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Human Resource Analytics Strategy to Optimize Digital Business Accounting Processes SD, Surya Safari; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Panjaitan, Harry Patuan; Hutahuruk, Marice Br; Yovita, Indri; Cecilia, Cecilia; Wahid, Nabila; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5125

Abstract

The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. This study adopts a qualitative exploratory design to understand how organizations leverage Human Resource Analytics (HRA) to optimize digital business accounting processes. To address the novelty of exploring how HRA supports digital accounting (an under-researched link), this study will focus on cross-functional perspectives, collecting data from both HR and accounting leaders rather than HR alone. The findings reveal that when HRA is applied cross-functionally, it becomes a powerful enabler of digital transformation by identifying skill gaps, informing targeted training, and improving accounting process outcomes such as accuracy and efficiency. HR and Finance leaders should collaborate to embed HR analytics into transformation projects, ensuring that skill gaps are identified and addressed proactively.
Empowering Farmers Through a Practical and Energy-Efficient Goat Feed Chopping Machine Dalil, M; Arief, Dodi Sofyan; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Susanti, Wilda; Tendra, Gusrio; Renaldo, Nicholas; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila; Cecilia, Cecilia
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.5075

Abstract

This initiative is part of a broader commitment to support rural agricultural development through technological innovation and knowledge transfer. Through workshops, demonstrations, and direct community involvement, this program will not only provide access to the feed chopper but also equip farmers with the skills and understanding needed to adopt and sustain its use. This community service project was designed using a participatory and problem-solving approach, integrating technical innovation with local knowledge to empower goat farmers. This community service initiative successfully introduced a practical and energy-efficient goat feed chopping machine to a rural farming community. The machine effectively addressed key challenges in manual feed preparation, including time consumption, labor intensity, and inconsistency in feed size. This initiative demonstrates that small-scale engineering solutions, when aligned with local needs and capacities, can significantly advance rural development and agricultural sustainability.
Micro-Livestock and Macro-Impact with A Goat Farming Empowerment Program Rahman, Sarli; Dalil, M; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Renaldo, Nicholas; Marlim, Yulvia Nora; Susanti, Wilda; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila; Cecilia, Cecilia
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.v3i1.4653

Abstract

This program is designed to provide hands-on training, resources, and long-term support to individuals and families, especially women and youth, in rural areas. By equipping participants with the knowledge and tools necessary for successful goat rearing, the program not only creates opportunities for additional income but also strengthens food resilience and self-sufficiency at the grassroots level. This community service program employs a participatory and sustainable development approach to implement goat farming as a tool for empowerment and livelihood improvement. The methodology consists of five main phases: community assessment, participant selection, training and capacity-building, implementation, and monitoring & evaluation. The Micro-Livestock and Macro-Impact program demonstrated that small-scale goat farming can serve as a powerful tool for community empowerment, particularly in rural areas with limited income sources. Through training, resource provision, and cooperative support, participants significantly improved their knowledge, increased their household income, and began to experience the benefits of sustainable livestock management. The success of this program highlights the potential of micro-livestock farming to serve as a replicable and scalable model for rural development. It shows that even small agricultural interventions, when paired with training and community engagement, can lead to measurable improvements in food security, income generation, and social empowerment.
A Qualitative Study on the Role of Big Data Technology in Influencing Capital Structure, Profitability, Dividend Policy, Firm Performance, Firm Value, and Sustainability Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Andi, Andi; Wahid, Nabila; Cecilia, Cecilia
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.v3i1.120

Abstract

This study seeks to explore how organizations perceive and utilize Big Data technology in shaping financial and sustainability strategies. This study also develops a new measurement for Big Data Technology variable. This study employs a qualitative research design using a multiple case study approach to gain in-depth insights into how firms adopt and interpret Big Data technology in relation to financial and sustainability outcomes. Data will be transcribed and coded using qualitative analysis software. Big Data Technology have a great effect on Capital Structure, Profitability, Dividend Policy, Firm Performance, Firm Value, and Sustainability. Big Data is not just a technological tool, but a strategic asset that supports integrated decision-making across both financial and non-financial performance areas. Future studies could use quantitative or mixed-method approaches to test hypotheses derived from this qualitative research, such as measuring the impact of Big Data maturity on profitability or ESG scores.
PERANCANGAN SISTEM INFORMASI E-ARSIP UNTUK MENDUKUNG TATA KELOLA KEARSIPAN DIGITAL DI BKPSDMD KOTA JAMBI Setiadi, Arif; Ariantoro, Tri Rizqi; Syaputra, Abe Wisnu; Cecilia, Cecilia; Handini, Nurul Sri
Djtechno: Jurnal Teknologi Informasi Vol 6, No 2 (2025): Agustus
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/djtechno.v6i2.7298

Abstract

Penelitian ini bertujuan merancang sistem informasi E-Arsip untuk mendukung tata kelola kearsipan digital di Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Daerah (BKPSDMD) Kota Jambi. Sistem arsip manual yang masih digunakan dinilai kurang efisien, rentan kehilangan data, dan menyulitkan pencarian dokumen. Untuk itu, dikembangkan sistem E-Arsip berbasis web agar arsip dikelola secara terstruktur dan terintegrasi. Penelitian menggunakan pendekatan Research and Development (R&D) dengan model waterfall. Tahapan pengembangan meliputi analisis kebutuhan, perancangan antarmuka, serta implementasi fitur utama seperti klasifikasi arsip, pencarian dokumen, manajemen pengguna, backup data, dan dashboard laporan. Simpulan dari penelitian ini adalah sistem E-Arsip yang dirancang efektif dalam mendukung digitalisasi administrasi serta meningkatkan efisiensi dan keamanan pengelolaan arsip di lingkungan BKPSDMD Kota Jambi.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Sylvia, Sylvia; Cecilia, Cecilia; Kyoko, Kyoko
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30677

Abstract

Using company size as a moderating variable, this study attempts to assess the impact of profitability, liquidity, and solvency on earnings management. Companies listed on the IDX80 Indonesia Stock Exchange between 2022 to 2024 make up the study population. There were 61 firm samples and 183 observations in total. Purposive sampling was employed as the sample technique, and the SmartPLS version 3.2.9 application was tested using the Two-Stage Approach testing method. According to the study's findings, profitability positively affects earnings management, while liquidity and solvency have little bearing on it. The relationship between profitability, liquidity, and solvency with earnings management cannot be moderated by the size of the company
Model of State Defense Strengthening Responding to the Impact of Eliminating the Presidential Threshold in Order to Realize Inclusive Democracy Cecilia, Cecilia; Harefa , Faonaso
Eduvest - Journal of Universal Studies Vol. 5 No. 9 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i9.52175

Abstract

Indonesia's democratic consolidation faces new challenges following the Constitutional Court's decision to eliminate the presidential threshold, fundamentally altering the political landscape and potentially affecting national defense mechanisms. In an era where political fragmentation can undermine governmental effectiveness and national security, understanding the relationship between electoral reforms and defense capabilities becomes crucial for maintaining state sovereignty. This research aims to develop a comprehensive model for strengthening national defense in response to the elimination of the presidential threshold to realize inclusive democracy. The method used is a mixed-method approach, combining qualitative analysis with NVivo 12 software and quantitative analysis using SEM PLS-4. The results of the research show that politics and democracy significantly affect National Defense, with a coefficient of 0.468 and a p-value of 0.023, which indicates a significant effect at the 5% significance level. This indicates that political stability and democracy have a greater role in forming national defense. The model of strengthening the coalition system in parliament can encourage inter-party consensus to maintain government stability, ensure that defense policies continue to operate, maintain the neutrality of the TNI, keep the National Police consistent and committed to state security, and maintain society's role in overseeing politics and democracy. This research contributes to defense policy literature by providing empirical evidence of how electoral system changes impact national security frameworks, offering practical insights for policymakers navigating democratic transitions while maintaining effective defense capabilities.
Klasifikasi Emosi Publik di Instagram Terhadap Uji Coba Jalan Satu Arah di Palembang dengan Naive Bayes Ariantoro, Tri Rizqi; Setiadi, Arif; Cecilia, Cecilia; Fadhliazi, Fadhliazi; Sri Handini, Nurul
Algoritme Jurnal Mahasiswa Teknik Informatika Vol 5 No 3 (2025): Oktober 2025 || Algoritme Jurnal Mahasiswa Teknik Informatika
Publisher : Program Studi Teknik Informatika Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/algoritme.v5i3.11498

Abstract

Traffic congestion in Palembang City remains a major issue despite various traffic engineering policies, including the implementation of a one-way system trial. This study aims to classify public emotions toward the policy based on comments from Instagram users. The research method includes data collection through web scraping, translation of local dialects into Indonesian using Generative AI, manual emotion labeling, text preprocessing, feature extraction using Term Frequency-Inverse Document Frequency (TF-IDF), and classification with the Multinomial Naive Bayes algorithm optimized by hyperparameter tuning. The evaluation results show an accuracy of 69.66%, precision of 63.09%, recall of 69.66%, and F1-score of 62.86%. The “anticipation” emotion emerged as the most dominant class, while “love” and “annoyance” were underrepresented. These findings indicate that the Naive Bayes-based text mining approach is effective for analyzing public emotional responses to government policies.
Pengaruh Program Mandatori Biodiesel Terhadap Produk Domestik Bruto Di Indonesia Tahun 2009 Q1 -2021 Q4 Cecilia, Cecilia; Syariuddin, Akhmad
JER (Jurnal Ekonomi Regional) Vol. 15 No. 2 (2023): Juni
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jer.v15i2.13052

Abstract

Indonesia merupakan negara kaya akan sumber daya alam. Namun sejak tahun 2008 Indonesia resmi menjadi net importir akibat tidak seimbangnya produksi dengan konsumsi. Sebanyak 60% Indonesia bergantung pada impor BBM, padahal energi fosil suatu saat akan habis. Maka dari itu sejak Pada tahun 2008 kebijakan biodiesel sudah mulai diimplementasikan, realisasi program mandatori ini mendapat hasil positif dengan dukungan melalui pemberian insentif dari BPDPKS. Indonesia merupakan salah satu negara penghasil kelapa minyak sawit terbesar dunia. Maka dari itu pemerintah membentuk program biodiesel untuk mengurangi penggunaan bahan bakar fosil (solar) yang selama ini diimpor dari negara lain. Maka dalam penelitian ini akan menganalisis bagaimana peran program mandatori biodiesel terhadap Produk Domestik Bruto menggunakan metode ARDL-ECM yang akan dibantu dengan aplikasi E-Views-10. Variabel bebas yang digunakan yaitu impor BBM, distribusi biodiesel dan produksi Crude Palm Oil (CPO). Dari hasil penelitian menunjukkan bahwa dalam dalam jangka panjang variabel impor BBM dan produksi mempengaruhi PDB. Namun dalam jangka pendek hanya produksi CPO yang mempengaruhi PDB.
PENGARUH LEVERAGE, FIRM SIZE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Vania, Chaterine; Cecilia, Cecilia; Chandra, Delvani Kathy; Trikanie, Selly
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 7 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Dalam penelitian yang dilakukan dari tahun 2020 hingga 2022, penelitian ini akan mempelajari bagaimana pengaruh bebas leverage, ukuran perusahaan, dan profitabilitas terhadap variabel dependen penghindaran pajak pada perusahaan di industri Food and Beverage. Data laporan keuangan dapat diperoleh dari www.idx.co.id . Penelitian ini melihat 84 bisnis sebagai populasi, dan teknik purposive sampling digunakan untuk memilih 102 sampel penelitian untuk diselidiki lebih lanjut. Teknik analisis yang digunakan adalah analisis regresi berganda.