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Journal : PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING

THE ROLE OF ENVIRONMENTAL ACCOUNTING IN IMPROVING ENVIRONMENTAL PERFORMANCE THROUGH CSR DISCLOSURE Nicholas Renaldo; Fadrul Fadrul; Suhardjo Suhardjo; Andi Andi; Tandy Sevendy; Hinsatopa Simatupang
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2743

Abstract

The purpose of this study, namely, to determine the effect of environmental accounting on environmental performance with Corporate Social Responsibility as an intervening variable in plantation companies listed on the Indonesian Stock Exchange, which is expected to provide insights to the plantation industry to formulate adequate environmental disclosure. This study uses secondary data in the form of annual reports and PROPER assessment results issued by the Ministry of Environment and Forestry on plantation companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling with the analytical method in this study through path analysis and to determine the effect of the variables involved in the study, the Sobel test was used. The results show that environmental accounting has a positive effect on environmental performance, the better the application of environmental accounting, the more environmental performance will increase, then corporate social responsibility has a positive effect on environmental performance, the higher the value From the disclosure of corporate social responsibility, the value of environmental performance will also increase, and corporate social responsibility as an intervening variable may mediate the relationship between environmental accounting and environmental performance.
GOOD CORPORATE GOVERNANCE MODERATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE Nicholas Renaldo; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Kristy Veronica; Robert David
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2741

Abstract

This study aims to determine the effect of environmental performance and social performance on financial performance with good corporate governance as a moderating variable. This research was conducted on service companies listed on the Indonesian Stock Exchange (IDX) during 2017-2021. This type of research is quantitative research with a sampling technique using a purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports obtained indirectly through intermediaries or internet media. Data analysis in this study used descriptive analysis, classical assumption testing, multiple linear regression analysis, and moderate regression analysis (MRA). The results showed that: environmental performance affects financial performance, social performance affects financial performance, Good Corporate Governance strengthens the influence of environmental performance on financial performance, and Good Corporate Governance weakens the impact of social performance on financial performance.
Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types Nicholas Renaldo; Andi Andi; Novita Yulia Putri; Fitri Yani
International Conference on Business Management and Accounting Vol 1 No 2 (2023): 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.v1i2.3078

Abstract

A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.
SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Marice Br. Hutahuruk; Luciana Fransisca; Cecilia Cecilia
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2742

Abstract

Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.
Analysis of Factors Affecting Customer Loyalty on CV Riau Building Pekanbaru Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Renaldo, Nicholas; Purnama, Intan; Jessen, Jessen; Suranto, Agung
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.v2i2.4385

Abstract

This study aims to partially and simultaneously analyze the effect of customer satisfaction, product quality, and price on customer loyalty at CV Riau Bangunan Pekanbaru. This study uses multiple linear regression analysis using the SPSS version 21 application, with a sample of 100 customers at CV Riau Bangunan Pekanbaru. The results of the research overall variable customer satisfaction and product quality affect customer loyalty at CV Riau Bangunan Pekanbaru. At the same time, price has a negative effect on customer loyalty at CV Riau Bangunan Pekanbaru. Customer satisfaction, product quality, and price have contributed 81.7% to the customer loyalty variable, although there is still an 18.3% influence on other factors not included in the study.
The Role and Effectiveness of Accounting Information Systems in Modern Organizations: A Comprehensive Analysis Mukhsin, Mukhsin; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Renaldo, Nicholas; Prayetno, Muhammad Pringgo
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.v2i2.4389

Abstract

In today's dynamic business environment, the accuracy and efficiency of financial data processing are paramount for organizational success. Accounting Information Systems (AIS) have emerged as critical tools that integrate traditional accounting practices with advanced information technology, offering businesses a structured mechanism for collecting, processing, and reporting financial information. This study examines the significance of AIS by reviewing existing literature and employing a mixed-methods approach, including surveys, interviews, and case studies, to assess its effectiveness. The findings indicate that while AIS significantly improves financial reporting accuracy, efficiency, and decision-making, its successful implementation depends on overcoming challenges such as high initial costs, employee resistance, and the need for continuous training. The study concludes by offering practical recommendations for optimizing AIS implementation and suggests areas for ongoing system evaluation and improvement.
Uncovering the Path to Successful Digital Performance through Digital Technology and Digital Culture as Moderation Junaedi, Achmad Tavip; Renaldo, Nicholas; Yovita, Indri; Augustine, Yvonne; Veronica, Kristy
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.3959

Abstract

The main aim of the research is to detail the relationship between digital technology adoption and corporate performance indicators, paying particular attention to the way digital culture plays a key moderating role in this process. This research was conducted qualitatively through surveys and interviews. The informants used in this research were 3 informants. Survey and interview results show a large variety of answers from informants. From the results of the interviews, the dimensions and indicators forming the variables of digital technology, digital culture, and digital performance were obtained. A deep understanding of the complex relationship between digital technology, company performance, and digital culture is a key foundation for developing effective strategies. Digital technology influences digital performance, digital culture influences digital performance, and digital culture moderates the influence of digital technology on digital performance, respectively qualitatively. Companies are recommended to provide in-depth education and training to employees on the use of digital technology and its impact on company culture. Encourage employee acceptance and active involvement in digital transformation.
The Impact of Audit Reputation on Stakeholder Trust: A Qualitative Analysis of Key Influencing Factors Hadi, Syukri; Putri, Novita Yulia; Andi, Andi; Renaldo, Nicholas; Prayetno, Muhammad Pringgo
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.v2i2.4390

Abstract

Audit reputation is a vital component of the financial reporting ecosystem, significantly influencing stakeholder trust and confidence in audited financial statements. This qualitative study explores the multifaceted nature of audit reputation, examining how it is shaped by factors such as audit quality, ethical behavior, auditor independence, crisis management, and firm size. Through a case study approach involving in-depth interviews with key stakeholders and document analysis, the research provides insights into how audit reputation is perceived and managed within the industry. The findings highlight the critical importance of maintaining a strong audit reputation for the success and sustainability of audit firms. The study concludes with practical recommendations for audit firms to enhance their reputation, ensuring continued stakeholder trust and confidence.
Innovative Approaches to Cloud-Based Accounting Information Systems: Integrating AI, Blockchain, and IoT Mukhsin, Mukhsin; Renaldo, Nicholas; Junaedi, Achmad Tavip; Veronica, Kristy; Cecilia, Cecilia
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.4375

Abstract

A cloud-based accounting information system (AIS) leverages cloud computing technology to manage financial data and processes. This research aims to explore innovative aspects in developing a cloud-based AIS to address contemporary business needs and technological advancements. The primary objectives are to design a cloud-based AIS incorporating cutting-edge technologies, evaluate the effectiveness of these innovations in enhancing system performance and user experience, and identify challenges and best practices in implementing a cloud-based AIS. The study's contributions are twofold: academically, it provides a comprehensive framework for developing innovative cloud-based AISs; practically, it offers a solution for businesses seeking to enhance their accounting processes through advanced technology. Proposed innovations include AI-powered financial analysis, blockchain-based security, IoT-integrated expense management, and advanced data visualization. A mixed-methods approach will be employed, combining quantitative and qualitative data collection and analysis. The research methodology involves system design, prototyping, technology integration, development, testing, deployment, evaluation, and maintenance. The algorithm for building the cloud-based AIS includes steps such as requirement analysis, system design, prototyping, technology integration, development, testing, deployment, evaluation, and maintenance. The discussion highlights the importance of each step in ensuring the system's success, focusing on user-centric design, scalability, and advanced technological integration. The research concludes that developing a cloud-based AIS with novel features has the potential to transform financial management practices, providing a more efficient, secure, and user-friendly accounting solution. Future research will address challenges related to data privacy and security, user adoption, scalability, and interoperability.
The Impact of Decentralized Finance (DeFi) on Traditional Banking Systems: A Novel Approach Hadi, Syukri; Renaldo, Nicholas; Purnama, Intan; Veronica, Kristy; Musa, Sulaiman
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.4376

Abstract

This research explores the transformative impact of Decentralized Finance (DeFi) on traditional banking systems. DeFi, leveraging blockchain technology and smart contracts, has emerged as a significant disruptor in the financial industry by offering decentralized, transparent, and accessible financial services. This study aims to assess how DeFi challenges conventional banking models and the implications for the future of financial services. Through a mixed-methods approach, combining quantitative analysis of financial data and qualitative insights from industry experts, this research identifies key components of DeFi and examines its effects on traditional banking operations, customer experiences, and financial stability. The findings reveal a significant increase in DeFi transaction volumes and user engagement, accompanied by a reduction in certain traditional banking activities. While DeFi offers benefits such as lower transaction costs and enhanced accessibility, it also introduces challenges related to security, regulatory uncertainty, and market volatility. The study concludes that DeFi presents both opportunities and risks for traditional banking systems. To remain competitive, traditional banks may need to adopt blockchain technologies and explore strategic partnerships with DeFi platforms. Policymakers are advised to develop clear regulatory frameworks to manage associated risks while fostering innovation. This research provides valuable insights for financial institutions, regulators, and investors navigating the evolving landscape of financial services.
Co-Authors Aby Riestanti Achmad Tavip Junaedi Agusta, Muhammad Adrian Ahmad Rafa'i Alan Alfred Yang Alkhairi, M. Habib Aminuyati Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Andi Andi Angelica, Jenny Anggelina, Dhea Anggi Firmansyah Anjeli, Astuti Dara Anton Anton Anton Aprilia, Bord Nandre Arlia Arlia, Arlia Asri Ady Bakri Augustine, Yvonne Aulia Ramadhani Bahmid Hasbullah Cecilia Cecilia Cecilia, Cecilia Dalil, M Dalil, M. Darmasari, Ria David David Deivita, Yan Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Efi Rofianto Hia Elvina, Vivi Endah Prawesti Ningrum Eny Retna Ambarwati Fadrul Fadrul Fadrul, Fadrul Farnila, Vera Fazal Mohamed Mohamed Sultan Fitri Yani Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Hairudin, Hairudin Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Hestia, Nabila Hilas, Rajah Abdulqadir Hinsatopa Simatupang Hocky, Agus Horsiando, Eric Hughes, Amy Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ida Ayu Putu Sri Widnyani Ienne Yoseria Putri Ienne Yoseria Putri Indri Yovita Intan Purnama Intan Purnama Irwan Effendi Irwan Irwan Jahrizal James Jelia Juventia Jessen, Jessen Komardi, Dadi Koto, Jaswar Kristy Veronica Kudri, Wan Muhamad Layla Hafni Lestari, Dania Ayu Lita Umiputriani Gai Luciana Fransisca Luciana Fransisca Mahdi Mahdi Marice Br Hutahuruk Marlim, Yulvia Nora Mary Onasis Hasri Massaguni, Masnita Meyer, Kaspar Mimelientesa Irman Muhammad Pringgo Prayetno Muhammad Ridwan Mukhsin Mukhsin Munidewi, Ida Ayu Budhananda Musa, Sulaiman MUTHMAINNAH Nabila Wahid Nahak, Emiliana Shania Meta Namso Ukanahseil Napitupulu, Ryan Pardomuan Ni Putu Yuria Mendra Nicholas, Eric Niken Widyastuti Novita Yulia Putri Nuonnad, Diaz Othman Nuriman M. Nur Nyoto Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Octasylva, Annuridya Rosyidta Pratiwi Octavellyn, Shierly Okalesa, Okalesa Okšav, Nitram Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Pujiono Eddy Purba, Jansaris Othniel Purnama, Intan Puspita, Tuwilin Maladewi Putri, Novita Yulia Putu Wenny Saitri Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rebecca La Volla Nyoto Reilly, William Remy, Adrian Rezenebe Ngameyga Udab Ria Puspitasari Rizaldi Putra Rizaldi Putra Robert David Rozalia, Dwi Kirtapati Rusilawati, Ermina Sabnah, Sabrina Sally Santoso, Pamuji Hari Sarli Rahman Schmidt, Matthias Septi, Iti Setyawan, Onny Sevendy, Tandy Siti Ngatikoh Smith, Harry Sofyanto, Sofyanto Sriadmitum, Ike Stevany Stevany Suci Fitria Sari Sudarmanto, Eko Sudarno Sudarno Sudarno Sudarno Sudibyo, Yvonne Augustine Sugiyarti, Listya Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suharti Suranto, Agung Surikin Surya Safari SD Susantriana Dewi Sutandijo, Sutandijo SUYONO Suyono Suyono Suyono Suyono Suyono Suyono Syahputra, Hidayat T, Dominicus Josephus Swanto Tandy Sevendy Tandy Sevendy Taylor, John Alexander Teddy Chandra Thaief, Ilham Tjahjana, Dominicus Josephus Swanto Tuti Dharmawati Veronica, Kristy Vomizon, Rodle Wahid, Nabila Wati, Yenny Widi, Rahma Wijaya, Boyke Wijaya, Febriana Wendy Wilda Susanti William William Yu, Hou Yulia Fitri Yuni Shara Sitompul Yusnidar Yusnidar Yusrizal Yusrizal Yusrizal Yusrizal Yusrizal