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A Social Accounting Perspective for Institutional Transformation and Resource Management in the AI-Based Financial Sector Nicholas Renaldo; Teddy Chandra; Achmad Tavip Junaedi; Harry Patuan Panjaitan; Jahrizal Jahrizal
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 2 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.230-238

Abstract

The primary purpose of this research is to explore the role of social accounting in managing institutional arrangements and resource allocation in the AI-based financial sector. The study follows a descriptive-exploratory design, aiming to investigate and describe the various aspects of AI adoption in the financial sector. The research will also examine how social accounting frameworks can be adapted to assess the broader impacts of AI. The findings suggest that while AI has the potential to enhance efficiency, innovation, and competitiveness within the financial sector, its adoption raises significant challenges. Financial institutions must undergo institutional restructuring to align with regulatory expectations and ensure transparent, ethical AI practices. Financial institutions must adapt their governance models to incorporate AI technologies while ensuring transparency, accountability, and ethical compliance. Future research should expand the scope of this study by including a larger and more diverse sample of financial institutions globally.
Precision Multi-Forage Nutrition as a Driver of Sustainable Goat Agribusiness Performance Nicholas Renaldo; Jahrizal Jahrizal; Achmad Tavip Junaedi; Suhardjo Suhardjo; Onny Setyawan; Sulaiman Musa; Cecilia Cecilia
Journal of Applied Business and Technology Vol. 7 No. 1 (2026): Jounal 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/s2a28145

Abstract

Feed cost remains the largest expenditure in goat farming enterprises and significantly influences profitability, competitiveness, and long-term sustainability. Despite advances in precision livestock farming, limited studies have examined precision nutrition from an agribusiness perspective, particularly in tropical goat production systems. This study aims to analyze the role of Precision Multi-Forage Nutrition (PMFN) as a driver of sustainable goat agribusiness performance through the strategic integration of seven functional forage crops: Bonanza maize (Zea mays), Sweet Lady maize (Zea mays), Indigofera zollingeriana, Anaphalis javanica, Medicago sativa, Pakchong grass (Pennisetum purpureum Ă— Pennisetum americanum), and Odot grass (Pennisetum purpureum cv. Mott). Using a descriptive case study approach combined with techno-economic and agribusiness feasibility analyses, the study evaluates the nutritional, operational, and economic contributions of diversified forage resources within integrated goat farming systems. The findings indicate that the PMFN framework enhances feed security, improves resource utilization efficiency, reduces dependence on external feed markets, and strengthens business resilience. The integration of seven complementary forage species creates a balanced nutritional ecosystem that supports productivity while simultaneously optimizing feed costs and improving profitability. Guided by the Resource-Based View (RBV), the study demonstrates that diversified forage resources can function as valuable, rare, inimitable, and non-substitutable strategic assets that contribute to sustainable competitive advantage. Furthermore, the study introduces the concept of Forage-Based Competitive Advantage (FBCA), which positions forage diversity and precision nutrition as strategic drivers of agribusiness performance rather than merely production inputs. The results suggest that Precision Multi-Forage Nutrition represents a transformative agribusiness innovation capable of enhancing economic sustainability, operational resilience, and long-term competitiveness in goat farming enterprises. These findings provide theoretical contributions to agribusiness strategy literature and practical implications for farmers, investors, and policymakers seeking sustainable livestock development models.
ASESMEN KOMPETENSI KARYAWAN BANK PERKREDITAN RAKYAT KABUPATEN ROKAN HULU, PROVINSI RIAU Achmad Tavip Junaedi; Sudarno Sudarno; Suhardjo Suhardjo; Evelyn Wijaya; Martha Ng
Jurnal Pengabdian Masyarakat Multidisiplin Vol 7 No 1 (2023): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v7i1.3442

Abstract

Employees are an important part of organization that is able to mobilize and synergize other resources to achieve organizational goals. The success of organization is largely determined by the roles and functions of the employees in it. Therefore, the organization must empower all components of employees who are well owned in order to be able to improve performance by carrying out the employee competency assessment process based on the intended function and position. Competency assessment activities for employees of Rokan Hulu Rural Bank were carried out on 16-17 July 2022 with a total of 32 participants. This PKM activity aims to evaluate employee competence based on the intended function and position. Employee competency assessment will be carried out on prospective employees, permanent employees, section heads, and branch heads based on psychological aspects and managerial competency aspects. The PKM results showed that 23 participants were in the Still Qualified (MMS) category, 5 participants were in the Qualified (MS) category and 4 participants were in the Less Qualified (KMS) category. Thus overall there were 28 participants who were suggested for promotion to the intended position and 4 participants who were not advised to be promoted to the intended position.
Digital Information Systems on Business Agility and Innovation in the Era of Industry 6.0 Mukhsin Mukhsin; Gusrio Tendra; Suhardjo Suhardjo; Suharti Suharti; Suyono Suyono; Achmad Tavip Junaedi; Andi Andi; Novita Yulia Putri; Yvonne Augustine; Nicholas Renaldo; Sulaiman Musa; Cecilia Cecilia
Journal of Applied Business and Technology Vol. 6 No. 1 (2025): 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.v6i1.204

Abstract

The primary objective of this study is to analyze the impact of advanced digital information systems on business agility and innovation within the industry 6.0 framework. Novelty in this research is to develop new dimension of digital information systems, business agility, and innovation. In this quantitative research, data will be collected using a structured questionnaire. The data will then be analyzed using Structural Equation Modeling. The sample size will be a minimum of 210 respondents, in accordance with SEM guidelines. The study confirms that Digital Information Systems (DIS) significantly improve Business Agility and that Business Agility positively influences Innovation. However, Digital Information Systems do not directly improve Innovation. Instead, Business Agility acts as a mediator, meaning that Digital Information Systems enhances Innovation indirectly through Business Agility. This finding highlights the indirect role of Digital Information Systems in fostering Innovation. Simply adopting digital systems is not enough to drive Innovation; rather, organizations must leverage these systems to enhance their agility, which in turn facilitates innovation. Future research should incorporate qualitative approaches (e.g., case studies, expert interviews) to better understand the mechanisms behind agility-driven innovation.
Exploring the Meaning of Employee Loyalty through the Lens of Organizational Behavior: A Phenomenological Study in Digital Start-up Firms Intan Purnama; Nicholas Renaldo; Harry Patuan Panjaitan; Achmad Tavip Junaedi; Suhardjo Suhardjo; Kristy Veronica
Journal of Applied Business and Technology Vol. 6 No. 1 (2025): 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.v6i1.226

Abstract

This study explores the lived experiences of employee loyalty within digital start-up firms from the perspective of organizational behavior. In an era where employee retention and engagement are critical, especially in dynamic digital start-up environments, understanding how loyalty is formed and interpreted by individuals becomes vital. Using a qualitative phenomenological approach, in-depth interviews were conducted with employees from various Indonesian digital start-ups to uncover the underlying meanings and personal interpretations of loyalty. The findings reveal that employee loyalty is perceived as a complex, evolving construct influenced by emotional attachment, shared values, autonomy, and mutual commitment. Loyalty was not merely transactional or tenure-based, but rather closely linked to personal growth, identity, and value alignment, especially among Millennial and Gen Z employees. This study contributes to organizational behavior literature by offering a nuanced view of loyalty that transcends traditional models, emphasizing the importance of intrinsic motivation and purpose-driven work in fostering long-term commitment. The results also offer practical implications for digital start-up leaders to cultivate environments that support psychological engagement, employee well-being, and sustainable loyalty.
Design and Evaluation of a Mudharabah-Based Dairy Goat Investment Model Nicholas Renaldo; Achmad Tavip Junaedi; Suhardjo Suhardjo; Amries Rusli Tanjung; Sri Indrastuti; Umar Faruq; Sulaiman Musa; Nabila Wahid
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): 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.v6i3.302

Abstract

The livestock sector plays a strategic role in strengthening food security, rural income generation, and sustainable agribusiness development in emerging economies. However, access to capital remains a critical constraint for small-scale livestock farmers, particularly under conventional interest-based financing systems that impose rigid repayment obligations amid biological and market uncertainties. This study aims to design and evaluate a mudharabah-based dairy goat investment model by integrating Islamic contract principles with livestock production economics. Using a quantitative financial feasibility modeling approach, the study simulates a one-year partnership contract incorporating milk revenue sharing, offspring profit allocation, biological production cycles, risk mitigation mechanisms, and monthly return distribution. Financial performance is assessed using Return on Investment (ROI), Net Present Value (NPV), and Payback Period, complemented by sensitivity analysis under optimistic, moderate, and pessimistic scenarios. The results indicate that the dual-revenue mudharabah model generates positive returns, maintains financial feasibility under moderate production variability, and enhances liquidity through periodic income distribution. From a theoretical perspective, the study extends Agency Theory by demonstrating that profit-sharing mechanisms improve incentive alignment and reduce agency costs, while operationalizing Islamic Contract Theory into a measurable agribusiness investment framework. The findings suggest that mudharabah-based livestock investment offers an economically viable, sharia-compliant, and socially inclusive financing alternative for sustainable rural development.
PENGEMBANGAN INOVASI PRODUK OLAHAN NANAS BERBASIS KEARIFAN LOKAL UNTUK PENINGKATAN DAYA SAING DAN EKONOMI Yulvia Nora Marlim; Achmad Tavip Junaedi; Nicholas Renaldo; Rizqon Jamil Farhas; Wilda Susanti
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2025): GERVASI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v9i3.9910

Abstract

KNS Restu dan Rimba sari merupakan Usaha Menengah Kecil dan Mikro (UMKM) yang berusaha dibidang pruduk olahan nanas. Kendala yang dihadapi mitra kekurangan aset yang menghambat proses produksi, kemampuan manajemen kurang baik serta pemasaran produk hanya melalui mulut kemulut dan digerai toko, sehingga produk belum banyak dikenal. Tujuan kegiatan Pengabdian ini adalah untuk meningkatkan keterampilan mitra sasaran KNS Restu dan Rimba sari dari segi manajemen, pemasaran dan produksi, sehingga nantinya dapat memajukan usaha dan mengakat produk unggulan daerah serta menciptakan lapangan kerja bagi masyrakat sekitar. Metode pelaksanaan kegiatan berupa sosialisasi, pelatihan, pendampingan dan pengadaan. Pelatihan yang telah dilaksanakan adalah pelatihan manajemen usaha, branding produk, penerapan teknologi dan pelatihan E-Commerce laku, pelatihan laporan pajak, pelatihan dan penerapan sistem catatan keuangan. Evaluasi yang dilakukan terhadap mitra terus mendampingi dan memantau mitra sasaran untuk konsisten dalam melaksanakan program, dapat dibuktikan dengan meningkatnya tingakat pengetahuan, keterampilan sebesar 75 % dan penjualan meningkat 50 %.
Stakeholders’ Perspectives on Banking Support and Digital Accounting Adoption in the Palm Oil Industry Harry Patuan Panjaitan; Nicholas Renaldo; Achmad Tavip Junaedi; Nyoto Nyoto; Jahrizal Jahrizal; M Dalil; Dodi Sofyan Arief; Fifi Puspita; Rebecca La Volla Nyoto; Kristy Veronica
Luxury: Landscape of Business Administration Vol. 3 No. 2 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i2.135

Abstract

This study aims to investigate how stakeholders, including palm oil enterprises, smallholder cooperatives, banking institutions, and regulators, perceive the role of banking support in facilitating or hindering the adoption of digital accounting systems. This study employs a qualitative exploratory design to capture the diverse perspectives of stakeholders on the role of banking support in facilitating digital accounting adoption within the palm oil industry. A purposive sampling strategy will be employed to ensure participants possess direct experience with either banking support or digital accounting adoption. Data will be analyzed using thematic analysis. Interview transcripts, focus group notes, and documents will be coded inductively and deductively, guided by the research questions. The findings reveal that banks are not merely providers of financial capital but also act as institutional gatekeepers that shape reporting practices and encourage digital transformation. Larger enterprises view digital accounting as a strategic tool for efficiency and compliance, while smallholders often see it as a burdensome requirement.
Smart Processing Machines and Business Efficiency in Goat Milk Agro-Enterprises Achmad Tavip Junaedi; Harry Patuan Panjaitan; Nicholas Renaldo; Nyoto Nyoto; Jahrizal Jahrizal; M Dalil; Jaswar Koto; Sulaiman Musa; Nabila Wahid; Kristy Veronica; Umar Faruq
Luxury: Landscape of Business Administration Vol. 3 No. 2 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i2.137

Abstract

The increasing demand for functional and health-oriented dairy products has positioned goat milk agro-enterprises as a promising business sector, particularly in emerging economies. Despite this potential, many goat milk businesses face persistent challenges related to production inefficiency, high operational costs, and limited scalability. This study aims to examine the impact of smart processing machines on business efficiency in goat milk agro-enterprises. Using a quantitative approach, data were collected from small and medium-sized goat milk processing enterprises and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that smart processing machine adoption has a positive and significant effect on business efficiency, including cost efficiency, productivity, and operational effectiveness. The findings indicate that smart processing machines function not merely as technological tools but as strategic business resources that enhance operational performance and competitiveness. This study contributes to the business and agribusiness literature by providing empirical evidence at the production-machine level and highlighting the strategic value of smart manufacturing technologies in small-scale agro-enterprises. The findings offer practical insights for business owners, policymakers, and technology developers in promoting sustainable and efficient goat milk processing businesses.
Big Data Analytics for Demand Forecasting in the Mushroom Supply Chain Nicholas Renaldo; Kristy Veronica; Achmad Tavip Junaedi; Suhardjo Suhardjo; Amries Rusli Tanjung; Sri Indrastuti; Wilda Susanti; Jaswar Koto; Sulaiman Musa; Nabila Wahid
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.v4i1.138

Abstract

The mushroom industry plays an increasingly important role in the agri-food sector due to rising demand for nutritious, functional, and sustainable food products. However, the mushroom supply chain faces significant challenges related to perishability, short shelf life, and demand uncertainty, which often result in inventory losses and inefficiencies. This study examines the role of big data analytics capability in enhancing demand forecasting accuracy and its impact on supply chain performance within the mushroom industry. Using a quantitative explanatory research design, data were collected through a structured questionnaire survey of mushroom supply chain actors, including producers, processors, distributors, and retailers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that big data analytics capability has a significant positive effect on demand forecasting accuracy and supply chain performance. Furthermore, demand forecasting accuracy partially mediates the relationship between big data analytics capability and supply chain performance. These findings highlight the strategic importance of data-driven forecasting in managing demand uncertainty and improving operational efficiency in perishable agribusiness supply chains. This study contributes to the literature by extending big data analytics and demand forecasting research to the mushroom industry, providing both theoretical insights and practical implications for enhancing supply chain sustainability and competitiveness.
Co-Authors Agung Suranto Agus Hocky Ahmad Rafa'i Alyauma Hajjah Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Anton Anton Anton Anton Aprilia, Bord Nandre Arih Dwi Prihastomo Asmara Hendra Komara Astri Ayu Purwati Astri Ayu Purwati Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Azridjal Aziz Bakhroini Benny Napitupulu Bord Nandre Aprila Cecilia Cecilia Cecilia Cecilia, Cecilia Chandra, Stefani Dadi Komardi David David Deby Tri Agustin Desnelita, Yenny Dhea Anggelina Djumilah Hadiwijoyo Dodi Sofyan Arief Eddy, Pujiono Eka Afnan Troena Emiliana Shania Meta Nahak Erlin Erlin Erpiani Siregar Evelyn Wijaya evelyn wijaya Evita Anugrah S Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Fauzan Azim Fazal Mohamed Mohamed Sultan Fifi Puspita Fitri Yani Fitri Yani Fransisca, Luciana Fransiska Fransiska Geovanie, Geovanie Gusrio Tendra Gustientiedina Habibi Hairudin Hairudin Haristan, Meiviana Harry Patuan Panjaitan Helen Helen Herma Safitri Hocky, Agus Horsiando, Eric Hutahuruk, Marice Br Ida Ayu Putu Sri Widnyani Indri Yovita Intan Purnama Iwan Triyuwono Jahrizal Jaswar Koto Jennifer Chandra Jenny Angelica Jessen, Jessen Johan Johan Johan Johan Juniar Vina Komardi, Dadi Koto, Jaswar Kristy Veronica Kristy Veronica Kuswoyo Kuswoyo Layla Hafni Lindawati Sirait Luciana Fransisca Luciana Fransisca M Dalil Manullang, Megawati Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Marlim, Yulvia Nora Martha Ng Maydelyn Goh Mazzlida Mat Deli Megawati Pakpahan Michael Elian Davin Mimelientesa Irman Muhammad Adrian Agusta Muhammad Pringgo Prayetno Muhrodin, Muhrodin Mujtaba M. Momin Mujtaba M. Momin Mukhsin Mukhsin Musa, Sulaiman Nabila Hestia Nabila Wahid Nabila Wahid Napitupulu, Ryan Pardomuan Ngatno Nicholas Renaldo Nicholas Stanley Nicholas, Eric Novita Yulia Putri Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Octafilia, Yusnita Octavellyn, Shierly Oka Atika Okalesa Okalesa Okalesa, Okalesa Olivia Dimaranty Onny Setyawan Onny Setyawan Onny Setywan Pamuji Hari Santoso Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Priyono Purba, Jansaris Othniel Purnama, Intan Purwati, Astri Ayu Putri, Novita Yulia Rahma Widi Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rangga Rahmadian Yuliendi Rebecca La Volla Nyoto Rebecca La Volla Nyoto Ria Darmasari Ricky Wijaya Rizaldi Putra Rizqon Jamil Farhas Sabrina Sabnah Santhomas Pinso Santoso, Pamuji Hari Sarli Rahman Sarli Rahman Setiawan, Yayat Sevendy, Tandy Sofyanto, Sofyanto Sri Indrastuti Sri Indrastuti Stefani Chandra Sudarno Sudarno Sudarno Sugiyarti, Listya Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suharti Suharti Sulaiman Musa Sulaiman Musa Sulaiman Musa Suranto, Agung Surya Safari SD Sutandijo, Sutandijo Suyono Suyono Suyono Teddy Chandra Teddy Chandra Tito Suprayoga Umar Faruq Umar Faruq Veronica, Kristy Vivi Wulansari Wahid, Nabila Wahyu Joni Kurniawan Wahyudi, Langgeng Wiariningsih, Oktaviani Wijaya, Boyke Wijaya, Evelyn Wijaya, Febriana Wendy Wilda Susanti Yarmanelis Yenni, Elfita Yenny Wati Yenny Wati Yuliana Yuliana Yusnidar Yusnidar Yusnidar Yusnidar Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Yvonne Augustine Zainol Mustafa