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Proceeding of International Conference on Entrepreneurship (IConEnt)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 29882664     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 370 Documents
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The Effect of Carbon Emission Disclosure and Tax Avoidance on Firm Value: The Moderating Role of Board Diversity Wijaya Triwacananingrum; Jemmima Rachmadita; Rayhan Mahatma Harikusuma
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 examines how board diversity affects the link between a company's carbon emission disclosure, tax avoidance, and its market value. Using data from 31 non-financial companies on Indonesia's Kompas 100 index from 2020 to 2023, the research found that carbon disclosure, tax avoidance, and board diversity do not directly influence firm value on their own. However, the study reveals that board diversity plays a crucial moderating role. It significantly strengthens the positive link between carbon emission disclosure and firm value, making environmental transparency more valuable to investors. In contrast, it does not affect the relationship between tax avoidance and firm value. The research suggests that for Indonesian companies, implementing board diversity is a key strategy to enhance the impact of their sustainability reporting. Furthermore, diverse boards can promote more ethical tax practices, which may positively influence company value in the long run.
Empowering Hospital Staff to Enhance Service Excellence: A Community-Based Intervention in Central Java Sylvia Samuel; Hendra Achmadi; Margaretha Pink Berlianto; Dewi Wuisan; Yohana Meilani Palupi
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 reports on a community service project conducted at Rumah Sakit Baptis, Central Java, to improve hospital service excellence through staff empowerment. The project addressed key challenges, including weak interdepartmental collaboration, ineffective communication, difficulties in delivering sensitive information, and limited awareness of patient-centered service quality. Using a participatory approach, the intervention included workshops, role-playing exercises, counseling sessions, and the introduction of standardized communication protocols. The results showed clear improvements in staff competencies, particularly in empathy, teamwork, and communication with patients and families. Staff reported greater confidence in handling sensitive conversations, while patients observed a more approachable and responsive service. Cross-departmental collaboration also improved, resulting in reduced delays and enhanced coordination. Initial patient satisfaction surveys indicated a positive shift in perceptions of care quality. These findings highlight that even in resource-limited hospital contexts, meaningful improvements can be achieved through structured training and cultural change. The project contributes both practical recommendations for hospital management and theoretical insights by applying the SERVQUAL and patient-centered care frameworks to the Indonesian healthcare setting.
Green Entrepreneurial Orientation, Self-Efficacy, and Innovation: An RBV and Dynamic Capabilities Perspective on SME Performance Patricia; Imannuel Christianus
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

Sustainable entrepreneurship is vital for small and medium-sized enterprises (SMEs) in emerging economies facing environmental and market pressures. This study investigates how green entrepreneurial self-efficacy (GESE), green entrepreneurial orientation (GEO), and green innovation (GI) influence the economic performance of SMEs in Jakarta, Indonesia. Drawing on the Resource-Based View (RBV) and Dynamic Capabilities (DC) theory, the study examines both direct effects and the mediating role of GI. A quantitative approach was employed using survey data from 95 SME owners who implement green practices. Analysis with Partial Least Squares Structural Equation Modeling (PLS-SEM) revealed that GEO significantly promotes GI, while GESE does not. GI strongly enhances economic performance and mediates the relationship between GEO and economic performance, but not between GESE and performance. These findings extend RBV and DC by showing that strategic orientation, when translated into innovation, drives SME competitiveness, whereas self-efficacy alone is insufficient. The study offers theoretical contributions and practical implications for strengthening green strategies and innovation capacity in SMEs.
The Influence of Green Accounting and Capital Structure on Financial Performance: Does Audit Quality Matter? Tiara Mardiana; Mulyadi Noto Soetardjo
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 was conducted with the aim of testing and analyzing the effect of Green Accounting and Capital Structure on Financial Performance with Audit Quality as moderating variable in ASEAN’s mining companies for the period of 2019-2023. The population in this study were mining companies listed on stock exchanges in ASEAN in 2019-2023. The sampling method used is purposive sampling technique. The data source used is secondary data. The data analysis method used in this research is regression analysis. The results of testing the hypothesis of this study indicate that Green Accounting has a positive and significant effect on Financial Performance, Capital Structure has no effect on Financial Performance and Audit Quality does not moderate the relationship of Green Accounting and Capital Structure towards Financial Performance. The results implied that by implementing Green Accounting the company will have a good image and reputation to attract more customers, investors and business partners so that this increase in reputation can increase sales and profitability. The results also indicate that the possibility of companies relying more on good performance or other things in generating profits without seeing how the proportion of financing (capital structure) utilized. Also, the results of this study show that investors, customers and business partners are likely to see good corporate governance to invest or to cooperate without considering how the company's audit quality level is.
The Impact Of Profitability, Company Size, Green Accounting, Media Disclosure, And The Board Of Commissioners On Csr Disclosure Kevin Kenesis; Stefanus Dimas Ryan Saputro
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 research aimed to investigate the influence of alterations in green accounting, firm size, board commissioner count, media disclosure, and profitability on CSR disclosure. Corporate Social Responsibility (CSR) has emerged as a critical factor, second only to financial performance, for publicly traded companies, hence necessitating the evaluation of additional variables in research. This study replicates the research conducted by Katarina Agnes (2023), with the addition of four control variables and modifications to the hypothesis testing program. The primary distinctions encompass the incorporation of four control variables, the transition from SPSS to STATA version 16 for hypothesis testing, and the research sample comprising 280 data points from 70 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study process encompasses descriptive statistical analyses, classical assumption evaluations, model specification assessments, and hypothesis testing. The findings demonstrate that green accounting, firm size, and media exposure significantly influence CSR disclosure, while the number of board commissioners and profitability do not significantly affect CSR disclosure.
Connectivity Emotional Brand, Brand Love, Bridging Transition Process from Satisfaction to Loyalty (Evidenced from Samsung) John Tampil Purba; Sylvia Samuel; Diego; Hardi Basoeki; Song Yup Lee
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 positive effects of brand satisfaction, brand love, and emotional brand attachment on brand loyalty and customer loyalty. The research was conducted over four months, from August to November 2021, using a quantitative approach through online questionnaires distributed via Google Forms. A total of 300 respondents participated in this study. Data analysis was performed using SPSS and SEM AMOS software. The results indicate that all six proposed hypotheses are statistically significant. Brand satisfaction, brand love, and emotional brand attachment positively influence brand loyalty. Furthermore, brand satisfaction, brand loyalty, and emotional brand attachment also have a positive impact on customer loyalty. These findings highlight the importance of emotional and experiential factors in building long-term relationships between brands and consumers.
Managerial Ability and Carbon Emission Disclosure: Do CEOs Care About This Matter in Indonesia? Rian Nur Aulia; Antonius Herusetya
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 examines the relationship between entity managerial capability and carbon emission disclosure of publicly listed companies on the Indonesian Stock Exchange, covering the years 2019–2023. Managerial capability is measured using data envelopment analysis (DEA) at the firm level as a decision-making unit using the Demerjian et al. (2012) model, while carbon emission disclosure uses a score for carbon emission disclosure. A final set of 301 firm-year observations was obtained by using a purposive sampling method and the available carbon emission disclosure data. Data analysis using multiple linear regression found evidence contradicting the study's hypothesis, where CEO managerial capability is negatively related to carbon emission disclosure for publicly listed companies in Indonesia. This study's findings imply that carbon emission disclosure, which is part of the global temperature reduction efforts outlined in the 2015 Paris Agreement and part of the Environment, Social, and Governance (ESG) program promoted by regulators, is still not a priority for publicly listed companies in Indonesia.
Integrating Sensory, Emotional, and Social Customer Experiences to Drive Loyalty in Indonesia’s Coffee Shop Industry Isana Sri Christina Meranga
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 examines the integrated influence of customer experience, encompassing sensory, emotional, and social on consumer repurchase intention coffee shop industry. The study's background is rooted in the shift from a product-centered to an experience-centered economy, as well as the rapid growth of the coffee shop market in Indonesia, which necessitates differentiation strategies for business sustainability. Using a quantitative approach with a cross-sectional study design, data were collected from 300 respondents in the Jabodetabek area through an online survey. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that sensory, emotional, and social experiences have a direct and significant positive influence on repurchase intention. Furthermore, the study confirms a significant mediating role, where emotional and social experiences mediate the relationship between experience dimensions and repurchase intention. The most crucial finding is the confirmation of a sequential mediation model, where sensory experience influences repurchase intention through the sequential mediation of emotional and social experiences. Overall, this research provides empirical evidence that coffee shop businesses must holistically integrate sensory, emotional, and social elements into their strategies to build strong and sustainable customer loyalty.
Entrepreneurial Intention of Students in Jabodetabek Region Pauline H. P. Tan; Tharis Tiona; Dewi Wuisan; Kyle Christopher Suhaili; Danet Arya Patria
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 further analyze the influence of Subjective Norm, Perceived Behavioral Control, Self-Efficacy, and Entrepreneurship Education on Entrepreneurial Intention among students majoring in Entrepreneurship in the Greater Jakarta area (Jabodetabek). The research employs a causal or explanatory design, aiming to test hypotheses. A quantitative approach is adopted in this study. The data collected constitute primary data obtained through an online questionnaire. The study utilizes a non-probability sampling technique, specifically purposive sampling, in which the sample is selected based on specific criteria, namely students majoring in Entrepreneurship in Jabodetabek. The total sample size is 167 respondents. The questionnaire responses were measured using a Likert scale. Based on the research findings, it can be concluded that Perceived Behavioral Control, Self-Efficacy, and Entrepreneurship Education have a positive and significant influence on the Entrepreneurial Intention of students majoring in Entrepreneurship in Jabodetabek. However, Subjective Norm does not have an effect on the Entrepreneurial Intention of these students
Determinants of Online Purchase Intention: Evidence from Indonesia’s E-Commerce Dewi Wuisan; Zefanya Hisqia Gedalia; Gabriel Kennard Chan; Benny Aristo; Christoffel Wantah
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 perceived ease of use, perceived usefulness, social influences, price perception, and perceived risk on online purchase intention. The development of internet technology in Indonesia in various sectors is getting faster. One of the industrial sectors that rely on internet technology as a place to do business is e-commerce. Indonesia is one of the countries with the highest percentage of e-commerce users in the world, but the development of e-commerce cannot be separated from the problems that occur. As one of the e-commerce sites in Indonesia, “XYZ” is currently developing its services to make it more attractive to consumers, but there are still many problems that are felt by consumers related to “XYZ”, such as service quality that is not yet optimal. Thus, research is needed regarding the factors that influence online purchase intention. This study uses a quantitative approach with data collection methods using electronic questionnaires distributed through Google Forms. Analysis of the measurement model and structural model in this study was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS 3.0 application. The respondents of this research are Indonesian people who are more than 16 years old and have used “XYZ” e-commerce. The measurement model test consists of testing the validity and reliability, while the measurement model testing consists of testing the coefficient of determination, t -count, significance, and the relationship between constructs. The results of this study indicate that the perceived ease of use variable affects online purchase intention, the perceived usefulness variable affects online purchase intention, the social influences variable affects online purchase intention, and the price perception variable affects online purchase intention. Meanwhile, the perceived risk variable has no effect on online purchase intention.

Page 29 of 37 | Total Record : 370

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