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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Keuangan dan Perbankan Jurnal Manajemen Indonesia Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi The Indonesian Journal of Accounting Research Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Harry Patuan Panjaitan
Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Smart Processing Machines and Business Efficiency in Goat Milk Agro-Enterprises Achmad Tavip Junaedi; Harry Patuan Panjaitan; Nicholas Renaldo; Nyoto Nyoto; Jahrizal Jahrizal; M Dalil; Jaswar Koto; Sulaiman Musa; Nabila Wahid; Kristy Veronica; Umar Faruq
Luxury: Landscape of Business Administration Vol. 3 No. 2 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i2.137

Abstract

The increasing demand for functional and health-oriented dairy products has positioned goat milk agro-enterprises as a promising business sector, particularly in emerging economies. Despite this potential, many goat milk businesses face persistent challenges related to production inefficiency, high operational costs, and limited scalability. This study aims to examine the impact of smart processing machines on business efficiency in goat milk agro-enterprises. Using a quantitative approach, data were collected from small and medium-sized goat milk processing enterprises and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that smart processing machine adoption has a positive and significant effect on business efficiency, including cost efficiency, productivity, and operational effectiveness. The findings indicate that smart processing machines function not merely as technological tools but as strategic business resources that enhance operational performance and competitiveness. This study contributes to the business and agribusiness literature by providing empirical evidence at the production-machine level and highlighting the strategic value of smart manufacturing technologies in small-scale agro-enterprises. The findings offer practical insights for business owners, policymakers, and technology developers in promoting sustainable and efficient goat milk processing businesses.
Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System Muhammad Pringgo Prayetno; Nicholas Renaldo; Umar Faruq; Achmad Tavip Junaedi; Marice Br Hutahuruk; Suhardjo Suhardjo; Arih Dwi Prihastomo; Nyoto Nyoto; Harry Patuan Panjaitan; Luciana Fransisca
Luxury: Landscape of Business Administration Vol. 4 No. 1 (2026): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v4i1.148

Abstract

The livestock sector plays a crucial role in food security and rural economic resilience; however, goat farming management in developing economies remains largely traditional and weakly integrated with structured environmental accounting systems. This study develops and validates a Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System, which integrates environmental management accounting, Internet of Things (IoT) monitoring, emission estimation, and artificial intelligence (AI)-based decision support within a unified digital platform. Using a design science research approach combined with field validation, the system was implemented in a medium-scale goat farm over a two-month period. The MFCA model quantified material inputs and outputs in both physical and monetary terms, including feed conversion, waste generation, and methane (CH₄) and nitrous oxide (N₂O) emissions based on IPCC Tier 1 guidelines. The results demonstrate improvements in feed efficiency (from 74% to 84%), mortality reduction (from 8% to 4%), increased data accuracy (from 60% to 92%), and a 22% improvement in eco-efficiency ratios. The AI module achieved 87% accuracy in estrus detection and 84% accuracy in early disease classification. The study extends MFCA application from manufacturing to biological production systems and introduces the concept of accounting-driven smart farming, where environmental accounting is embedded within digital infrastructure. The findings contribute to the advancement of Digital Environmental Management Accounting (Digital EMA) and provide a scalable model for sustainable livestock transformation in emerging economies.
Learning Smart Farming through IoT Prototypes, Educational Impacts of Smart Goat Housing Systems in Vocational Education Achmad Tavip Junaedi; Nicholas Renaldo; Wilda Susanti; Rangga Rahmadian Yuliendi; Wahyu Joni Kurniawan; Yulvia Nora Marlim; Kristy Veronica; Harry Patuan Panjaitan; Umar Faruq; Jahrizal Jahrizal
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.141

Abstract

This study investigates the educational impacts of learning smart farming through Internet of Things (IoT)-based smart goat housing systems in vocational education. The rapid digital transformation of agriculture has created a growing demand for graduates with strong technological and applied competencies; however, the integration of real smart farming technologies into vocational curricula remains limited. To address this gap, this research employed a quasi-experimental design with a pretest–posttest non-equivalent control group to compare IoT prototype-based learning with conventional instructional approaches. The study involved vocational students enrolled in agriculture-related programs, where the experimental group engaged in project-based learning using an operational IoT-enabled smart goat housing system, while the control group received traditional instruction. The findings indicate that students exposed to IoT prototype-based learning demonstrated significantly higher improvements in digital competence, applied learning outcomes, and learning engagement compared to those in the control group. Qualitative insights further revealed that authentic interaction with real-time data and automated systems enhanced students’ understanding, motivation, and confidence in using digital technologies. These results highlight the pedagogical value of integrating real IoT prototypes into vocational education and confirm the effectiveness of experiential and technology-enhanced learning approaches in developing workforce-relevant competencies. This study contributes to vocational education literature by positioning livestock-based smart farming systems as effective learning media for digital agriculture education.
Developing Social Accounting Competencies through IoT-Based Goat Farming Learning Systems Suhardjo Suhardjo; Nicholas Renaldo; Achmad Tavip Junaedi; Kristy Veronica; Harry Patuan Panjaitan; Onny Setyawan; Wilda Susanti; Rahma Widi; Umar Faruq; Jahrizal Jahrizal
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.142

Abstract

The digital transformation of agriculture has created new opportunities and challenges for accounting education, particularly in developing social accounting competencies related to sustainability and social responsibility. This study aims to examine the effect of an IoT-based goat farming learning system on the development of social accounting competencies in vocational and applied accounting education. Using a quantitative explanatory research design, this study integrates a technology-enhanced learning approach supported by real-time data generated from IoT-enabled goat farming systems. Data were collected from students participating in IoT-based learning activities and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the IoT-based goat farming learning system has a positive and significant effect on social accounting competencies, including the ability to identify, measure, interpret, and report social and environmental impacts. The findings demonstrate that real-time livestock data provide an effective experiential learning environment that bridges the gap between abstract social accounting concepts and practical applications. This study contributes to accounting education literature by repositioning IoT-based livestock systems as pedagogical platforms rather than purely operational tools. The study also offers practical implications for educators, curriculum designers, and policymakers seeking to strengthen sustainability-oriented accounting education in digitally transformed agribusiness contexts.
Value Co-Creation and Digital Marketplace Strategy in Enhancing Commercialization Performance, An Educational Perspective from Fortified Goat Milk Entrepreneurship Arih Dwi Prihastomo; Nicholas Renaldo; Achmad Tavip Junaedi; Harry Patuan Panjaitan; Nyoto Nyoto; Marice Br Hutahuruk; Umar Faruq; Muhammad Pringgo Prayetno; Yenny Wati; Luciana Fransisca
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.151

Abstract

The rapid transformation of the digital economy has reshaped entrepreneurial practices, particularly within agribusiness sectors that increasingly rely on digital platforms to enhance market reach and competitiveness. This study examines the role of value co-creation and digital marketplace strategy in enhancing commercialization performance from an educational perspective within the context of fortified goat milk entrepreneurship. Using a quantitative explanatory design, data were collected from 156 participants involved in entrepreneurship learning programs integrated with real-world digital commercialization activities. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that value co-creation significantly influences digital marketplace strategy and commercialization performance. Digital marketplace strategy also significantly affects commercialization performance and partially mediates the relationship between value co-creation and commercialization performance. The model demonstrates substantial explanatory power, suggesting that collaborative engagement supported by structured digital systems enhances measurable business outcomes. From an educational perspective, the findings reveal that commercialization performance can function as a practical learning outcome within experiential entrepreneurship education. The study contributes to the literature by integrating service-dominant logic, digital marketing strategy, and entrepreneurship education into a unified framework. It highlights that digital value co-creation is not only a strategic driver of market performance but also a transformative pedagogical approach in technology-enabled agribusiness development.
THE EFFECTS OF ACCOUNTING CONSERVATISM, EARNINGS PERSISTENCE, INCOME SMOOTHING, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON EARNINGS QUALITY Suharti Suharti; Vanesa Vanesa; Harry Patuan Panjaitan; Yusrizal Yusrizal; Yusnita Octafilia Th. A. Y. I; Yuni Friska; Roni Putra Adi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5706

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kualitas Laba pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan data sekunder, dan teknik pengambilan sampel yang digunakan adalah Purposive Sampling, menghasilkan ukuran sampel sebanyak 22 perusahaan. Metode analisis penelitian meliputi analisis deskriptif dan berbagai jenis evaluasi menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Konservatisme Akuntansi berpengaruh negatif signifikan terhadap Kualitas Laba, Persistensi Laba tidak berpengaruh terhadap Kualitas Laba, Perataan Laba berpengaruh negatif signifikan terhadap Kualitas Laba, Kepemilikan Institusional tidak berpengaruh terhadap Kualitas Laba, dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. This Research Purposed to determine the effect of Accounting Conservatism, Earning Persistence, Income Smoothing, Institutional Ownership, and Company Size on Earning Quality in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study utilizes secondary data, and the sampling technique employed is Purposive Sampling, resulting in a sample size of 22 companies. The research analysis method includes descriptive analysis and various types of evaluations using the SmartPLS software. The results indicate that Accounting Conservatism has a negative significant effect on Earning Quality, Earning Persistence has no effect on Earning Quality, Income Smoothing has a negative significant effect on Earning Quality, Institutional Ownership has no effect on Earning Quality, and Company Size has no effect on Earning Quality.
THE EFFECT OF COMPANY GROWTH, LIQUIDITY, PROFITABILITY, LEVERAGE, AND FIRM SIZE ON COMPANY VALUE Suharti Suharti; Elisabet Nofriauani Saragih; Harry Patuan Panjaitan; Ika Wulandari; Yumniati Agustina
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 11 No. 1 (2026): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v11i1.5981

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Perusahaan, Likuiditas, Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Jenis data penelitian yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling dengan jumlah sampel yang diperoleh sebanyak 46 perusahaan. Metode penelitian yang digunakan adalah teknik analisis regresi berganda menggunakan software SmartPLS 4. Hasil penelitian menunjukkan bahwa Pertumbuhan Perusahaan berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan, Likuiditas berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan, Profitabilitas berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan, Leverage berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan, dan Ukuran Perusahaan berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan. This study aims to determine the effect of Company Growth, Liquidity, Profitability, Leverage, and Firm Size on Company Values in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the 2020-2024 period. The type of research data used in this study is quantitative data. The data source in this study uses secondary data. The sampling technique in this study uses purposive sampling with a sample size of 46 companies obtained. The research method used is multiple regression analysis technique using SmartPLS 4 software. The results show that Company Growth has a negative and insignificant effect on Company Value, Liquidity has a positive and insignificant effect on Company Value, Profitability has a positive and insignificant effect on Company Value, Leverage has a negative and insignificant effect on Company Value, and Firm Size has a negative and insignificant effect on Company Value.
Penguatan Kapasitas Manajemen Peternak Kambing pada Era Digitalisasi di Kabupaten Kampar Harry Patuan Panjaitan; Anton Anton; Ahmad Zulkarnain Estu; Hidayat Syahputra; Amirudin M Amin; Ermina Rusilawati; Syukri Hadi; Pujiono Pujiono; Dominicus Josephus Swanto; Yuni Friska; Wilson Tang; Wily Andresen
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

Usaha peternakan kambing merupakan salah satu kegiatan ekonomi masyarakat yang memiliki potensi besar untuk dikembangkan, namun pada praktiknya masih banyak dikelola secara tradisional dengan keterbatasan dalam aspek manajemen usaha dan pemanfaatan teknologi. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman peternak kambing di Kabupaten Kampar mengenai manajemen usaha peternakan kambing di era digital. Metode pelaksanaan kegiatan dilakukan melalui sosialisasi dan pelatihan yang mencakup materi manajemen usaha peternakan kambing, pencatatan keuangan sederhana, pemanfaatan teknologi digital, serta pengenalan penyusunan model bisnis menggunakan pendekatan Business Model Canvas. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran peternak terhadap pentingnya pengelolaan usaha yang terencana, pencatatan keuangan yang sistematis, serta pemanfaatan teknologi digital sebagai sarana pendukung operasional dan pemasaran usaha. Selain itu, peternak memperoleh wawasan awal mengenai perencanaan model bisnis usaha peternakan kambing yang lebih terstruktur. Meskipun kegiatan ini belum dilengkapi dengan proses pendampingan, sosialisasi dan pelatihan yang dilaksanakan telah memberikan dasar pengetahuan yang penting bagi peternak untuk mulai menerapkan manajemen usaha yang lebih baik. Kegiatan ini diharapkan dapat menjadi langkah awal dalam mendorong pengembangan usaha peternakan kambing yang lebih modern, efisien, dan berdaya saing di Kabupaten Kampar.
Unlocking Sustainable Value: Green Governance's Moderating Role on ESG, Green Innovation, R&D, and Financial Yenny Wati; Teddy Chandra; Harry Patuan Panjaitan; Suhardjo Suhardjo; Nyoto Nyoto
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.993

Abstract

This study explores the effects of ESG practices, green innovation (product and process), and R&D intensity on financial performance, with green corporate governance serving as a moderating variable. This represents an integrated approach that remains underexplored in post-pandemic sustainability contexts. Driven by the need for firms to balance sustainability and profitability, this research addresses how internal sustainability strategies influence financial outcomes. This study utilizes panel data from IDXESGL-listed firms over 2020–2024, comprising 100 observations. Regression analysis reveals that ESG, green innovation, and R&D intensity each have positive and significant effects on financial performance. Moreover, green corporate governance significantly moderates the relationships among ESG, green innovation, R&D intensity, and financial performance. This research implies that companies should strengthen green governance to maximize the financial benefits of ESG and innovation initiatives; investors can consider these sustainability factors in valuation decisions; and regulators may promote policies that incentivize green corporate practices.
Analysis of the Impact of The India–Pakistan War on Abnormal Return and Trading Value Activity (TVA) of LQ45 Stocks Yasti Sari; Harry Patuan Panjaitan; Evelyn Wijaya
Luxury: Landscape of Business Administration Vol. 4 No. 2 (2026): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v4i2.155

Abstract

This study aims to analyze the impact of the war between India and Pakistan on abnormal return and trading value activity (TVA) of stocks listed in the LQ45 index on the Indonesia Stock Exchange (IDX). The research applies an event study methodology with a 7-day observation window (–3, 0, +3) around three major events: the Pahalgam attack on April 22, 2025, Pakistan’s retaliatory strike on India on May 7, 2025, and the claim of Pahalgam assailants’ killing on July 28, 2025. The sample consists of 45 LQ45 companies, and the analysis techniques include normality test, average abnormal return (AAR), cumulative average abnormal return (CAAR), and paired sample t-test. The results indicate that certain events generated significant abnormal returns on specific days; however, in general, there was no significant difference before and after the events for most stocks. Meanwhile, TVA analysis shows an increase in trading activity during the conflict, although the paired sample tests were not significant in most periods. These findings suggest that Indonesian investors tend to respond selectively to geopolitical conflicts, with reactions more reflected in trading volume fluctuations rather than stock price movements.
Co-Authors Achmad Tavip Junaedi Ahmad Zulkarnain Estu Akmal, Eri Amirudin M Amin Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Wardana Anraini, Wenfi Ansorimal Anthony Anthony Anton Anton Aprilia, Bord Nandre Arifin Arifin Arih Dwi Prihastomo Armawi Fauzi Nasution Asmara Hendra Komara Astri Ayu Purwati Bambang Rianto Rustam Cecilia, Cecilia Chandra, Jennifer Chandra, Stefani Dadi Komardi Dadi Komardi Daud Alfinas Della Chairini Ibrahim Devi Gusriani Dian Putri Kusuma Wardani Diana Gazali Dodi Sofyan Arief Dominicus Josephus Swanto Dominicus Josephus Swanto Tjahjana Elisabet Nofriauani Saragih Elsa Lasrya Ermina Rusilawati Evelyn Wijaya Fadrul, Fadrul Febriyanto Febriyanto Fifi Puspita Fitri Yani Fitri Yani Fransisca, Luciana Fyter Tanjaya Ginting, Yanti Mayasari Grece Valency Gusrio Tendra Handayani, Nani Hidayat Syahputra Hosan Hosan Hutahuruk, Marice Br Ika Wulandari Indri Yovita Intan Purnama Intan Purnama Jahrizal Jaswar Koto Jessen Liyanto Juniar Vina Kevin Kevin Koto, Jaswar Kristy Veronica Kudri, Wan Muhamad Layla Hafni Lidia Gustiani Lubis, Wahyu May Chrisfin Luciana Fransisca Lumenta, Marshel Yordan M Dalil M. Dalil Mairia Mairia Marice Br Hutahuruk Marice Br Hutahuruk Marlim, Yulvia Nora Martina Rapolo Lumbantoruan Megawati Pakpahan melani putri Merinayati Panjaitan Mimelientesa Irman Muhammad Awal Muhammad Pringgo Prayetno Muhammad Ridwan Musa, Sulaiman Nabila Wahid Nicholas Renaldo Novita Yulia Putri Nur Istiana Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Olivia Dimaranty Onny Setyawan Peri Akri Poniman Poniman Pratomo Aji Saputro Prayetno, Muhammad Pringgo Pujiono Eddy Purnama, Intan Putri, Novita Yulia Rahma Widi Rahmad Hidayat Ramadhani Ramadhani Ramdani Ramdani Rangga Rahmadian Yuliendi Rebecca La Volla Nyoto Rizaldi Putra Roni Putra Adi Rosa Linda Roza Sri Susanti Rusilawati, Ermina Sari Sari, Olivia Sheerad Sahid Sitompul, Silvia Sari Sri Indrastuti Sudarno Sudarno Sudarno Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suharti Sulaiman Musa Surya Safari SD Suyono Suyono Suyono Syahriza, Denisa Syukri Hadi Tandy Sevendy Teddy Chandra Teddy Chandra Tengku Arief Lukman Umar Faruq Vanesa Vanesa Veronica, Kristy Vinson, Vinson Wahid, Nabila Wahyu Joni Kurniawan Wahyudi, Langgeng Wiariningsih, Oktaviani Wijaya, Evelyn Wijaya, Febriana Wendy Wilda Susanti Wilson Tang Wily Andresen Win Handoko Winardi Winardi Yasti Sari Yenny Wati Yenny Wati Yumniati Agustina Yuni Friska Yusnita Octafilia Th. A. Y. I Yusrizal