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All Journal The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Andi Andi
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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THE ROLE OF ENVIRONMENTAL ACCOUNTING IN IMPROVING ENVIRONMENTAL PERFORMANCE THROUGH CSR DISCLOSURE Nicholas Renaldo; Fadrul Fadrul; Suhardjo Suhardjo; Andi Andi; Tandy Sevendy; Hinsatopa Simatupang
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.v1i1.2743

Abstract

The purpose of this study, namely, to determine the effect of environmental accounting on environmental performance with Corporate Social Responsibility as an intervening variable in plantation companies listed on the Indonesian Stock Exchange, which is expected to provide insights to the plantation industry to formulate adequate environmental disclosure. This study uses secondary data in the form of annual reports and PROPER assessment results issued by the Ministry of Environment and Forestry on plantation companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling with the analytical method in this study through path analysis and to determine the effect of the variables involved in the study, the Sobel test was used. The results show that environmental accounting has a positive effect on environmental performance, the better the application of environmental accounting, the more environmental performance will increase, then corporate social responsibility has a positive effect on environmental performance, the higher the value From the disclosure of corporate social responsibility, the value of environmental performance will also increase, and corporate social responsibility as an intervening variable may mediate the relationship between environmental accounting and environmental performance.
GOOD CORPORATE GOVERNANCE MODERATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE Nicholas Renaldo; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Kristy Veronica; Robert David
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.v1i1.2741

Abstract

This study aims to determine the effect of environmental performance and social performance on financial performance with good corporate governance as a moderating variable. This research was conducted on service companies listed on the Indonesian Stock Exchange (IDX) during 2017-2021. This type of research is quantitative research with a sampling technique using a purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports obtained indirectly through intermediaries or internet media. Data analysis in this study used descriptive analysis, classical assumption testing, multiple linear regression analysis, and moderate regression analysis (MRA). The results showed that: environmental performance affects financial performance, social performance affects financial performance, Good Corporate Governance strengthens the influence of environmental performance on financial performance, and Good Corporate Governance weakens the impact of social performance on financial performance.
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.
PENGARUH BUDAYA ORGANISASI, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI PT. JALINAN NUSANTARA EXPRESS (KANTOR CABANG) Andi Andi; Hendry Hendry
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i2.3425

Abstract

Goods delivery services are a form of public service that offers convenience in the process of sending goods from one city to another safely and can be accounted for by the service party. This study aims to analyze the influence of organizational culture, work discipline and job satisfaction on employee performance. The object of this research is PT. Nusantara Express Jalinan (Branch Office). The population in this study were 119 people as respondents. The sampling technique uses saturated or census sampling techniques. The analytical method used is SPSS software. The results of this study indicate that organizational culture, work discipline and job satisfaction have a positive and significant impact on employee performance. Jasa pengiriman barang merupakan suatu bentuk pelayanan publik yang menawarkan kemudahan dalam proses mengirim suatu barang dari satu kota ke kota lainnya dengan aman dan dapat dipertanggung jawabkan oleh pihak jasa tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh hubungan budaya organisasi, disiplin kerja dan kepuasan kerja terhadap kinerja karyawan. Objek dari penelitian ini adalah PT. Jalinan Nusantara Express (Kantor Cabang). Populasi pada penelitian ini adalah 119 orang sebagai responden. Teknik pengambilan sampel menggunakan teknik sampling jenuh atau sensus. Metode analisis yang digunakan adalah software SPSS. Hasil penelitian ini menunjukkan bahwa budaya organisasi, disiplin kerja dan kepuasan kerja memiliki pengaruh positif dan signifikan terhadap kinerja karyawan.
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.
Pelatihan Tata Kelola Manajemen Pendidikan Nonformal Pada Sekolah Minggu Buddhis Se-Provinsi Riau Nyoto Nyoto; Rebecca La Volla Nyoto; Andi Andi
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.v3i1.2906

Abstract

Pendidikan nonformal adalah jalur pendidikan diluar pendidikan formal yang dapat dilaksanakan secara terstruktur dan berjenjang. Filosofi pendidikan nonformal adalah bertujuan meningkatkan pengetahuan, keterampilan, dan sikap pada diri peserta didik yang bertaqwa kepada Tuhan Yang Maha Esa. Lembaga pendidikan nonformal menyediakan kesempatan pembelajaran bagi warga negara yang tidak sempat menyicipi pendidikan formal melalui pengembangan potensi peserta didik. Tujuan kegiatan ini adalah untuk meningkatkan kemampuan tata kelola manajemen pada lembaga pendidikan nonformal. Adapun metode kegiatan adalah melalui seminar tatap muka langsung. Harapan yang diinginkan adalah tercapaianya teta kelola manajemen yang baik pada lembaga pendidikan nonformal.
Juri ACOPI IBT Pelita Indonesia 2021 Dengan Tema ”Menciptakan Generasi Akuntan Milenial Di Era Pandemi” Mimelientesa Irman; Suharti Suharti; Anton Anton; Layla Hafni; Fadrul Fadrul; Andi Andi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): 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.v1i1.1698

Abstract

Bentuk kegiatan ini adalah ACOPI (Accounting Olympiad) Institut Bisnis dan Teknologi pelita Indonesia yang diselenggarakan oleh BEM IBT Pelita Indonesia beserta dengan tema “Menciptakan Generasi Akuntan Milenial Di Era Pandemi”. Tujuan dari dilaksanakannya kegiatan ini adalah menciptakan peserta didik yang kompetitif, berintegritas, serta profesional dalam bidang akuntansi, menarik minat peserta didik SMA/SMK mengenai ilmu akuntansi,menjadi wadah penyaluran keterampilan kompetisi dalam bidang akuntansi dan memperkenalkan Institut Bisnis Dan Teknologi Indonesia pada umumnya, dan jurusan Akuntansi pada khususnya kepada peserta didik SMA/SMK.
Bimbingan Teknis Coach Program Wirausaha Merdeka Aksi Pemuda Universitas Riau Rizaldi Putra; Luciana Fransisca; Nyoto Nyoto; Andi Andi; Yulia Putri; Jennifer Chandra; Bord Nandre Aprila; Fitri Yani
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.v2i2.2819

Abstract

UMKM memiliki peranan penting dalam pemulihan perekonomian terutama ketika tejadi krisis. Karena pentingnya peran UMKM dalam perekonomian suatu negara maka Kementrian Pendidikan , Kebudayaan , Riset dan Teknologi (Kemendikbudristek) menggelar suatu program kegiatan yang bertujuan untuk menumbuhkan jiwa wirausaha dikalangan mahasiswa dan diharapkan melahirkan wirausaha muda. Program tersebut adalah Wirausaha Merdeka (WMK) dan program ini dilaksanakan di 17 perguruan tinggi diseluruh Indonesia. Universitas Riau menjadi salah satu perguruan tinggi yang menyelenggarakan dan mendukung program wirausaha merdeka dengan tema kegiatan Wirausaha Merdeka Akselerasi Pertumbuhan Enterprenuer Muda (WMK Aksi Pemuda). Kegiatan ini diikuti oleh 200 kelompok atau diikuti oleh 1001 mahasiswa yang nantinya akan menampilkan hasil prototype produk yang akan dibimbing oleh dosen pembimbing lapangan atau konsultan bisnis
MODEL KEPUTUSAN PEMBELIAN AIR MINUM DALAM KEMASAN (AMDK) AQUA MELALUI GREEN MARKETING, PENGALAMAN KONSUMEN DAN BRAND TRUST Jennifer Chandra; Chris Yanti; Suyono Suyono; Andi Andi; Muhammad Wan Kudri
Procuratio : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i2.5107

Abstract

The purpose of this study is to determine and analyze the influence of Green Marketing, Consumer Experience, and Brand Trust on Purchasing Decisions. This study was conducted in Pekanbaru City, Riau Province, Indonesia. Where for this study will be specifically for the young generation in Pekanbaru City, the population is unknown, so the sample is set at 165 customers with Random Sampling technique. Data analysis using multiple regression with Smart PLS 4.2 software. The results of the study explain that Green Marketing and Consumer Experience have a positive and insignificant effect on Purchasing Decisions. While Brand Trust has a positive and significant effect on Purchasing Decisions. The practical implications of this study are that in increasing the purchase decision of AMDK Aqua drinking water, the company is expected to build more brand trust for consumers. While the theoretical implications of this study are that further researchers can explore the brand trust variable as a moderating variable in increasing the factors that influence purchasing decisions. Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Green Marketing, Pengalaman Konsumen, dan Brand Trust terhadap Keputusan Pembelian. Penelitian ini dilakukan di Kota Pekanbaru, Provinsi Riau, Indonesia. Dimana untuk penelitian ini akan di khususkan untuk para generasi muda yang ada di Kota Pekanbaru, Jumlah populasi tidak diketahui, maka sampel ditetapkan sebanyak 165 orang pelanggan dengan teknik Random Sampling. Analisis data menggunakan regresi berganda dengan software Smart PLS 4.2. Hasil penelitian menjelaskan bahwa Green Marketing dan Pengalaman Konsumen berpengaruh positif dan tidak signifikan terhadap Keputusan Pembelian. Sedangkan Brand Trust berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Implikasi praktis pada penelitian ini yaitu dalam meningkatkan keputusan pembelian air minum AMDK Aqua perusahaan diharapkan lebih membangun brand trust untuk konsumen. Sedangkan implikasi teoritis penelitian ini yaitu peneliti selanjutnya dapat mengeksplorasi variabel brand trust menjadi variabel moderasi dalam meningkatkan faktor yang mempengaruhi keputusan pembelian.
TANGGUNG JAWAB SOSIAL PERUSAHAAN, LIKUIDITAS, DAN UKURAN PERUSAHAAN SEBAGAI DETERMINAN PERTUMBUHAN LABA DAN NILAI PERUSAHAAN: STUDI PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA Suyono Suyono; William Hamdani Benjo; Luciana Fransisca; Andi Andi; Novita Yulia Putri
Procuratio : Jurnal Ilmiah Manajemen Vol 13 No 3 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i3.5479

Abstract

This research purposed to determine the effect of current ratio, corporate social responsibility, and company size on profit growth and company value on food and beverages sub sector companies listed on Indonesian Stock Exchange for the 2017-2022 period. This study uses secondary data. This research has a population of 90 companies with purposive sampling as the sampling technique. The number of samples obtained were 24 companies. The analysis method of this research uses descriptive analysis, multiple linear regression and several types of evaluation used SPSS and SmartPLS software. From this research, it can be concluded that current ratio, corporate social responsibility, and company size have no significant effect on profit growth. Likewise, corporate social responsibility, company size, and profit growth has no significant effect on company value. On the other hand, current ratio has negative effect on company values. Suggestions for the future research are to consider the use of other variables that can influence profit growth and company value. Such as profitability ratios and Debt to Asset Ratio (DER) which have a significant effect on profit growth and company value. Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, corporate social responsibility, dan ukuran perusahaan terhadap pertumbuhan laba dan nilai perusahaan pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2022. Penelitian ini menggunakan data sekunder. Penelitian ini memiliki jumlah populasi sebanyak 90 perusahaan dengan menggunakan purposive sampling sebagai teknik pemilihan sampel pada penelitian ini. Jumlah sampel yang diperoleh sebanyak 24 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif, regresi linier berganda serta beberapa jenis evaluasi dengan menggunakan bantuan software SPSS dan SmartPLS. Hasil penelitian ini menunjukkan bahwa rasio lancar, corporate social responsibility, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap pertumbuhan laba. Begitu pula dengan corporate social responsibility, ukuran perusahaan, dan pertumbuhan laba yang tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Namun, rasio lancar memiliki pengaruh negatif terhadap nilai perusahaan. Saran bagi peneliti selanjutnya (future research) adalah untuk mempertimbangkan penggunaan variabel lain yang dapat berpengaruh terhadap pertumbuhan laba dan nilai perusahaan. Seperti rasio profitabilitas dan Debt to Asset Ratio (DER) yang memiliki pengaruh signifikan terhadap pertumbuhan laba dan nilai perusahaan.
Co-Authors Achmad Tavip Junaedi Anton Anton Arfianti Novita Anwar Bord Nandre Aprila Chris Yanti Denny Prima Kurnia Desinta Tania Tania Dian Utari Dominicus Josephus Swanto Fadrul Fadrul Fitri Yani Fitri Yani Hairudin Hairudin Harry Patuan Panjaitan Hendri Hendri Hendry Hendry Hinsatopa Simatupang Jennifer Chandra Julina Julina Kristy Veronica Layla Hafni Luciana Fransisca Marice Br Hutahuruk Mimelientesa Irman Muhammad Wan Kudri Nicholas Renaldo Novita Yulia Putri Nuriman M. Nur Nyoto Putra Al Hafis Rebecca La Volla Nyoto Rini Meiriana Rizaldi Putra Robert David Sudarno Suhardjo Suharjo Suharjo Suharti Suyono Syamsul Arifin Tandy Sevendy William Hamdani Benjo Yulia Putri Yunia Sari