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Creating Business Value through IoT-Based Waste Management Web Dashboard Wilda Susanti; Nicholas Renaldo; Achmad Tavip Junaedi; Mukhsin Mukhsin; Johan Johan; Yulvia Nora Marlim; Gusrio Tendra; Wahyu Joni Kurniawan; Fauzan Azim
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.v4i1.139

Abstract

The rapid growth of urbanization and industrial activities has increased the complexity of waste management operations within business organizations, leading to rising costs and managerial challenges. While the Internet of Things (IoT) has enabled real-time data collection in waste management, business value creation depends on how such data are integrated into managerial information systems. This study aims to develop and evaluate an IoT-based waste management web dashboard that supports operational monitoring and managerial decision-making to create business value. Using a Design Science Research (DSR) methodology, this study designs an integrated system that collects real-time waste volume data through IoT-enabled sensors and presents the information via a centralized web dashboard. The system is evaluated using a mixed approach combining operational performance indicators and user perceptions based on Information Systems Success Theory. The results indicate improvements in operational efficiency, resource allocation, and decision-making quality following system implementation. The findings demonstrate that the proposed web dashboard functions as a strategic managerial information system rather than a purely technical solution. By enhancing information quality and managerial control, the system contributes to business value creation through improved operational performance and supports digital transformation and sustainability-oriented business practices. This study contributes to the business and management literature by shifting the focus of IoT-based waste management research from technical performance to managerial relevance and value creation.
Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System Muhammad Pringgo Prayetno; Nicholas Renaldo; Umar Faruq; Achmad Tavip Junaedi; Marice Br Hutahuruk; Suhardjo Suhardjo; Arih Dwi Prihastomo; Nyoto Nyoto; Harry Patuan Panjaitan; Luciana Fransisca
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.
Learning Smart Farming through IoT Prototypes, Educational Impacts of Smart Goat Housing Systems in Vocational Education Achmad Tavip Junaedi; Nicholas Renaldo; Wilda Susanti; Rangga Rahmadian Yuliendi; Wahyu Joni Kurniawan; Yulvia Nora Marlim; Kristy Veronica; Harry Patuan Panjaitan; Umar Faruq; Jahrizal Jahrizal
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.v3i1.141

Abstract

This study investigates the educational impacts of learning smart farming through Internet of Things (IoT)-based smart goat housing systems in vocational education. The rapid digital transformation of agriculture has created a growing demand for graduates with strong technological and applied competencies; however, the integration of real smart farming technologies into vocational curricula remains limited. To address this gap, this research employed a quasi-experimental design with a pretest–posttest non-equivalent control group to compare IoT prototype-based learning with conventional instructional approaches. The study involved vocational students enrolled in agriculture-related programs, where the experimental group engaged in project-based learning using an operational IoT-enabled smart goat housing system, while the control group received traditional instruction. The findings indicate that students exposed to IoT prototype-based learning demonstrated significantly higher improvements in digital competence, applied learning outcomes, and learning engagement compared to those in the control group. Qualitative insights further revealed that authentic interaction with real-time data and automated systems enhanced students’ understanding, motivation, and confidence in using digital technologies. These results highlight the pedagogical value of integrating real IoT prototypes into vocational education and confirm the effectiveness of experiential and technology-enhanced learning approaches in developing workforce-relevant competencies. This study contributes to vocational education literature by positioning livestock-based smart farming systems as effective learning media for digital agriculture education.
Developing Social Accounting Competencies through IoT-Based Goat Farming Learning Systems Suhardjo Suhardjo; Nicholas Renaldo; Achmad Tavip Junaedi; Kristy Veronica; Harry Patuan Panjaitan; Onny Setyawan; Wilda Susanti; Rahma Widi; Umar Faruq; Jahrizal Jahrizal
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.v3i1.142

Abstract

The digital transformation of agriculture has created new opportunities and challenges for accounting education, particularly in developing social accounting competencies related to sustainability and social responsibility. This study aims to examine the effect of an IoT-based goat farming learning system on the development of social accounting competencies in vocational and applied accounting education. Using a quantitative explanatory research design, this study integrates a technology-enhanced learning approach supported by real-time data generated from IoT-enabled goat farming systems. Data were collected from students participating in IoT-based learning activities and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the IoT-based goat farming learning system has a positive and significant effect on social accounting competencies, including the ability to identify, measure, interpret, and report social and environmental impacts. The findings demonstrate that real-time livestock data provide an effective experiential learning environment that bridges the gap between abstract social accounting concepts and practical applications. This study contributes to accounting education literature by repositioning IoT-based livestock systems as pedagogical platforms rather than purely operational tools. The study also offers practical implications for educators, curriculum designers, and policymakers seeking to strengthen sustainability-oriented accounting education in digitally transformed agribusiness contexts.
Educational Strategies for Fortified Goat Milk Development Supported by Digital Financial Ecosystems Marice Br Hutahuruk; Achmad Tavip Junaedi; Nicholas Renaldo; Muhammad Pringgo Prayetno; Arih Dwi Prihastomo; Andi Andi; Novita Yulia Putri; Luciana Fransisca; Umar Faruq; Sulaiman Musa
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 Arih Dwi Prihastomo; Nicholas Renaldo; Achmad Tavip Junaedi; Marice Br Hutahuruk; Muhammad Pringgo Prayetno; Umar Faruq; Jaswar Koto; Jahrizal Jahrizal; Nyoto Nyoto; Luciana Fransisca
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 Arih Dwi Prihastomo; Nicholas Renaldo; Achmad Tavip Junaedi; Harry Patuan Panjaitan; Nyoto Nyoto; Marice Br Hutahuruk; Umar Faruq; Muhammad Pringgo Prayetno; Yenny Wati; Luciana Fransisca
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.
THE EFFECT OF CURRENT RATIO, RETURN ON ASSETS, COMPANY SIZE, AND BUSINESS RISK ON CAPITAL STRUCTURE WITH SALES STABILITY AS A MODERATING VARIABLE IN COMPANIES IN THE PRIMARY CONSUMER GOODS SECTOR FOR THE 2017-2021 PERIOD Fitri Yani; Nicholas Renaldo; Achmad Tavip Junaedi; Suhardjo Suhardjo; Ricky Wijaya; Michael Elian Davin
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5731

Abstract

Penelitian ini bertujuan untuk menguji pengaruh current ratio, return on assets, ukuran perusahaan, dan risiko bisnis terhadap struktur modal dengan stabilitas penjualan sebagai variabel moderasi pada perusahaan sektor barang konsumsi primer periode 2017-2021. Keunggulan penelitian ini pada penggunaan stabilitas penjualan sebagai variabel moderasi. Sampel penelitian sebanyak 33 perusahaan. Metode analisis data dalam penelitian ini menggunakan Analisis Regresi Linear Berganda dan Moderated Regression Analysis dengan bantuan software Smart PLS. Hasil penelitian membuktikan bahwa current ratio berpengaruh negatif terhadap Struktur Modal. Return on assets, Ukuran Perusahaan, dan Risiko Bisnis berpengaruh negatif tetapi tidak signifikan terhadap Struktur Modal. Semua pengujian moderasi menunjukkan hasil yang tidak signifikan. Disarankan perusahaan memperhatikan current ratio sebagai variabel yang berpengaruh negatif terhadap struktur modal. This study aims to examine the effect of the current ratio, return on assets, company size, and business risk on capital structure with sales stability as a moderating variable in companies in the primary consumer goods sector for the 2017-2021 period. The advantage of this research is the use of sales stability as a moderating variable. The research sample is 33 companies. The method of data analysis in this study uses Multiple Linear Regression Analysis and Moderated Regression Analysis with the help of Smart PLS software. The results of the study prove that the current ratio has a negative effect on Capital Structure. Return on assets, company size, and business risk have a negative but not significant effect on capital structure. All moderation tests show insignificant results. It is recommended that companies pay attention to the current ratio as a variable that has a negative effect on capital structure.
INOVASI AROMA SMART DISTILLER DALAM MENDUKUNG KEMANDIRIAN EKONOMI MASYARAKAT BERBASIS SUMBER DAYA LOKAL Achmad Tavip Junaedi; Wilda Susanti; Nicholas Renaldo; Jahrizal Jahrizal; M. Dalil
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 2 (2026): GERVASI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v10i2.11064

Abstract

Minyak sereh merupakan komoditas minyak atsiri bernilai ekonomi tinggi yang berpotensi menjadi produk unggulan berbasis sumber daya lokal. Namun, proses penyulingan yang masih dilakukan secara konvensional menyebabkan efisiensi produksi rendah, konsumsi energi tinggi, serta kualitas minyak yang dihasilkan belum konsisten. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman masyarakat mengenai inovasi Aroma Smart Distiller sebagai teknologi penyulingan yang lebih efisien dan berkelanjutan. Metode pelaksanaan meliputi observasi, sosialisasi, dan diskusi partisipatif bersama UMKM Bunda Pat penyuling minyak sereh di Nagari Talaweh. Evaluasi menunjukkan peningkatan pengetahuan peserta pada seluruh indikator, dengan nilai rata-rata pre-test sebesar 56 meningkat menjadi 84 pada post-test atau naik 28 poin (50%). Hasil tersebut menunjukkan bahwa sosialisasi Aroma Smart Distiller efektif meningkatkan pemahaman masyarakat mengenai proses penyulingan, kualitas minyak atsiri, serta pemanfaatan teknologi untuk meningkatkan nilai tambah produk. Inovasi ini diharapkan mendukung penguatan ekonomi lokal melalui peningkatan daya saing minyak sereh secara berkelanjutan.
The Influence of Celebrity Endorsement Brand Image and Testimony on Purchase Interest in Scarlett Whitening Products in Pekanbaru Achmad Tavip Junaedi; Nicholas Stanley; Amries Rusli Tanjung; Sri Indrastuti; Deby Tri Agustin; Nicholas Renaldo
Journal of Entrepreneurial and Business Diversity Vol. 4 No. 3 (2026): Journal of Entrepreneurial and Business Diversity (July-September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v4i3.409

Abstract

Purpose:The purpose of this research is to analyse the effect of celebrity endorsement on buying interest in Scarlett Whitening products to analyse the effect of brand image on buying interest in Scarlett Whitening products. Whitening To analyse the effect of Brand Image on buying interest in Scarlett Whitening products to analyse the effect of testimonials on buying interest in Scarlett Whitening products.Methodology:The research method uses quantitative methods, The sample in this study were 120 respondents. The sampling method in this study uses a type of non-probability sampling. The analysis method used multiple linear regression using the SPSS software test tool.Findings:The results showed that there is an effect of celebrity endorsement on product purchase intention. There is an influence of brand image on product purchase intention. There is an influence of testimonials on buying interest productImplication:It is suggested to the company, that the results of this research are expected to be used as a reference to correct, research and make improvements as necessary in the next research.
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