsabila Rianti; Faizah Syahsiah Shofhah; Vina Meliana; Alyssa Nailu Farha; Makayla Prameswari Salsabila
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The transformation of the global food system faces the pressures of climate change, supply chain disruptions, and a dependency on imported food; these factors reinforce the urgency of food sovereignty based on adaptive local commodities. Sorghum possesses strategic potential as a future food source due to its resilience in marginal lands, water-use efficiency, and compatibility with sustainable bioeconomic systems. However, studies on sorghum development, the value-added potential of local food, and the digital transformation of agrifood remain fragmented, thus failing to form an integrative sustainability-based framework. This research aims to synthesize the strategic potential of sorghum as a commodity to strengthen food sovereignty, examine the role of Green Digital Branding in increasing the added value and competitiveness of sorghum products, and formulate an acceleration model for a sorghum-based local food ecosystem that is digitally integrated, sustainable, and collaborative. The study employs the Systematic Literature Review (SLR) method through the analysis of national and internationally indexed literature, utilizing inclusion-exclusion selection, study quality assessment, data extraction, and thematic synthesis. The analysis focuses on the agronomic-economic potential of sorghum, green branding of sorghum products, the digital agrifood ecosystem, and food sovereignty based on alternative food sources. The synthesis results indicate that sorghum's potential can be optimized by strengthening its economic value and production sustainability based on agroecological characteristics. The integration of Green Digital Branding enhances the competitiveness of sorghum products through sustainability narratives, digital supply chain transparency, and the strengthening of ecological identity. The acceleration model for a sorghum-based food ecosystem requires green financing, the digitalization of production, distribution, and consumption value chains, as well as multi-stakeholder collaboration to bolster a resilient local food system oriented toward long-term food sovereignty.
TRANSFORMASI FILOSOFI NITENI, NIROKKE, NAMBAHI DALAM MENDESAIN INOVASI PEMBELAJARAN INTERAKTIF GENERASI ALFA Charissa Muthia Wibowo; Jesy Marwana; Ignatius Ario Sumbogo; Aulia Sandra Maudina; Naysila Eka Julianti; Dara Salsabila Rianti
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The development of the digital era in the world of education demands a learning ecosystem that is not only interactive and cutting-edge, but also remains rooted in local wisdom. The main problem in this research is the challenge of 21st-century education where digital technology penetration often does not correlate with the depth of cognitive processes and local values, necessitating a strong methodological framework to bridge technological sophistication with learning effectiveness. This research aims to design interactive learning innovations for Alpha Generation, who are known to be active and tech-savvy, by transforming Javanese philosophy from Ki Hadjar Dewantara's thoughts, namely Niteni, Nirokke, and Nambahi, into modern learning that aligns with the current "nature of the times" (kodrat zaman). The research method used is Systematic Literature Review (SLR) by deeply examining relevant literature from national and international databases and other journal articles discussing Ki Hadjar Dewantara's thoughts, the Kurikulum Merdeka, and deep learning approaches at the elementary school level. The review results show that the transformation of Niteni is realized through critical observation features, Nirokke through procedural imitation in interactive simulations, and Nambahi as a space for digital creative modification. This integration is proven to create meaningful learning experiences that are in harmony with the "nature of the times" of Generation Alpha without losing cultural roots. This research emphasizes the importance of a learning flow that provides space for independent exploration alongside technical instruction.
THE EFFECT OF ESG AND CAPITAL STRUCTURE ON FIRM VALUE IN ASEAN-5 Irma Rahma Utami; Eduard Ary Binsar Naibaho
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The research is driven by the increasing demand for sustainable finance and the inconsistency of previous findings in emerging markets. This quantitative study addresses heteroskedasticity and cross-sectional correlation using panel data regression with Driscoll-Kraay Standard errors. A total of 1,070 observations for 2015-2024 are generated by the sample, which includes 107 non-financial companies in five ASEAN-5 countries. The t-test results indicate that the influence depends on the firm value proxy used. ESG and DER were not statistically significant in Model 1 (Tobin's Q). Nevertheless, PBV was significantly and positively impacted by both primary variables in Model 2 (PBV). The regression model (F-test) was statistically significant overall. These results suggest that the ASEAN-5 capital market is highly responsive to ESG and optimal debt usage (DER) when value is measured by PBV, which is consistent with both the Trade-off Theory and the Stakeholder Theory. The implication is that management is encouraged to prioritize ESG investments strategically, as these have been shown to improve market valuation (PBV) substantially.
PENGARUH STRUKTUR DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Tanggor Sihombing; Annisa Larasati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th 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 the board of commissioners, audit committee, and audit quality on financial statement integrity, and further examines whether audit quality moderates these relationships. The research focuses on 45 capital goods sector companies listed on the Indonesia Stock Exchange during the 2020– 2024 period, resulting in 225 firm-year observations selected through purposive sampling. Multiple linear regression analysis was conducted using SPSS version 31 to test the proposed hypotheses. The findings reveal that both independent commissioners and audit committees exert a significant positive effect on financial statement integrity, indicating that stronger internal governance is associated with higher reporting reliability. In contrast, audit quality does not significantly affect financial statement integrity when examined directly. However, audit quality is found to strengthen the relationship between independent commissioners and financial statement integrity, although it does not enhance the influence of audit committees. These results highlight that financial statement integrity is shaped not only by external audit quality but also by the effectiveness of internal oversight mechanisms. The study emphasizes the importance of improving the competence, independence, and governance roles of both the board of commissioners and the audit committee in supporting high-quality financial reporting.
THE EFFECT OF WORK MOTIVATION AND WORK LIFE BALANCE ON EMPLOYEE PRODUCTIVITY IN STARTUPS IN WEST JAVA Muhammad Devone Alfarizy; Mugi Puspita
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Startups in West Java operate in high velocity environments characterized by tight deadlines, rapid change, and flexible working arrangements, which may shape employee productivity. This study examines the effects of work motivation and work life balance on employee productivity among startup employees in West Java, Indonesia. Using a quantitative cross-sectional design, data were collected through a structured questionnaire from 42 startup employees and analyzed using PLS-SEM. The measurement model demonstrated adequate convergent validity with AVE values exceeding 0.50 for all constructs (Employee Productivity is 0.744; Work Life Balance is 0.681; Work Motivation is 0.712, and discriminant validity was supported by HTMT values below 0.85. The structural model explained 17.2% of the variance in employee productivity (R² = 0.172), with acceptable model fit 0.086. The results show that work life balance significantly influences employee productivity (β = −0.421, p = 0.002), while work motivation does not have a significant effect (β = 0.016, p = 0.950). The novelty of this study lies in providing empirical evidence from Indonesian startups showing that productivity is more strongly associated with work life conditions than with general motivation levels in the observed sample. Practically, the findings suggest that startups should implement structured flexibility, strengthen boundary management, and provide supportive leadership to sustain productivity.
MARKET REACTION TO INTEREST RATE CUT ANNOUNCEMENTS: AN EVENT STUDY ON THE INDONESIA STOCK EXCHANGE Meli Yuniar; Shahran Khairana Sofyan; Alex Pintu Batu; Okta Eka Putra
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to analyze the differences in the performance of all stock indices listed on the Indonesia Stock Exchange (IDX) before and after the implementation of a rate cut policy. A rate cut is a monetary policy instrument used to stimulate economic growth by increasing liquidity, lowering borrowing costs, and encouraging consumption and investment. Such policy changes may affect capital market movements; however, each stock index may respond differently depending on its characteristics and sectoral composition. This research employs a quantitative approach with a paired-sample comparative design. The population consists of all IDX stock indices, including IHSG, FTSE Indonesia, LQ45, Kompas 100, Bisnis-27, IDX30, IDX Islamic, IDX Main Board, IDX Syariah, IDX Sri-Kehati, IDX Banking, SMinfra18, MNC36, Investor33, Jakarta Islamic 70 (JII70), and IDX80. A saturated sampling technique was applied, with observation periods of 15 trading days before and 15 trading days after the rate cut announcement. Data were analyzed using normality tests (Shapiro–Wilk), followed by either the Paired Sample T-Test or the Wilcoxon Signed Rank Test depending on data distribution. The findings indicate that statistically there are no significant differences in the performance of most stock indices before and after the rate cut policy (p-value > 0.05). This suggests that the Indonesian capital market responds efficiently to monetary policy changes, and that the rate cut information may have been anticipated by investors. The results provide implications for investors, regulators, and policymakers in understanding market dynamics following monetary policy adjustments and serve as empirical evidence for investment decision-making and economic policy evaluation.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND LIFESTYLE ON THE FINANCIAL BEHAVIOR OF THE MILLENNIAL GENERATION Ratna Sari; Basuki Toto Rahmanto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to analyze the effect of financial literacy, financial technology, and lifestyle on the financial behavior of the millennial generation in Jatisampurna Subdistrict, Bekasi City. The background of this research is based on the importance of millennials ability to manage finances effectively amid the development of digital financial technology and changes in consumption patterns. The population of this study consists of millennials residing in Jatisampurna Subdistrict, totaling 8,140 individuals, with a sample of 99 respondents determined using the Slovin formula with a 10% margin of error. This study employs multiple linear regression analysis. The results indicate that financial literacy and financial technology influence the financial behavior of the millennial generation in Jatisampurna Subdistrict, while lifestyle does not influence the financial behavior of the millennial generation in Jatisampurna Subdistrict.
GREEN ACCOUNTING, ECO-EFFICIENCY, AND CORPORATE FINANCIAL PERFORMANCE Indi Rahma; Sigit Mareta; Caturida Meiwanto Doktoralina; Natalia Santoso; Ahmad Badawi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study to analyze the relationship between Green Accounting, Eco Efficiency and Carbon Emission Disclosure to financial performance. This study uses a quantitative approach with secondary data analysis taken form the annual reports of companies listed on the Indonesia Stock Exchange (IDX). This study examines the relationship between independent variables, namely Green Accounting, Eco Efficiency and Carbon Emission Disclosure with the dependent variable, namely Financial Performance. This approach allows researchers to identify significant patterns confirm and relationships between environmentally friendly practice and company financial results. These findings confirm that transparency in carbon emission disclosure can increase investor confidence and contribute to better financial performance. This study provides originality regarding Green Accounting and Financial Performance in Indonesia, and provides empirical evidence supporting the importance of carbon emission disclosure in increasing transparency and investor confidence. This study not only highlights the importance of implementing environmentally friendly practices, but also encourages cross-sector collaboration to achieve better sustainability and energy efficiency goals.
DOES ESG PERFORMANCE REDUCE CORPORATE CASH HOLDINGS? EVIDENCE FROM PANEL FIXED EFFECTS MODELS An Nissa Regita Febriana; Evi Gantyowati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th 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 Environmental, Social, and Governance (ESG) performance on corporate cash holding policies in an emerging market setting. Using panel data from 833 non-financial firms listed in Indonesia over the period 2021–2024 (3,327 firm-year observations), this research applies panel fixed effects estimation following Chow, LM, and Hausman tests. The results reveal that ESG performance is negatively and significantly associated with corporate cash holdings. The findings suggest that firms with stronger ESG performance tend to hold lower levels of cash, supporting the agency theory argument that ESG acts as an external governance mechanism that constrains managerial discretion and reduces excess liquidity accumulation. The study contributes to the literature by providing emerging market evidence and highlighting ESG as a determinant of corporate liquidity policy. The results are robust after controlling for firm size, leverage, tax aggressiveness, and profitability.
DETERMINANTS OF FINANCIAL DISTRESS: ANALYSIS OF DEBT TO EQUITY RATIO AND COMPANY SIZE IN THE BANKING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020–2024 Neng Mesa; Astari Dianty; Johannes Kristian Siregar
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This study is based on increasing pressure on Indonesian banking sector listed on the Indonesia Stock Exchange during 2020–2024. This study aims to examine the effect of Debt to Equity Ratio (DER) and firm size on distress in banking companies. The banking sector faced increased financial pressure during this period due to global economic slowdown and post pandemic recovery challenges which heightened financial risk exposure. Financial distress is measured using the Altman Z-Score. DER is calculated as total liabilities divided by equity, while firm size is measured by the natural logarithm of assets. This study uses a quantitative approach with secondary data from annual reports. Purposive sampling resulted in 31 banking companies, producing 155 firm observations. Data were analyzed using multiple linear regression. The results show that DER has a negative and significant effect on financial distress, while firm size has a positive and significant effect. Simultaneously, DER and firm size significantly affect financial distress. These findings indicate that higher leverage increases financial risk, while larger firms tend to have greater stability. This study provides implications for investors, regulators, and management in identifying early warning signals of distress. The findings contribute to risk assessment and support decision making to maintain banking sector stability and sustainable performance in Indonesia. This research enriches empirical literature by providing evidence from post pandemic conditions and offers insight for improving financial monitoring and institutional resilience within emerging capital markets.

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