Time is a human construct. It's a tool we use to help differentiate between various sequences, cycles and segments of reality. Were there no clocks nor calendars, the universe would keep right on ticking, not missing a beat.
For this reason alone, I have never been a fan of New Year's Eve. It celebrates nothing specific. It doesn't come at the end/beginning of a season. It has nary a thing to do with moon phases. There is nothing significant about the transition from December 31 to January 1. It's just an arbitrary dot on the map of human-created time.
I'm always amazed at the number of people who gather in Times Square (or wherever), waiting anxiously for the ball to drop or the clock to count down. When it does, they whoop, yell, cry, kiss, hug, set off fireworks and, a good many people, use it as an excuse to get drunk. And for what? One day becomes the next day.