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Improving Accounting Students' Statistical Understanding of 2-Way ANOVA Through a Case Study of Indonesian Coffee Exports Nicholas Renaldo; Suhardjo; Andi; Tandy Sevendy; Intan Purnama
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

The phenomenon that exists in this study is the lack of understanding of accounting students in understanding analysis of variance or better known as ANOVA, especially 2-way ANOVA. This study uses the case of Indonesian coffee exports. This research in its early stages will explain the 2-way ANOVA analysis according to the data presented. Then in the second stage will explain students' understanding of the 2-way ANOVA method. The level of understanding of accounting students regarding the 2-Way ANOVA method is still low. This is caused by factors of education level, curriculum, and experience. Significant 2-way ANOVA test results can open up opportunities for in-depth follow-up research. For example, a more detailed analysis of the significant factors and exploration of more complex interactions between the variables involved can be carried out.
Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
Development of Digital Economy Teaching Materials: Basic Concepts of Business Intelligence Achmad Tavip Junaedi; Nicholas Renaldo; Indri Yovita; Kristy Veronica; Jahrizal
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v1i2.28

Abstract

This study aims to develop digital economy teaching materials in accordance with the concept of business intelligence. Good and thoroughly structured teaching materials are very important in preparing students to understand and apply concepts in the digital economy, especially business intelligence. This research method is a study of literature, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of teaching materials developed. A literature study will be conducted to gather information about the latest developments in the field of business intelligence and to study existing teaching materials. This research confirms that the digital economy is an important aspect of the development of today's business world. Advances in digital technology have opened up new opportunities and influenced how business is done, becoming the main foundation for developing digital economy teaching materials. The first recommendation is to develop interactive teaching materials based on digital technology.
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.
The Effect of Farmers' Exchange Rates on Rice Prices in 2017-2019 Pujiono Eddy; Sudarno; Nicholas Renaldo; Marice Br Hutahuruk; Muhammad Pringgo Prayetno
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.33

Abstract

This research aims to predict the price of rice in the mill according to quality (Rupiah/Kg) at a premium, medium and low levels in Indonesia. Then also to find out whether there is an effect of farmer exchange rates on the price of rice in mills at a premium level. The study used purposive sampling, namely samples in Indonesia. Data analysis using simple linear regression. The results showed that there was an effect of the farmer's exchange rate on the price of rice in the mill at the premium level of 69.16%, the farmer's exchange rate affected the price of the rice in the mill according to the quality (Rupiah/Kg) at the premium level. The recommendation that can be given is that the government can take steps to maintain the stability of farmers' currency exchange rates, especially in the face of global economic fluctuations. Appropriate fiscal and monetary policies can help reduce the risk of exchange rate volatility and have an impact on rice price stability at the mill. A robust monitoring system is needed to monitor exchange rate fluctuations and rice prices on a regular basis.
Underemployment Rate by Gender in 2015-2018 Nicholas Renaldo; James; Alan; Nabila Wahid; Cecilia
Interconnection: An Economic Perspective Horizon Vol. 1 No. 2 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i2.38

Abstract

Understanding the dynamics of underemployment across gender is critical not only for economic policymakers but also for advocates of gender equality. The findings from this analysis can reveal potential areas where targeted interventions and policy measures may be needed to ensure that both men and women have equal opportunities for full and meaningful employment. This study uses a quantitative approach. This study uses data on underemployment rate by gender provided by the Central Bureau of Statistics. The study employs a Contingency Table Analysis, specifically utilizing the chi-square test. Contingency Table Analysis suggests that there is no substantial relationship between the level of underemployment by gender during the specified years, it is important to approach this conclusion with caution due to the limitations of the analysis and the possibility of unaccounted influences. Further research, possibly incorporating additional variables and a more extended time frame, would be valuable for a comprehensive understanding of the complex relationship between underemployment, gender, and regional factors.
The Effect of Organizational Commitment and Competence on Work Motivation and Work Performance at SMA Negeri Tapung District Ahmad Rafa'i; Achmad Tavip Junaedi; Nyoto; Nicholas Renaldo; Fazal Mohamed Mohamed Sultan
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i1.1

Abstract

The purpose of this study was to determine the effect of Organizational Commitment, Competence, on the motivation and performance of teachers in SMA in Tapung District. The method used in collecting data in this research is a questionnaire. The population in this study were all teachers at SMA Negeri in Tapung sub-district with a total of 112 teachers. The sample of this study used the Stratified Random Sampling method with Structural Equation Modeling (SEM) PLS 3.0 analysis. The results showed that Organizational Commitment had a positive and insignificant effect on Motivation, Competence had a positive and insignificant effect on Performance, and Organizational Commitment had a positive and insignificant effect on motivation. on performance, competence has a positive and significant effect on performance, motivation has a positive and insignificant effect on performance in high school teachers in Tapung District.
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