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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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PENGARUH LAYANAN NIRSENTUH MELALUI APLIKASI SEPHORA DENGAN LAYANAN SALESPERSON TERHADAP PREFERENSI BELANJA GENERASI Z DI SEPHORA SENAYAN CITY Dewi Wuisan; Sarah Kamilah Salam; Kristi Karla Arina; Christoffel Wantah
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

Percepatan transformasi digital dalam industri ritel, khususnya pascapandemi COVID-19, telah menghasilkan perubahan signifikan dalam perilaku konsumen. Layanan nirsentuh berbasis aplikasi digital menjadi standar baru bagi pengalaman belanja modern, terutama pada sektor kecantikan yang mengandalkan interaksi langsung dalam proses pemilihan produk. Generasi Z sebagai kelompok digital-native menunjukkan kecenderungan yang kuat terhadap adopsi layanan berbasis teknologi yang memberikan otonomi, efisiensi, dan pengalaman personal tanpa keterlibatan langsung tenaga penjual. Penelitian ini bertujuan untuk menganalisis pengaruh Interests in New Technology, Convenience Seeking, dan Security Seeking terhadap Preference for Contactless Service Over Salespersons pada pengguna aplikasi Sephora di gerai Sephora Senayan City. Selain itu, penelitian ini menguji peran mediasi Technology Self-Efficacy serta moderasi Consumer Conformity. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada 304 responden Gen Z dan dianalisis menggunakan PLS-SEM melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa ketiga variabel independen memberikan pengaruh positif signifikan terhadap preferensi layanan nirsentuh. Technology Self-Efficacy terbukti memediasi seluruh hubungan tersebut, sedangkan Consumer Conformity memperkuat pengaruh TSE terhadap preferensi digital. Temuan ini menegaskan bahwa minat terhadap teknologi, pencarian kenyamanan, kebutuhan keamanan, kepercayaan diri teknologi, serta kecenderungan konformitas sosial merupakan determinan utama dalam pembentukan preferensi layanan digital pada Gen Z.
EXPLORING THE INFLUENCE OF BRAND AWARENESS ON PURHCASE INTENTION: THE ROLE OF PERCEIVED QUALITY AND BRANDS ASSOCIATIONS IN THE INTERACTIVE ENTERTAINMENT MERCHANDISE MARKET Sylvia Samuel; Daniel Widjaja
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 determine the effect of Brand Awareness on Purchase Intention for HoYverse Merchandise, with Perceived Quality and Brand Association as mediators. The method used in this study is PLS-SEM to identify relationships among existing variables. The PLS-SEM method is well-suited for analyzing research involving multiple variables and causal relationships, with results remaining effective even when the available data do not meet the normal distribution assumption. The data for this study were obtained from questionnaires completed by 350 respondents, including fans and individuals familiar with the HoYoverse brand. Based on the data analysis, brand awareness and perceived quality significantly affect purchase intention, while the other variables also exert significant effects. The results of this study indicate that an effective marketing strategy is not only through how well a brand is known or the perception of product quality in the context of the interactive entertainment industry offering merchandise. Therefore, it is hoped that this research can serve as a reference for companies to optimize their marketing strategies and for future researchers to explore other relevant variables.
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.

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