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Contact Name
Dewi Sri Surya Wuisan
Contact Email
dewi.wuisan@uph.edu
Phone
+62215460901
Journal Mail Official
iconent@uph.edu
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan Kampus Universitas Pelita Harapan Gedung F lantai 12 Jl. M.H. Thamrin Boulevard 1100, Tangerang, Banten 15811
Location
Kota tangerang,
Banten
INDONESIA
Proceeding of International Conference on Entrepreneurship (IConEnt)
ISSN : -     EISSN : 29882664     DOI : -
Core Subject : Economy,
Proceeding of International Conference on Entrepreneurship (IConEnt) berisi artikel-artikel ilmiah dari para peneliti dari lingkup internasional yang mengikuti konferensi IConEnt yang akan diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan.
Articles 304 Documents
THE EFFECTS OF SOCIAL SUPPORT TOWARD SOCIAL COMMERCE INTENTION IN INSTAGRAM: MEDIATING ROLE OF PERCEIVED USEFULNESS, TRUST AND SUBJECTIVE NORM Adriel Albert; Sabrina Sihombing
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Nowadays, s-commerce has quickly become an important component of business tools, driving more individuals to access s-commerce to create new businesses and conduct transactions. This s-commerce has evolved into e-commerce, where every transaction and business is developed by the rapid usage of the internet. This research is being conducted to find out and understand the effect of negative comments appearing on the Instagram platform. The goal of this research is to build on the technology acceptance model, theory of planned behavior, and theory of reasoned action to investigate the link of variables between social support and social commerce intention, which is mediated by perceived usefulness, trust, and subjective norm. In this study, social support variables are using a second order model, which is represented by informational support and emotional support. The independent variables in this study include social support, trust, subjective norms, and perceived usefulness. The researcher employed a quantitative method and a non-probability sampling method which is purposive sampling, and the data was obtained by distributing online questionnaires using google forms. There are 30 samples obtained for preliminary testing and 260 samples taken for the actual testing, with the requirements of having an Instagram account and ever purchasing a product promoted by Instagram. The preliminary study's data are subjected to reliability and validity testing. The reliability and validity of the data obtained for the actual test are examined. Next, the data is examined using Structural Equation Modeling (SEM) to evaluate each hypothesis and generate a conclusion. As a result, all eight hypotheses are supported. This study includes managerial implications, recommendations for future research, and theoretical implications.
NEED ANALYSIS FOR ENGLISH COMPETENCY-BASED BUSINESSES THROUGH INTENSIVE LEARNING PROGRAMS Ronald M. P. Silalahi
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The urgency of mastering English in Indonesia is very high. This phenomenon reflects the rapid development of technology in recent decades. On the other hand, English proficiency in Indonesia is still very low. Formal educational institutions for elementary, junior high, high school, and university still cannot answer students' needs for quality English. Therefore, there is a desire to enrich English competence through Intensive Courses. This condition can be seen as an opportunity for educational-based entrepreneurs who want to develop their businesses in a non-academic context. Before building a language competency-based business, a mapping of prospective students' needs is essential. This article involves 152 students as respondents to find out the current learning needs of students. Questionnaires were distributed with the aim of (1) providing an overview of the things students need and want, referring to the knowledge they have; (2) describing students' current English language skills; (3) Learning needs are related to what must be done to learn. This questionnaire analyzes the things that need to be developed in an English language course that can answer and facilitate students' needs. The results are that English courses should focus on conversation and writing skills to support students' work and academic needs.
THE INFLUENCE OF LOAN TO DEPOSIT RATIO, EFFECTIVE TAX RATE AND NON-PERFORMING LOAN TOWARD RETURN ON ASSET IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ciptawan Ciptawan; Melly Melly
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Bank is an intermediary institution in charge of receiving deposits from customers and lending them to customers (economic units) who need funds. One of the main activities of banks is to channel funds to the public in the form of credit. The bank will need to pay attention to the Loan to Deposit Ratio to secure its liquidity, effective tax rate as the tax planning to secure the tax paid and Non-Performing Loan to control the bad debt. The bank will need all the variables to control the Return on Assets. The research result showed that partially Loan to Deposit Ratio (LDR) has no influence toward Return on Asset, Effective Tax Rate (ETR) has negative influence toward Return on Asset, Non Performing Loan (NPL) has negative influence toward Return on Asset. Simultaneously hypothesis showed that Loan to Deposit Ratio, Effective Tax Rate and Non Performing Loan have effect toward Return on Asset.
FINANCIAL LITERACY ASSISTANCE FOR VILLAGE BUSINESS: CASE STUDY IN SITIO TAMALE, THE PHILIPPINES Nutnicha Limboonngam; Kenny Fernando
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

A business really needs adequate records to evaluate business operational activities and determine future improvement steps. 30 Youths in Sitio Tamale Village, Philippines have developed a Mushroom Business which took place since October 2021. The Research Team was entrusted with two modules consisting of series A and B and aiding answer the need for mushroom Business development in the village. Module A on financial literacy knowledge and Module B on the technical steps of making financial reports are solutions to these needs. By presenting material that is practical knowledge and active interaction through filling out modules related to financial literacy, the training team explained via Google Meets to participants. The results of the assistance showed that 33% of participants understood very well, 37% of participants understood and 30% were neutral. There are several obstacles such as internet access, data processing technology capabilities, educational background, and commitment to be the main factors in this training. There are several key issues including challenges, risks, and further opportunities for village business. This financial literacy assistance could be an incubator to effectively oversee the business health.
HOW EXTRINSIC MOTIVATION AFFECT PERFORMANCE OF JASIJUKA SEJAHTERA MSME ASSOCIATION IN EAST BELITUNG Chandra Hartanto; Ignatius Ario Sumbogo
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study is structured to determine the effect of extrinsic motivation and digital marketing training on performance. This quantitative approach research conducted with the unit of analysis of the Jasijuka Sejahtera MSME Association, with population of 32 people representatives of Jasijuka Sejahtera. The sampling method used is non-probability sampling with saturated sample technique. The data processing uses multiple linear regression analysis. The result concludes that there is an insignificant effect of digital marketing training on performance, while extrinsic motivation has a positive, significant influence on performance. And last, there is no simultaneous effect between digital marketing training and extrinsic motivation on performance.
The Effect of Tax Planning and Current Tax Expense on Earnings Management Before and After Income Tax Rate Changes Rengganis, Dita; Soetardjo, Mulyadi Noto
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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The objectives of this study are to investigate whether tax planning and current tax expense have an impact on firm’s earnings management practices and to investigate whether such impacts are different in the periods of before and after income tax rate changes. This study uses OLS to regress Tax Retention Rate and Current Tax Expense toward Discretionary Accruals and to regress the interaction of main independent variables and Tax Rate Change toward Discretionary Accruals. The number of samples used in this study were 203 samples for 5 years taken from S&P Capital IQ database using the purposive sampling method. The results of this study indicate that both tax planning and current tax expense do not have a significant effect on earnings management practices. Also, the changes in income tax rates do not affect the influence of tax planning on earnings management and current tax expense on earnings management. This study shows that in the selected sample the earnings management practices are not affected by all taxation aspects in the firms.
Market Reaction Toward the Detailed Content of Disclosure in the Modified Audit Opinion: Case of Indonesia Wijaya, Hana; Herusetya, Antonius
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
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Abstract

This study examines the market reaction toward information content in the auditors' opinions measured by the number of paragraphs and detailed disclosures in additional and modified paragraphs in the modified audit opinion. The study sample was taken from all public companies on the Indonesian Stock Exchange, except for the financial industries in 2018-2020. Hypotheses tests were carried out using linear multiple regression models. With a total sample of 1017 firm-year observations for 339 listed companies, our study found evidence that the market reacted negatively to disclosures in audit opinions in the form of the number of paragraphs in the modified audit opinions. However, this study did not find evidence that the market reacts to the number of detailed contents in additional paragraphs and modification paragraphs. Our further tests found strong evidence of incremental information captured by the capital market players in the form of positive reactions to the number of paragraphs and detailed topics in the paragraphs of modified audit opinions during the Covid-19 pandemic in 2020. Results of the study provide practical implications that capital market players use detailed information contained in paragraphs of modified audit opinions to make investment decisions, reflected in the earnings response coefficient.
Implementation of Beaver Dichotomy to Differentiate Good and Distressed Firms in Indonesia Budhidharma, Valentino; Sembel, Roy; Hulu, Edison; Ugut, Gracia S.
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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The purpose of this study is to determine factors/variables that can differentiate the characteristics of distressed and good firms and propose a new model to explain financial distress in Indonesia. There have been many theories, variables, and estimation methods used by previous studies about early warning signs of financial distress. Determining factors of good and distressed firms uses Beaver's (1968) methodology. The samples used are most sectors in Indonesia’s Stock Exchange from 2005 to 2020, excluding the financial sector. The characteristic results show that good firms have higher NITA, GPTA, CTA, QATA, CATA, WCTA, CCL, RETA, and EBTCL, while distressed firms are better on CFTS, CFTA, CFNW, CFTD, NITS, NINW, NITD, ROE, CLTA, LTLTA, CLLTLTA, QACL, CR, CTS, ITS, CATS, WCTS, NWTS, and TATS.
The Antecedents Factors of Entrepreneurship among Female University Students in Indonesia Calista, Felisha; Patricia, Patricia
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
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Women are starting and running successful businesses around the world, including in Indonesia. Women entrepreneurs are becoming a major force in the global economy and are seen as key contributors to economic growth and job creation. However, women still encounter obstacles that hinder their ability to compete with men despite their innovative ideas. Therefore, in this research, the researcher explains the effects of these entrepreneurial factors on female university students who have the intention to become entrepreneurs. This research examines the impact of various factors on the female entrepreneurial intention of 340 female university students. For example, the effect of entrepreneurial self-efficacy and perceived behavioral control on female entrepreneurial intention. In this research, the researcher presents a research model which consists of Supporting Condition, Entrepreneurial Self-Efficacy, Perceived Behavioral Control, and Female Entrepreneurial Intention with Female Entrepreneurial Intention as the dependent variable, the researcher’s findings support the hypotheses that these factors really do have impact on female university students’ entrepreneurial intention in Indonesia.
Online Celebrity Endorsement and Brand Image on Customer Purchase Intention with the Mediating Role of Customer Ideal Self Khosasih, Ricky Antonius; Sembel, Jacquelinda Sandra
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
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The tight competition in sports shoes industry in Indonesia requires players in this market to be creative in promoting their products to win customers. One strategy is promoting their brand by adopting online celebrating endorsement. However, this strategy needs to be implemented carefully to match customer ideal self. This study aims to investigate the influence of online celebrity endorsement, brand image on purchase intention with the mediating role of customer idea self. A survey using online questionnaire was conducted among 180 private university students in Tangerang, Indonesia, Data was analyzed using Structural Equation Modeling Partial Least Square. The study reveals significant influence of celebrity endorsement, brand image and ideal self on purchase intention with a mediating role of customer ideal self.

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