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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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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

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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

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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.
Unearthed Treasures by Unlocking the Secrets of Forgotten Cash through Dynamic Cash Flow Analysis Nicholas Renaldo; Sudarno Sudarno; Amy Hughes; Harry Smith; Matthias Schmidt
Luxury: Landscape of Business Administration Vol. 2 No. 1 (2024): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v2i1.75

Abstract

Cash flow is an important aspect of company finances which reflects the company's financial health and ability to fulfill its financial obligations. Cash flow statements allow stakeholders to understand how cash flows are generated and used in a given period. This research aims to gain an in-depth understanding of cash flow management, financial innovation, risk management, and modern business practices. Through a qualitative approach with literature studies, this research explains various aspects related to cash flow, starting from definitions, classifications, and problems that may occur, to the analysis techniques used. There are three main categories in the cash flow report, namely operating, investing, and financing activities. Cash flow problems can occur in the form of a deficit, break-even, or surplus. Cash flow analysis includes various ratios that measure a company's financial performance, such as operating cash flow/net sales, free cash flow, and other ratios. The results and discussion highlight the cash flow analysis techniques used, such as the calculation of operating cash flow/net sales and free cash flow, as well as various ratios that measure a company's financial performance. This research concludes that cash flow analysis is an important key in understanding company finances and making better strategic decisions. Cash flow statements help identify potential financial problems and ensure the long-term continuity of a company's operations. As suggestions for future research, this study suggests exploring the impact of technology in cash flow management, the influence of financial innovation on cash flow, risk management strategies, dividend policies, best practices in cash flow management, comparison of methods for preparing cash flow reports, the influence of tax policy, and the impact of CSR on cash flow.
Mapping the Financial Technology Industry in Indonesia Nicholas Renaldo; Achmad Tavip Junaedi; Sulaiman Musa; Nabila Wahid; Cecilia Cecilia
Journal of Applied Business and Technology Vol. 5 No. 1 (2024): 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.v5i1.162

Abstract

This study aims to deepen the fintech landscape in Indonesia with focus on types of fintech, companies popular, and the role of fintech market aggregators. With internet penetration reached 67%, Indonesia became lush backdrop for fintech innovation, supported by regulation and proactive government to support the growth sector This. Methodology study combine study literature, studies cases, interviews with holder interests, research field, analysis statistics, SWOT analysis, surveys users, and analysis continuity. The literature review provides a base for understanding global fintech trends, interim studies case detail development leading fintech companies like My Capital, Friends Money, and Kredivo. Research result covers identification four main types of fintech in Indonesia: P2P Lending and Crowdfunding, Management Risk Investment, Payment-Clearing-Settlement, and Market Aggregator. Fintech market aggregators such as Cekaja.com, Cermati.com, and DuitPintar.com play role important in give information and comparison product finance to consumer. With results study This is expected can give understanding deep about the evolution of fintech in Indonesia, as well give base for policy public, developers business, and internal investors optimizing growth and inclusion finance in the digital era.
THE EFFECT OF PROFITABILITY, FIRM SIZE AND LEVERAGE ON LIQUIDITY OF COMPANIES LISTED IN THE LQ45 INDEX OF INDONESIAN STOCK EXCHANGE IN THE PERIOD OF 2017-2022 Agus Hocky; Nicholas Renaldo
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): 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.v8i3.4515

Abstract

This study objective is to determine the effect of profitability, firm size and leverage on liquidity of listed companies in the LQ45 index in Indonesian Stock Exchange (IDX). Eighteen (18) firms from the LQ45 over a period of 6 years from 2017 to 2022 were taken as samples by purposive sampling. Data analysis uses multiple linear regression methods using SPSS. The study found that there is a negative and significant relationship between firm size and leverage on liquidity. The relationship between profitability and liquidity was found to be positive. This study displays the indirect relations between the variables to the pecking order theory and signaling theory. Furthermore, this study pushes the importance of managing profitability and leverage so that an optimal liquidity in the firm can be achieved. Keywords: Profitability, Leverage, Firm Size, LQ45, Liquidity Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap likuiditas pada perusahaan yang tercatat dalam indeks LQ45 di Bursa Efek Indonesia (BEI). Sebanyak 18 (delapan belas) perusahaan dari LQ45 selama kurun waktu 6 tahun dari tahun 2017 sampai dengan tahun 2022 diambil sebagai sampel secara purposive sampling. Analisis data menggunakan metode regresi linier berganda menggunakan SPSS. Penelitian ini menemukan bahwa terdapat hubungan negatif dan signifikan antara ukuran perusahaan dan leverage terhadap likuiditas. Hubungan antara profitabilitas dan likuiditas ditemukan positif. Penelitian ini menunjukkan hubungan tidak langsung antara variabel-variabel tersebut dengan pecking order theory dan signaling theory. Lebih lanjut, penelitian ini mendorong pentingnya pengelolaan profitabilitas dan leverage sehingga likuiditas yang optimal pada perusahaan dapat tercapai. Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan, LQ45, Likuiditas
EFFECT OF COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE MOTIVATION IN THE MINING COMPANY PT. SAMANTAKA BATUBARA RIAU T, Dominicus Josephus Swanto; Syahputra, Hidayat; Darmasari, Ria; Renaldo, Nicholas; Rusilawati, Ermina
Manis: Jurnal Manajemen dan Bisnis Vol 7 No 2 (2024): Vol 7 No 2 (2024): MANIS: Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.7.2.124-137

Abstract

The influence of communication and work environment on employee performance is an important factor to increase an effective and growing company. In this study there are problems that the researchers found. The object of this research is PT, Samantaka Batubara Riau. Based on the initial observation that the number of employees of PT. Samantaka Batubara Riau numbered 44 people consisting of various divisions. But what is very unfortunate is that from 2016-2020 the number of employees at PT. Samantaka Batubara Riau has the same amount but the company's results are inconsistent and priceless. The news that circulated at the beginning was due to communication factors and an uncomfortable environment that was present every year so that it affected employee performance so that the researchers were interested in researching more deeply to find out the effect of communication on employee performance at PT. Samantaka Batubara Riau and the influence of the work environment on the performance of employees of PT. Riau Coal Samantaka. This research uses empirical study methods and field studies using questionnaires and the results obtained are that effective communication greatly affects the workings of the company. Communication is a vital communication tool in work besides the work environment also greatly affects employee productivity. There needs to be awareness from the company to see this influence so that the company can also advance and develop
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.
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