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All Journal 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 JIA (Jurnal Ilmiah Akuntansi) 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 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 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.
Exploring the Meaning of Employee Loyalty through the Lens of Organizational Behavior: A Phenomenological Study in Digital Start-up Firms Purnama, Intan; Renaldo, Nicholas; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Veronica, Kristy
Journal of Applied Business and Technology Vol. 6 No. 1 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i1.226

Abstract

This study explores the lived experiences of employee loyalty within digital start-up firms from the perspective of organizational behavior. In an era where employee retention and engagement are critical, especially in dynamic digital start-up environments, understanding how loyalty is formed and interpreted by individuals becomes vital. Using a qualitative phenomenological approach, in-depth interviews were conducted with employees from various Indonesian digital start-ups to uncover the underlying meanings and personal interpretations of loyalty. The findings reveal that employee loyalty is perceived as a complex, evolving construct influenced by emotional attachment, shared values, autonomy, and mutual commitment. Loyalty was not merely transactional or tenure-based, but rather closely linked to personal growth, identity, and value alignment, especially among Millennial and Gen Z employees. This study contributes to organizational behavior literature by offering a nuanced view of loyalty that transcends traditional models, emphasizing the importance of intrinsic motivation and purpose-driven work in fostering long-term commitment. The results also offer practical implications for digital start-up leaders to cultivate environments that support psychological engagement, employee well-being, and sustainable loyalty.
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.
Analisis Pengaruh Kualitas Pelayanan, Keadilan dan Kepuasan Nasabah terhadap Loyalitas Nasabah Bank Syariah (Studi pada Nasabah Bank Syariah di Propinsi Riau) Junaedi, Achmad Tavip; Hadiwijoyo, Djumilah; Troena, Eka Afnan; Triyuwono, Iwan
Jurnal Aplikasi Manajemen Vol. 10 No. 1 (2012)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.886 KB) | DOI: 10.21776/

Abstract

Pengembangan perbankan syariah masih belum puas namun jika dibandingkan dengan perkembangan perbankan konvensional. Pertumbuhan rendah dari pangsa pasar perbankan syariah disebabkan oleh rendahnya loyalitas pelanggan untuk perbankan syariah. Perbankan syariah sebagai layanan perbankan di Indonesia kebutuhan memperhatikan tingkat kepuasan pelanggan yang optimal. Pelanggan memenuhi cenderung untuk setia dengan perbankan syariah. Penelitian ini bertujuan untuk mengekspos model hubungan antara kualitas pelayanan dan loyalitas untuk perbankan syariah. Ada empat variabel yang digunakan dalam penelitian ini, seperti: kualitas layanan sebagai variabel independen,loyalitas pelanggan sebagai variabel terikat, dan keadilan dan kepuasan pelanggan sebagai variabel mediasi. Metode pengambilan sampel penelitian adalah judgment sampling dari 392 pelanggan, kuesioner yang dapat digunakan adalah 217. Ini total sampel telah memenuhi persyaratan untuk menggunakan teknik analisis SEM (Structural Equation Model). Beberapa temuan dari penelitian ini adalah loyalitas dapat dipertahankan jika diimplementasikan dengan kualitas pelayanan yang lebih baik. Kualitas layanan yang baik akan memberikan kepuasan pelanggan, memuaskan pelanggan akan selalu setia dengan perbankan syariah. Keadilan untuk bagi hasil akan membuat memuaskan pelanggan, tetapi keadilan bagi bagi hasil tidak signifikan dipengaruhi dengan loyalitas pelanggan.
Building a Value-Oriented Digital Business Model for Traditional Anti-Migraine Herbal Tea Products Renaldo, Nicholas; Veronica, Kristy; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Fadrul, Fadrul; Andi, Andi; Suhardjo, Suhardjo; Susanti, Wilda; Tendra, Gusrio; Jahrizal, Jahrizal
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.v3i1.125

Abstract

The growing demand for natural health solutions and the integration of digital lifestyles presents new opportunities for innovation in traditional herbal products. This study aims to design a value-oriented digital business model for an anti-migraine herbal tea, combining traditional herbal knowledge with modern digital entrepreneurship and accounting systems. The research used a qualitative approach, integrating the Business Model Canvas (BMC), Value Proposition Canvas (VPC), and digital accounting to formulate a scalable and consumer-centric business framework. The herbal formulation, consisting of ginger, peppermint, turmeric, lemongrass, lavender, cinnamon, and stevia, was developed based on scientific literature and traditional practices. Through consumer insights, market segmentation, and prototype evaluation with stakeholders and experts, the model was validated for its market viability and alignment with health-conscious and digital native consumers. The findings indicate that the integration of digital accounting enhances transparency, financial control, and business credibility, while the overall model supports sustainability, traceability, and value creation. This research contributes to the fields of digital business, sustainable product innovation, and the commercialization of traditional medicines. Future research is recommended to combine quantitative validation and clinical testing to improve the robustness and impact of the model.
Economic Feasibility of Nutrient-Rich Fertilizer Derived from Solid and Empty Fruit Bunches of Oil Palm Setyawan, Onny; Renaldo, Nicholas; Suhardjo, Suhardjo; Tendra, Gusrio; Veronica, Kristy; Junaedi, Achmad Tavip; Tanjung, Amries Rusli
Luxury: Landscape of Business Administration Vol. 3 No. 2 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i2.126

Abstract

This study aims to evaluate the economic feasibility of producing nutrient-rich fertilizers from solid fruit bunches (FBs) and empty fruit bunches of oil palm, taking into account nutrient composition, production process, cost structure, and potential market opportunities. This study bridges the gap between agricultural science and business economics by combining nutrient analysis of oil palm solids and empty fruit bunches with a cost-benefit evaluation and market potential assessment. This study used a mixed-methods design that combined: (1) experimental laboratory analysis (nutrient profiles and processing trials); (2) process mass balance and cost accounting to develop a production cost model; and (3) market and financial analysis (surveys, price benchmarking, and financial valuation). This study shows that solid palm oil waste, specifically solid decanter cake and empty fruit bunches (jangkos), contains significant macro and micronutrients that can be converted into high-value products such as organic fertilizer and soil conditioner. Provide palm oil mills with a science-based business model to convert waste into value-added products.
Location-Based Analysis of Household Internet Access Trends in Indonesia Using Chi-Square Analysis Putri, Novita Yulia; Veronica, Kristy; Renaldo, Nicholas; Tanjung, Amries Rusli; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Nyoto, Nyoto; Purnama, Intan; Koto, Jaswar; Jahrizal, Jahrizal
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.v2i2.133

Abstract

This study examines the percentage of Indonesian households accessing the internet in the past three months, disaggregated by location, during the period 2015–2017. Using secondary data from the National Socio-Economic Survey (SUSENAS) conducted by the Central Statistics Agency (BPS), the study applies descriptive statistics to identify access patterns and chi-square tests to evaluate potential relationships between household conditions and internet access location. The findings show a steady increase in household internet access over the three-year period, with home-based access emerging as the most dominant and growing mode of connectivity. Conversely, access via mobile vehicles declined, while internet use at workplaces and public facilities remained low. Chi-square analysis indicates no significant relationship between household conditions and access location. These results highlight the increasing reliance on household internet access and its potential role in supporting learning and digital literacy in Indonesia. However, persistent disparities across regions and socio-economic groups suggest that policies must go beyond infrastructure expansion to address issues of affordability, inclusiveness, and digital literacy. This study contributes to the literature on digital inclusion and provides implications for policymakers, educators, and stakeholders in advancing equitable access to education in the digital age.
Penguatan Kapasitas Dosen Pemula melalui Pelatihan Trik Jitu Tembus Publikasi Scopus di Ikatan Cendekiawan Muda Akuntansi Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Hutahuruk, Marice Br; Yani, Fitri; Panjaitan, Harry Patuan; Suharti, Suharti; Aprilia, Bord Nandre; Prayetno, Muhammad Pringgo
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): 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.v5i1.5198

Abstract

Publikasi di jurnal internasional bereputasi, khususnya terindeks Scopus, merupakan kebutuhan penting bagi dosen dan peneliti dalam mendukung karier akademik, peningkatan reputasi institusi, serta memperluas jejaring ilmiah. Namun, banyak akademisi pemula menghadapi kendala dalam proses publikasi karena keterbatasan pengetahuan teknis, pemilihan jurnal, dan kemampuan menulis artikel sesuai standar internasional. Kegiatan pengabdian kepada masyarakat ini berupa pelatihan dan pendampingan penulisan artikel ilmiah bertema “Trik Jitu Tembus Publikasi Scopus”. Tujuan kegiatan adalah untuk meningkatkan literasi publikasi internasional, memberikan keterampilan teknis penulisan, serta mengurangi potensi kesalahan umum yang sering dilakukan penulis pemula. Metode pelaksanaan meliputi ceramah, diskusi interaktif, simulasi penulisan artikel, dan konsultasi individu. Hasil menunjukkan peningkatan pemahaman peserta mengenai standar Scopus, strategi pemilihan jurnal, teknik penulisan akademik, serta kemampuan memanfaatkan tools pendukung publikasi. Program ini diharapkan dapat berlanjut dalam bentuk komunitas riset dan kolaborasi antar dosen dalam menghasilkan artikel bereputasi.
Big Data Technology Moderates the Effect of Financial Fundamentals on Firm Value in Indonesia's Technology Sector Renaldo, Nicholas; Elvina, Vivi; Chandra, Teddy; Veronica, Kristy; Junaedi, Achmad Tavip; Jahrizal, Jahrizal
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.95421

Abstract

The volatility of firm value in Indonesia’s technology sector—driven by fluctuating financial fundamentals such as leverage, liquidity, and profitability, alongside the accelerating role of big data adoption—highlights the urgent need to investigate how digital transformation moderates the relationship between financial indicators and firm value to ensure competitiveness and sustainability in capital markets. This research seeks to examine the impact of leverage, liquidity, and profitability on company valuation, with big data technology serving as a moderating variable, in technology sector firms listed on the IDX from 2019 to 2023. The advantage of this study lies in its focus on utilizing big data technology as a moderating variable assumed to influence corporate valuation. Secondary data were employed, and a purposive sampling technique was applied, resulting in a sample of 16 firms. Data were analyzed using multivariate linear regression and interaction regression analysis with SPSS software as the analytical tool. The results indicate that leverage has a positive impact on firm value, liquidity has a favorable effect on firm value, and profitability exerts a constructive influence on firm value. However, big data technology does not directly affect firm value, nor does it moderate the relationship between leverage and firm value or between liquidity and firm value. Nevertheless, big data technology strengthens the positive effect of profitability on firm value.
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