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INCREASING EFFECT OF EMPLOYEE WORK ETHICS AND TRAINING ON EMPLOYEE PERFORMANCE AND SERVICE QUALITY AT PT XL AXIATA RIAU Setiawan, Yayat; Junaedi, Achmad Tavip; Chandra, Teddy
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.85 KB) | DOI: 10.35145/jabt.v2i3.76

Abstract

The quality of customer service in companies is often affected by ethics and poor employee performance, lack of employee training on the necessary skills. These challenges lead to companies losing customers, declining quality, and being criticized in terms of service, lack of morale which leads to low productivity and hinders the achievement of PT XL AXIATA's goals. This study aims to determine the effect of employee work ethics and employee training on customer service quality in the service department. In particular, with the main objective to determine the relationship between Employee Performance and Customer Service Quality at PT XL AXIATA, the mediation results of employee training and the influence on the relationship between Employee Performance and Customer Service Quality at PT XL AXIATA. As well as the combined effect of ethics and employee training on the quality of customer service at PT XL AXIATA. The author adopted a descriptive research design. This study uses quantitative methods. The type of data used in this study is primary data, which means that the data is obtained directly by the respondent. In this study, the distribution of questionnaires as many as 83 respondents. The test used to test is a research instrument in the form of validity test, reliability test and classical assumption test. From the results of data processing using the T test (partial) variable Ethics (X1), Employee Training (X2) Able to Influence Employee Performance (Y1) and Service Quality (Y2).
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.
Digital Information Systems on Business Agility and Innovation in the Era of Industry 6.0 Mukhsin, Mukhsin; Tendra, Gusrio; Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Junaedi, Achmad Tavip; Andi, Andi; Putri, Novita Yulia; Augustine, Yvonne; Renaldo, Nicholas; Musa, Sulaiman; 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.
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.
ESG and Capital Structure: A Moderation Analysis of Firm Size Wati, Yenny; Junaedi, Achmad Tavip; Panjaitan, Harry Patuan; Nyoto, Nyoto; Purwati, Astri Ayu
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6823

Abstract

Main Purpose - This study aims to determine the effect of ESG practices on a firm's capital structure, using firm size as a moderating variable.Method - This study utilizes moderated regression analysis conducted with Eviews. The research sample included businesses listed on the Indonesia Stock Exchange's IDXESGL index between 2020 and 2023.Main Findings - Companies with higher ESG scores typically have lower debt-to-asset and debt-to-equity ratios. Firm size can influence the relationship between ESG and capital structure. The relationship between ESG and capital structure has piqued the interest of investors and other stakeholders that can influence corporate decisions regarding debt and equity composition.Theory and Practical Implications - Companies increasingly recognize that sustainable business practices are not only ethically responsible but also financially profitable. Research can provide more precise policy suggestions to assist businesses in embracing strong ESG practices and enhancing their access to funding.Novelty - This study examines companies listed in Indonesia's ESG index, making the research findings more relevant to the local context, with firm size as a moderating variable.
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

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.
Co-Authors Agus Hocky Ahmad Rafa'i Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Anton Anton Anton Anton Aprilia, Bord Nandre Asmara Hendra Komara Astri Ayu Purwati Astri Ayu Purwati Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Bakhroini Benny Napitupulu Cecilia Cecilia, Cecilia Chandra, Stefani Dadi Komardi Dalil, M Dalil, M. Darmasari, Ria David David Dhea Anggelina Djumilah Hadiwijoyo Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Eka Afnan Troena Elvina, Vivi Emiliana Shania Meta Nahak Evelyn Wijaya evelyn wijaya Evita Anugrah S Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Fazal Mohamed Mohamed Sultan Fitri Yani Fransisca, Luciana Fransiska Fransiska Geovanie, Geovanie Gusrio Tendra 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 Iwan Triyuwono Jahrizal Jennifer Chandra Jenny Angelica Jessen, Jessen Johan Johan Juniar Vina Komardi, Dadi Koto, Jaswar Kristy Veronica Kuswoyo Kuswoyo Lindawati Sirait Luciana Fransisca Manullang, Megawati Marice Br Hutahuruk Marlim, Yulvia Nora Martha Ng Maydelyn Goh Mazzlida Mat Deli Megawati Pakpahan Mimelientesa Irman Monalisa Monalisa Muhammad Adrian Agusta Muhrodin, Muhrodin Mujtaba M. Momin Mujtaba M. Momin Mukhsin Mukhsin Musa, Sulaiman Nabila Hestia Napitupulu, Ryan Pardomuan Ngatno Nicholas Renaldo Nicholas, Eric Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Octavellyn, Shierly Oka Atika Okalesa Okalesa Okalesa, Okalesa Olivia Dimaranty 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 Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rizaldi Putra Sabrina Sabnah Santhomas Pinso Santoso, Pamuji Hari Sarli Rahman Sarli Rahman Setiawan, Yayat Setyawan, Onny Sevendy, Tandy Sofyanto, Sofyanto Stefani Chandra Sudarno Sudarno Sudarno Sudarno Sudarno Sugiyarti, Listya Suhardjo Suhardjo Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suranto, Agung Surya Safari SD Sutandijo, Sutandijo Suyono Suyono Suyono Teddy Chandra Veronica, Kristy Vivi Wulansari Wahid, Nabila Wahyudi, Langgeng Wati, Yenny Wiariningsih, Oktaviani Wijaya, Boyke Wijaya, Evelyn Wijaya, Febriana Wendy Wilda Susanti Yarmanelis Yenni, Elfita Yuliana Yuliana Yusnidar Yusnidar Yusnidar Yusnidar Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Zainol Mustafa