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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Manajemen Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK The Accounting Journal of Binaniaga 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 International Journal of Economics, Business and Accounting Research (IJEBAR) PLAKAT : Jurnal Pelayanan Kepada Masyarakat Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Kewirausahaan International Journal of Public Health Excellence (IJPHE) International Journal of Community Service (IJCS) Journal of Applied Business and Technology Journal of Artificial Intelligence and Digital Business 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 Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Educatio Elementaria and Psychologia
Nicholas Renaldo
Institut Bisnis Dan Teknologi Pelita Indonesia
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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.
Pengaruh Good Corporate Governance dan Firm Growth terhadap Manajemen Laba Fadrul Fadrul; Alfred Yang; Sarli Rahman; Nicholas Renaldo; Suharti Suharti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2919

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh good corporate governance dan firm growth terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2018-2022 berjumlah 44 perusahaan dengan jumlah sampel yang digunakan sebanyak 35 perusahaan. Teknik analisis data menggunakan path analysis dengan bantuan aplikasi Smart PLS. Hasil menunjukkan bahwa firm growth berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kepemilikan institusional, dewan direksi, komisaris independent dan kepemilikan manajerial berpengaruh negatif tidak signifikan terhadap manajemen laba.
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.
The Influence of Learning Environment on Students' Social Behavior Renaldo, Nicholas; Widi, Rahma; Alkhairi, M. Habib; Hutahuruk, Marice Br; Veronica, Kristy
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.v2i2.117

Abstract

This research is aim to analyze the influence of various learning environments (physical, digital, and hybrid) on students' social behavior. This research aims to contribute valuable insights into the evolving educational landscape, offering practical implications for educators, school administrators, and policymakers in fostering holistic student development. This study is grounded in Vygotsky's Sociocultural Theory, which emphasizes the fundamental role of social interaction in cognitive and behavioral development. This study employs a qualitative research design, using a phenomenological approach to explore students' lived experiences regarding the influence of the learning environment on their social behavior. This study demonstrates that students' social behavior is deeply influenced by the learning environment, whether traditional, digital, or hybrid. Well-structured and supportive learning environments, both physical and digital, promote positive social interactions, empathy, and teamwork among students. Future research should explore the long-term impact of different learning environments on students' social behavior, particularly in the context of evolving educational technologies.
Community Health Promotion Program: Evaluating the Impact of Health Interventions in the Community Arlia, Arlia; Massaguni, Masnita; Ambarwati, Eny Retna; Multazam, Andi Muhammad; Renaldo, Nicholas
International Journal of Community Service (IJCS) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i1.1436

Abstract

Community health promotion programs are essential for improving public health outcomes by addressing both individual behaviors and environmental determinants. This study evaluates the impact of a community-based health intervention implemented in Indonesia, focusing on changes in health behaviors, risk factors, and community engagement. A mixed-methods approach was employed, combining quantitative data from pre- and post-intervention health screenings and self-report surveys with qualitative insights gathered through focus groups and interviews. The intervention targeted middle-aged adults at risk of cardiovascular disease, involving ten group sessions facilitated by trained community health workers. Quantitative results demonstrated significant improvements in body weight, blood pressure, smoking cessation, and physical activity, with 30% of participants achieving the intended reduction in cardiovascular risk factors. Qualitative findings highlighted increased community awareness, sustained behavioral changes, and the importance of cultural appropriateness and ongoing support. The study underscores the effectiveness of community engagement and robust evaluation frameworks in health promotion initiatives. Challenges included ensuring broad participation and addressing adverse selection. The results support the continued investment in community-based health interventions and emphasize the need for ongoing evaluation and adaptation to maximize impact and sustainability. This research contributes to the growing body of evidence on the value of participatory, culturally sensitive health promotion strategies in diverse settings.
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.
Co-Authors Aby Riestanti Achmad Tavip Junaedi Ahmad Rafa'i Alan Alfred Yang Alkhairi, M. Habib Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Andi Andi Anggi Firmansyah Anton Anton Anton Anton Anton Aprilia, Bord Nandre Arlia Asri Ady Bakri Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Bahmid Hasbullah Cecilia Cecilia Cecilia, Cecilia Dadi Komardi Dalil, M Dalil, M. Dara, Chenda Darmasari, Ria David David Deivita, Yan Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Efi Rofianto Hia Elvina, Vivi Emiliana Shania Meta Nahak 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 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 Jenny Angelica Jessen, Jessen Kiri, Ming 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 Adrian Agusta Muhammad Pringgo Prayetno Muhammad Ridwan Mukhsin Mukhsin Munidewi, Ida Ayu Budhananda Musa, Sulaiman MUTHMAINNAH Muthmainnah Nabila Hestia Nabila Wahid Namso Ukanahseil Napitupulu, Ryan Pardomuan Ni Putu Yuria Mendra Nicholas, Eric Niken Widyastuti 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 Sabrina Sabnah 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 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