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Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Rusgowanto, Fransisca Hanita; Pramesti, I Gusti Ayu Asri
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.
Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance Sevendy, Tandy; Suhardjo, Suhardjo; Renaldo, Nicholas; Remy, Adrian; Meyer, Kaspar
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.53

Abstract

This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. However, Internet Understanding demonstrates a substantial positive effect on Tax Compliance. Additionally, the moderation of Internet Understanding in relation to the Technology Acceptance Model and Digital Taxation significantly enhances their positive effects on Tax Compliance.
A Comprehensive Review of Green Water Accounting Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy; Mukhsin, Mukhsin; Hadi, Syukri
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.81

Abstract

Water resources are vital for sustaining life, ecosystems, and economic development, with traditional management focusing primarily on blue water (surface and groundwater). However, the equally crucial role of green water, soil moisture used by vegetation, has been underrepresented in water management policies. This study explores the concept of green water accounting, emphasizing its significance in rain-fed agriculture, ecosystem health, and sustainable water management. Through a mixed-method approach involving remote sensing, field surveys, and modeling, the research quantifies green water flows and highlights their importance for agricultural productivity and ecosystem services. The findings underscore the need for integrating green water into broader water management frameworks, developing holistic strategies that consider the interplay between water, land, and ecosystems. The study concludes with recommendations for policy integration, capacity building, and further research to enhance the understanding and application of green water accounting.
Ekonomi Kreatif sebagai Penggerak dalam Pertumbuhan Ekonomi Masyarakat di Era Digitalisasi (Guru Ekonomi Provinsi Riau) Junaedi, Achmad Tavip; Sudarno, Sudarno; Renaldo, Nicholas; Tanjung, Amries Rusli; Komardi, Dadi; Nyoto, Nyoto; Suhardjo, Suhardjo; Rahman, Sarli; Andi, Andi; Sevendy, Tandy
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): 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.v3i2.3952

Abstract

Ekonomi kreatif merupakan salah satu aspek dalam menggerakkan pertumbuhan ekonomi masyarakat. Era digitalisasi juga mendorong perubahan pada bisnis saat ini. Tujuan dari pengabdian ini adalah untuk memberikan wawasan mengenai ekonomi kreatif di era digital ini. Tim pengabdian menyampaikan tentang manajamen utang kepada para guru ekonomi di Provinsi Riau dengan metode kuliah mimbar dan diskusi terbuka. Penyelenggaraan kegiatan ini didukung oleh SMAN 8 Pekanbaru selaku penyedia tempat sosialisasi. Hasil kegiatan menunjukkan bahwa pengetahuan ekonomi digital dari para peserta masih terbatas dan telah dikondisikan dengan materi ekonomi digital dari tim pengabdian, metode kuliah mimbar dan diskusi terbuka terbukti efektif dalam meningkatkan pengetahuan ekonomi digital bagi para peserta, dan para guru ekonomi harus memahami dengan baik mengenai ekonomi digital seperti mengidentifikasi bisnis digital, menentukan sumber pendanaan yang tepat, mengelola biaya risiko, mengoptimalkan pemasaran digital dan memantau kinerja bisnisnya.
Customer Satisfaction with Online Food Delivery Services Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Wahid, Nabila; Cecilia, Cecilia
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.27

Abstract

The rapid growth of online food delivery services in Indonesia, especially in Pekanbaru, has led to changes in consumer behavior. As a result, companies need to focus on various factors that can enhance customer satisfaction. This study investigates how service quality, promotional activities, and the user-friendliness of the delivery app impact customer satisfaction within this context. Sampling was conducted using a non-probability technique due to the unequal opportunity for all individuals to be part of the sample. The Roscoe approach was used to determine the sample size, resulting in 150 respondents. Data was collected through a questionnaire using a 5-point Likert scale, and analysis was performed using multiple linear regression and the SPSS 21 software. The findings of the study demonstrate that service quality, promotions, and ease of using the app all have a significant influence on customer satisfaction.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA E-COMMERCE SHOPEE DI KOTA PEKANBARU Suyono, Suyono; Suhardjo, Suhardjo; Sevendy, Tandy; Sari, Yunia; Wiliani, Novi
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 4 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i4.4191

Abstract

The purpose of this study is to determine and analyze the effect of service quality and price on customer satisfaction and customer loyalty to Shopee in Pekanbaru City. This research was conducted to Shopee e-commerce user that lives in Pekanbaru City. The population of this study is unknown with a total sample of 122 users. The sampling technique used is non probability sampling with purposive sampling. The data analysis method used is PLS (partial least square). The results of the research shows that service quality have a positive and significant effect on customer satisfaction, price have a positive but not significantly affect customer satisfaction, service quality have a positive but not significantly affect customer loyalty, price have a positive and significant effect on customer loyalty, and customer satisfaction have a positive but not significantly affect customer loyalty. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas pelayanan dan harga terhadap kepuasan dan loyalitas pengguna e-commerce Shopee di Kota Pekanbaru. Penelitian ini dilakukan terhadap pengguna e-commerce Shopee di Kota Pekanbaru dengan jumlah populasi yang tidak diketahui dan jumlah sampel sebanyak 122 responden. Teknik penarikan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling. Metode analisis data yang digunakan adalah melalui PLS (partial least square). Hasil analisis data menunjukkan bahwa variabel kualitas pelayanan berpengaruh positif signifikan terhadap kepuasan pengguna e-commerce Shopee di Kota Pekanbaru, variabel harga berpengaruh positif namun tidak signifikan terhadap kepuasan pengguna e-commerce Shopee di Kota Pekanbaru, variabel kualitas pelayanan berpengaruh positif namun tidak signifikan terhadap loyalitas pengguna e-commerce Shopee di Kota Pekanbaru, variabel harga bepengaruh positif signifikan terhadap loyalitas pengguna e-commerce Shopee di Kota Pekanbaru, dan variabel kepuasan berpengaruh positif namun tidak signifikan terhadap loyalitas pengguna e-commerce Shopee di Kota Pekanbaru.
KEBIJAKAN DIVIDEN SEBAGAI MODERASI PROFITABILITAS TERHADAP NILAI PERUSAHAAN Budiasih, Yanti; Fitri, Fitri; Renaldi, Vikky; Sutarsa, Monika; Sevendy, Tandy
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10780

Abstract

Ketika memilih saham mana yang akan dibeli, investor harus mempertimbangkan informasi mengenai nilai bisnis karena informasi tersebut akan memberi tahu mereka perusahaan mana yang berkinerja dan berkembang dengan baik. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai moderasi dengan menggunakan metode kuantitatif dengan paradigma explanatory research. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021 sektor industri barang konsumsi (consumer good) dengan jumlah keseluruhan yang memiliki data lengkap. Dan tehnik analisis menggunakan Smart PLS. Sampel yang diamati pada penelitian ini menggunakan teknik purposive sampling dengan karakteristik yang sesuai dengan sampel yang digunakan. Berdasarkan hasil analisis Smart PLS menunjukkan bahwa profitabilitas berpengaruh terhadap nilai Perusahaan. Namun kebijakan deviden tidak mampu memoderasi profitabilitas terhadap nilai Perusahaan dalam penelitian ini Keywords: Nilai Perusahaan, Profitabilitas, Kebijakan Dividen
E-learning Teaching Materials: Accounting Information Systems Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.133

Abstract

This study aims to explain further about accounting information systems and serve as reference material for teaching with the e-learning method. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. Accounting information systems help organizations to collect, store, manipulate, and convey accounting information. This system helps managers to make the right decisions and make income statements more accurate. This system also helps managers to identify and control risks.