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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 508 Documents
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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.
INTERACTIVE RADIO ON MONEY, FINANCIAL TECHNOLOGY, AND PSYCHOLOGY OF MONEY: SMART FINANCIAL MANAGEMENT IN THE MIDST OF A CRISIS Renna Magdalena; Yanuar Dananjaya
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 implementation of Community Service (Pengabdian Kepada Masyarakat/PKM) for December 2025 was carried out by a team from the Faculty of Economics and Business, Universitas Pelita Harapan Surabaya Campus, in collaboration with Radio Sangkakala Surabaya. The primary objective was to deliver broader financial education to the community by presenting qualified academic speakers from the Management and Accounting Study Programs. The activity was conducted in an interactive talkshow format under the overarching theme "Interactive Radio on Money, Financial Technology, and Psychology of Money: Smart Financial Management in the Midst of a Crisis." Two sessions were held: the first on December 2, 2025, covering "Money and Technology in the Midst of a Crisis" by Dr. Renna Magdalena, and the second on December 16, 2025, covering "Psychology of Money" by Dr. Yanuar Dananjaya. The results demonstrated that this PKM activity successfully enhanced public awareness of financial literacy, digital financial technology utilization, and the psychological dimensions of financial decision-making. This initiative confirms that academic-media collaboration through radio serves as an effective and inclusive channel for financial education, particularly in reaching productive and financially vulnerable community groups in the Surabaya area
ACCOUNTING INFORMATION TECHNOLOGY IN TAX ADMINISTRATION: CORETAX SYSTEM TRAINING FOR CHURCH CONGREGATION MEMBERS IN SURABAYA Renna Magdalena; Josephine Kurniawati Tjahjono; Go George Herbert; Imelda Alodia Arditya; Florencia Chyntike Setiawan
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 implementation of the Coretax System beginning in 2025 marks a fundamental shift in Indonesia's tax administration infrastructure, introducing a fully integrated accounting information technology platform that affects all taxpayer categories. Despite its potential to improve efficiency and transparency, many taxpayers within community settings lack the technical readiness to operate the system correctly. This paper reports on a Community Service (Pengabdian Kepada Masyarakat/PKM) activity conducted by the Tax Center, Accounting Study Program, Universitas Pelita Harapan Surabaya Campus, held on March 6, 2026 at GSJA Ebenhaezer Church, Surabaya. The workshop was specifically designed for members of the church congregation, comprising professionals, employees, and small business owners who share the common need to fulfill their annual tax obligations through the new Coretax platform. Through a hands-on training format covering Coretax account activation and the practical filing of the 2025 Annual Tax Return (SPT Tahunan), the workshop successfully met its target attendance of at least 25 participants, with over 85% completing the full session. Findings indicate that structured, community-embedded accounting information technology training significantly improves participants' confidence and competence in using the Coretax System. This initiative demonstrates that university Tax Centers can serve as effective bridges between government-led digital tax reform and the practical readiness of community-based taxpayer groups.
COMMUNITY SERVICE DIGITAL TRANSFORMATION IN HEALTH CARE INDUSTRY AND BRANDING RS PREMIER BINTARO TANGERANG SELATAN Dewi Wuisan; Danet A. Patria; Innocentius Bernarto; Hendra Achmadi; Pauline H.P. Tan
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

Berbicara mengenai transformasi digital kini menjadi kekuatan utama yang mendorong perubahan dalam sektor kesehatan, menghadirkan berbagai inovasi melalui pemanfaatan teknologi seperti kecerdasan buatan (AI), Internet of Things (IoT), big data, blockchain, serta layanan kesehatan jarak jauh (telemedicine). Tujuan dari transformasi ini adalah untuk meningkatkan mutu pelayanan medis, efisiensi dalam operasional, serta hasil kesehatan pasien, sembari mengatasi tantangan spesifik seperti isu privasi data, regulasi yang kompleks, dan meningkatnya harapan dari pasien. Elemen kunci dalam proses transformasi digital mencakup teknologi sebagai pendorong inovasi, data sebagai landasan pengambilan keputusan berbasis bukti, serta sumber daya manusia sebagai komponen utama yang membutuhkan penyesuaian budaya dan penguatan keterampilan digital. Di samping itu, branding memiliki peran strategis dalam membangun kepercayaan publik serta memperkuat identitas institusi kesehatan di era digital melalui peningkatan pengalaman pasien, keterbukaan informasi, dan komunikasi yang terarah. Berbagai contoh penerapan, seperti penggunaan AI, menunjukkan bagaimana transformasi digital yang terintegrasi dengan strategi branding dapat menghasilkan nilai tambah bagi organisasi. Meskipun demikian, implementasi transformasi digital masih menghadapi hambatan, antara lain regulasi yang ketat, resistensi terhadap perubahan, serta kebutuhan investasi yang besar. Kedepan, prospek transformasi digital di sektor kesehatan sangat menjanjikan, dengan kemunculan tren seperti layanan prediktif, personalisasi perawatan, serta integrasi data antar sistem (interoperabilitas). Dengan pendekatan yang menyeluruh yang menyatukan teknologi, data, dan manusia, transformasi digital berpotensi membawa perubahan positif yang signifikan bagi dunia kesehatan.
COMMUNITY SERVICE INNOVATIVE AND CREATIVEPRENEURSHIP SMA PELANGI KASIH Dewi Wuisan; Oscar Jayanagara; Benny Aristo; Erwin Tenggono
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

Inovasi dan kreativitas bukan lagi sekadar nilai tambah, melainkan menjadi komponen vital dalam strategi bertahan dan berkembangnya sebuah usaha. Kreativitas sangatlah dibutuhkan dalam menciptakan ide-ide produk yang dapat dikembangkan. Kreativitas dapat membantu pelaku usaha dalam mengelola sumber daya yang ada. Inovasi yang baik dan menarik dapat menjadi suatu kekuatan dalam menjalankan suatu bisnis, karena dengan adanya ide atau inovasi yang baru, pelaku usaha dapat menciptakan pasar yang baru sehingga calon konsumen tertarik dengan produk atau jasa baru yang ditawarkan. Ketika pelaku usaha sering berinovasi dalam menciptakan produk baru, hal ini akan mendukung perkembangan usahanya. Sebaliknya, kurangnya inovasi dalam berwirausaha dapat menyulitkan proses pengembangan usaha. Remaja dalam memulai suatu bisnis perlu didukung dari aspek pendidikan melalui kegiatan di sekolah. Para murid banyak yang ingin melakukan inovasi dari produk yang sudah ada di pasar, namun murid perlu diarahkan lebih jelas supaya usaha yang mereka jalankan bisa survive dan menghasilkan profit yang maksimal.
KETERLAMBATAN LAPORAN AUDIT : LEVERAGE, PROFITABILITAS, DAN UMUR PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Lestari; Deni Rustandi
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 timeliness of audit report issuance is a critical aspect of financial reporting, as it relates to the relevance of information for investors and the efficiency of the capital market. This study aims to analyze the effects of leverage, profitability, and firm age on audit report lag, with firm size as a moderating variable, among non-essential consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach with a causal design and utilizes secondary data obtained from the financial statements of public companies. The research sample was selected using purposive sampling, comprising a total of 111 company observations. The analysis method employed was Moderated Regression Analysis (MRA) using EViews 13 software. The results of the study indicate that leverage has a negative and significant effect on audit report lag, while profitability and firm age do not have a significant effect on audit report lag. Furthermore, firm size has a positive and significant effect on audit report lag, but it does not moderate the relationship between leverage, profitability, and firm age and audit report lag. This study makes an empirical contribution by incorporating firm size as a moderating variable in the model analyzing audit report lags in the non-essential consumer goods sector, thereby enriching the literature on the determinants of audit report lags in the Indonesian capital market.
ARE ASPECTS OF THE PHYSICAL ENVIRONMENT IMPORTANT IN DETERMINING THE GUEST EXPERIENCE? THE STUDY OF THE APURVA KEMPINSKI BALI Irene Andrayani; Efin Shu
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 physical environment is found to be one of the manifestations that shape guest experience. The purpose of this research is to find out the influence of the physical environment on guest experience (GE) with the moderation of hotel cleanliness (HC) at The Apurva Kempinski Bali. The physical environment in this research focused on three variables, which are hotel ambiance (HA), hotel layout (HL), and hotel furnishing (HF). This research uses a quantitative approach. Data is collected through the distribution of a Google Form questionnaire. The population for this research is unknown in numbers. The Lemeshow formula is used to determine a minimal sample size of 97 individuals, and the final sample collected was 103 respondents. All questionnaire statements have successfully passed the validity and reliability tests conducted using SPSS 27. Additionally, with SmartPLS 4, the data has passed the outer model test. The P-value for the direct effects of hotel ambiance and hotel furnishing on guest experience shows significant results. However, the P-value for the direct effect of hotel layout on guest experience shows insignificant results. The moderating effects of hotel cleanliness between the physical environment elements and guest experience also show insignificant results. The recommendation for The Apurva Kempinski Bali is to maintain the hotel's ambiance and furnishing to elevate the guest experience.

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