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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ekonomi dan Bisnis Jagaditha 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 Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business 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 Jurnal Pengabdian Masyarakat dan Riset Pendidikan 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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Manajemen Utang untuk Perencana Keuangan Perusahaan (Target Generasi Z) Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Fadrul Fadrul; Kristy Veronica
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): 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.v3i1.2887

Abstract

Debt management is an aspect of financial planning that is very important for corporate financial planners to pay attention to, especially Generation Z who will become financial planners in the future. The purpose of financial planning is to manage the company's financial resources effectively and efficiently in order to achieve the set business goals. The dedication team conveyed debt management to corporate financial planners using the pulpit lecture method and open discussions. The implementation of this activity is supported by PT Ciera Cahaya Harmoni as the company's business consultant. The results of the activity show that the debt management knowledge of the participants is still limited and has been conditioned by debt management material from the dedicated team, the pulpit lecture method and open discussions have proven to be effective in increasing debt management knowledge for participants and financial planners for generation Z companies must have a good understanding of debt management such as identifying funding needs, determining appropriate funding sources, managing risk, optimizing capital structure and monitoring financial performance.
Sistem Perkuliahan MM IBTPI untuk Mahasiswa Kabupaten Rokan Hulu Sudarno Sudarno; Suyono Suyono; Nicholas Renaldo; Yusrizal Yusrizal; Luciana Fransisca; Mukhsin Mukhsin; Andi Andi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): 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.v2i2.2818

Abstract

Melanjutkan studi ke jenjang lebih tinggi adalah mimpi bagi banyak orang, setelah menamatkan kuliah S1 dan menyandang gelar sarjana. Terlebih bagi Aparatur Sipil Negara (ASN) atau karyawan di lembaga swasta dan perusahaan. Tim PKM menyampaikan bagaimana Penjelasan dan Mekanisme Sistem Perkuliahan Program Pascasarjana MM IBTPI Bagi calon Mahasiswa ASN dan Non ASN Di Lingkungan Pemerintah Daerah Kabupaten Rokan Hulu. Kegiatan pengabdian ini dilakukan dengan acara tatap muka yang diselenggarakan di Ruang Rapat BUPATI Rohul pada 31 Juli – 02 Agustus 2022. Kegiatan pengabdian yang dilakukan oleh tim dengan metode ceramah telah mampu memberikan tingkat pemahaman pegawai ASN dan Non ASN di lingkungan pemerintah kabupaten Rokan Hulu. Kegiatan pengabdian yang sejenis diharapkan dapat dilakukan pada tahun- tahun berikutnya di lokasi lain untuk menjembatani antara pihak perguruan tinggi dan pemerintah daerah kabupaten untuk ikut serta meningkatkan kualitas pendidikan di Indonesia.
Peran Pemuda Mengisi Kemerdekaan Bangsa Melalui Pemantapan Wawasan Kebangsaan Nyoto Nyoto; Rebecca La Volla Nyoto; Nicholas Renaldo; Intan Purnama
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): 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.v2i2.2813

Abstract

Memasuki era globalisasi, kecenderungan jiwa manusia dipengaruhi oleh permainan cyber digital lebih kuat, sehingga setiap orang bisa mengakses informasi yang ada di mana saja. Ketidakterbatasan ini menyebabkan salah satu fungsi pokok penegakan kedaulatan bangsa adalah tentang rasa nasionalisme terhadap bangsanya sendiri. Peran pemuda sangat dibutuhkan sehingga mampu menjadi penopang pembangunan bangsa. Tujuan kegiatan ini adalah untuk mempertahankan dan menumbuhkan jiwa nasionalisme kebangsaan pemuda Indonesia. Adapun metode kegiatan yang dilakukan adalah melalui seminar tatap muka. Harapan yang diinginkan adalah terjadinya penumbuhan rasa kebangsaan terhadap negara kesatuan Republik Indonesia.
Accounting Skills, Digital Literacy, and Human Literacy on Work Readiness of Prospective Accountants in Digital Technology Disruption Era Suhardjo Suhardjo; Nicholas Renaldo; Tandy Sevendy; Dilahk Yladbla; Rezenebe Ngameyga Udab; Namso Ukanahseil
Reflection: Education and Pedagogical Insights Vol. 1 No. 3 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The evolution and widespread adoption of digital technology have led to diverse transformations, bringing both convenience and disruption while posing a threat to the continuity of established professions, such as accountants. This study aims to investigate the positive impact of accounting skills, digital literacy, and human literacy on the work readiness of accounting students. The target population comprises Bachelor of Accounting students in Pekanbaru. Utilizing a convenience sampling technique and determining the sample size through the Slovin formula, the study included a total of 100 participants. Data collection involved the use of a questionnaire, and the research data were analyzed using SEM PLS. The findings indicate a significant positive correlation between accounting skills, digital literacy, human literacy, and work readiness. The hope is that these research outcomes will serve as valuable information for lecturers, influencing their teaching approaches to enhance the digital and human literacy skills of aspiring accountants.
Digital Culture as a Moderating Factor in Increasing Digital Literacy Achmad Tavip Junaedi; Nicholas Renaldo; Indri Yovita; Kristy Veronica; Sudarno Sudarno
Reflection: Education and Pedagogical Insights Vol. 1 No. 3 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to develop a measurement of digital culture as a moderating factor in increasing digital literacy. By using an interdisciplinary approach that combines the concepts of digital literacy and digital culture, this research contributes to the understanding of how digital culture can influence the effectiveness of digital literacy programs. Literary studies provide a theoretical foundation for identifying key dimensions of digital literacy and digital culture. Based on literature findings, a measurement instrument was developed and validated to measure digital cultural norms, values, and practices that moderate digital literacy. Data was collected through surveys from a sample of respondents covering a variety of cultural backgrounds. Data analysis using statistical methods reveals that digital culture has a significant impact in moderating the relationship between digital literacy and other variables that influence technology mastery. The conclusion of this research emphasizes the importance of considering digital culture in digital literacy development programs. Methodological limitations and suggestions for future research are also identified. This research paves the way for a deeper understanding of the complexity of the relationship between digital literacy and digital culture, with practical applications for developing more effective digital literacy strategies in an increasingly technologically connected society.
IMPROVING INTERNAL AUDIT QUALITY THROUGH SELF EFFICACY AND PROFESSIONAL ETHICS WITH TOP MANAGEMENT SUPPORT AS A MODERATION VARIABLE Tuti Dharmawati; Asri Ady Bakri; Endah Prawesti Ningrum; Mahdi Mahdi; Nicholas Renaldo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10642

Abstract

This research aims to empirically analyze Internal Audit Quality Improvement through Self Efficacy and Professional Ethics with Top Management Support as a Moderating Variable. The population in this study are all auditors who work for state-owned banks in the DKI Jakarta area. Sampling was carried out by using purposive sampling method and the number of samples was 82 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using the Moderated Regression Analysis (MRA) technique. The research results show that 1) Self efficacy has a significant effect on audit quality, 2) Professional ethics has a significant effect on audit quality, 3) Self efficacy and professional ethics have a significant effect on audit quality, 4) Top management support moderates the relationship between self efficacy and audit quality, and 5) Top management support moderates the relationship between professional ethics and audit quality . These findings reveal that if a company wants to improve the quality of internal audits, the company must also improve self-efficacy, professional ethics and top management support.
Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Rusgowanto, Fransisca Hanita; Pramesti, I Gusti Ayu Asri
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.
Educational Tactics through Social Marketing: Enhancing Awareness and Community Participation in Building a Quality Education Environment Sudarno, Sudarno; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Renaldo, Nicholas; Taylor, John Alexander; Harrison, Edward
Reflection: Education and Pedagogical Insights Vol. 1 No. 4 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v1i4.64

Abstract

In the dynamic landscape of education, where the winds of change constantly blow through the traditional structures, a promising avenue for transformative evolution emerges at the intersection of pedagogy and social marketing. As we navigate the multifaceted challenges woven into the fabric of society, the symbiotic relationship between education and social marketing takes center stage. Quantitative data from surveys will be analyzed using statistical techniques to identify patterns, correlations, and trends. Qualitative data from interviews and community workshops will undergo thematic analysis to uncover recurring themes and nuanced insights. The triangulation of findings from multiple sources will enhance the validity and reliability of the results. The synergy between pedagogy and social marketing represents a paradigm shift in how we conceptualize and approach education. The fusion of pedagogy and social marketing underscores the need for integrated professional development programs for educators. Institutions should design collaborative professional development programs that bring together educators and marketers.
Enhancing Teacher Performance through Capacity Building: A Comprehensive Analysis of Professional Development, Mentoring, and Organizational Support Putra, Rizaldi; Renaldo, Nicholas; Purnama, Intan; Putri, Novita Yulia; Suhardjo, Suhardjo
Reflection: Education and Pedagogical Insights Vol. 2 No. 1 (2024): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i1.84

Abstract

This research examines the impact of capacity-building initiatives on teacher performance, focusing on the role of professional development, mentoring, and resource availability. Through a mixed-methods approach involving surveys and interviews, the study identifies a significant positive relationship between capacity-building efforts and improved teaching effectiveness. The research integrates various theoretical frameworks, including Andragogy, Social Cognitive Theory, and the Resource-Based View, to understand how these initiatives enhance teachers' confidence, classroom management, and student engagement. However, the study also highlights challenges such as time constraints, inadequate funding, and insufficient administrative support, which can hinder the effectiveness of capacity-building programs. The findings emphasize the need for continuous institutional support and the strategic integration of capacity-building efforts to foster sustainable improvements in teaching practices. Recommendations include increasing access to tailored professional development, integrating mentoring into capacity-building programs, and regularly evaluating the impact of these initiatives on teacher performance.
Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance Sevendy, Tandy; Suhardjo, Suhardjo; Renaldo, Nicholas; Remy, Adrian; Meyer, Kaspar
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.53

Abstract

This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. However, Internet Understanding demonstrates a substantial positive effect on Tax Compliance. Additionally, the moderation of Internet Understanding in relation to the Technology Acceptance Model and Digital Taxation significantly enhances their positive effects on Tax Compliance.
Co-Authors Abdul Rosid Abdul Wahab 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 Christian Rusli Dadi Komardi Dalil, M Dalil, M. Dara, Chenda Darmasari, Ria David David Davin, Michael Elian Deivita, Yan Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Dominicus Josephus Swanto T Eddy, Pujiono Efi Rofianto Hia Emiliana Shania Meta Nahak Endah Prawesti Ningrum Eny Retna Ambarwati Ermina Rusilawati Fadrul Fadrul Fadrul, Fadrul Farnila, Vera Fauzan Azim Fauziah Fauziah Fazal Mohamed Mohamed Sultan Fifi Puspita Fitri Yani Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Hairudin, Hairudin Haristan, Meiviana Harrison, Edward Harry Patuan Panjaitan Hidayat Syahputra 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 Indrastuti, Sri Indri Yovita Intan Purnama Intan Purnama Irma Hakim Irwan Effendi Irwan Effendi Jahrizal James Jelia Juventia Jenny Angelica Jessen, Jessen Johan Johan 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 Marice Br Hutahuruk Marjono 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 Nabila Hestia Nabila Wahid 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 Nyoto, Rebeccca La Volla Octasylva, Annuridya Rosyidta Pratiwi Octavellyn, Shierly Okalesa, Okalesa Okšav, Nitram Onny Setyawan Panggabean, Jessylane Prayetno 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 Darmasari Ria Puspitasari Ricky Wijaya Rizaldi Putra Rizaldi Putra Robert David Rozalia, Dwi Kirtapati Rusilawati, Ermina Sabrina Sabnah Sally Santoso, Pamuji Hari Sarli Rahman Schmidt, Matthias Septi, Iti Sevendy, Tandy Siregar, Helly Aroza Siswahyudianto Siti Aisyah Siti Ngatikoh Smith, Harry Sofyanto, Sofyanto Sriadmitum, Ike Stevanus Antoni.R Stevany Stevany Suci Fitria Sari Sudarmanto, Eko Sudarno Sudarno Sudarno Sudarno Sudibyo, Yvonne Augustine Sugiyarti, Listya Suhardjo Suharti Suharti Suharti Suharti Sunarni Suranto, Agung Surikin Surya Safari SD Susantriana Dewi Sutandijo, Sutandijo Suyono Suyono SUYONO Suyono Suyono Suyono Suyono Tandy Sevendy Tandy Sevendy Taylor, John Alexander Teddy Chandra Teddy Chandra Thaief, Ilham Tjahjana, Dominicus Josephus Swanto Tuti Dharmawati Umar Faruq Veronica, Kristy Vomizon, Rodle Wahid, Nabila Wahyu Joni Kurniawan, Wahyu Joni Wati, Yenny Widi, Rahma Wijaya, Boyke Wijaya, Febriana Wendy Wilda Susanti William William Yenny Wati Yu, Hou Yuliendi, Rangga Rahmadian Yuni Shara Sitompul Yusnidar Yusnidar Yusrizal Yusrizal Yusrizal