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Social Accounting in Sustainability Reporting for Digital Banking Suhardjo, Suhardjo; Junaedi, Achmad Tavip; Andi, Andi; Putri, Novita Yulia; Renaldo, Nicholas; Musa, Sulaiman; Cecilia, Cecilia
Nexus Synergy: A Business Perspective Vol. 2 No. 1 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v2i1.96

Abstract

This research explores the role of social accounting in sustainability reporting for digital banking, highlighting its importance, current practices, and potential improvements to enhance accountability and transparency. This study aims to bridge the gap between theory and practice by proposing a comprehensive framework for integrating social accounting into sustainability reporting for digital banking. The descriptive qualitative approach is suitable for examining complex phenomena. The qualitative data is analyzed using thematic analysis to identify recurring patterns and insights. The steps include data organization, thematic coding, pattern identification, and interpretation. The integration of social accounting into sustainability reporting for digital banking represents a critical step toward ensuring transparency, accountability, and alignment with global sustainability goals. This study highlights that leading digital banks are adopting social accounting practices to address financial inclusion, green financing, and community engagement.
The Implementation of Financial Technology in Improving Digital Financial Understanding Among Accounting Students in South-East Asia with Technology Acceptance Model Approach Renaldo, Nicholas; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Augustine, Yvonne; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.113

Abstract

This research analyzes the impact of FinTech Implementation on the digital financial understanding of accounting students in Southeast Asia. Novelty of this research is to develop a new measurement by adding 3 new dimensions to the Financial Technology Implementation variable and 2 new dimensions to Digital Finance Understanding variable. This research used Technology Acceptance Model (TAM) approach. This study employs a quantitative approach with qualitative support, using PLS-SEM as the primary analytical method. The quantitative approach is used to analyze relationships between variables, while the qualitative method provides deeper insights into students' experiences with FinTech adoption. Population in this study are accounting students in Southeast Asia, particularly in Indonesia, Malaysia, Singapore, Thailand, Brunei Darussalam, and Philippines. Purposive sampling is used to select students from universities with accounting programs and targets 320 respondents. The implementation of Financial Technology (FinTech) significantly enhances Digital Financial Understanding (DFU) by improving financial literacy, accessibility, and user engagement with digital financial services. FinTech platforms, such as digital banking apps, investment platforms, and robo-advisors, provide real-time financial insights, interactive financial tools, and educational resources. The dimensions that are novelty in this study, namely Adoption Intention (X5), Actual Usage (X6), Regulatory Awareness (X7), Digital Financial Behavior (Y4), Regulatory and Consumer Protection Awareness (Y5) have been successfully measured well and become variables that support expansion tests. Future research should examine how FinTech engagement influences financial understanding over an extended period.
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.
Etika dalam Membuat Kuisioner bagi Ikatan Cendekiawan Muda Akuntansi Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Nyoto, Nyoto; Suhardjo, Suhardjo; Putra, Rizaldi; Putri, Novita Yulia; Purnama, Intan; Jahrizal, Jahrizal; Yovita, Indri
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.v4i2.4870

Abstract

Pengabdian ini bertujuan untuk memberi pembekalan untuk peneliti agar mengimplementasikan etika dalam membuat kuisioner, terutama bagi peneliti yang bergabung pada Ikatan Cendekiawan Muda Akuntansi (ICMA). Dalam pembekalan etika dalam membuat kuisioner, tim pengabdian melakukannya secara online. Dalam hal ini tim akan menggunakan teknik edukasi dan pelatihan pada workshop dengan manual untuk memudahkan pemahaman etika dalam membuat kuisioner pada ICMA. Berdasarkan kegiatan yang telah dilakukan oleh tim, maka dapat disimpulkan bahwa etika dalam membuat kuisioner untuk partisipan pada ICMA telah mencapai kepuasan yang baik.
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.
Innovative Business Models and IoT-Driven Solutions for Smart Goat Farming Management Junaedi, Achmad Tavip; Renaldo, Nicholas; Susanti, Wilda; Tendra, Gusrio; Jahrizal, Jahrizal; Dalil, M.; Veronica, Kristy; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
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.v2i2.116

Abstract

This study examines how farmers can transition from traditional practices to a more data-centric approach, using IoT not just for operational efficiency but also as a strategic tool for creating new revenue streams. This research introduces the concept of smart goat farming ecosystems, where IoT technology, data analytics, and business model innovation converge to create a comprehensive and sustainable farm management approach. The qualitative research design will be used to understand the complex and context-dependent nature of IoT adoption in goat farming. This research has demonstrated that the integration of Internet of Things (IoT) technologies in goat farming has the potential to significantly improve operational efficiency, animal welfare, and productivity. The use of IoT devices for real-time health monitoring, automated feeding systems, and environmental control can assist farmers in optimizing resources, reducing waste, and ensuring better care for livestock. Future study can explore how IoT can be combined with artificial intelligence, blockchain, and big data analytics to enhance decision-making and operational efficiency in livestock farming.
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

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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.
BUILDING CONSUMER SATISFACTION TO IMPROVE CONSUMER TRUST THROUGH SERVICE QUALITY AND CONSUMER EXPERIENCE IN JNE PEKANBARU Junaedi, Achmad Tavip; Wijaya, Evelyn; Manullang, Megawati
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.10

Abstract

e-Commerce is growing and influencing the business world. Service quality and consumer experience have an influential role to provide consumer satisfaction and trust. This study aims to understand and analyze the influence of service quality and consumer experience on consumer satisfaction and consumer trust in JNE Pekanbaru. The population in this study is all consumers who have used JNE logistics services in Pekanbaru. The sampling used an accidental sampling technique with 150 respondents. The researchers utilized path analysis techniques with the PLS program. The results show service quality and consumer experience had a significant positive effect on consumer satisfaction and trust. Consumer satisfaction encourages the creation of consumer trust in JNE of Pekanbaru. Therefore, next researches are expected to be able to explore other variables such as customer value, customer relationship management, and other variables suspected of affecting consumer satisfaction and consumer trust.
IMPROVING CUSTOMER LOYALTY WARDAH BRAND THROUGH BRAND IMAGE AND PRICE FAIRNESS: CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE Junaedi, Achmad Tavip; Wijaya, Evelyn; Santoso, Pamuji Hari; Chandra, Stefani
Jurnal Aplikasi Manajemen Vol. 20 No. 2 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.02.14

Abstract

This research aimed to analyze the effect of brand image and price fairness on Wardah brand customer loyalty with customer satisfaction as an intervening variable. The data used was primary data collected using a questionnaire containing 21 questions. The number of respondents was 165 respondents consisting of Customers who made repeated purchases of Wardah products in Pekanbaru City. The data were analyzed using path analysis with the help of the PLS program. The results showed that brand image and price fairness positively and significantly affected customer satisfaction. The brand image had an insignificant effect on customer loyalty. Price fairness and customer satisfaction positively and significantly affect customer loyalty. Brand image intervened by customer satisfaction had a positive and significant effect on customer loyalty. The last one is price fairness intervened by customer satisfaction had an insignificant effect on customer loyalty. Thus, companies should maintain customer satisfaction to reinforce customer loyalty and gain a larger market share.
TRUST, SATISFACTION, AND LOYALTY OF ISLAMIC BANK CUSTOMERS: ROLE OF RELIGIOSITY Wijaya, Evelyn; Junaedi, Achmad Tavip; Fransisca, Luciana; Chandra, Stefani; Suyono, Suyono
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.17

Abstract

As one of the largest Muslim countries in the world, Indonesia has an important role in building a Sharia economy. The initial effort that can be made is to strengthen Sharia-based financial services. Currently, several Sharia-based banks are operating in Indonesia. However, the presence of Islamic banking has not been optimal in attracting customers to conduct financial transactions through Islamic banks. One of which is not optimal banking in applying the principle of religiosity in financial transactions. This research aimed to analyze the effect of religiosity on the trust, satisfaction, and loyalty of Islamic bank customers. The research population was all customers of Islamic banks in Pekanbaru City. An accidental sampling technique was used to get the sample of 220 respondents. Data analysis was done using path analysis with the help of the AMOS SEM program. The study's results stated that religiosity has a significant effect on customer trust and loyalty but is not significant on customer satisfaction. Customer trust has a significant effect on customer satisfaction. Customer satisfaction has no significant effect on customer loyalty. Therefore, Islamic banking must introduce and offer Sharia-based financial products to build loyal customers banks. Banks should continue to uphold Islamic teachings in every development of banking products and services to increase the trust, satisfaction, and loyalty of Islamic bank customers. In addition, banks need to retain customers who are already loyal to banks, considering that banking loyalty cannot be formed in a short timeThis research indicates that customer trust and loyalty can be formed if Islamic banks appropriately apply the principles of religious teaching in accordance with Islamic Sharia.
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