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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 370 Documents
Capital Structure Across The Firm Life Cycle: A Moderating Role of Life Cycle in Indonesian Real Estate Sector Yanuar Dananjaya; Hananiel M Gunawan; Tania M Potu
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study investigates how firm life cycle stages moderate the relationship between capital structure determinants and leverage in the Indonesian real estate sector. Using panel data from listed real estate companies (2009–2024), firms are classified into young and mature groups based on retained earnings to total assets. Our analysis reveals that the firm life cycle is a significant moderator, with findings predominantly supporting the Pecking Order Theory. For young firms, leverage is strongly and negatively driven by liquidity, underscoring their reliance on internal funds. For mature firms, leverage is negatively influenced by profitability and liquidity. Asset tangibility also shows a significant but unexpectedly negative relationship for mature firms, while the tax shield is insignificant for both groups. These findings demonstrate that a firm’s developmental stage is crucial for understanding its capital structure choices, which are shaped by both life cycle-driven financing constraints and sector-specific characteristics
The Influence of Country of Origin on Purchase Intention in The Indonesian Market Mediated by Brand Image and Attitude: A Case Study of Vivo Frederick Wilson; Pauline H.Pattyranie Tan
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The objectives of this study are to examine the relationship between Country of Origin and Purchase Intention, to examine the relationship between Country of Origin and Brand Image, to examine the relationship between Country of Origin and Attitude towards the Brand, to examine the relationship between Brand Image and Purchase Intention, to examine the relationship between Brand Image and Attitude towards the Brand and to examine the relationship between Attitude towards the Brand and Purchase Intention. This research is quantitative. The population in this study is all consumers of the Vivo brand. The sampling procedure used in this study is non-probability with a purposive sampling technique; the researcher will take a sample of 164 consumers who have used the Vivo brand for at least 1 year. The primary data used in this study are the results of distributing questionnaires to Vivo brand consumers. The data analysis used in this study is the structural equation model (SEM), partial least squares (PLS) using Smart PLS 4.0.
The Effect of Profitability, Company Size, and Independent Commissioners on Tax Management Angelina Fandy Arman; Margareta Febe; Vianty Adella Santo
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study aims to analyze the effect of profitability, firm size, and independent commissioner on tax management in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research employs a quantitative approach using secondary data from financial statements. The sample consists of 25 companies selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25. The results of the study indicate that, simultaneously, the three variables influence tax management. Profitability has a negative effect on tax management, firm size has a positive effect on tax management, while independent commissioner has no significant effect on tax management. This study concludes that profitability and firm size are important factors that can influence a company’s tax management practices. Therefore, companies need to implement efficient and legal tax management strategies.
The Influence of Corporate Governance and Corporate Social Responsibility on Financial Performance in ASEAN-5 Eduard Ary Binsar Naibaho; Pande Saputra Nadeak
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study aims to analyze the influence of Corporate Governance and Corporate Social Responsibility on corporate financial performance in ASEAN-5, focusing on two performance indicators, namely Tobin's Q and Return on Assets (ROA). The method used was a regression analysis of panel data with secondary data from 144 companies listed on S&P Capital IQ during the period 2019 to 2023. This study employs the Fixed Effects research model for Model 1, while Model 2 utilizes the Random Effects model. The results of the study show that external corporate governance has no significant effect on financial performance, as measured by Tobin's Q. In contrast, debt financing has a negative impact on ROA's financial performance. In addition, market competition, as measured by the Herfindahl-Hirschman Index (HHI), did not affect Tobin's Q or ROA, while the ESG score showed no significant impact on either Tobin's Q or ROA. These findings offer valuable insights for companies to manage debt and develop sustainable strategies that enhance financial performance in a competitive market.
The Influence of Financial Literacy, Family Financial Education, and Financial Behavior on Borrowing Intention from Online Loans/P2P Lending among University Students in Manado Henry Daniel Pateh; William Tjong
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
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This study examines the influence of financial literacy, family financial education, and financial behavior on the intention to borrow from online loans/P2P Lending among university students in Manado. Using a quantitative associative approach, data were collected from 100 respondents through an online questionnaire and analyzed with Partial Least Square – Structural Equation Modeling (PLS-SEM). The findings reveal that financial literacy significantly influences borrowing intention, while family financial education does not significantly affect either borrowing intention or financial behavior. Moreover, financial behavior does not mediate the relationship between financial literacy or family financial education and borrowing intention. These results emphasize the importance of financial literacy in shaping students’ financial decision-making, while suggesting that family-based financial education alone may not be sufficient. This study contributes to financial literacy and fintech borrowing literature, offering insights for policymakers, universities, and fintech providers to promote responsible borrowing behavior among students
The Effect of Green Accounting and Tax Avoidance on Firm Value Moderated by the Board of Directors in Manufacturing Companies Khalvin Aul Salcedo; Herlina Lusmeida
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study aims to examine the effect of green accounting and tax avoidance on firm value, with the board of directors as a moderating variable. The research uses a quantitative approach with panel data regression analysis based on 86 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totalling 430 firm-year observations. The results show that green accounting has a significant negative effect on firm value, indicating that environmental cost disclosures are not yet perceived positively by the market. Meanwhile, tax avoidance has a significant positive effect, reflecting its perception as an efficiency strategy by investors. Although the board of directors does not directly affect firm value, it significantly moderates the relationships between the independent variables and firm value: weakening the negative impact of green accounting and strengthening the positive impact of tax avoidance. These findings highlight the importance of corporate governance in managing environmental and fiscal strategies to optimize firm value.
The Impact of Digital Transformation and Entrepreneurial Orientation on Women-Led MSME Performance: The Mediating Role of Innovation Capability Engel San Andrea; Patricia
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Micro, Small, and Medium Enterprises (MSMEs) play a central role in Indonesia’s economy by generating employment and contributing to GDP. However, rapid technological change requires MSMEs to embrace digital transformation and strengthen entrepreneurial orientation to sustain growth. This study investigates how digital transformation and entrepreneurial orientation affect MSME performance, with innovation capability serving as a mediating factor. A quantitative descriptive design was employed, collecting data through surveys from 150 women-led MSMEs in the Greater Jakarta area. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test seven proposed hypotheses. The results indicate that digital transformation and entrepreneurial orientation both have positive effects on innovation capability and business performance. Furthermore, innovation capability significantly improves MSME performance and mediates the influence of digital and entrepreneurial factors. This study contributes to the literature by linking digital transformation and entrepreneurial orientation with innovation-driven performance in women-led MSMEs. It also provides practical insights for policymakers and support institutions to develop digitalization and innovation programs that strengthen competitiveness in a dynamic market environment.
Trust, Online Reviews, and Ratings as Drivers of Purchase Intention: Evidence from Generation Z Shopee Users in Greater Jakarta Sylvia Samuel; Daniel Widjaja
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
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Abstract

E-commerce growth in Indonesia has been accelerated by the rise of platforms such as Shopee, where trust and electronic word of mouth (e-WOM) play critical roles in consumer decision-making. While prior studies have examined reviews, ratings, and trust separately, few have integrated them into a unified model and tested their combined influence among Generation Z consumers. This digitally native cohort dominates online shopping. This study examines the impact of trust, online customer reviews, and online customer ratings on purchase intention, with gender serving as a potential moderator, in the context of Greater Jakarta. Using a quantitative approach and PLS-SEM analysis of survey data from 350 Shopee users, the results reveal that online customer reviews, ratings, and trust significantly and positively affect purchase intention, with online customer ratings exerting the most substantial effect. Unexpectedly, gender and its moderating effects were not significant, suggesting that male and female Gen Z consumers evaluate trust and e-WOM cues similarly. These findings extend the Theory of Planned Behavior and the Elaboration Likelihood Model by demonstrating how central (reviews, trust) and peripheral (ratings) cues jointly influence consumer intentions in an emerging market context. Practically, the study offers actionable implications for platforms and sellers, highlighting the need to strengthen trust-building mechanisms, ensure credible rating systems, and encourage authentic reviews. The research contributes by integrating trust and e-WOM variables into a single model, demonstrating their relevance in Indonesia, and revealing a generational shift in gender differences in online consumer behavior.
The Effect of Innovation, Brand Image Perception and Promotion on The Decision to Use Arts Tutorial Services Annisa Rofiatur Rahma Putri Mulyana; Anjar Dwi Astono
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
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The purpose of this study was to analyze the influence of innovation, brand image perception, and promotion on the use of services at Sanggar Seni Annisa Rumpaka. This study uses a quantitative approach with a saturated sampling technique, namely all 110 active participants are considered as respondents. The data collection technique was carried out using a validated and proven reliable Likert scale. The data analysis method used is multiple linear regression to analyze the influence of independent variables (innovation, brand image, and promotion) on the dependent variable (decision to use services) both separately and simultaneously. The results of the study indicate that the independent variables have a statistically significant influence on the opinions of product users. Meanwhile, innovation, brand image perception, and promotion also have a significant influence on the decision to use Annisa Rumpaka Art Studio. This study suggests that studio managers continue to innovate in providing services, increase customer satisfaction through quality and consistency, and improve effective marketing strategies to attract and retain more customers.
The Influence of Government Support, Digital Literacy, and Market Orientation on Agrotourism Sustainability in the Menoreh Mountains Hermawan; Dara Salsabila Rianti; Anjar Dwi Astono
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
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This study aims to analyze the influence of government support, digital literacy, and market orientation on agrotourism sustainability in the Menoreh Mountains. A quantitative approach with explanatory design was employed, involving 100 respondents consisting of agrotourism managers and operators. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression. The results reveal that government support has a significant positive impact on agrotourism sustainability through policies, infrastructure provision, and destination promotion. Digital literacy significantly enhances competitiveness via social media utilization, tourism applications, and online information management. Market orientation also shows significant effects by driving product adaptation, service adjustments, and targeted promotional strategies. Simultaneously, the three independent variables contribute significantly to agrotourism sustainability in the Menoreh Mountains. These findings indicate that synergy among policy support, digital capabilities, and adaptive marketing strategies is the key to strengthening competitiveness and ensuring long-term community-based agrotourism sustainability.