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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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FROM CONVENTIONAL TO SUSTAINABLE MOBILITY: EXAMINING BYD ELECTRIC VEHICLE PURCHASE INTENTION AMONG INTERNAL COMBUSTION ENGINE VEHICLE OWNERS IN SURABAYA Hananiel Gunawan; Priskilla E.E. Napitupulu; Janice Carysa Siahaya
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 global transition from conventional mobility to sustainable mobility is driving the accelerated adoption of electric vehicles (EVs), particularly in emerging markets. This study aims to analyze the factors influencing the purchase intention of BYD electric vehicles among the internal combustion engine (ICE) vehicle owners in Surabaya. The ICE vehicle owners are seen as a potential segment in the transition to sustainable mobility. This study examines the influence of environmental concern, brand credibility, perceived benefits, and competitive advantage on purchase intention. Environmental concern reflects an individual's level of concern for environmental issues, while brand credibility is positioned as an intangible strategic asset that builds consumer trust. Perceived benefit describes consumers' perceptions of the functional, economic, and environmental benefits of electric vehicles, while competitive advantage represents the perception of BYD's strategic superiority over conventional vehicles. Data will be collected through a structured questionnaire distributed to internal combustion engine vehicle owners in Surabaya. Data analysis was conducted using Structural Equation Modeling (SEM) to simultaneously examine the relationships between variables. The results of this study are expected to contribute to the development of strategic management and sustainable marketing literature, particularly in understanding the determinants of consumer transition to electric vehicles. Practically, the findings of this study can serve as a basis for electric vehicle manufacturers in formulating effective sustainable positioning strategies in the Indonesian urban market.
THE ROLE OF EXTENSIFICATION IN PLASTIC EXCISE SEGMENTATION TO REDUCE CONSUMPTION AND INCREASE STATE REVENUE: A SUSTAINABLE WASTE MANAGEMENT PERSPECTIVE Fatih Naufal; Antonius Bimo Rentor Luntungan; Melania Lintang Kenisah
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

Indonesia faces significant challenges in managing plastic waste. Projections from the National Waste Management Information System (SIPSN) estimate that national waste generation will reach 50.06 million tons in 2025, with around 40 percent remaining unmanaged and entering the ocean. Each year, approximately 16.02 million tons of waste flow into Indonesian waters, threatening marine ecosystems. Despite waste management budget realization reaching IDR 61.86 billion in 2024 and absorption levels consistently exceeding 99 percent, environmental outcomes remain suboptimal. This condition highlights the need for stronger fiscal instruments that ensure administrative efficiency and directly reduce plastic consumption and improve environmental performance. Previous studies on plastic excise in Indonesia have generally applied uniform tax rates without considering segmentation based on product categories or environmental impact. In addition, research addressing excise as a dual fiscal–environmental instrument remains limited. This study aims to examine the role of extensification in segmented plastic excise as a more proportional alternative to conventional approaches. This research employs a qualitative policy analysis approach, supported by a comparative review of international practices in plastic taxation. The findings indicate that uniform excise rates are less effective in addressing varying environmental impacts across plastic products. A segmented excise system, based on product characteristics and environmental impact, is more effective in influencing consumption behavior while expanding fiscal capacity. This study contributes by proposing an extensification-based segmentation model that integrates environmental objectives with fiscal policy, providing practical insights for policymakers in designing more adaptive and sustainable plastic excise policies in Indonesia.
ROLE OF TAX CONSULTANTS IN ENCOURAGING CORPORATE TAXPAYER COMPLIANCE WITH THE CORETAX ADMINISTRATION SYSTEM AS A MODERATING VARIABLE Erlina Dwi Novitasari; Ilyona Risty
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 effect of the role of Tax Consultants on Corporate Taxpayer Compliance by examining the Coretax Administration System as a moderating variable during its implementation in 2025. The year 2025 marks a transitional period in the digitalization of tax administration aimed at strengthening sustainable tax governance. Tax compliance plays a vital role in maintaining state revenue stability to support sustainable social, economic, and environmental development. This research employs a quantitative approach with a sample of 86 corporate taxpayers who receive professional assistance from tax consultants in fulfilling their tax obligations and have utilized the Coretax system throughout 2025. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS version 4 to assess the measurement model, structural relationships, and research hypotheses. The findings reveal that the role of Tax Consultants has a positive and statistically significant effect on Corporate Taxpayer Compliance. However, the Coretax Administration System does not exhibit a significant moderating effect on the relationship between Tax Consultants and Corporate Taxpayer Compliance. These results indicate that professional assistance provided by Tax Consultants remains a key determinant in enhancing corporate taxpayer compliance despite ongoing changes in the tax administration system.
INOVASI ADMINISTRASI PERPAJAKAN DIGITAL: ANALISIS FAKTOR PENERIMAAN CORETAX ADMINISTRATION SYSTEM DAN IMPLIKASINYA TERHADAP KEBERLANJUTAN BISNIS WAJIB PAJAK BADAN Belinda Febrian Sukadi; Junika Halawa
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

Modernisasi administrasi pajak global, yang dipandu oleh paradigma Administrasi Perpajakan 3.0, telah memaksa otoritas pajak untuk mengintegrasikan teknologi berbasis data untuk meningkatkan kepatuhan. Penelitian ini bertujuan untuk menganalisis faktor-faktor penerimaan Sistem Administrasi Pajak Inti (CTAS) di kalangan wajib pajak badan dan implikasinya terhadap keberlanjutan usaha. Dengan menggunakan pendekatan kuantitatif dengan desain eksplanasi, data dikumpulkan melalui kuesioner dari 128 responden yang mewakili manajemen perusahaan di Indonesia. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) berbasis komponen. Temuan tersebut menunjukkan bahwa penerapan Coretax berdampak positif dan sangat signifikan terhadap keberlanjutan bisnis. Keberhasilan sistem didorong oleh integrasi fungsi pendaftaran, pelaporan, dan pembayaran, yang dapat mengurangi biaya kepatuhan hingga 20% di yurisdiksi yang menerapkan sistem serupa. Transparansi digital dan fitur SPT yang telah diisi sebelumnya telah terbukti efektif dalam mengurangi asimetri informasi dan risiko sengketa pajak. Studi ini menyimpulkan bahwa efisiensi administrasi digital bukan sekadar peningkatan teknis tetapi landasan strategis untuk stabilitas arus kas dan daya saing perusahaan di era global. Rekomendasi penelitian menekankan perlunya meningkatkan pengalaman pengguna dan melakukan penjangkauan intensif untuk meminimalkan resistensi sistemik
ANALYSIS OF FACTORS AFFECTING FIRM VALUE Anissa Nurul Rokhimah; Nia Tresnawaty; Meyfida Ilyas
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 aims to examine the effect of capital structure, profitability, and firm size on firm value in companies belonging to the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research seeks to provide empirical evidence regarding which financial factors contribute significantly to firm value creation. The population of this research consists of all basic materials sector companies listed on the IDX during the observation period. Using purposive sampling based on predetermined criteria, 103 valid observations were obtained. The study employs secondary data sourced from the IDX and applies multiple linear regression analysis as the analytical method. The results show that capital structure has no significant effect on firm value, while profitability and firm size both have significant positive effects on firm value. This indicates that firm value in the basic materials sector is primarily influenced by the company’s ability to generate profits and maintain larger business scale. This study provides new insights into the financial determinants of firm value within the Indonesian basic materials sector, specifically during the post-pandemic recovery period (2021–2024). The findings emphasize the relative insignificance of capital structure compared to profitability and firm size, which enriches the literature on corporate finance in emerging markets
THE INFLUENCE OF WORK STUDY CONFLICT, SELF-EFFICACY, AND SOCIAL SUPPORT ON ACADEMIC BURNOUT AMONG WORKING STUDENTS Muhammad Rayhan Pratama; Imam Yuwono
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 aims to analyze the influence of Work–Study Conflict, self-efficacy, and social support on academic burnout among working students of Universitas Dian Nusantara, cohort 2021. The research employed a quantitative approach with a causal associative research design. The sample consisted of 99 respondents selected using a simple random sampling technique. Data were collected through questionnaires, and multiple linear regression analysis was used as the analytical method. Hypothesis testing was conducted simultaneously using the F-test and partially using the t-test. The results indicate that, partially, Work–Study Conflict has a positive and significant effect on academic burnout, self-efficacy has a negative and significant effect on academic burnout, and social support has a negative and significant effect on academic burnout. Simultaneously, the three independent variables significantly affect academic burnout. These findings confirm that work–study role conflict increases the risk of academic burnout, while self-efficacy and social support function as protective factors that reduce burnout levels.
A CONCEPTUAL FRAMEWORK FOR SUPERIOR HIGH-QUALITY HUMAN CAPITAL IN THE ACCOUNTING PROFESSION Ranita Puspita Sari Dewi; Laili Fauziah; Sigit Mareta; Kup Yanto Setiono; Caturida Meiwanto Doktoralina
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

Strengthening the accounting profession to support the Golden Indonesia 2045 vision requires improving the quality of human resources to respond to the acceleration of technological transformation, the development of international professional standards, and the increasing demands for ethical accountability. Human capital theory has emphasised that investments in education, experience, and professional development enhance individual and organisational performance, yet the integration of human resource theory into accounting studies that project future competency needs remains limited. Therefore, this conceptual study develops a framework for a model of human resource excellence relevant to the accounting profession. This research employs a qualitative approach using a literature review method by analysing relevant scientific literature. The data were analysed using a descriptive qualitative approach through theoretical synthesis and content analysis. This conceptual study place technical accounting competency, digital literacy, and ethical judgement as key domains shaping professionalism in a knowledge-based economy. The framework integrates Werther and Davis's competency theory to explain the interaction between knowledge, skills, and behaviour in producing superior and competitive human resources. A human resource accounting perspective further strengthens this approach by recognising employees as strategic organisational assets that create sustainable value. The synthesis of various theoretical perspectives produces a conceptual model that can serve as a basis for developing accounting education curricula, professional development policies, and an empirical research agenda to strengthen the capacity of Indonesian accountants to face global economic dynamics.
PENGARUH SELF-EFFICACY, DUKUNGAN SOSIAL, DAN BURNOUT TERHADAP PROKRASTINASI AKADEMIK MAHASISWA : (STUDI KASUS PADA MAHASISWA KELAS KARYAWAN UNIVERSITAS DIAN NUSANTARA) Helmod Zakaria; Rahmat
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

Prokrastinasi akademik merupakan fenomena umum pada mahasiswa kelas karyawan yang menghadapi tekanan ganda antara tuntutan akademik dan pekerjaan. Penelitian ini bertujuan menganalisis pengaruh self-efficacy, dukungan sosial, dan burnout akademik terhadap prokrastinasi akademik. Menggunakan metode kuantitatif dengan sampel 157 responden, data dianalisis melalui regresi linier berganda. Hasil menunjukkan self-efficacy berpengaruh negatif signifikan, sementara dukungan sosial dan burnout berpengaruh positif signifikan terhadap prokrastinasi akademik. Secara simultan, ketiga variabel memberikan kontribusi sebesar 66,8% terhadap perilaku penundaan tugas mahasiswa.
PENGARUH PEMANFAATAN TEKNOLOGI DIGITAL, KOMPETENSI SUMBER DAYA MANUSIA DAN MOTIVASI KERJA TERHADAP KINERJA APARATUR DESA BOJONGKULUR Takih; Ibnu Haris Nasution; Ragitha Islamia
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 aims to analyze the influence of digital technology utilization, human resource competency, and work motivation on the performance of village apparatus in Bojongkulur Village. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to village community respondents. Data analysis techniques include validity and reliability tests, multiple linear regression analysis, and hypothesis testing using t-test and F-test with SPSS. The results show that digital technology utilization, HR competency, and work motivation have a positive and significant effect on the performance of village apparatus, both partially and simultaneously. The coefficient of determination (R²) indicates that 80.7% of performance variation is explained by the independent variables. This research contributes to strengthening the role of digital transformation and human resource development in improving public sector performance at the village level.
CSR SAMPAI “I’M LOVIN’ IT”: MEMBANGUN KEPUASAN PELANGGAN MELALUI CITRA MEREK AFEKTIF DI INDUSTRI FAST FOOD Tania Monica Potu; Yanuar Dananjaya; Hananiel Mennoverdi Gunawan
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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The purpose of this study is to investigate how brand image mediates the relationship between CSR and customer satisfaction, with a focus on the emotive dimension. Economic, social, and environmental dimensions make up the multifaceted idea of Corporate Social Responsibility (CSR). This study uses a survey method and a quantitative approach, focusing on consumers who have purchased products from McDonald’s and are aware of its CSR initiatives. Structured questionnaires will be used to gather data, and the Statistical Package for Social Sciences (SPSS) will be used for analysis. The suggested correlations between the variables will be investigated using multiple regression analysis and mediation testing. The purpose of this study is to determine if CSR has a substantial impact on customer satisfaction and affective brand image, as well as to evaluate the mediating function of affective brand image in this connection. Additionally, it looks at how emotional brand impressions are impacted by the economic, social, and environmental CSR components. This study is new since it only examines the emotive aspect of brand image as a mediating variable, leaving out the functional aspect, which has been extensively studied in earlier research. Furthermore, a better understanding of how CSR activities affect consumer satisfaction and emotional brand perceptions in the fast-food business may be gained by applying a three-level CSR framework: economic, social, and environmental.

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