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Dewi Sri Surya Wuisan
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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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NAVIGATING GREY ZONES: INTEGRITY VULNERABILITIES IN REGIONAL GOVERNANCE Rifqi Novriyandana; Iwan Alfanie; Sunardi; Reja Fahlevi; Dewi Sri Susanti; Arif Rahman Hakim; Muhammad Baqir; Muhamad Rafli
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

Formal integrity systems often fail to produce ethical outcomes in decentralized bureaucracies, giving rise to what this study conceptualizes as an "integrity paradox." This research investigates the structural and cultural vulnerabilities within Indonesian local governments that contribute to internal control failures. Using a qualitative case study approach, the study analyzes data from the Integrity Assessment Survey (SPI) and conducted in-depth interviews with internal and external stakeholders in South Kalimantan. The findings indicate that although formal anti-corruption instruments are technically in place, they are systematically undermined by "grey zone" practices, including normalized informal interventions and a pervasive culture of silence driven by fear of retaliation. The study further demonstrates that internal oversight functions, such as the Inspectorate, tend to be reactive rather than proactive. These findings suggest that strengthening public sector integrity requires moving beyond administrative compliance toward the institutionalization of whistleblower protection mechanism and audit-based early warning systems.
PENGARUH E-HRM TERHADAP KINERJA ORGANISASI: UJI PERAN MEDIASI KINERJA KARYAWAN DAN KEPUASAN KERJA Rinto Rain Barry; Evrilda Winda Sari
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 menganalisis pengaruh Electronic Human Resource Management (e-HRM) terhadap Kinerja Organisasi dengan Kinerja Karyawan dan Kepuasan Kerja sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan 226 responden pengguna e-HRM. Analisis data dilakukan menggunakan metode SEM-PLS dengan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa e-HRM berpengaruh positif dan signifikan terhadap Kinerja Karyawan dan Kepuasan Kerja, yang selanjutnya juga berpengaruh positif dan signifikan terhadap Kinerja Organisasi. Temuan penelitian menunjukkan bahwa Kinerja Karyawan dan Kepuasan Kerja memediasi hubungan antara e-HRM dan Kinerja Organisasi, baik secara parsial maupun serial. Hal ini menegaskan bahwa penerapan e-HRM yang efektif dapat meningkatkan Kinerja Organisasi.
AUDIT QUALITY IN INDONESIA’S PLANTATION SECTOR: THE NEXUS OF ESG AND FIRM CHARACHTERISTICS Alfian Misran; Dinda Aulia Nazwa; Fira Nafwa Shafitri; Nur Athiyya Garneta
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 determinants of audit quality by integrating Environmental, Social, and Governance (ESG) performance and firm characteristics within a risk-based audit framework. It aims to assess whether ESG performance constitutes a meaningful risk signal in auditors decision-making relative to traditional financial and economic risk factors in a high-risk industry context. The empirical analysis focuses on plantation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Audit quality is proxied by audit fees and the likelihood of appointing Big Four auditors. ESG performance is measured using a composite ESG score constructed through content analysis of annual and sustainability reports. Panel data regression and logistic regression models are employed, incorporating robust standard errors as well as industry and year fixed effects to control for unobserved heterogeneity. The results show that firm size is positively and significantly associated with both audit fees and the probability of engaging Big Four auditors, while leverage exhibits a negative and significant relationship with both audit quality proxies. In contrast, ESG performance, operational complexity, and profitability do not demonstrate statistically significant effects on audit quality. This study introduces a hierarchical risk perspective by demonstrating that financially binding risk factors dominate audit outcomes, while ESG performance currently functions as a weak contextual signal in audit pricing and auditor selection decisions in a high ESG-exposure industry in an emerging market. The study is limited to a single industry focusing on firms operating in the plantation sector and covers a relatively short observation period from 2022 to 2024. Future research should examine additional industries, extend the observation window, and explore measures of ESG credibility, including third-party assurance.
INNOVATIVE MANAGEMENT FRAMEWORKS FOR SUSTAINABLE RURAL ENTERPRISES BASED ON DIGITAL TRANSFORMATION AND INSTITUTIONAL RESILIENCE TO ACHIEVE SUSTAINABLE LONG-TERM CHANGE Leroy Samy Uguy; Esther Kembauw; Maulida Nurfajrianty
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

Our study explores how Village Owned Enterprises (Badan Usaha Milik Desa, or BUM Desa) have become the paradigm for modern management that aims to reveal business sustainability. In making that transformation from mere ‘nameplates’ onto a strong position in the global market, these rural institutions utilize new means of reach through digital-savvy marketing with teaming up and assets-based growth management. Based on the evidence collected by TEKAD and from relevant case studies, we developed a management framework that balances economic and social objectives with environmental stewardship. As it turns out, the way forward for sustainable business is technological leapfrogging, inclusive governance and social versus commercial hybrid.
THE EFFECT OF PROFITABILITY AND MANAGERIAL ABILITY ON EARNINGS QUALITY WITH AUDIT QUALITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIA Benedictus J P Soendjojo; William Tjong
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 impact of profitability and managerial ability on earnings quality, with audit quality as a moderating variable. Using a sample of 204 firm-year observations from industrial sector companies listed on the Indonesia Stock Exchange (2021–2024), this research applies multiple linear regression and moderation analysis. The findings reveal that profitability and managerial ability have significant negative effects on earnings quality. Additionally, audit quality does not significantly moderate these relationships. These results suggest that higher profitability and managerial efficiency may incentivize earnings management practices, thereby reducing earnings quality. This study contributes to the literature by highlighting the complex role of internal performance and external audit mechanisms in financial reporting quality.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN SUSTAINABILITY REPORTING SEBAGAI VARIABEL MODERASI Anisa Nurvania Irmayunita; Stefanus Dimas Ryan Saputro
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 determine the effect of profitability and solvency on audit delay, with sustainability reporting as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample size for this study was 207. Secondary data were obtained from financial statements and termination reports. The analytical method used was multiple linear regression with descriptive statistical analysis, correlation analysis, r-square test, F-test, and t-test. It also included classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results showed that profitability had a negative and does not have a significant effect on audit delay, while solvency had a positive and significant effect on audit delay. The interaction of sustainability reporting with profitability and solvency does not have a significant effect on audit delay. However, sustainability reporting weakened the effect of solvency on audit delay. The implications of this study indicate that although sustainability reporting is expected to enhance transparency and audit efficiency, the findings do not provide significant support for this role. This suggests that sustainability reporting disclosures have not yet been optimally utilized as a corporate governance mechanism to accelerate the audit process.
PERAN PEMANFAATAN AI DAN TIKTOK TERHADAP KINERJA BISNIS UMKM MELALUI PENGETAHUAN WIRAUSAHA DI TANGERANG Matthew Denilson Martono; Apriani Simatupang
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 Artificial Intelligence (AI) and TikTok utilization on MSME business performance, with entrepreneurial knowledge as a mediating variable. The study was conducted on micro and small business owners in Tangerang who have utilized AI and/or TikTok in their business activities. A quantitative approach with a cross-sectional design was employed. Data were collected through an online survey of 467 respondents selected using purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that the utilization of AI and TikTok has a positive and significant effect on entrepreneurial knowledge. In addition, entrepreneurial knowledge was also found to have a positive effect on business performance. The findings further indicate that AI and TikTok not only have a direct effect on business performance, but also an indirect effect through entrepreneurial knowledge as a mediator. These results confirm that the use of digital technology, accompanied by improved entrepreneurial knowledge, can become an important strategy to strengthen the competitiveness, efficiency, and sustainability of MSMEs. This study provides practical implications for business owners and policymakers in promoting a more targeted and effective digital transformation of MSMEs
PELATIHAN ANALISIS LINGKUNGAN BISNIS DAN MANAJEMEN: TREN TEKNOLOGI DAN IMPLIKASINYA BAGI DUNIA BISNIS Isana S. C. Meranga; Hendra Achmadi; Daniel Ong Kim Kui; Rinto Rain Barry; Margaretha Pink Berlianto
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

Massive technological advancements have fundamentally transformed the global business landscape. These changes not only affect companies’ operational aspects but also reshape how consumers interact, shop, and make decisions. Literacy regarding the impact of technological advancement has become increasingly crucial for younger generations so that they can understand the direction of market changes. This activity aims to provide students of Mahabodhi Senior High School with insights into the importance of business environment analysis in the digital era. Through a narrative approach, participants were encouraged to understand that adaptation to technological advancement is the key to surviving future competition.
DARI IDE MENJADI AKSI: MODEL PENGABDIAN KEPADA MASYARAKAT UNTUK PENGUATAN KREATIVITAS, INOVASI, DAN LITERASI AI BERPUSAT PADA MANUSIA DALAM MENUMBUHKAN MINAT KEWIRAUSAHAAN BERKELANJUTAN SISWA SMA Selvi Esther Suwu; Ika Suhartanti Darmo; Yohana F. Cahya Palupi Meilani; Isana Sri Christina Meranga; Zoel Hutabarat
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 community service (PkM, Pengabdian Kepada Masyarakat) article reports a youth entrepreneurship empowerment intervention for 16–18-year-old students at SMA Citra Kasih Jakarta (n=24). The program responds to two concurrent realities: (1) Indonesia’s creative economy is increasingly important for job creation, and (2) students’ growing reliance on generative AI risks weakening independent thinking and problem sensitivity. Four theoretical pillars guide the intervention: youth empowerment and entrepreneurial mindset; experiential learning and design thinking; (creative) self-efficacy as a driver of action; and UNESCO’s human-centered AI literacy. The intervention combined a 45-minute interactive session, guided discussion, a micro-challenge translating real problems into value propositions, and rapid prototyping using pipe-cleaners to practice iteration and feasibility. Evaluation used a post-activity survey (5-point Likert), facilitator observations, and a structured rubric assessing problem clarity, novelty, usefulness, feasibility, and sustainability sensitivity. Results show strong participant acceptance (means 4.46–4.58; SD 0.51–0.66) and six group prototypes with value statements; indicating early gains in problem-framing and confidence to ideate without letting AI replace human reasoning. The novelty lies in embedding human-centered AI literacy within a compact entrepreneurship learning design and providing a replicable logic model, worksheet template, rubric, and follow-up roadmap aligned with sustainability agendas.
ASISTENSI PELAPORAN SPT TAHUNAN PPH BERBASIS CORETAX SEBAGAI UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Eduard Ary Binsar Naibaho; Antonius Herusetya; Mulyadi Noto Soetardjo; Lina; Renna Magdalena; Irwan Wisanggeni; Pikanti Endah Artati
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 a community service (PkM) activity carried out by Universitas Pelita Harapan (UPH) in collaboration with KPP Pratama Tiga Raksa under Kanwil DJP Banten, focusing on assisting individual taxpayers in filing their 2025 Annual Personal Income Tax Returns (SPT Tahunan PPh OP) using the CoreTax system implemented by the Directorate General of Taxes (DGT). The CoreTax system represents a transformational shift in Indonesia's tax administration, replacing the previous e-Filing platform with a more integrated and real-time digital infrastructure. The activity was conducted on March 12, 2026 at the Spark Labs FEB, Gedung F UPH, Tangerang. Employing a descriptive participatory approach, the program involved tax volunteer students (Relawan Pajak) supervised by accounting faculty members who provided direct guidance to taxpayers, comprising UPH lecturers, staff, and surrounding community members, in navigating the CoreTax portal. Two main phases were implemented: (1) Training and Levelling, which equipped student volunteers with technical knowledge and soft skills, and (2) CoreTax Assistance, during which real-time SPT filing support was provided. Results demonstrate that structured, university-led tax assistance programs significantly enhance taxpayer compliance awareness and digital tax literacy. The collaboration between higher education institutions and tax authorities reflects best practices in tax education outreach and strengthens the sustainability of tax volunteer communities.

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