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All Journal Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society Jurnal Tepak Manajemen Bisnis Jurnal Pengabdian UntukMu NegeRI International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Social Science and Business International Journal of Supply Chain Management Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Pengabdian Masyarakat Multidisiplin NERACA : JURNAL AKUNTANSI TERAPAN Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Industri Pariwisata Prima Abdika: Jurnal Pengabdian Masyarakat International Journal of Social Service and Research Jurnal Info Sains : Informatika dan Sains Jurnal Kajian Pariwisata i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Jurnal RAK (Riset Akuntansi Keuangan) Interconnection: An Economic Perspective Horizon Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Teddy Chandra
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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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.
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

Abstract

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.
PARIWISATA & KULINER DI DESA NGARGORETNO, KECAMATAN SALAMAN, KABUPATEN MAGELANG Chandra, Teddy
Jurnal Industri Parawisata Vol 5 No 1 (2022): Jurnal Industri Pariwisata JULY 2022
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/pariwisata.v5i1.986

Abstract

“Pariwisata & Kuliner Di Desa Ngargoretno, Kecamatam Salaman, Kabupaten Magelang” adalah Penelitian yang bertujuan untuk mengetahui tentang potensi Pariwisata & Kuliner Di Desa Ngargoretno, Kecamatan Salaman, Kabupaten Magelang dengan tujuan menemukenali beberapa rumusan masalah sebagai berikut ini: (1) Bagaimana Gambaran Desa Ngargoretno, Kecamatan Salaman, Kabupaten Magelang Sebagai Daerah Tujuan Wisata? (2) Bagaimana Gambaran Pariwisata Desa Ngargoretno, Kecamatan Salaman, Kabupaten Magelang Sebagai Daerah Tujuan Wisata? (3) Bagaimana Gambaran Kuliner Desa Ngargoretno, Kecamatan Salaman, Kabupaten Magelang Sebagai Daerah Tujuan Wisata? Penelitian ini menggunakan metode Penelitian kualitatif. Pengyumpulan data dilakukan dengan cara 1) studi literatur, 2) observasi, 3) wawancara. Hasil Penelitian menunjukkan bahwa desa ngargoretno memiliki beberapa potensi pariwisata dan juga potensi kuliner sebagai obyek daya tarik wisata.
STRATEGI SUKSES PENULISAN KARYA ILMIAH BAGI SISWA SMA SANTA MARIA PEKANBARU Ng, Martha; Chandra, Teddy; Wijaya, Evelyn; David, David; Miran, Ikas; Chandra, Jennifer
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (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.v4i2.4849

Abstract

Kegiatan pengabdian masyarakat diselenggarakan di SMA Santa Maria Pekanbaru dengan tema ”Strategi Sukses Penulisan Karya Imiah Bagi Siswa SMA Santa Maria Pekanbaru”. Tujuan pelaksanaan PKM adalah untuk memberikan edukasi kepada siswa mengenai pemahaman dan teknik penulisan karya ilmiah. Fenomena yang ditemukan dilapangan bahwa menulis suatu karya ilmiah seringkali menjadi tugas yang menantang bagi siswa. Kegiatan PKM diikuti oleh siswa kelas X SMA Santa Maria Pekanbaru sebanyak 103 orang yang dilaksanakan di Aula Seminar SMA Santa Maria. Bentuk pengabdian dalam kegiatan ini mencakup pemaparan materi serta contoh karya tulis ilmiah kepada siswa kemudian dilanjutkan dengan sesi diskusi dan sesi tanya jawab. Hasil dari kegiatan ini adalah terlaksananya kegiatan PKM dengan lancar dan mendapatkan respon positif dari siswa.
The Use of Environmental Sensors on Optimizing Natural Resource Management with Technology Integration in Environmental Accounting Information Systems Renaldo, Nicholas; Susanti, Wilda; Chandra, Teddy; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Azim, Fauzan; Tendra, Gusrio; Ramdani, Ramdani; Veronica, Kristy; Ramadhani, Ramadhani
Interconnection: An Economic Perspective Horizon Vol. 2 No. 2 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v2i2.115

Abstract

The use of environmental sensors in EAIS goes beyond traditional accounting by embedding environmental sustainability into the core of financial management. It enables companies to meet sustainability targets more effectively by offering visibility into their environmental footprint, leading to better strategic planning, risk management, and compliance with environmental regulations. The study follows a descriptive and exploratory research design to identify the current challenges and opportunities in integrating environmental sensors into EAIS. The integration of environmental sensors into Environmental Accounting Information Systems (EAIS) represents a significant innovation in the field of environmental accounting. By enabling real-time data collection and continuous monitoring of environmental impacts, this system allows businesses to manage resources more effectively, ensure regulatory compliance, and enhance corporate transparency. The sensor-integrated EAIS not only optimizes resource use but also helps businesses align their operations with sustainability goals, providing a comprehensive view of both environmental and financial performance.
DEVELOPMENT OF PLANT ACCOUNTING RESEARCH: EVIDENCE FROM INDONESIA 2017-2021 WITH SUSTAINABILITY VALUE CREATION Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Chandra, Teddy; Andi, Andi; Anton, Anton
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4901

Abstract

The importance of the quality of financial information so that readers of financial statements can know exactly the fair value of a plant asset. The purpose of this study is to see the development of crop accounting research and to add methods to assess the fair price of plants. The research method uses content analysis from articles for 2017-2021 based on the Harzing's Publish or Perish application. There are three articles that can be used for this research. The results of the study indicate that the determination of the fair price of plants in the financial statements is very important in order to avoid asymmetric information. The results also show that assessing the fair price of plant assets can be done by looking at the future selling price of the asset. Meanwhile, the excess of the fair value assessment will be subject to a final income tax of ten percent. To create sustainable value in crop accounting, it is necessary to create regulations or develop PSAK 69. Recommendations to accountants to present plant assets at fair value to make it easier for shareholders to make decisions and update accounting insights, especially in PSAK which can change at any time in order to make adjustments to the accounts in the financial statements and make newer research for the development of insights scientific research for researchers. Pentingnya kualitas informasi keuangan agar pembaca laporan keuangan dapat mengetahui dengan tepat nilai wajar dari suatu aset tanaman. Tujuan penelitian ini untuk melihat perkembangan penelitian akuntansi tanaman dan menambahkan metode untuk menilai harga wajar dari tanaman. Metode penelitian menggunakan analisis konten dari artikel tahun 2017-2021 berdasarkan aplikasi Harzing’s Publish or Perish. Terdapat tiga buah artikel yang dapat digunakan untuk penelitian ini. Hasil penelitian menunjukkan bahwa penetapan harga wajar tanaman di laporan keuangan sangat penting agar tidak adanya informasi asimetris. Hasil penelitian juga menunjukkan bahwa menilai harga wajar dari aset tanaman dapat dilakukan dengan melihat harga jual masa depan dari aset tersebut. Sedangkan selisih lebih atas penilaian nilai wajar tersebut akan dikenakan pajak penghasilan final sebesar sepuluh persen. Untuk penciptaan nilai keberlanjutan pada akuntansi tanaman, diperlukan membuat regulasi atau mengembangkan PSAK 69. Rekomendasi kepada akuntan untuk menyajikan aset tanaman dengan nilai wajar untuk mempermudah pemegang saham dalam mengambil keputusannya dan memperbarui wawasan akuntansi terutama di PSAK yang bisa berubah sewaktu-waktu agar membuat penyesuaian kembali terhadap akun-akun di laporan keuangan dan membuat penelitian yang lebih baru untuk pengembangan wawasan ilmiah bagi peneliti.
Analisis Kepuasan Pasien sebagai Mediasi Pengaruh Kualitas Pelayanan Kesehatan terhadap Citra Rumah Sakit Umum Daerah (RSUD) Arifin Achmad Pekanbaru Marzaweny, Diskha; Hadiwidjojo, Djumilah; chandra, teddy
Jurnal Aplikasi Manajemen Vol. 10 No. 3 (2012)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.812 KB)

Abstract

The purpose of this research is to investigate the relationship between healthcare quality, patient satisfaction and the image of Arifin Achmad Pekanbaru General Hospital, and the mediating effect of patient satisfaction. Healthcare quality in this research was measured using Servqual model from Parasuraman et al. Sample in this research were 100 inpatients who are undergoing treatment at the Arifin Achmad Pekanbaru General Hospital at the time of data collection / interviews conducted in July 2011, with the following criteria: a) Patients had undergone inpatient treatment for a minimum of 2 days. b) Patients was conscious and able to communicate properly. c) Patients are not children. d) Patients are not hospital employees or their families. Hypotheses testing in this research were analysed using Path Analysis. The results indicate that healthcare quality has a positive and significant impact on patient satisfaction and the hospital image. Patient satisfaction has also significant impact on hospital image. Moreover, patient satisfaction appears to play mediating role in relationship between healthcare quality and the image of Arifin Achmad Pekanbaru General Hospital.
Legal Enforceability of Preliminary Sale Agreements on Mortgaged Strata Title Units Bella, Yoshua; Noor, Aslan; Chandra, Teddy
International Journal of Latin Notary Vol. 5 No. 2 (2025): Internasional Journal of Latin Notary, March 2025
Publisher : Magister Kenotariatan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61968/journal.v5i2.102

Abstract

This study examines the legal status and enforceability of Preliminary Sale and Purchase Agreements, in the context of mortgaged strata title units under Indonesian property and contract law. While the agreement serve as binding commitments between developers and buyers, they do not effectuate ownership transfer and are not publicly registered, rendering them legally subordinate to mortgage encumbrances   that are recorded and enforceable as real rights. The research applies a normative-juridical method, supported by doctrinal and comparative legal analysis, to assess the hierarchy between personal contractual rights and secured creditor claims. Findings reveal that consumers who enter into of  Preliminary Sale and Purchase Agreements, for units still burdened by mortgages face significant legal uncertainty, particularly in cases of developer default. The study further evaluates the adequacy of Indonesia's consumer protection framework, highlighting the persistence of exploitative clauses in of  Preliminary Sale and Purchase Agreements, and the absence of institutional safeguards. To reconcile the imbalance between buyers and financial institutions, the paper proposes regulatory reforms, including the mandatory registration of PPJBs, standardized contract terms, and strengthened disclosure obligations. These recommendations aim to enhance legal certainty, uphold the principles of pacta sunt servanda, and ensure more equitable outcomes in Indonesia's increasingly complex vertical housing market.
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.
Strengthening Salesperson Performance through Psychological Contracts: The Mediating Role of Innovative Work Behavior in Indonesia’s Automotive Service Sector Hafni, Layla; Safari, Surya; Chandra, Teddy; Suwitho, Suwitho; Suhermin, Suhermin
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.94777

Abstract

There are inconsistent findings regarding the influence of psychological contracts on innovative work behavior, with some studies showing no significant relationship while others indicate a strong positive effect, revealing a theoretical gap that needs further exploration. This study addresses that gap by examining how fulfilled psychological contracts, through the lens of Social Exchange Theory, stimulate innovative work behavior and enhance salesperson performance in Indonesia’s competitive automotive service sector. This study examines how psychological contracts influence salesperson performance, both directly and indirectly, through the mediating role of Innovative Work Behavior (IWB). Data were collected through a census of 184 salespeople from an automotive service company in Riau, Indonesia, using a structured questionnaire. Analysis was conducted with SmartPLS 4.1. The results show that psychological contracts significantly affect salesperson performance (β = 0.460, p < 0.01) and IWB (β = 0.904, p < 0.001). In turn, IWB significantly improves performance (β = 0.487, p < 0.001) and mediates the relationship between psychological contracts and performance (β = 0.440, p < 0.001). Theoretically, this study extends Social Exchange Theory by clarifying inconsistent findings on psychological contracts and innovative behavior in prior research. Practically, the results highlight the importance of fulfilling psychological contracts to stimulate innovation and strengthen sales performance in emerging market contexts.
Co-Authors Achmad Tavip Junaedi Adi Suryadiningrat Aditya Wicaksono Adrea Hanna Theresa Agus Hocky Amir Hasan Amries Rusli Tanjung Andi Andi Andi Andi Andi Asmara, Andi Andri Andri Ansorimal Anton Anton Anwar Hidayat Arfianti Novita Anwar Arie Kozona Sembiring Arifin Arifin Arpan Arpan Arti Sufianti Aslan Noor Asmara Hendra Komara Augustine, Yvonne Bambang Sapto Utomo Bella, Yoshua Budiyanto Budiyanto Carolin Carolin Chandra, Jennifer Chandra, Stefani Dadi Komardi Dadi Komardi Dameria Purba David David David David Deni Fajri Devy Novia Diana Gazali Diskhamarzaweny Diskhamarzaweny Djauhar Arifin Djumilah Hadiwidjojo Dominicus Josephus Swanto Dominicus Josephus Swanto T Edi Suwarno Elsa Lasrya Endrawati Erna Erna, Erna evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fatia Fatimah Fiona Felicia Harpono Fitria Fitria Fransisca, Luciana Fransiska, Helen Ginting, Yanti Mayasari Gusrio Tendra Gwendolin, Gwendolin Hafizh, Fauzhiyah Hairudin Hairudin Harry Patuan Panjaitan Heri Susanto Hocky, Agus Ida Ayu Putu Sri Widnyani Imarni Iqbal Miftakhul Mujtahid Ira Geraldina Irawati Irawati Jacksen Jahrizal Jennifer Chandra Johan Johan Johan Johan Joswa Pernando Juprizon Layla Hafni Lidia Gustiani Lien Maulina Luciana Fransisca Martha Martha Martha Ng Martha Ng Martha, Martha Martina Rapolo Lumbantoruan Matsaid Budi Reksono Mazzlida Mat Deli Mediana Mediana Megiwati Megiwati Melan Susanty Purnamasari Merilla Vanessa Michael Halim Mimelientesa Irman Miran, Ikas Muhammad Akbar Muhammad Pringgo Prayetno Mujtahid, Iqbal Miftakhul Musa, Sulaiman Nadita Yulia Nadya Sagita Ng, Martha Nicholas Renaldo Nico Gunawan Novita Sari Nur Fadjrih Asyik Nyoto Okalesa Okalesa Oktariyanto Oktariyanto Onny Setywan Pamuji Hari Santoso Panjaitan, Harry P. Prabowo, Susilo Dwi Priyono Priyono Purnama, Intan Rahayu Puji Suci Rahmad Hidayat Ramadhani Ramadhani Ramdani Ramdani Rini Yayuk Priyati, Rini Yayuk Rizaldi Putra Roesfian, Erfin Sarbaeni Sarbaeni Sari Sarli Rahman Setiawan, Yayat Sheerad Sahid Sinar Bulan SITI MAHMUDAH Sri Indrastuti Stefani Chandra Stevany Stevany Sudarno Suhardjo Suharti Suharti Suharti Suharti Suharti Suhermin, Suhermin Sunarti Sunarti Surya Safari SD Suwitho, Suwitho Suyono Tandy Sevendy Tang, Wilson Tengku Arief Lukman Thaief, Ilham Tohan Tohan Uswatun Hasanah Veronica, Kristy Wan Muhamad Kudri Wel Hendra Wijaya, Evelyn Wilda Susanti Wily Andresen Yenny Wati Yulia Efni Yulianti, Opet Yusnita Octafilia Th. A. Y. I Yusnita Octafilia Theresia A Yesu Infante Yutiandry Rivai