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:: Abstract List ::
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Taxation and Regulatory Compliance in Energy Accounting |
ABS-31 |
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Navigating Tax Allowance: Energy Entity Compliance in Indonesia
Deden Tarmidi, Agustin Fadjarenie, Kevin Imannuel
Department of Accounting, Universitas Mercu Buana, Indonesia
Abstract
To support the achievement of zero emissions by 2060, the Indonesian government issued a policy for companies to participate in supporting this. Tax allowance is one of the policies issued for energy companies to use in assisting the company^s operational activities and divert it to costs that support the green economy in Indonesia. This study investigates how the level of tax compliance of energy companies in Indonesia, the utilization of tax allowances by energy companies, and investor reactions to energy companies.
Using quantitative and qualitative approaches from data of energy companies on the Indonesia Stock Exchange in the year range of 2017 to 2023, the results of this study show that the level of tax compliance of energy companies is low, except for the level of tax compliance of renewable energy companies. While the utilization of tax allowances by energy companies is minimal. On the other hand, investors^ assessment of the financial performance of energy companies is positive but the opposite reaction is found on the tax compliance of energy companies. This result encourages the government to issue more attractive green economy policies to be implemented by companies, not only in the form of tax allowances but also ease in the investment process. This research provides new insights in understanding the relationship between regulators and practitioners in supporting the implementation of the green economy, especially in tax policy.
Keywords: Tax Allowance, Tax Compliance, Energy Company
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| 62 |
The Role of Digitalization in Energy Business |
ABS-80 |
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Artificial Intelligence in Human Resource Management towards Energy Performance in Energy Sector
Zikri Muhammad (1), A. R. Alkaf (1,2) and M. Y. Yusliza
1 Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, Terengganu, Malaysia
2 Procurement Service, Indonesian Air Force Headquarters, Jakarta, Indonesia
Abstract
The oil and gas industry has significant environmental impact on a global scale. One of the most prominent impacts is greenhouse gas emissions, primarily carbon dioxide (CO2) and methane (CH4), which contribute to global warming and climate change. The combustion of fossil fuels for energy release releases large amounts of CO2 into the atmosphere. The impact of human activities on the environment has heightened the importance of environmental sustainability, focusing on economic, environmental, and social aspects. The purpose of this presentation is to propose a framework for optimizing Artificial intelligence (AI) by utilizing the organizational resources required to develop firm-specific and unique AI capabilities within the context of Human Resource Management (HRM) processes for organizations environmental, social and governance (ESG) performance and generation of sustainability related impact, particularly in oil and gas industries. Research highlights the need for a holistic approach to developing AI capability in organizations, beyond just technological innovation. To address this, investigation is needed to understand the relationship between organizational resources, AI capabilities, human resource (HR) process and organizational valued outcomes, such as ESG. To address this, we propose three research objectives: (1) To identify dimensions of AI capabilities, organizational resources, HR processes and ESG performance- (2) To investigate the relationship between AI capabilities, organizational resources, and HR processes towards ESG performance- and (3) To propose a framework for leveraging AI in HRM towards achieving ESG performance. From a theoretical implication, this research will highlight the need to rethink HRM processes considering the relevant role of AI to achieve performance in oil and gas industries. In terms of practical implication, AI in HRM will help HRM professionals keep abreast of today^s smart technological solutions and will provide information for the organizations on the diverse application of AI in order to achieve ESG performance.
Keywords: Artificial intelligence- human resource management- environmental, social and governance (ESG)- performance, oil and gas industries
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| 63 |
Youth Engagement in Sustainable Energy |
ABS-3 |
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Raising Awareness and Sustainable Action as Student Engagement in Energy Sustainability at Universitas Mercu Buana
Dewi Nusraningrum
Universitas Mercu Buana
Abstract
This research was conducted to explore the active engagement of students who have a role as agents of change in energy sustainability efforts within Universitas Mercu Buana (UMB). This research uses qualitative methods, data collection is obtained from interviews and observations with students from all faculties at UMB, namely: Faculty of Economics and Business, Faculty of Psychology, Faculty of Computer Science, Faculty of Communication, Faculty of Engineering, and Faculty of Design, Arts, and Creative. This method is used to get an idea of understanding the level of awareness, knowledge, and participation of students in energy sustainability initiatives related to energy and sustainability issues. In addition, it is important to explore the role of students in promoting sustainable practices and using renewable energy. Similarly, challenges such as lack of access to adequate information and lack of institutional support that can hinder student involvement in concrete actions also need to be known. The study also identified several initiatives undertaken by students, such as extension campaigns, renewable energy projects, and policy advocacy. It is also worth exploring collaborative efforts between students, staff, and university administration to raise awareness and generate a positive impact in reducing the university^s carbon footprint.
Keywords: student engagement, energy sustainability, UMB, awareness, sustainable action
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| Corresponding Author (Dewi Nusraningrum)
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| 64 |
Youth Engagement in Sustainable Energy |
ABS-29 |
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Green Gears for Gen Z: Extended TPB and E-Motorcycle Adoption for Sustainable Energy in Jabodetabek
Ali Hanafiah
Faculty of Business and Economics, University of Mercu Buana , Indonesia
Abstract
Indonesia^s motorcycle culture presents a unique landscape for electric vehicle (EV) adoption. This study explores electric motorcycle (E-motorcycle) adoption intentions among Gen Z in Indonesia^s Jabodetabek area. This study investigates the factors influencing the intention to use electric motorcycles using the extended Theory of Planned Behavior (TPB) model. We examine the influence of attitudes, subjective norms, and perceived behavioral control, along with additional factors like environmental concern, among Gen Z. The findings will offer valuable insights into the psychological and contextual determinants shaping Gen Z^s transportation choices in a metropolitan area like Jabodetabek, informing strategies to promote sustainable mobility solutions for the future.
Keywords: Please Just Try to Submit This Sample Abstract
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| 65 |
Youth Engagement in Sustainable Energy |
ABS-53 |
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The role of Minimalism lifestyle towards Sustainability
Mas Wahyu Wibowo
Universitas Mercu Buana
Abstract
Abstract
Purpose-This study aims to investigate the influence of consumer minimalism towards pro-environmental behavior. This study also introduces the moderating role of environmental concerns by employing the cognitive appraisal theory.
Design/methodology/approach-400 questionnaires will be distributed to obtain responses from Indonesian/Indian young consumers who are familiar with pro-environmental activities. SmartPLS will be used to perform the data analysis.
Research limitations/implications-This study focuses on responsible consumption which is in line with SDG number 12.
Originality/value-This study should fill in the gap within the literature by introducing the environmental concern as recommended by past study.
Keywords Indonesian young consumers, cognitive appraisal theory, consumer minimalism, pro-environmental behavior, environmental concern.
Paper type Research paper.
Keywords: Minimalism, Consumer Behavior, Responsible Consumption
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| 66 |
Youth Engagement in Sustainable Energy |
ABS-58 |
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Responsible Beauty Consumption: Role of Environmental Concern, Green Packaging, and Social Media Exposure on Green Purchase Intention
Fania Trishafa Kamila
Universitas Mercu Buana
Abstract
The growing emphasis on sustainability in both business and societal frameworks underscores the imperative for environmentally responsible practices. The exponential growth and resilience of the beauty industry has raised concerns regarding its environmental footprint. As consumers increasingly prioritize sustainability, green consumption has become a significant driver of market trends. This study explores the influence of environmental concern, green packaging, and social media exposure on green purchase intention, while also investigating the mediating role of green trust. Drawing on theoretical frameworks such as the Theory of Planned Behavior and empirical studies, this research aims to shed light on the factors shaping responsible beauty consumption. Quantitative method is used to conduct this research, collecting data from at least 115 respondents. The findings contribute to a deeper understanding of consumer behavior in the context of sustainability, informing strategies for businesses to align their practices with evolving consumer preferences.
Keywords: Responsible Cosnumption, Green Cosmetics, Environmental Concern, Green Packaging, Social Media Exposure, Green Purchase Intention
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| Corresponding Author (Fania Trishafa Kamila)
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| 67 |
Youth Engagement in Sustainable Energy |
ABS-59 |
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Understanding Intention of Generation Z in Indonesia to Reduce Food Waste: Integrating the Theory of Reasoned Action and Connection with Traditional Values
Yogi Fahreza Alfianto
Universitas Mercu Buana
Abstract
Food waste has emerged as a pressing global challenge, including in Indonesia, causing numerous managerial problems such as economic difficulties, global hunger, and environmental concerns. This research investigates the factors that influence intention of Generation Z to reduce food waste in Indonesia. Utilizing the Theory of Reasoned Action (TRA), which includes attitudes and subjective norms, the study also incorporates the connection with traditional values to better understand the intention of Generation Z in Indonesia regarding food waste reduction. The research employs a quantitative methodology, distributing 200 questionnaires to collect responses from Generation Z in Indonesia. A correlational study approach is used, allowing the research to be conducted in a natural setting with minimal interference from the researcher in the normal flow of events. This study aims to raise awareness about the benefits of reducing food waste, such as improved resource and energy efficiency, lower greenhouse gas emissions, and reduce land used for agriculture, which directly impacts climate change. Consequently, this research not only addresses critical environmental issues but also offers a model for sustainable and responsible consumption practices.
Keywords: Generation Z, Food Waste, Intention, Theory of Reasoned Action, Attitude, Subjective Norm, Traditional Values
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| 68 |
Youth Engagement in Sustainable Energy |
ABS-73 |
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ENGAGING YOUTH IN SUSTAINABLE ENERGY: STRATEGIES FOR EMPOWERMENT AND PARTICIPATION
Arief Bowo Prayoga Kasmo (a*), Diah Fistiani Sukardiman (b)
Universitas Mercu Buana
Abstract
This research investigates dynamic strategies to engage youth in sustainable energy initiatives, aiming to empower the next generation to take active roles in environmental sustainability. It seeks to identify best practices that enhance awareness, spark interest, and foster meaningful involvement among young people from diverse social and cultural backgrounds.
Employing a structured survey methodology, this study gathers quantitative data on youth attitudes, behaviors, and preferences regarding sustainable energy. A diverse and representative sample of young people provides comprehensive insights into the factors that influence their engagement. The data will be analyzed using descriptive statistics and Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to derive significant conclusions.
Key objectives include assessing the effectiveness of various engagement strategies, identifying barriers to youth participation, and exploring the roles of education, communication, and community involvement in promoting sustainable energy awareness.
The research aims to deliver actionable recommendations for policymakers, educators, and community leaders to boost youth participation in sustainable energy transitions. By highlighting successful approaches and pinpointing challenges, this study contributes to global efforts to combat climate change and promote sustainable development through inclusive, youth-focused initiatives. Ultimately, it aspires to empower young people to become proactive agents of change in sustainable energy, paving the way for a more sustainable future.
Keywords: Youth engagement, Sustainable energy initiatives, Environmental sustainability, Awareness enhancement, Community involvement
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| Corresponding Author (Arief Bowo Prayoga Kasmo)
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| 69 |
Youth Engagement in Sustainable Energy |
ABS-89 |
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THE EFFECTS OF ESCAPISM AND SELF-EXPRESSION ON GENERATION Z TIKTOK USERS WITH USER ENGAGEMENT AS MEDIATING VARIABLE
Andrae Ojeda Lumaquez
Universitas Mercu Buana
Abstract
The research aims to explore and assess the impact of hedonistic experiences, specifically escapism and self-expression, on user intention to use the TikTok app, with user engagement serving as a mediator. The study focuses on TikTok users aged between 15 and 23 years old residing in major Indonesian cities, including JaBoDeTaBek, Bandung, Semarang, Yogyakarta, and Surabaya. Employing non-probability sampling, specifically purposive sampling, the research gathered quantitative data through a survey method utilizing Google Forms to distribute questionnaires. The questionnaire, designed with criteria and value weights based on a Likert scale, was completed by 213 TikTok users, resulting in a 100% return rate. Data analysis was conducted using descriptive analysis techniques, with the Partial Least Square (PLS) approach implemented through the SmartPLS version 3.2.9 software program. The findings of this research indicate that for Genz Tiktok users: (1) Escapism has a positive and significant influence on User Intention, (2) Escapism has a positive and significant influence on User Engagement, (3) Self-expression has a positive and significant influence on User engagement. (4) Self-expression has a positive but not significant influence on User Intention. (5) User Engagement has a positive and significant influence on User Intention. (6) User Engagement partially mediates escapism and user intention. (7) User Engagement fully mediates self-expression and user intention.
Keywords: Hedonism, Escapism, Self-expression, User Engagement, User Intention
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| 70 |
Youth Engagement in Sustainable Energy |
ABS-90 |
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Studies on Young Individuals Engaged in Sustainability and Energy Community Empowerment Organisations: Understanding the Influence of Perceived Organisational Support, Organisational Learning Capability and Work Ethics on Job Performance, mediated by Organisational Commitment.
Berlyanna Indah Yordhana Binti Jefry
Universitas Mercu Buana
Abstract
This research aims to understand the influence of perceived organisational support, organisational learning capability, and work ethics on job performance, mediated by organisational commitment: studies on individuals engaged in multiple community empowerment organisations specialised in sustainability and energy in four provinces in Indonesia: Jakarta, Sumatra, Yogyakarta and Kalimantan. The research identifies the research title and focuses on a high peak of engagement of individuals in community empowerment organisations in recent years, regarded as an interesting paradigm shift in society leading to sustainable development. This research presents the examined variables in quantitative analysis to assess the causal relationship between variables, collected through online surveys. The research concludes with theoretical and research recommendations to observe the novelty of research in the related disciplines.
Keywords: Perceived Organisational Support, Organisational Learning Capability, Work Ethics, Job Performance, Organisational Commitment, Indonesia
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| Corresponding Author (BERLYANNA INDAH YORDHANA BINTI JEFRY)
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