Garuda - Garba Rujukan Digital

PENINGKATAN MUTU PENDIDIKAN MURID MELALUI PERAN GURU DAN ORANG TUA DI SDN 150 PEKANBARU Suyono, Suyono; Augustine, Yvonne; Priyono, Priyono; Nyoto, Nyoto; Kudri, Muhammad Wan; Fransisca, Luciana; Andi, Andi; Hocky, Agus
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i1.4472

Kualitas pendidikan merupakan suatu ukuran atau standar yang mencerminkan seberapa baik proses pendidikan berhasil dalam mencapai tujuan pembelajaran, baik secara akademik maupun non-akademik. Kualitas pendidikan mencakup berbagai aspek, termasuk mutu pengajaran, kurikulum, infrastruktur, keterampilan guru, dukungan orang tua, serta lingkungan belajar yang kondusif. Kegiatan Pengabdian ini dilakukan pada Sekolah SDN 150 Kota Pekanbaru, yang memiliki murid sebanyak 433. SDN 150 Kota pekanbaru beralamatkan di Jl. Patria Sari No.53B, Umban Sari, Kec. Rumbai, Kota Pekanbaru, Riau. Metode analisis yang digunakan yaitu teknik analisis situasi yang bertujuan untuk mengidentifikasi masalah, tantangan, peluang, kekuatan, dan kelemahan yang ada di SDN 150 Kota pekanbaru. Hasil penulisan ini menunjukan bahwa peran Guru dalam Peningkatan Mutu Pendidikan dapat mempetimbangkan berbagai hal yaitu (1) Menyediakan Pembelajaran Berkualitas, (2) Pendekatan Individu, (3) Pendidikan Karakter dan (4) Pemanfaatan Teknologi. Sedangkan Peran orang tua dalam Peningkatan Mutu Pendidikan dapat mempetimbangkan berbagai hal yaitu (1) Dukungan di Rumah, 2) Kolaborasi dengan Sekolah, (3) Memberikan Contoh yang Baik dan (4) Pengawasan dan Bimbingan. Hasil kegiatan diharapkan mampu memberikan dampak yang positif baik bagi sekolah, perserta didi, semangat orang tuan dan semangat guru dalam meningkatkan kualitas pendidikan pada tingkat dasar disekolah

Uncovering the Path to Successful Digital Performance through Digital Technology and Digital Culture as Moderation Junaedi, Achmad Tavip; Renaldo, Nicholas; Yovita, Indri; Augustine, Yvonne; Veronica, Kristy
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3959

The main aim of the research is to detail the relationship between digital technology adoption and corporate performance indicators, paying particular attention to the way digital culture plays a key moderating role in this process. This research was conducted qualitatively through surveys and interviews. The informants used in this research were 3 informants. Survey and interview results show a large variety of answers from informants. From the results of the interviews, the dimensions and indicators forming the variables of digital technology, digital culture, and digital performance were obtained. A deep understanding of the complex relationship between digital technology, company performance, and digital culture is a key foundation for developing effective strategies. Digital technology influences digital performance, digital culture influences digital performance, and digital culture moderates the influence of digital technology on digital performance, respectively qualitatively. Companies are recommended to provide in-depth education and training to employees on the use of digital technology and its impact on company culture. Encourage employee acceptance and active involvement in digital transformation.

Blue Innovation, Value Creation, and Decision-making on Digital Performance and Sustainability Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Veronica, Kristy; Augustine, Yvonne; Musa, Sulaiman; Cecilia, Cecilia
Journal of Applied Business and Technology Vol. 5 No. 3 (2024): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v5i3.189

This study proposed model framework introduces a novel approach by positioning Blue Innovation as a primary driver of Value Creation and Decision-Making, which in turn mediate the relationship between Digital Performance and Sustainability. In this quantitative research, data will be collected using a structured questionnaire. The sample size will be 155 respondents. This study uses Structural Equation Modeling (SEM) analysis to analyze the influence of independent, intervening, and control variables on the dependent variable. The findings provide significant insights into how these variables interact and influence one another, summarized as blue innovation significantly enhances digital performance, value creation has a strong positive impact on digital performance, decision-making significantly improves digital performance, blue innovation positively influences sustainability, value creation cannot directly increase sustainability, decision-making has a significant positive impact on sustainability, digital performance significantly enhances sustainability, blue innovation increases sustainability through digital performance, value creation indirectly increases sustainability through digital performance, decision-making positively influences sustainability through digital performance.

The Implementation of Financial Technology in Improving Digital Financial Understanding Among Accounting Students in South-East Asia with Technology Acceptance Model Approach Renaldo, Nicholas; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Augustine, Yvonne; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.113

This research analyzes the impact of FinTech Implementation on the digital financial understanding of accounting students in Southeast Asia. Novelty of this research is to develop a new measurement by adding 3 new dimensions to the Financial Technology Implementation variable and 2 new dimensions to Digital Finance Understanding variable. This research used Technology Acceptance Model (TAM) approach. This study employs a quantitative approach with qualitative support, using PLS-SEM as the primary analytical method. The quantitative approach is used to analyze relationships between variables, while the qualitative method provides deeper insights into students' experiences with FinTech adoption. Population in this study are accounting students in Southeast Asia, particularly in Indonesia, Malaysia, Singapore, Thailand, Brunei Darussalam, and Philippines. Purposive sampling is used to select students from universities with accounting programs and targets 320 respondents. The implementation of Financial Technology (FinTech) significantly enhances Digital Financial Understanding (DFU) by improving financial literacy, accessibility, and user engagement with digital financial services. FinTech platforms, such as digital banking apps, investment platforms, and robo-advisors, provide real-time financial insights, interactive financial tools, and educational resources. The dimensions that are novelty in this study, namely Adoption Intention (X5), Actual Usage (X6), Regulatory Awareness (X7), Digital Financial Behavior (Y4), Regulatory and Consumer Protection Awareness (Y5) have been successfully measured well and become variables that support expansion tests. Future research should examine how FinTech engagement influences financial understanding over an extended period.

Digital Innovation Capability and Customer Value Co-Creation on New Product Performance with Digital Transformation Maturity as a Moderating Variable in Trading Companies in Indonesia Fransisca, Luciana; Renaldo, Nicholas; Chandra, Teddy; Augustine, Yvonne; Musa, Sulaiman
Luxury: Landscape of Business Administration Vol. 3 No. 1 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i1.103

This study investigates how digital innovation capability and customer value co-creation influence the performance of new products, with digital transformation maturity serving as a moderating variable. The novelty of this research is the development of indicators, especially on the variable of co-creation of customer value. This quantitative research will collect data using a structured questionnaire, employing a 6-point Likert scale. The data will be analyzed using Structural Equation Modeling (SEM) to examine the relationships between variables and test the proposed hypotheses. The sample size will be a minimum of 155 respondents. The findings confirm that Digital Innovation Capability and Customer Value Co-Creation positively influence New Product Performance. However, Digital Transformation Maturity does not strengthen these relationships, suggesting that high levels of digital maturity may introduce rigidity, reduce human-led innovation, and shift focus toward efficiency rather than customer engagement. Future studies should compare different industries (manufacturing, services, technology) to explore whether digital transformation maturity has varying effects on product performance. Future research should track the long-term impact of digital innovation and customer co-creation on new product success over multiple years.

Digital Information Systems on Business Agility and Innovation in the Era of Industry 6.0 Mukhsin, Mukhsin; Tendra, Gusrio; Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Junaedi, Achmad Tavip; Andi, Andi; Putri, Novita Yulia; Augustine, Yvonne; Renaldo, Nicholas; Musa, Sulaiman; Cecilia, Cecilia
Journal of Applied Business and Technology Vol. 6 No. 1 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i1.204

The primary objective of this study is to analyze the impact of advanced digital information systems on business agility and innovation within the industry 6.0 framework. Novelty in this research is to develop new dimension of digital information systems, business agility, and innovation. In this quantitative research, data will be collected using a structured questionnaire. The data will then be analyzed using Structural Equation Modeling. The sample size will be a minimum of 210 respondents, in accordance with SEM guidelines. The study confirms that Digital Information Systems (DIS) significantly improve Business Agility and that Business Agility positively influences Innovation. However, Digital Information Systems do not directly improve Innovation. Instead, Business Agility acts as a mediator, meaning that Digital Information Systems enhances Innovation indirectly through Business Agility. This finding highlights the indirect role of Digital Information Systems in fostering Innovation. Simply adopting digital systems is not enough to drive Innovation; rather, organizations must leverage these systems to enhance their agility, which in turn facilitates innovation. Future research should incorporate qualitative approaches (e.g., case studies, expert interviews) to better understand the mechanisms behind agility-driven innovation.

Real-time Value Creation Metrics in Manufacturing Through Blue Innovation and IoT-Based Accounting Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Chandra, Teddy; Suharti, Suharti; Andi, Andi; Suhardjo, Suhardjo; Augustine, Yvonne; Musa, Sulaiman
International Conference on Business Management and Accounting Vol 3 No 1 (2024): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i1.4903

This study aims to explore the impact of Blue Innovation and IoT-based accounting on value creation in the manufacturing sector. Novelty on this research are integration of Blue Innovation and IoT-Based Accounting. Real-Time Value Creation Metrics introduces a framework for evaluating real-time financial and environmental impact through IoT-enabled accounting systems, providing a more dynamic approach compared to traditional static reporting methods. This research follows a qualitative exploratory approach to understand the intersection of Blue Innovation and IoT-based accounting in manufacturing. To ensure the novelty of this research, the following methodological steps are undertaken Comparative Gap Analysis, Conceptual Model Development, Validation Through Expert Panels, and Empirical Case Study Verification. The study provides empirical evidence that IoT-driven financial tracking improves both cost efficiency and sustainability compliance. Blue Innovation practices emphasize the integration of sustainable processes into core business operations. The development of Real-Time Value Creation Metrics (RTVCM) marks a significant contribution to modern accounting frameworks, offering a more dynamic and data-driven approach compared to traditional financial reporting. Future studies can expand the RTVCM framework by integrating AI-driven predictive analytics for sustainability reporting.

The Effect of Green Governance on Organizational Performance Moderated by Tax Administration Reform Bandiyono, Agus; Murwaningsari, Etty; Augustine, Yvonne
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1450

The purpose of this research to describe the effect of the implementation of green governance on organizational performance and to determine whether the tax administration system renewal can strengthen the application of green governance on organizational performance.Methodology-The population of this research is the employees of the tax office throughout Indonesia. The sample of this research is senior employees, employees who have echelon IV positions and at least have the position of section head.Research Findings-This research resulted in a conclusion, namely the application of green governance results in better organizational performance. Tax administration system renewal resulted in decreased organizational performance. Tax administration system renewal can increase influence of green governance on organizational performance for the better.Theoretical contribution/Originality: Researchers add a new dimension to the green governance variables, namely participation and law enforcement.

The Effect of Green Governance on Organizational Performance Moderated by Tax Administration Reform Bandiyono, Agus; Murwaningsari, Etty; Augustine, Yvonne
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1450

The purpose of this research to describe the effect of the implementation of green governance on organizational performance and to determine whether the tax administration system renewal can strengthen the application of green governance on organizational performance.Methodology-The population of this research is the employees of the tax office throughout Indonesia. The sample of this research is senior employees, employees who have echelon IV positions and at least have the position of section head.Research Findings-This research resulted in a conclusion, namely the application of green governance results in better organizational performance. Tax administration system renewal resulted in decreased organizational performance. Tax administration system renewal can increase influence of green governance on organizational performance for the better.Theoretical contribution/Originality: Researchers add a new dimension to the green governance variables, namely participation and law enforcement.

The benefit of green building for cost efficiency Samosir, David Kiki Baringin M T; Murwaningsari, Etty; Augustine, Yvonne; Mayangsari, Sekar
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.152

Purpose: The Study seeks to implement the green building concept especially in office buildings and malls. Further, this research also investigates the measurement of the green building efficiency that conforms with accounting theories. Research methodology: This study used a mixed method for collecting data by sending questionnaire to the number of respondents of this study. The data from the questionnaires were collected by using simple arithmetic techniques and graphics techniques. Results: This study found that most buildings having already implemented the concept of green buildings gained efficiency benefits from both environmental and operational cost. The respondents’ knowledge and experience influence the success in implementing 6 criteria of green building including Appropriate Site Development (ASD), Energy Efficiency and Conservation (EEC), Water Conservation (WAC), Material Resources and Cycle (MRC), and Indoor Health and Comfort (IHC). Limitations: This study indicates weaknesses for further improvements especially in terms of the quantity of respondents, the respondents’ willingness to complete the questionnaire Contribution: Green building is one of the solutions to minimize the impact of global warming or unhealthy workplace environment. Keywords: Green buildings, Sustainability, Energy efficiency, Energy conservation

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