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All Journal JAM : Jurnal Aplikasi Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Fransisca, Luciana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Luxury: Landscape of Business Administration

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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

Abstract

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.
Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System Prayetno, Muhammad Pringgo; Renaldo, Nicholas; Faruq, Umar; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Suhardjo, Suhardjo; Prihastomo, Arih Dwi; Nyoto, Nyoto; Panjaitan, Harry Patuan; Fransisca, Luciana
Luxury: Landscape of Business Administration Vol. 4 No. 1 (2026): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v4i1.148

Abstract

The livestock sector plays a crucial role in food security and rural economic resilience; however, goat farming management in developing economies remains largely traditional and weakly integrated with structured environmental accounting systems. This study develops and validates a Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System, which integrates environmental management accounting, Internet of Things (IoT) monitoring, emission estimation, and artificial intelligence (AI)-based decision support within a unified digital platform. Using a design science research approach combined with field validation, the system was implemented in a medium-scale goat farm over a two-month period. The MFCA model quantified material inputs and outputs in both physical and monetary terms, including feed conversion, waste generation, and methane (CH₄) and nitrous oxide (N₂O) emissions based on IPCC Tier 1 guidelines. The results demonstrate improvements in feed efficiency (from 74% to 84%), mortality reduction (from 8% to 4%), increased data accuracy (from 60% to 92%), and a 22% improvement in eco-efficiency ratios. The AI module achieved 87% accuracy in estrus detection and 84% accuracy in early disease classification. The study extends MFCA application from manufacturing to biological production systems and introduces the concept of accounting-driven smart farming, where environmental accounting is embedded within digital infrastructure. The findings contribute to the advancement of Digital Environmental Management Accounting (Digital EMA) and provide a scalable model for sustainable livestock transformation in emerging economies.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Anton Anton Aprila, Bord Nandre Augustine, Yvonne Chandra, Jennifer Chandra, Stefani David David Fitriyani Fitriyani Harry Patuan Panjaitan Hocky, Agus Hutahuruk, Marice Br Indri Yovita Jahrizal Koto, Jaswar Kudri, Muhammad Wan Lydia Lydia, Lydia Mimelientesa Irman Musa, Sulaiman Ng, Martha Nicholas Renaldo Nyoto Nyoto, Nyoto Onny Setyawan Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Priyono Pujiono Pujiono Purnama, Intan Putri, Novita Yulia Rahman, Sarli Rizaldi Putra S, Yvonne Augustin Suhardjo Suhardjo Suhardjo Suharti Suyono Suyono Syahputra, Hidayat Teddy Chandra Umar Faruq Wati, Yenny Wijaya, Evelyn