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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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Digital Water Accounting for Value Creation, Transforming Water Data into Strategic Sustainability Assets Renaldo, Nicholas; Fransisca, Luciana
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.v3i1.5082

Abstract

This paper offers a novel contribution by positioning digital water accounting as a value creation mechanism across multiple dimensions, economic, environmental, and strategic. It examines not only the technologies enabling this shift but also how digital water insights unlock opportunities in the circular economy, mitigate risk, and foster stakeholder trust. Given the emerging nature of digital water accounting and its integration with sustainability strategies, a qualitative case study method is appropriate. This approach allows for an in-depth exploration of complex systems, real-world challenges, and the interplay between technology, data, and organizational value. This study demonstrates that Digital Water Accounting (DWA) is more than a technological upgrade to traditional water management, it is a strategic innovation that drives multidimensional value creation. By integrating digital tools such as IoT sensors, cloud computing, and analytics, DWA enables organizations to optimize water use, reduce costs, comply with regulations, improve ESG reporting, and unlock new opportunities in sustainability and circular economy practices. Future studies should incorporate larger datasets and econometric methods to quantify the financial and sustainability impacts of DWA systems.
Pengelolaan Manajemen Keuangan Keluarga bagi Fiskawati pada Kantor Pelayanan Pajak Kota Pekanbaru Ng, Martha; Chandra, Jennifer; Wijaya, Evelyn; David, David; Chandra, Teddy; Fransisca, Luciana
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): 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.v5i1.5172

Abstract

Managing family finansial is not simple, as it requires planning, financial allocation, implementation and evaluation so that financial management can run effectively and efficiently. This community service activity aims to improve household financial understanding and skill by providing practical knowledge on how to manage finance well. The training was conducted at the Pekanbaru City Tax Service Officer for fiskawati officers to improve understanding of financial concepts and prevent poor financial management. The positive respond demonstrated the relevance and needed for this training, which is expected to improve family financial literacy and well being.
Peningkatan Kualifikasi dan Kompetensi Guru SLTA di Kecamatan Tambusai Utara, Kabupaten Rokan Hulu Suyono, Suyono; Fransisca, Luciana; Andi, Andi; Priyono, Priyono; Putri, Novita Yulia
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): 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.v5i2.5766

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualifikasi akademik dan kompetensi manajerial guru Sekolah Menengah Pertama (SMP) di Kecamatan Tambusai Utara, Kabupaten Rokan Hulu melalui fasilitasi dan pendampingan Program Magister Manajemen (MM) di Institut Bisnis dan Teknologi Pelita Indonesia (IBTPI). Permasalahan utama yang dihadapi mitra adalah keterbatasan akses terhadap pendidikan lanjut, rendahnya kompetensi manajerial sekolah, serta minimnya pemahaman guru terhadap manajemen pendidikan modern. Metode pelaksanaan meliputi sosialisasi program, pendampingan akademik, workshop manajemen pendidikan, serta evaluasi capaian pembelajaran. Hasil kegiatan menunjukkan adanya peningkatan pemahaman guru terhadap fungsi-fungsi manajemen, perencanaan pembelajaran berbasis kinerja, serta motivasi untuk melanjutkan studi pada jenjang magister. Program ini diharapkan dapat berkontribusi pada peningkatan mutu pendidikan menengah pertama di wilayah Tambusai Utara secara berkelanjutan.
Educational Strategies for Fortified Goat Milk Development Supported by Digital Financial Ecosystems Hutahuruk, Marice Br; Junaedi, Achmad Tavip; Renaldo, Nicholas; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Andi, Andi; Putri, Novita Yulia; Fransisca, Luciana; Faruq, Umar; Musa, Sulaiman
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.143

Abstract

The development of fortified goat milk offers a promising approach to addressing nutritional deficiencies while creating value-added opportunities in the dairy sector, particularly in rural and peri-urban communities. Despite its potential, many fortified goats milk initiatives remain small-scale due to limited entrepreneurial capacity, weak market integration, and low adoption of digital financial systems. This study aims to examine educational strategies that integrate fortified goat milk development with digital financial ecosystems to enhance enterprise sustainability and scalability. Using a mixed-methods approach, the study combines qualitative interviews and focus group discussions with quantitative survey analysis involving educators, students, dairy producers, and digital finance practitioners. The findings reveal that conventional education emphasizes technical production skills while neglecting financial literacy and digital finance competencies. Integrated educational strategies significantly improve digital banking adoption, financial management practices, and access to microfinancing, which in turn mediate improvements in business performance. The study contributes a novel interdisciplinary framework that links nutrition innovation education with digital finance literacy, offering practical insights for educators, policymakers, and development agencies seeking to strengthen fortified dairy value chains and promote inclusive, digitally enabled agro-entrepreneurship.
Green Digital Education Model with AI and IoT Integration in Sustainable Goat Farming Curriculum Prihastomo, Arih Dwi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Faruq, Umar; Koto, Jaswar; Jahrizal, Jahrizal; Nyoto, Nyoto; Fransisca, Luciana
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.149

Abstract

The rapid advancement of Artificial Intelligence (AI) and Internet of Things (IoT) technologies has transformed agricultural production systems; however, their integration into agricultural education remains limited. This study develops and evaluates a Green Digital Education Model that integrates AI, IoT, and Material Flow Cost Accounting (MFCA) into a Sustainable Goat Farming Curriculum. Using a Research and Development (R&D) approach, the study followed four phases: needs analysis and curriculum mapping, system development and technological integration, pilot implementation, and evaluation. IoT sensors were deployed to collect real-time environmental and livestock data, which were integrated into a cloud-based dashboard and an AI-driven Decision Support System (DSS). An MFCA module was incorporated to enable environmental cost analysis and greenhouse gas emission calculations based on standardized methodologies. Pilot implementation in selected university courses demonstrated significant improvements in students’ digital literacy, sustainability awareness, and analytical decision-making skills, as evidenced by pre-test and post-test comparisons. Qualitative findings indicated increased engagement, motivation, and interdisciplinary collaboration. The model transforms conventional livestock education into a technology-driven “living laboratory,” aligning agricultural curricula with Education 4.0 principles and sustainability reporting standards. The study contributes a scalable framework for integrating green technology and digital innovation into higher education, supporting environmentally responsible and data-driven agricultural practices.
Value Co-Creation and Digital Marketplace Strategy in Enhancing Commercialization Performance, An Educational Perspective from Fortified Goat Milk Entrepreneurship Prihastomo, Arih Dwi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Panjaitan, Harry Patuan; Nyoto, Nyoto; Hutahuruk, Marice Br; Faruq, Umar; Prayetno, Muhammad Pringgo; Wati, Yenny; Fransisca, Luciana
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.151

Abstract

The rapid transformation of the digital economy has reshaped entrepreneurial practices, particularly within agribusiness sectors that increasingly rely on digital platforms to enhance market reach and competitiveness. This study examines the role of value co-creation and digital marketplace strategy in enhancing commercialization performance from an educational perspective within the context of fortified goat milk entrepreneurship. Using a quantitative explanatory design, data were collected from 156 participants involved in entrepreneurship learning programs integrated with real-world digital commercialization activities. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that value co-creation significantly influences digital marketplace strategy and commercialization performance. Digital marketplace strategy also significantly affects commercialization performance and partially mediates the relationship between value co-creation and commercialization performance. The model demonstrates substantial explanatory power, suggesting that collaborative engagement supported by structured digital systems enhances measurable business outcomes. From an educational perspective, the findings reveal that commercialization performance can function as a practical learning outcome within experiential entrepreneurship education. The study contributes to the literature by integrating service-dominant logic, digital marketing strategy, and entrepreneurship education into a unified framework. It highlights that digital value co-creation is not only a strategic driver of market performance but also a transformative pedagogical approach in technology-enabled agribusiness development.
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