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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 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
Nicholas Renaldo
Institut Bisnis Dan Teknologi Pelita Indonesia
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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.
Marketing Mix on Customer Satisfaction at the Tax Consulting Office Dr. Sudarno, S.Pd., M.M., BKP and Colleagues Pekanbaru Suyono Suyono; Dania Ayu Lestari; Ermina Rusilawati; Wan Muhamad Kudri; Nicholas Renaldo
Journal of Applied Business and Technology Vol. 4 No. 3 (2023): 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.v4i3.135

Abstract

Research is to identify and analyze the effect of the marketing mix on customer satisfaction partially and simultaneously at the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners Pekanbaru. The research sample was all clients of the tax consultant office of Dr. Sudarno, S.Pd., M.M., BKP and partners in Pekanbaru city as many as 86 clients consisting of 44 corporate income tax and 42 income tax clients. Determination of the sample using the census method or saturated sampling. The data analysis technique used is multiple linear regression with SPSS Windows 19. The independent variables are product, price, place, promotion, people, process, and physical evidence while the dependent variable is customer satisfaction. The results showed that product, promotion, people, process, and physical evidence had a significant positive effect both partially and simultaneously on customer satisfaction. However, the results of the study also show that the price variable has a significant negative effect on customer satisfaction and the location variable has an insignificant negative either partially or simultaneously on customer satisfaction at the tax consultant office Dr. Sudarno, S.Pd., M.M., BKP and colleagues Pekanbaru.
Current Ratio, Firm Size, and Return on Equity on Price Earnings Ratio with Dividend Payout Ratio as a Moderation and Firm Characteristic as Control Variable on the MNC 36 Index Period 2017-2021 Nicholas Renaldo; Dwi Kirtapati Rozalia; Sulaiman Musa; Nabila Wahid; Cecilia
Journal of Applied Business and Technology Vol. 4 No. 3 (2023): 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.v4i3.136

Abstract

This study aims to determine the effect of the Current Ratio, Company Size, Return on Equity, and Dividend Payout Ratio on the Price Earnings Ratio on the MNC36 index for the 2017-2021 period. The population and samples used in this study were to use the purposive sampling method which was selected based on specific criteria in accordance with the purpose of the study. Thus, the number of samples in this study was 77 companies. This study used secondary data. The analysis method in this study is multiple linear regression analysis using SPSS 22.0 and Smart PLS 4.0 software. The results of the research obtained are that DPR has a positive and significant effect on the Price Earnings Ratio. In contrast, the Current Ratio, Company Size, and Return on Equity do not have a significant effect on the Price Earnings Ratio.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021 Suyono Suyono; Nicholas Renaldo; Suhardjo Suhardjo; Andi Andi; David David
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): 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.v7i2.3433

Abstract

ABSTRACT The aim is to find out and analyze the effect of institutional ownership, the board of commissioners, the board of directors and the audit committee and profitability (ROE) can affect firm value (PBV). This research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2016 to 2019. The population is 57 companies. Determination of the sample in this study using a purposive sampling technique, namely determining the sample based on certain criteria, then the number of samples used in this study were 43 companies. Data analysis using multiple linear regression. The results of the research on institutional ownership have a positive and insignificant effect, while the commissioners have a negative and significant effect, the board of directors has a positive and significant effect and the audit committee has a negative and insignificant effect on profitability. While institutional ownership has a negative and insignificant effect on firm value, the board of commissioners has an effect, audit committee and profitability has a negative and significant effect on firm value and the board of directors has a positive and significant effect on firm value, Keywords: Institutional Ownership; Board of Commissioners; Board of Directors and Audit Committee and Profitability (ROE) Can Affect Company Value (PBV) ABSTRAK Tujuan untuk mengetahui dan menganalisis pengaruh kepemilikan institusional, dewan komisaris, dewan direksi dan komite audit serta profitabilitas (ROE) dapat mempengaurhi nilai perusahaan (PBV). Penelitian ini dilakukan pada perusahaan sektor consumer good yang terdaftar di Bursa Efek Indonesia selama periode 2016 sampai 2019. Populasi berjumlah 57 perusahaan. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling yaitu penentuan sampel berdasarkan kriteria tertentu, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 43 perusahaan. Analisis data menggunakan regresi linier berganda. Hasil penelitian kepemilikan institusional berpengaruh positif dan tidak signifikan, sementara komisaris berpengaruh negatif dan signifikan, dewan direksi berpengaruh positif dan signifikan dan komite audit berpengaruh negatif dan tidak signifikan terhadap profitabilitas. Sedangkan kepemilikan institusional berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, dewan komisaris berpengaruh, komite audit dan profitabilitas negatif dan signifikan terhadap nilai perusahaan serta dewan direksi berpengaruh positif dan signifikan terhadap nilai perusahaan, Kata Kunci : Kepemilikan Institusional; Dewan Komisaris; Dewan Direksi Dan Komite Audit Serta Profitabilitas (ROE) Dapat Mempengaurhi Nilai Perusahaan (PBV).
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.
Co-Authors Achmad Tavip Junaedi Agus Hocky Ahmad Rafa'i Alan Alfred Yang Alkhairi, M. Habib Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Amy Hughes Andi Andi Andi Andi Andi Andi Andi Anggi Firmansyah Anton Anton Anton Anton Anton Aprilia, Bord Nandre Arlia Arlia, Arlia Asri Ady Bakri Augustine, Yvonne Cecilia Cecilia Cecilia Cecilia, Cecilia Dadi Komardi Dalil, M Dalil, M. Dania Ayu Lestari Darmasari, Ria David David David David Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Dwi Kirtapati Rozalia Eddy, Pujiono Efi Rofianto Hia Elvina, Vivi Emiliana Shania Meta Nahak Endah Prawesti Ningrum Eny Retna Ambarwati Ermina Rusilawati 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 Harry Smith Hilas, Rajah Abdulqadir Hinsatopa Simatupang Horsiando, Eric Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ida Ayu Putu Sri Widnyani Ienne Yoseria Putri Indri Yovita Intan Purnama Intan Purnama Irwan Irwan Jahrizal James Jelia Juventia Jenny Angelica Jessen, Jessen Komardi, Dadi Koto, Jaswar Kristy Veronica Layla Hafni Luciana Fransisca Luciana Fransisca Mahdi Mahdi Marice Br Hutahuruk Marlim, Yulvia Nora Mary Onasis Hasri Massaguni, Masnita Matthias Schmidt 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 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 Robert David Rusilawati, Ermina Sabrina Sabnah Sally Santoso, Pamuji Hari Sarli Rahman Septi, Iti Setyawan, Onny Sevendy, Tandy Siti Ngatikoh Sofyanto, Sofyanto Sriadmitum, Ike Stevany Stevany Suci Fitria Sari Sudarmanto, Eko Sudarno Sudarno Sudarno Sudarno Sudibyo, Yvonne Augustine Sugiyarti, Listya Suhardjo Suharti Suharti Suharti Suharti Sulaiman Musa Sulaiman Musa 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 Wan Muhamad Kudri 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