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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 504 Documents
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PENGARUH ENTREPRENEURIAL SKILL, MARKET ORIENTATION, SALES ORIENTATION, NETWORKING, DAN ENTREPRENEURIAL SELF EFFICACY TERHADAP KINERJA UMKM DI JABODETABEK Eric Ritter Pangestu; Yokie Radnan Kristiono
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

Sektor industri UMKM yang menjadi salah satu penyumbang terbesar bagi perekonomian di Indonesia masih menghadapi berbagai tantangan khususnya di wilayah Jabodetabek. Penelitian sebelumnya banyak berfokus pada pengaruh orientasi kewirausahaan, orientasi pasar, orientasi penjualan, dan networking terhadap kinerja UMKM. Penelitian ini bertujuan untuk menganalisis pengaruh entrepreneurial skill, market orientation, sales orientation, networking, dan entrepreneurial self efficacy terhadap kinerja UMKM. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner melalui Google Form kepada 330 pemilik UMKM di Jabodetabek yang bergerak di sektor industri manufaktur, retail, wholesaling, agriculture, livestock, service, dan kuliner. Analisis data dilakukan dengan mengunakan SmartPLS 4.1 dengan jumlah responden sebanyak 330. Hasil penelitian ini menunjukan bahwa entrepreneurial skill, market orientation, sales orientation, networking dan entrepreneurial self efficacy berpengaruh positif dan signifikan terhadap kinerja UMKM. Temuan ini juga menyoroti pentingnya inovasi model bisnis dan orientasi pasar dalam mengoptimalkan pengelolaan sumber daya untuk meningkatkan kinerja UMKM di Jabodetabek.
PENGARUH DIGITAL SKILL, DIGITAL COLLABORATION, DIGITAL INNOVATIVENESS TERHADAP DIGITAL LEADERSHIP PADA GEN-Z DI SURABAYA Felicia Juliani Leliga; Oliandes Sondakh
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 digital technology has driven changes in how individuals collaborate, innovate, and lead in various contexts, including academic settings. Therefore, understanding the factors influencing digital leadership skills is crucial to supporting the younger generation's readiness for the era of digital transformation. This study aims to analyze the influence of Digital Skill, Digital Collaboration, and Digital Innovativeness on Digital Leadership in students. This study used a quantitative approach with a survey method. The population in this study were active students, while the research sample consisted of 99 respondents selected using a purposive sampling technique. Data was collected through a questionnaire measured using a five-level Likert scale. Data analysis was performed using multiple linear regression analysis with the help of SPSS software. Before conducting the regression analysis, the data were first tested through validity and reliability tests, as well as classical assumption tests including normality, multicollinearity, heteroscedasticity, and linearity tests. The results showed that DS, DC, and DI had a positive and significant influence on DL. Among the three variables, DC had the most dominant influence on DL. The results of this study indicate that improvements in DS, DC, and DI aspects can support the improvement of DL. Therefore, developing digital competencies, strengthening collaboration, and increasing innovation are important factors in supporting the effectiveness of DL in the academic environment.
MENJADI TANGGUH DI ERA DIGITAL: STUDI KUALITATIF TENTANG FAKTOR KEBERHASILAN WANITA GENERASI Z DALAM WIRAUSAHA ONLINE Yohana F. Cahya Palupi Meilani; Eny Rochmatulaili
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

Penelitian ini bertujuan mengidentifikasi faktor-faktor yang memengaruhi keberhasilan wanita generasi Z dalam menjalankan wirausaha berbasis digital (online shop). Perkembangan teknologi digital dan media sosial memberikan peluang besar bagi generasi Z untuk membangun usaha secara mandiri. Namun, meskipun partisipasi wanita generasi Z dalam bisnis digital meningkat, tidak sedikit yang belum mampu mempertahankan keberlanjutan usahanya. Kajian yang secara khusus meneliti keberhasilan wanita generasi Z sebagai pelaku wirausaha digital di Indonesia masih terbatas. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Narasumber utama terdiri dari tiga wanita generasi Z yang telah menjalankan usaha digital lebih dari tiga tahun. Untuk memperkuat validitas data, wawancara juga dilakukan terhadap keluarga inti masing-masing narasumber. Pengumpulan data dilakukan melalui studi literatur, wawancara mendalam, observasi, dan triangulasi sumber. Analisis data dilakukan dengan mengidentifikasi pola, kategori, dan variabel yang kemudian dirumuskan dalam proposisi model konseptual. Hasil penelitian menunjukkan bahwa keberhasilan usaha dipengaruhi oleh karakteristik internal (percaya diri, tekun, kreatif, komunikatif, adaptif terhadap tren), kemampuan menghadapi kegagalan, kemauan berinovasi, kedisiplinan dalam pengelolaan waktu, pengelolaan keuangan yang terpisah antara pribadi dan usaha, serta dukungan keluarga inti sebagai faktor eksternal. Penelitian ini memberikan implikasi praktis bagi wanita generasi Z pelaku usaha digital serta pihak-pihak yang terlibat dalam pembinaan kewirausahaan digital.
LEADERSHIP LEGACY AND SUSTAINABLE SCHOOL PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW OF LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, TEACHER MOTIVATION, AND JOB SATISFACTION Ardin Sianipar; Aldo Hutagalung; Fransiska Wahyu Ari Susilawati
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 how leadership style, organizational culture, teacher motivation, and job satisfaction contribute to leadership legacy and sustainable school performance. The purpose of this study is to synthesize existing research, identify key research gaps, and propose an integrative conceptual framework that supports sustainable educational leadership aligned with Sustainable Development Goal 4 (SDG 4). A systematic literature review (SLR) was conducted following PRISMA guidelines. Articles were retrieved through the Dimensions AI platform, which provides access to major academic databases including Scopus, Emerald Insight, ScienceDirect, SpringerLink, and Google Scholar. The initial search identified 150 studies published between 2015 and 2025. After applying inclusion and exclusion criteria based on the PICOS framework and conducting independent screening by two researchers, 42 articles were selected for final analysis. Inter-coder reliability was assessed using Cohen’s kappa to ensure analytical consistency. The findings reveal three key patterns. First, leadership style—particularly transformational, instructional, and collaborative leadership—plays a central role in shaping leadership legacy and long-term school development. Second, organizational culture functions as an institutional mechanism that preserves leadership values and practices across leadership transitions. Third, teacher motivation and job satisfaction act as mediating factors linking leadership practices with school performance outcomes. This study contributes theoretically by proposing an integrative framework connecting leadership style, organizational culture, teacher motivation, and job satisfaction to leadership legacy and sustainable school performance. Practically, the findings provide insights for policymakers and school leaders seeking to strengthen sustainable educational leadership, particularly within the context of Indonesian secondary education.
PENGARUH eWOM DAN e-REFERRAL TERHADAP NIAT PEMBELIAN: PERAN CITRA MEREK SEBAGAI VARIABEL MODERASI Ridwan Abdul Aziz; Herlina Lusmeida
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 research was conducted to provide empirical evidence on the effect of the quality of Sustainable Development Goals (SDGs) disclosure and green accounting on financial performance. This study uses SDGs disclosure and environmental costs as independent variables, and Return on Assets and Return on Equity as dependent variables. The study employs secondary data from the sustainability reports of 180 non-financial companies from 2020 to 2024. This quantitative research is based on a positive paradigm, with samples selected using purposive sampling and analyzed using multiple linear regression with SPSS version 29. The results of this study indicate that (1) the quality of SDGs disclosure has no effect on financial performance, and (2) green accounting has no effect on financial performance. The implication of this research is that the quality of SDGs disclosure does not influence the financial performance of companies
STUDI PADA RUJUKAN ELEKTRONIK DAN GETOK TULAR: CITRA MEREK SEBAGAI VARIABEL MODERASI DALAM PERSPEKTIF TEORI KESESUAIAN DIRI Rintar Agus Simatupang; Selmi Dedi Aspriati Tangke Arung
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

Penggunaan media sosial semakin masif sebagai sarana promosi untuk meningkatkan niat beli konsumen terhadap produk kecantikan yang dipengaruhi oleh rekomendasi dan ulasan online. Penelitian bertujuan menganalisis pengaruh Electronic Word of Mouth (eWOM) dan Electronic-Referral (e-Referral) pada niat pembelian dengan citra merek sebagai variabel moderasi. Sampel dalam penelitian adalah konsumen pengguna aplikasi TikTok Shop produk kosmetik Wardah di Manokwari, Papua Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Ukuran sampel dalam penelitian ini sebanyak 260 orang pengguna TikTok Shop yang pernah membeli atau berniat untuk membeli produk Wardah. Pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung dengan menggunakan skala likert. Hasil penelitian ini menunjukkan bahwa e-Referral dan eWOM berpengaruh positif terhadap niat pembelian, namun berdasarkan hasil Structural Equation Modeling-Partial Least Squares menunjukkan variabel citra merek tidak mampu memoderasi hubungan antara e-Referral dan e-WOM terhadap niat pembelian. Niat beli konsumen pada produk lebih dipengaruhi rekomendasi dan komunikasi elektronik secara langsung terhadap citra merek.
KETIKA KESENJANGAN GAJI GAGAL MEMOTIVASI: PERAN KEPASTIAN INFORMASI DALAM TURNAMEN PROMOSI Antonius Grivaldi Sondakh; Rizky Annisa Bella; Amalia Wulandari
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

Kesenjangan gaji yang besar secara teori seharusnya memotivasi karyawan untuk bersaing mendapatkan promosi. Namun dalam praktiknya, tidak jarang kesenjangan tersebut justru gagal mendorong perilaku kompetitif. Penelitian ini berargumen bahwa kegagalan tersebut disebabkan oleh ketidakpastian informasi tentang nilai hadiah promosi. Studi eksperimen ini bertujuan menguji bagaimana tingkat kepastian informasi berinteraksi dengan kesenjangan gaji dalam membentuk perilaku karyawan. Menggunakan desain eksperimen 2×2 antar-subjek dengan 90 mahasiswa akuntansi sebagai partisipan, penelitian ini memanipulasi kesenjangan gaji (tinggi vs. rendah) dan kepastian informasi (kuat vs. lemah) untuk mengamati pilihan partisipan antara strategi kompetitif dan kooperatif dalam turnamen promosi. Hasil menunjukkan pola interaksi yang signifikan: kesenjangan tinggi dengan kepastian kuat mendorong perilaku kompetitif (54,5%), tetapi ketika kepastian lemah, kesenjangan tinggi justru menghasilkan kerja sama tertinggi (84,6%). Temuan ini mengungkap bahwa kepastian informasi merupakan kondisi yang diperlukan agar insentif berbasis kesenjangan dapat memotivasi kompetisi. Dalam kondisi ketidakpastian, karyawan cenderung memilih kerja sama sebagai strategi aman. Penelitian ini berkontribusi pada akuntansi keperilakuan dengan mengintegrasikan rasionalitas terbatas ke dalam teori turnamen.
AUDIT ATAS PENGUNGKAPAN EMISI KARBON DALAM LAPORAN KEBERLANJUTAN: INDIKASI PRAKTIK GREENWASHING PADA PERUSAHAAN FAST FASHION GLOBAL Muhammad Lailul Agsya Irawan; Rista Amelia Ramadhani; Syalomita Paembonan; Ardiyanti
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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Penelitian ini bertujuan untuk menganalisis pengungkapan emisi karbon dalam laporan keberlanjutan serta mengidentifikasi indikasi praktek greenwashing pada perusahaan fast fashion global. Menggunakan pendekatan kualitatif dengan metode analisis isi dan indeks pengungkapan, studi ini menelaah laporan keberlanjutan H&M Group, Inditex (Zara), dan Adidas selama periode 2020 hingga 2024. Data dianalisis melalui pendekatan tematik, komparatif longitudinal dan cross-sectional, serta analisis kesenjangan antara narasi dan kinerja aktual. Hasil penelitian menunjukkan bahwa H&M memiliki tingkat transparansi tertinggi dengan pengungkapan Scope 1, 2, dan 3 secara konsisten serta target yang tervalidasi SBTi, meskipun realisasi penurunan Scope 3 masih tertinggal dari target. Inditex menunjukkan peningkatan kualitas pelaporan sejak 2022, namun masih didominasi narasi positif tanpa dukungan data memadai. Adidas telah mengadopsi standar IFRS dengan target ambisius, tetapi transparansi rantai pasok masih terbatas. Temuan mengkonfirmasi indikasi greenwashing dalam bentuk halus, meliputi selektivitas informasi, kesenjangan target-realisasi, serta ketidakseimbangan antara narasi dan data kuantitatif. Tantangan utama yang dihadapi ketiga perusahaan adalah pengelolaan dan pengungkapan emisi Scope 3 yang mencakup sebagian besar jejak karbon industri. Penelitian ini menegaskan pentingnya peran audit independen yang kredibel untuk memverifikasi tidak hanya akurasi data, tetapi juga kewajaran narasi keberlanjutan guna memastikan akuntabilitas perusahaan secara substantif.
PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PERBANKAN KONVENSIONAL DI INDONESIA DENGAN REGRESI KUANTIL Gokma Simbolon; Sung Suk Kim
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 banking sector plays a critical role in maintaining financial stability and supporting economic growth. In banking institutions, capital adequacy is a key determinant of financial resilience and operational performance. However, the relationship between capital adequacy and profitability remains debated, particularly regarding whether higher capital level consistently enhances bank performance or instead creates inefficiencies due to excess capital holdings. This study aims to examine the impact of capital structure on the profitability of convention banks in Indonesia while emphasizing the potential non-linear relationship between capital adequacy and bank profitability. The study utilizes panel data from 41 conventional banks in Indonesia over the period 2014 – 2024, comprising 451 observations. Bank profitability is measured using Return on Equity (ROE). The primary explanatory variables include Capital Adequacy Ratio (CAR) and its squared term (CAR2) to capture potential non-linear effects. Control variables include Non-Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM), while macroeconomic variables include Gross Domestic Product Growth (GDP), Inflation (INF) and market concentration measured using the Herfindahl-Hirschman Index (HHI). The empirical analysis applies panel quantile regression using STATA to capture heterogeneous effects across different profitability levels. The results show the bank-specific factors significantly influence profitability. BOPO and NPL negatively affect ROE, while NIM positively contributes to profitability. Furthermore, the findings reveal a non-linear relationship between capital adequacy and profitability, indicating the existence of an optimal capital level in the banking sector. In contrast, macroeconomic factors such as GDP growth, INF and HHI do not significantly affect bank profitability. This study contributes to the literature by providing empirical evidence on heterogeneous capital-profitability dynamics using a quantile regression framework in the Indonesia banking industry.
ECONOMIC DISPATCH DALAM OPTIMALISASI BIAYA OPERASI SISTEM TENAGA LISTRIK BERKELANJUTAN Syahrial Shaddiq; M. Yusri Dzal Yahya; Munfiq Rosandi Multihakiki; Susi Apriana; Steven Kenli; Ahmad Ruspandi
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

Economic Dispatch (ED) merupakan metode optimasi dalam sistem tenaga listrik (STL) yang digunakan untuk menentukan pembagian daya pada setiap unit pembangkit agar kebutuhan beban terpenuhi dengan biaya operasi minimum serta tetap memenuhi batasan teknis sistem. Studi ini membahas prinsip dasar ED, model matematis, metode penyelesaian klasik dan modern, serta implementasinya pada sistem tenaga berbasis energi terbarukan. Hasil kajian menunjukkan bahwa ED memiliki peran penting dalam meningkatkan efisiensi operasi sistem tenaga listrik. Selain itu, akurasi dan kinerja ED dapat ditingkatkan melalui penerapan metode optimasi berbasis metaheuristic.

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