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All Journal Jurnal Ekonomi dan Bisnis Jagaditha JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI Asia-Pacific Management and Business Application International Journal of Social Science and Business International Journal of Supply Chain Management GERVASI: Jurnal Pengabdian kepada Masyarakat Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi Jurnal Pengabdian Masyarakat Multidisiplin JAKPI Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective Journal of Entrepreneurial and Business Diversity JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Achmad Tavip Junaedi
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Aerospace Engineering 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 Public Health Social Sciences Transportation Other

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THE INFLUENCE OF PERSONAL SELLING, DISTRIBUTION AND PROMOTION CHANNELS ON CONSUMER BUYING INTEREST IN MULIA TILE CERAMIC PRODUCTS AT PT SURYA ASIA ABADI PEKANBARU Junaedi, Achmad Tavip; Sofyanto, Sofyanto; Renaldo, Nicholas; Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Hutahuruk, Marice Br; Haristan, Meiviana
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (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.v10i1.5121

Abstract

This research aims to analyze the influence of personal selling, distribution channels and promotions on consumer buying interest. This research was carried out at PT. Surya Asia Abadi Pekanbaru with unknown population. With the Roscoe approach, the sample was set at 100 people. Data analysis uses multiple linear regression. The research results show that personal selling has a positive and significant influence on consumer buying interest, in addition distribution channels have a positive and significant influence on consumer buying interest and promotions have a positive and significant influence on consumer buying interest in Mulia Tile ceramic products at PT Surya Asia Abadi in Pekanbaru. The management of PT Surya Asia Abadi in Pekanbaru is expected to be able to increase personal selling to each of its consumers, especially in interacting with consumers who come directly to make purchases.
DIGITAL TRANSFORMATION IN ISLAMIC FINANCIAL INSTITUTIONS WITH CHALLENGES AND OPPORTUNITIES FOR SHARIA-COMPLIANT ACCOUNTING SYSTEMS Eddy, Pujiono; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Musa, Sulaiman
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (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.v10i1.5111

Abstract

This study aims to explore the dynamic interplay between digital transformation and the operational, regulatory, and ethical dimensions of a Shariah-compliant accounting system. A descriptive-exploratory design was used to investigate the current state of digital transformation in IFIs and analyze the integration of digital accounting technologies in the context of Shariah compliance. A purposive sampling technique will be used to select participants with relevant experience and expertise in Islamic finance and digital systems. Interview data will be transcribed and analyzed using thematic analysis. The study findings reveal that while digital innovations, such as AI, cloud computing, and blockchain, are being embraced in customer-facing services, their implementation in core accounting and Shariah governance functions remains limited (Wati et al., 2024). This study contributes to the growing literature on Islamic digital finance by highlighting the need for a distinct theoretical framework that integrates Islamic accounting principles with digital transformation models. Future studies could use quantitative methods to measure the impact of digital transformation on financial performance or customer satisfaction in Islamic banks. Studi ini bertujuan untuk mengeksplorasi interaksi dinamis antara transformasi digital dan dimensi operasional, regulasi, dan etika dari sistem akuntansi yang sesuai dengan Syariah. Desain deskriptif-eksploratori digunakan untuk menyelidiki keadaan transformasi digital terkini di IFI dan menganalisis integrasi teknologi akuntansi digital dalam konteks kepatuhan Syariah. Teknik pengambilan sampel purposif akan digunakan untuk memilih partisipan dengan pengalaman dan keahlian yang relevan dalam keuangan Islam dan sistem digital. Data wawancara akan ditranskripsi dan dianalisis menggunakan analisis tematik. Temuan studi mengungkapkan bahwa sementara inovasi digital, seperti AI, komputasi awan, dan blockchain, dianut dalam layanan yang berhadapan dengan pelanggan, implementasinya dalam fungsi akuntansi inti dan tata kelola Syariah masih terbatas (Wati et al., 2024). Studi ini berkontribusi pada literatur yang berkembang tentang keuangan digital Islam dengan menyoroti perlunya kerangka teoritis yang berbeda yang mengintegrasikan prinsip-prinsip akuntansi Islam dengan model transformasi digital. Studi masa depan dapat menggunakan metode kuantitatif untuk mengukur dampak transformasi digital pada kinerja keuangan atau kepuasan pelanggan di bank-bank Islam.
Implementation of PSAK 64 in Indonesian Oil and Gas Companies under Production Sharing Contracts Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Jahrizal, Jahrizal; Dalil, M; Arief, Dodi Sofyan; Koto, Jaswar; Musa, Sulaiman; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5115

Abstract

This study seeks to identify best practices, uncover implementation gaps, and provide recommendations to improve the quality and comparability of financial reporting in the sector. This study employs a qualitative case study approach to gain an in-depth understanding of the implementation of PSAK 64 in Indonesian oil and gas companies operating under the Production Sharing Contract (PSC) model. The sample is selected using purposive sampling, focusing on companies that: Operate in the upstream oil and gas sector in Indonesia, are governed by the PSC model, and have published financial reports in accordance with PSAK 64. The study findings reveal that while companies generally comply with the basic requirements of PSAK 64, there is considerable variation in the interpretation and application of specific provisions, particularly those related to the recognition, measurement, and disclosure of exploration and evaluation (E&E) assets. This study contributes to the accounting literature by highlighting how a single standard (PSAK 64) can be applied differently based on the contractual and regulatory environment.
Human Resource Analytics Strategy to Optimize Digital Business Accounting Processes SD, Surya Safari; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Panjaitan, Harry Patuan; Hutahuruk, Marice Br; Yovita, Indri; Cecilia, Cecilia; Wahid, Nabila; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5125

Abstract

The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. This study adopts a qualitative exploratory design to understand how organizations leverage Human Resource Analytics (HRA) to optimize digital business accounting processes. To address the novelty of exploring how HRA supports digital accounting (an under-researched link), this study will focus on cross-functional perspectives, collecting data from both HR and accounting leaders rather than HR alone. The findings reveal that when HRA is applied cross-functionally, it becomes a powerful enabler of digital transformation by identifying skill gaps, informing targeted training, and improving accounting process outcomes such as accuracy and efficiency. HR and Finance leaders should collaborate to embed HR analytics into transformation projects, ensuring that skill gaps are identified and addressed proactively.
Empowering Farmers Through a Practical and Energy-Efficient Goat Feed Chopping Machine Dalil, M; Arief, Dodi Sofyan; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Susanti, Wilda; Tendra, Gusrio; Renaldo, Nicholas; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila; Cecilia, Cecilia
International Conference on Business Management and Accounting Vol 2 No 2 (2024): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i2.5075

Abstract

This initiative is part of a broader commitment to support rural agricultural development through technological innovation and knowledge transfer. Through workshops, demonstrations, and direct community involvement, this program will not only provide access to the feed chopper but also equip farmers with the skills and understanding needed to adopt and sustain its use. This community service project was designed using a participatory and problem-solving approach, integrating technical innovation with local knowledge to empower goat farmers. This community service initiative successfully introduced a practical and energy-efficient goat feed chopping machine to a rural farming community. The machine effectively addressed key challenges in manual feed preparation, including time consumption, labor intensity, and inconsistency in feed size. This initiative demonstrates that small-scale engineering solutions, when aligned with local needs and capacities, can significantly advance rural development and agricultural sustainability.
Micro-Livestock and Macro-Impact with A Goat Farming Empowerment Program Rahman, Sarli; Dalil, M; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Renaldo, Nicholas; Marlim, Yulvia Nora; Susanti, Wilda; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila; Cecilia, Cecilia
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.v3i1.4653

Abstract

This program is designed to provide hands-on training, resources, and long-term support to individuals and families, especially women and youth, in rural areas. By equipping participants with the knowledge and tools necessary for successful goat rearing, the program not only creates opportunities for additional income but also strengthens food resilience and self-sufficiency at the grassroots level. This community service program employs a participatory and sustainable development approach to implement goat farming as a tool for empowerment and livelihood improvement. The methodology consists of five main phases: community assessment, participant selection, training and capacity-building, implementation, and monitoring & evaluation. The Micro-Livestock and Macro-Impact program demonstrated that small-scale goat farming can serve as a powerful tool for community empowerment, particularly in rural areas with limited income sources. Through training, resource provision, and cooperative support, participants significantly improved their knowledge, increased their household income, and began to experience the benefits of sustainable livestock management. The success of this program highlights the potential of micro-livestock farming to serve as a replicable and scalable model for rural development. It shows that even small agricultural interventions, when paired with training and community engagement, can lead to measurable improvements in food security, income generation, and social empowerment.
Credit Risk Prediction Model Using Artificial Intelligence in Digital Financial Systems Junaedi, Achmad Tavip; Renaldo, Nicholas; Suhardjo, Suhardjo; Musa, Sulaiman; Veronica, Kristy
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.v3i1.5092

Abstract

This study adopts a qualitative approach to examine how AI-based credit risk models are conceptualized and applied in digital finance, with a focus on emerging economies. The novelty of this study lies in: Exploring the human dimensions of AI adoption, including trust and interpretation by credit practitioners; Highlighting ethical and governance issues such as bias, fairness, and data privacy; Identifying hybrid models that combine AI with human oversight in risk decisions; and Offering policy insights for the responsible integration of AI in digital credit systems. This study uses a qualitative exploratory approach to investigate how Artificial Intelligence (AI) is conceptualized, implemented, and perceived in the context of credit risk prediction in digital financial systems. Through a qualitative, multi-case approach involving interviews and document analysis, it finds that AI offers substantial potential to improve credit risk models, particularly through the use of alternative behavioral data. These findings highlight the need for a balanced credit assessment framework where AI supports, but does not completely replace, human expertise.
THE EFFECT OF ENTREPRENEURSHIP CHARACTERISTICS, BUSINESS CAPITAL, AND TECHNOLOGICAL SOPHISTICATION ON MSME PERFORMANCE Renaldo, Nicholas; Sudarno, Sudarno; Hutahuruk, Marice Br.; Junaedi, Achmad Tavip; Andi, Andi; Suhardjo, Suhardjo
Journal of Applied Business and Technology Vol. 2 No. 2 (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 (488.974 KB) | DOI: 10.35145/jabt.v2i2.74

Abstract

This study aims to analyze the influence of entrepreneurial characteristics, business capital, and technological sophistication on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as a research sample was 291 MSME owners in Pekanbaru City. The analysis technique used is multiple regression analysis. The findings of this study are that entrepreneurial characteristics have a positive effect on MSME performance, venture capital has a positive effect on MSME performance and technological sophistication has no effect on MSME performance. Advice to MSME owners to consider aspects of technological sophistication in developing their business during the Covid-19 pandemic because using technology, especially in terms of marketing, can reduce direct contact so that human resources owned are protected from the risk of the Corona virus.
TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (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.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
A Qualitative Study on the Role of Big Data Technology in Influencing Capital Structure, Profitability, Dividend Policy, Firm Performance, Firm Value, and Sustainability Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Andi, Andi; Wahid, Nabila; Cecilia, Cecilia
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.v3i1.120

Abstract

This study seeks to explore how organizations perceive and utilize Big Data technology in shaping financial and sustainability strategies. This study also develops a new measurement for Big Data Technology variable. This study employs a qualitative research design using a multiple case study approach to gain in-depth insights into how firms adopt and interpret Big Data technology in relation to financial and sustainability outcomes. Data will be transcribed and coded using qualitative analysis software. Big Data Technology have a great effect on Capital Structure, Profitability, Dividend Policy, Firm Performance, Firm Value, and Sustainability. Big Data is not just a technological tool, but a strategic asset that supports integrated decision-making across both financial and non-financial performance areas. Future studies could use quantitative or mixed-method approaches to test hypotheses derived from this qualitative research, such as measuring the impact of Big Data maturity on profitability or ESG scores.
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