p-Index From 2021 - 2026
16.662
P-Index
Claim Missing Document
Check
Articles

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.
Exploring the Human Element: A Qualitative Study of the Use of Human Resources Accounting in an Organizational Context Tanjung, Amries Rusli; Komardi, Dadi; Renaldo, Nicholas; Reilly, William; Yu, Hou
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.v1i3.54

Abstract

This qualitative research explores the impact of Human Resources Accounting (HRA) on organizational dynamics, recognizing human capital as crucial for sustained success. Titled "Exploring the Human Element," the study delves into HRA, acting as a bridge between qualitative human aspects and quantitative financial demands. Despite the increasing acknowledgment of human resources' pivotal role, the intricacies of HRA implementation remain unexplored. Through in-depth interviews and thematic analysis, the research uncovers motivations, challenges, and perceived benefits of HRA in selected organizations. It introduces novel aspects, emphasizing the human element, identifying motivations and challenges, exploring perceived benefits, considering contextual nuances, integrating ethical considerations, and outlining implications for future research. The findings highlight the influence of organizational context on HRA outcomes, emphasizing the need for ethical practices. The study offers insights into motivations, challenges, and benefits of HRA adoption, paving the way for future research on longitudinal impacts, comparative analyses, and emerging technology integration. In conclusion, this research provides valuable insights for academia and practitioners, guiding organizations in strategically integrating HRA for holistic human capital management and sustainable success.
A Comprehensive Review of Green Water Accounting Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy; Mukhsin, Mukhsin; Hadi, Syukri
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.81

Abstract

Water resources are vital for sustaining life, ecosystems, and economic development, with traditional management focusing primarily on blue water (surface and groundwater). However, the equally crucial role of green water, soil moisture used by vegetation, has been underrepresented in water management policies. This study explores the concept of green water accounting, emphasizing its significance in rain-fed agriculture, ecosystem health, and sustainable water management. Through a mixed-method approach involving remote sensing, field surveys, and modeling, the research quantifies green water flows and highlights their importance for agricultural productivity and ecosystem services. The findings underscore the need for integrating green water into broader water management frameworks, developing holistic strategies that consider the interplay between water, land, and ecosystems. The study concludes with recommendations for policy integration, capacity building, and further research to enhance the understanding and application of green water accounting.
Digital Organizational Citizenship Behavior to Auditors' Satisfaction and Performance Putra, Rizaldi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Veronica, Kristy
Nexus Synergy: A Business Perspective Vol. 1 No. 4 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i4.83

Abstract

The rapid digital transformation in the workplace has redefined Organizational Citizenship Behavior (OCB), particularly within professions such as auditing. This study explores Digital OCB, voluntary behaviors by auditors that enhance organizational functioning in digital contexts. Through a phenomenological approach, the study examines how digital OCB influences auditors' performance and job satisfaction. Findings indicate that digital OCB, including sharing digital resources, providing support via online tools, and maintaining a positive virtual presence, positively impacts job performance and satisfaction. However, challenges such as work-life boundary blurring and potential digital overload were noted. The study highlights that digital OCB is consistent with Social Exchange Theory, Role Theory, the Job Demands-Resources Model, Social Learning Theory, Organizational Support Theory, and the Technology Acceptance Model. Recommendations include fostering a supportive digital culture, training in digital communication, and implementing policies for work-life balance. Future research should investigate the long-term effects of digital OCB on career development and organizational performance.
Pelatihan Bootcamp Pengolahan Analisis Data Kualitatif Menggunakan Aplikasi ATLAS.TI 9 Nyoto, Nyoto; Nyoto, Rebecca La Volla; Renaldo, Nicholas
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (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.v4i1.4250

Abstract

Pelatihan bootcamp ini dilaksanakan pada Sekolah Pascasarjana Universitas Lancang Kuning di Kota Pekanbaru. Pelaksanaan pelatihan didasari atas dasar minimnya pemahaman peserta terkait metode penelitian kualitatif beserta metode pengolahan datanya. Hal ini dibuktikan dengan screening awal yang dilakukan melalui sesi diskusi dengan peserta pelatihan. Berdasarkan hasil screening, diketahui bahwa peserta pelatihan menganggap metode penelitian kualitatif merupakan metode yang rumit dan tidak familiar, sehingga lebih memilih metode kuantitatif untuk pengumpulan dan pengolahan data karya akhir. Sebagai upaya penyelesaian masalah ini, peserta dibekali pengetahuan mengenai teori-teori dasar metode kualitatif, contoh-contoh judul kualitatif, teknik pengumpulan data kualitatif, hingga praktik penggunaan software/aplikasi pengolahan data Atlas.ti yang dilakukan menggunakan data kualitatif yang tersedia. Hasilnya, keseluruhan peserta berhasil menyelesaikan praktik pengolahan data kualitatif dan mendapatkan gambaran terkait metode penelitian kualitatif beserta bentuk datanya.
Ekonomi Kreatif sebagai Penggerak dalam Pertumbuhan Ekonomi Masyarakat di Era Digitalisasi (Guru Ekonomi Provinsi Riau) Junaedi, Achmad Tavip; Sudarno, Sudarno; Renaldo, Nicholas; Tanjung, Amries Rusli; Komardi, Dadi; Nyoto, Nyoto; Suhardjo, Suhardjo; Rahman, Sarli; Andi, Andi; Sevendy, Tandy
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (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.v3i2.3952

Abstract

Ekonomi kreatif merupakan salah satu aspek dalam menggerakkan pertumbuhan ekonomi masyarakat. Era digitalisasi juga mendorong perubahan pada bisnis saat ini. Tujuan dari pengabdian ini adalah untuk memberikan wawasan mengenai ekonomi kreatif di era digital ini. Tim pengabdian menyampaikan tentang manajamen utang kepada para guru ekonomi di Provinsi Riau dengan metode kuliah mimbar dan diskusi terbuka. Penyelenggaraan kegiatan ini didukung oleh SMAN 8 Pekanbaru selaku penyedia tempat sosialisasi. Hasil kegiatan menunjukkan bahwa pengetahuan ekonomi digital dari para peserta masih terbatas dan telah dikondisikan dengan materi ekonomi digital dari tim pengabdian, metode kuliah mimbar dan diskusi terbuka terbukti efektif dalam meningkatkan pengetahuan ekonomi digital bagi para peserta, dan para guru ekonomi harus memahami dengan baik mengenai ekonomi digital seperti mengidentifikasi bisnis digital, menentukan sumber pendanaan yang tepat, mengelola biaya risiko, mengoptimalkan pemasaran digital dan memantau kinerja bisnisnya.
Sosialisasi Penerapan Teknologi dalam Bisnis Peternakan Kambing Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Tendra, Gusrio; Putri, Novita Yulia; Renaldo, Nicholas; Darmasari, Ria; Santoso, Pamuji Hari; Purba, Jansaris Othniel; Okalesa, Okalesa
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (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.v4i1.4467

Abstract

Penerapan teknologi dalam bisnis peternakan kambing memberikan dampak signifikan pada peningkatan efisiensi operasional, produktivitas, dan kesejahteraan hewan. Studi ini mengeksplorasi berbagai teknologi yang telah diterapkan dalam peternakan kambing, seperti sistem manajemen ternak berbasis digital, pemantauan kesehatan menggunakan sensor, dan sistem pakan otomatis. Selain itu, studi ini juga menggarisbawahi pentingnya pelatihan dan edukasi bagi peternak untuk memastikan penggunaan teknologi yang optimal. Hasil implementasi teknologi di beberapa studi kasus di Indonesia menunjukkan peningkatan produktivitas, pengelolaan kesehatan yang lebih baik, dan efisiensi produksi. Rekomendasi untuk implementasi lebih lanjut mencakup pengembangan teknologi berkelanjutan, pelatihan rutin, dukungan teknis, dan kolaborasi dengan peneliti.
The Use of Regression Models with Supply Chain Management to Increase Financial Satisfaction of Generation Z Hafni, Layla; Renaldo, Nicholas; Chandra, Teddy; Thaief, Ilham
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5631

Abstract

Abstract- The low level of financial satisfaction of Generation Z will make them stressed about their future. This study aims to improve the financial satisfaction of Generation Z with Multiple Linear Regression and Regression Models with interaction supply chain strategies. Samples were used as many as 246 respondents from 263 questionnaires distributed in Pekanbaru City using convenience and purposive sampling methods, namely the Generation Z age criteria. The results showed that in the first model there was a significant influence of Financial Behavior and Financial Knowledge partially on Financial Satisfaction. While the insignificant influence is partially affected by Financial Attitude and Financial Literacy on Financial Satisfaction. While the second research model shows that there is a significant influence on Financial Knowledge and Financial Literacy partially on Financial Satisfaction, while the insignificant influence is on the influence of Financial Attitude and Financial Behavior partially on Financial Satisfaction. The second model also uses supply chain strategies where Financial Knowledge is used as a moderator. The results show there is a significant influence of Financial Literacy on Financial Satisfaction but there is no significant effect of Financial Attitude and Financial Behavior partially on Financial Satisfaction. The first research model provides a better explanation than the second model. Both models show the significant influence of Financial Knowledge. Increasing Financial Knowledge and Financial Literacy through education will be very beneficial for Generation Z for their Financial Satisfaction.
CSR, Good Corporate Governance, Corporate Value: Moderation of Financial Performance Wati, Yenny; Irman, Mimelientesa; Suharti; Suyono; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6064

Abstract

This research aimed to look into the effects of corporate social responsibility and good corporate governance on corporate value. In this study, which looked at three independent variables on corporate value, researchers used financial performance as a moderating variable. Secondary data sources for this study have been gathered from the IDX (Indonesian Stock Exchange) for the period 2018-2022, with manufacturing enterprises serving as the sample. This research was carried out utilizing WarpPLS, a data analysis method that employs partial least squares. Corporate social responsibility and good corporate governance boost the value of a corporation. The influence of corporate social responsibility and good corporate governance on corporate value can be moderated by financial performance. Corporations may enhance the way they perform to provide better value and raise stock returns. The study's findings can be used by investors to make informed investment decisions. Corporate social responsibility and good corporate governance policies are one approach for the company to provide a favorable signal to stakeholders and the market about its future survival prospects. Keywords: corporate value, corporate social responsibility, good corporate governance, financial performance
Green Intellectual Capital, Financial Performance, and Good Corporate Governance Wati, Yenny; Irman, Mimelientesa; Yusrizal; Anton; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6267

Abstract

This study aims to determine the impact of green intellectual capital on financial performance. Researchers employ good corporate governance as a moderating element in studies that examine the impact of green intellectual capital on financial performance. Companies listed on the Indonesia Stock Exchange (IDX) that participated in the PROPER assessment for the 2019-2022 term are the secondary data sources for this research. This study was carried out with WarpPLS, which employs the partial least squares data analysis method. Green intellectual capital improves financial performance. The impact of green intellectual capital on financial performance can be moderated by good corporate governance. Many investors and stakeholders are currently excited about the prospects of green intellectual capital and good corporate governance. Investors can pay attention to companies that reveal more information than is required by law as a prerequisite, allowing them to receive as much information as they need to decide whether to continue investing or start investing in lucrative companies or not. The government can conduct a thorough examination of the influence of green intellectual capital on corporate performance and assist in the development of new green intellectual capital rules.
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