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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 118 Documents
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PENGARUH BRAND IDENTIFICATION, SELF-IMAGE EXPRESSION, SENSE OF NATURAL ENVIRONMENT, LAYOUT, BRAND LOVE TERHADAP BRAND LOYALTY PADA RESTORAN SUSHI TEI Wina Cita Yunita; Margaretha Pink Berlianto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The development in the food industry in Indonesia is very fast, even though there are obstacles, namely the COVID-19 pandemic has no effect on the food industry in Indonesia. This research was conducted with the aim of finding a positive relationship related to brand identification with brand love, brand identification with brand loyalty, self-image expression with brand love, sense of natural environment with brand love, layout with brand love, brand love with brand loyalty. The approach in this study is a quantitative approach, the data obtained through the method of collecting data by distributing electronic questionnaires in the form of Google Forms which were distributed to 40 people for preliminary studies and 350 respondents for actual research. The data that has been obtained is processed using SmartPLS. This research was conducted in Indonesia and the respondents who answered the questionnaire were those who had visited the Sushi Tei restaurant. The results of this study indicate thatBAHASA INDONESIA ABSTRACTPerkembangan di industry makanan di Indonesia sangat pesat walaupun adanya hambatan yaitu pandemic covid-19 tidak berpengaruh pada industry makanan di Indonesia. Penelitian ini dilakukan memiliki tujuan yaitu menemukan hubungan positif yang berkaitan dengan brand identification dengan brand love, brand identification dengan brand loyalty, self-image expression dengan brand love, sense of natural environment dengan brand love, layout dengan brand love, brand love dengan brand loyalty. Pendekatan pada penelitian ini adalah pendekatan kuantitatif, data yang didapat melalui metode mengumpulkan data dengan cara menyebarkan kuesioner elektronik berupa Google Forms yang disebarkan kepada 40 orang untuk studi pendahuluan dan 350 responden untuk penelitian actual. Data yang telah diperoleh diolah datanya menggunakan SmartPLS. Penelitian ini dilakukan di Indonesia dan responden yang menjawab kuesioner adalah mereka yang pernah mengunjungi restaurant Sushi Tei. Hasil dari penelitian ini menunjukkan bahwa
PREDICTION OF STOCK VOLUME FROM DOW JONES INDEX USING BUSINESS ANALYTICS CONCEPT Anastacia Anastacia; Evita Linata; Ivana Jocelyn; Veline Chensiery; Genesis Sembiring
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Because of human constraints in computational reasoning, rational decision making is confined, which is why people experience bounded rationality. In many cases, a decision support system is required to help researchers make decision, including in predicting variables in stock market. Trading volume is one of the most important factors influencing the stock market's behavior. The higher the trading volume of a stock, the more active and liquid the market is which made it more attractive because the more liquid a stock is, the narrower its spread will be and there will be less risk of them being stuck with an undesired stock position. This study is made on the purpose of predicting trading volume from Dow Jones Index using the Business Analytics concept, including Descriptive Analytics, Predictive Analytics, and Prescriptive Analytics. A managerial contribution was also developed for assisting a trader or investors in determining which index to invest on. Even so, the weighting results showed only minor variances in value among the 16 criteria used.
ANALISIS PENGARUH PANDEMI COVID-19 DAN EFEK MODERASI DARI GOODWILL DAN GOODWILL IMPAIRMENT TERHADAP TINGKAT UANG TUNAI PERUSAHAAN-PERUSAHAAN DI INDONESIA Viseila Aprila; Valentino Budhidharma
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Penelitian ini dilakukan untuk membahas mengenai pengaruh pandemi COVID-19 dan efek moderasi Goodwill dan Goodwill Impairment terhadap tingkat uang tunai perusahaan-perusahaan di Indonesia. Variabel dependen yang digunakan dalam penelitian adalah cash holding, sedangkan variable independen yang digunakan dalam penelitian adalah Size, Leverage, Growth, HF10, FCF dan TR. Ada juga variable dummy yaitu Goodwill, Goodwill Impairment, Treated dan Period. Serta NROA sebagai variable kontrol. Objek yang digunakan dalam penelitian ini menggunakan perusahaan seluruh industri yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016 – 2020. Sebanyak 171 sampel perusahaan yang didasarkan dengan metode purposive sampling yang diambil untuk penelitian ini. Hasil penelitian ini membuktikan bahwa (1) COVID-19 berdampak positif pada tingkat kepemilikan uang tunai dari perusahaan, (2) Goodwill tidak melemahkan efek positif COVID-19 pada kepemilikkan kas perusahaan (3) Goodwill Impairment akan melemahkan efek positif dari pandemi pada tingkat kepemilikan kas perusahaan.
PENGARUH AUDIT QUALITY DAN BOARD GENDER DIVERSITY TERHADAP TAX AVOIDANCE Natasha Nathanael; Elfina Astrella Sambuaga
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study is to examine empirically the effect of audit quality and boardgender diversity on tax avoidance. The population studied in this study were companieslisted on the Indonesia Stock Exchange from 2010 to 2019. The sampling technique used was the purposive sampling method. The sample in this study amounted to 739 observations. The results of the study through the multiple regression analysis method show that audit quality has a negative and significant influence on the company's tax avoidance practices. Meanwhile, the gender diversity board has no significant effect on the company's tax avoidance practices.BAHASA INDONESIA ABSTRACTTujuan dari penelitian ini adalah untuk mengkaji secara empiris pengaruh kualitas auditdan keberagaman gender pada dewan terhadap penghindaran pajak. Populasi yang diteliti dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa EfekIndonesia pada tahun 2010 hingga 2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Adapun sampel pada penelitian ini berjumlah 739 observasi. Hasil penelitian melalui metode analisis regresi berganda menunjukkan bahwa audit quality memiliki pengaruh yang negatif dan signifikan terhadap praktik tax avoidance perusahaan. Sedangkan, board gender diversity tidak memiliki pengaruhyang signifikan terhadap praktik tax avoidance perusahaan.
PENGARUH KONTRIBUSI BUDAYA ORGANISASI DAN KAPABILITAS TEKNOLOGI TERHADAP ORGANIZATIONAL LEARNING Amanda Fortuna Arum Sekarlaras; Juanna Judith Huliselan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Tantangan Industri Retail dalam menghadapi kompetisi serta perkembangan digitalisasi yang begitu cepat membuat Budaya organisasi (organizational culture) dan kapabilitas Teknologi harus dapat beradaptasi dengan cepat sehingga dibutuhkan kemampuan pembelajaran yang efektif dalam organisasi (organizational learning) sehingga dapat meningkatkan kemampuan perusahaan dalam mengembangkan keunggulan kompetitif dalam menghadapi persaingan pasar. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Budaya Organisasi dan Kapabilitas Teknologi terhadap Organizational Learning di PT Imora Motor. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner secara online dengan bantuan platform Google Forms. Statistik deskriptif digunakan untuk menganalisis variable Clan Culture, Hierarchy Culture, Knowledge Technological Capabilities, dan Organizatioanl Learning. Analisis model penelitian digunakan software SmartPLS 3.2.8. Hasil penelitian menunjukkan bahwa clan culture, hierarchy culture dan knowledge technological capabilities di PT. Imora Motor memiliki hubungan langsung, positif dan signifikan dengan organizational learning. Atmosfer yang terbangun oleh clan culture yang positif menjadi modal penting untuk membangun sistem pelayanan prima. Penerapan hierarchy culture dalam bentuk formal, terstruktur, dan mengikuti prosedur yang telah ditentukan diterima dengan baik oleh karyawan karena terdapat kesadaran yang kuat atas pentingnya efisiensi, kontrol, dan kelancaran pengerjaan tugas. Karyawan memahami dan menggunakan knowledge technological capabilities dalam bentuk kemampuan melibatkan semua kekuatan dari perusahaan dengan memanfaatkan sumber daya teknologi individu untuk menciptakan produk layanan yang inovatif perusahaan.
THE COMPETITIVE ADVANTAGE OF PT. PHM DURING COVID-19 PANDEMIC: A CASE STUDY ON AN INDUSTRIAL SUPPLIER FAMILY BUSINESS Michael Pratomo S.M.; Jacob Donald Tan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

PT. PHM is an industrial supplier business that distributes most of their products to state-owned enterprises in Palembang, South Sumatera. This family business has been operational for 30 years and during the COVID-19 pandemic, even though the trading industry has decreased significantly, this company can still survive and even perform profitably. The company is currently still facing the tight competition in the market especially during pandemic. Therefore, the researchers investigated factors that contribute to PT. PHM’s competitive advantage during the pandemic by applying single instrumental case study that involves interviews, observations, and field notes, and approaching 2 owners, 4 employees, and 4 customers for this study. The latent variables that emerged such as Integrity, Diligence, Product Knowledge, Problem Solving Skill, Competitive Price, Employees’ Performance, Owners-Employees Relationship, Product Precision, Prompt Communication Response, Certified Quality were constructed into a mini-model theory. Hence, this could guide the family business in enhancing its competitive advantage during and even beyond the pandemic.
Evaluasi Kebijakan Fiskal Sebagai Regulator Kesenjangan Ekonomi Berbasis Perspektif Kitab Amos Donald Samuel Slamet Santosa; Gernaida Krisna R. Pakpahan; Jony Oktavian Haryanto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study starts from the problem of high gap between society in Indonesia today. The purpose of this study is evaluate the fiscal regulation as regulator for economical gap of the society based on Amos perspective. This is policy evaluation research that conduct using qualitative approach. Evaluation model that using in this research is goal based evaluation that developed by Tyler. The purpose of the policy based on Amos that already exegeses to be more operational. Data and information about policy achievement or intervention influence of the policy to economical gap collected by documenter study. Then, the data analyzed by qualitative data analysis model Miles and Hubberman. The result of this research show that fiscal regulation cannot solve economical gap of society based on the Amos standard. The thing that need to do is regulate the attitude of high level class society to lower level class that can be done by developing law instrument based on poor people protection.BAHASA INDONESIA ABSTRACTStudi ini berangkat dari permasalahan masih tingginya kesenjangan ekonomi masyarakat Indonesia saat ini. Tujuan dari studi ini adalah mengevaluasi kebijakan fiskal sebagai regulator kesenjangan ekonomi dengan berbasis pada perspektif kitab Amos. Penelitian ini adalah penelitian evaluasi kebijakan yang dilakukan dengan pendekatan kualitatif. Model evaluasi yang digunakan dalam penelitian ini adalah model evaluasi berbasis tujuan (goal based evaluation) yang dikembangkan oleh Tyler. Tujuan dari kebijakan didasarkan pada kitab Amos yang telah dieksegesi sehingga menjadi lebih operasional. Sedangkan data/informasi mengenai pencapaian kebijakan atau pengaruh intervensi kebijakan terhadap tingkat kesenjangan ekonomi dikumpulkan dengan teknik studi dokumenter. Data yang terkumpul dianalisis dengan teknik analisis kualitatif model Miles and Hubberman. Hasil penelitian menunjukkan bahwa kebijakan fiskal tidak mampu mengatasi kesenjangan ekonomi masyarakat dengan standar yang sesuai dengan kitab Amos. Hal yang perlu dilakukan adalah mengatur perilaku kaum atas terhadap kaum bawah yang dapat dilakukan dengan instrumen hukum berbasis perlindungan orang miskin.
ANALYSIS OF BRAND AWARENESS AND CELEBRITY ENDORSER ON THE PURCHASE DECISION OF WARDAH COSMETIC PRODUCTS Hardianawati Hardianawati; Karina Sukandi; Marisi Pakpahan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The purpose of this study was to analyze how the influence of Brand Awareness and Celebrity Endorser on the Purchase Decision of Wardah cosmetic products (IBM asmi Student Study). The variable indicators of brand awareness are not recognizing the brand, brand recognition, brand recall, and peak of mind. Celebrity endorser variable indicators are trustworthiness (trustworthy), expertise (expertise), and attractiveness (attractiveness), while purchasing decision indicators are need recognition, information search, evaluation, purchase decision, post-purchase behavior. The population in this study is an IBM S1 student. The number of samples in this study taken based on Roscoe's theory with a minimum of 30-500 people, so 60 respondents obtained. The data analysis methods used in this research are validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient analysis (R), determinant coefficient analysis (R2), partial hypothesis analysis (t-test) and simultaneous (f-test). The results of the analysis show that brand awareness has a partial effect on purchasing decisions. Celebrity endorsers have no partial effect on purchasing decisions. However, brand awareness and celebrity endorsers have a simultaneous effect on purchasing decisions. Purchasing decisions explained by the variable brand awareness and celebrity endorser by 62.4% and the remaining 37.6% explained by other variables outside this study.
THE EFFECT OF ENTREPRENEURIAL ORIENTATION ON BUSINESS GROWTH: THE MEDIATING ROLE OF BUSINESS PERFORMANCE Franz Jun Harbin; Fahrul Riza
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study examines the relationship between entrepreneurial orientation and business growth with the mediating role of sustainable and market performance in food and beverage of micro and small businesses. The study developed and empirically tested a structural model using data collected from the micro and small business entrepreneurs responsible for the day-to-day operations of the business located in Tangerang city and its surrounding area. The results show that entrepreneurial orientation positively affects business growth in emerging markets. Further, sustainability and market performance partially mediated the indirect relationship between entrepreneurial orientation and business growth. This study makes a novel contribution to the entrepreneurial orientation and business performance literature as it finds evidence that business performance is an effective way to transmit the firm's entrepreneurial orientation into business performance and to support the growth of micro and small firm assets. To grow, micro and small business managers need to have a proactive, innovative and risk-taking attitude in running a business. In addition, for businesses to have positive and consistent growth, business managers need to monitor business sustainability performance and market performance.
PENGARUH ULASAN PRODUK, KEMUDAHAN, KEAMANAN, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI SHOPEE Sarah Yosefine Siboro; Eddy Eddy
Proceeding National Conference Business, Management, and Accounting (NCBMA) 5th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Shopee awal berdiri pada tahun 2015 dan terus berkembang hingga kini cukup dikenal di seluruh Indonesia. Ada banyak keluhan dari konsumen yang terdapat pada penilaian aplikasi Shopee di playstore. Penelitian ini bertujuan mengetahui apakah ulasan produk, kemudahan, keamanan, dan harga mempengaruhi pembelian.Produk yang memiliki ulasan yang baik akan menjadi daya tarik bagi calon konsumen lainnya. Konsumen akan merasa nyaman berbelanja apabila mudah untuk bertransaksi. Tingkat keamanan yang dapat memenuhi harapan konsumen akan membuat konsumen merasa aman untuk membeli produk. Produk yang menarik juga harus memiliki harga yang sesuai.Dalam penelitian ini penulis menggunakan desain penelitian kuantitatif dan aplikasi IBM SPSS Statistik V.26. Penulis menggunakan penelitian deskriptif dan kausal. Teknik pengambilan sampel yang digunakan adalah teknik snowball dan convenience. Populasinya adalah seluruh pengguna Shopee, 112 pengguna Shopee di Kota Medan. Penelitian ini juga lolos uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan regresi linear berganda.Berdasarkan hasil uji hipotesis, ulasan produk tidak berpengaruh terhadap keputusan pembelian, sedangkan kemudahan, keamanan, dan harga berpengaruh terhadap keputusan pembelian. Selanjutnya, ulasan produk, kemudahan, keamanan, dan harga memiliki pengaruh 70,5% terhadap keputusan pembelian. Rekomendasi bagi perusahaan adalah menambah hadiah kepada konsumen yang memberikan ulasan produk, menarik lebih banyak penjual agar lini produk bertambah, memberi tutorial untuk penggunaan fitur Shopee terutama fitur baru, menambah password untuk setiap transaksi, menambah potongan harga dan memberi rekomendasi harga yang sesuai kualitas produk serta terjangkau.

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