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A Qualitative Study of Harnessing Entrepreneurial Leadership for Sustainable Growth Renaldo, Nicholas; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia; 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.v1i4.87

Abstract

The primary aim of this qualitative study is to explore the mechanisms through which entrepreneurial leadership can be leveraged to promote sustainable growth within organizations. This study contributes to the existing literature in several novel ways: Focused Qualitative Inquiry, Contextualized Exploration, Practical Implications, and Development of variable dimensions and indicators. Given the exploratory nature of the research questions and the need to understand complex phenomena in-depth, a qualitative research design is adopted. Organizations are selected purposively based on their reputation for entrepreneurial leadership and commitment to sustainability. Qualitative data from interviews, focus groups, and document analysis are analyzed thematically to identify recurring patterns, themes, and categories related to entrepreneurial leadership and sustainability (Thematic Analysis). The findings underscore the importance of visionary leadership, strategic alignment, and stakeholder engagement in advancing sustainability goals and fostering resilience in the face of evolving challenges. By leveraging their creativity, resilience, and strategic acumen, entrepreneurial leaders can navigate complex sustainability landscapes, driving innovation, and value creation while balancing competing priorities and stakeholder interests.
Customer Satisfaction with Online Food Delivery Services Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Wahid, Nabila; Cecilia, Cecilia
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.v1i2.27

Abstract

The rapid growth of online food delivery services in Indonesia, especially in Pekanbaru, has led to changes in consumer behavior. As a result, companies need to focus on various factors that can enhance customer satisfaction. This study investigates how service quality, promotional activities, and the user-friendliness of the delivery app impact customer satisfaction within this context. Sampling was conducted using a non-probability technique due to the unequal opportunity for all individuals to be part of the sample. The Roscoe approach was used to determine the sample size, resulting in 150 respondents. Data was collected through a questionnaire using a 5-point Likert scale, and analysis was performed using multiple linear regression and the SPSS 21 software. The findings of the study demonstrate that service quality, promotions, and ease of using the app all have a significant influence on customer satisfaction.
Use of AI-based Banking Applications for Customer Service Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Andi, Andi; Putri, Novita Yulia; Hutahuruk, Marice Br; Renaldo, Nicholas; Musa, Sulaiman; Cecilia, Cecilia
Luxury: Landscape of Business Administration Vol. 2 No. 2 (2024): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v2i2.100

Abstract

This paper explores the state-of-the-art advancements in AI-based banking applications and their impact on customer service, focusing on their capabilities, benefits, and potential challenges. The descriptive qualitative method is used to examine real-world applications of AI in banking, focusing on their operational mechanisms and influence on customer experiences. The data analysis process involves the following steps: Thematic Analysis, Comparative Analysis, and Content Analysis. AI technologies such as chatbots, virtual assistants, and fraud detection systems enhance operational efficiency, provide personalized experiences, and improve security in banking. AI-based banking applications have significantly enhanced customer service by improving operational efficiency, personalization, and security, leading to higher customer satisfaction. Future research can investigate frameworks for ensuring fairness, transparency, and accountability in AI-driven customer service systems.
Social Accounting in Sustainability Reporting for Digital Banking Suhardjo, Suhardjo; Junaedi, Achmad Tavip; Andi, Andi; Putri, Novita Yulia; Renaldo, Nicholas; Musa, Sulaiman; Cecilia, Cecilia
Nexus Synergy: A Business Perspective Vol. 2 No. 1 (2024): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v2i1.96

Abstract

This research explores the role of social accounting in sustainability reporting for digital banking, highlighting its importance, current practices, and potential improvements to enhance accountability and transparency. This study aims to bridge the gap between theory and practice by proposing a comprehensive framework for integrating social accounting into sustainability reporting for digital banking. The descriptive qualitative approach is suitable for examining complex phenomena. The qualitative data is analyzed using thematic analysis to identify recurring patterns and insights. The steps include data organization, thematic coding, pattern identification, and interpretation. The integration of social accounting into sustainability reporting for digital banking represents a critical step toward ensuring transparency, accountability, and alignment with global sustainability goals. This study highlights that leading digital banks are adopting social accounting practices to address financial inclusion, green financing, and community engagement.
The Implementation of Financial Technology in Improving Digital Financial Understanding Among Accounting Students in South-East Asia with Technology Acceptance Model Approach Renaldo, Nicholas; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Augustine, Yvonne; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.113

Abstract

This research analyzes the impact of FinTech Implementation on the digital financial understanding of accounting students in Southeast Asia. Novelty of this research is to develop a new measurement by adding 3 new dimensions to the Financial Technology Implementation variable and 2 new dimensions to Digital Finance Understanding variable. This research used Technology Acceptance Model (TAM) approach. This study employs a quantitative approach with qualitative support, using PLS-SEM as the primary analytical method. The quantitative approach is used to analyze relationships between variables, while the qualitative method provides deeper insights into students' experiences with FinTech adoption. Population in this study are accounting students in Southeast Asia, particularly in Indonesia, Malaysia, Singapore, Thailand, Brunei Darussalam, and Philippines. Purposive sampling is used to select students from universities with accounting programs and targets 320 respondents. The implementation of Financial Technology (FinTech) significantly enhances Digital Financial Understanding (DFU) by improving financial literacy, accessibility, and user engagement with digital financial services. FinTech platforms, such as digital banking apps, investment platforms, and robo-advisors, provide real-time financial insights, interactive financial tools, and educational resources. The dimensions that are novelty in this study, namely Adoption Intention (X5), Actual Usage (X6), Regulatory Awareness (X7), Digital Financial Behavior (Y4), Regulatory and Consumer Protection Awareness (Y5) have been successfully measured well and become variables that support expansion tests. Future research should examine how FinTech engagement influences financial understanding over an extended period.
Digital Information Systems on Business Agility and Innovation in the Era of Industry 6.0 Mukhsin, Mukhsin; Tendra, Gusrio; Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Junaedi, Achmad Tavip; Andi, Andi; Putri, Novita Yulia; Augustine, Yvonne; Renaldo, Nicholas; Musa, Sulaiman; Cecilia, Cecilia
Journal of Applied Business and Technology Vol. 6 No. 1 (2025): 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.v6i1.204

Abstract

The primary objective of this study is to analyze the impact of advanced digital information systems on business agility and innovation within the industry 6.0 framework. Novelty in this research is to develop new dimension of digital information systems, business agility, and innovation. In this quantitative research, data will be collected using a structured questionnaire. The data will then be analyzed using Structural Equation Modeling. The sample size will be a minimum of 210 respondents, in accordance with SEM guidelines. The study confirms that Digital Information Systems (DIS) significantly improve Business Agility and that Business Agility positively influences Innovation. However, Digital Information Systems do not directly improve Innovation. Instead, Business Agility acts as a mediator, meaning that Digital Information Systems enhances Innovation indirectly through Business Agility. This finding highlights the indirect role of Digital Information Systems in fostering Innovation. Simply adopting digital systems is not enough to drive Innovation; rather, organizations must leverage these systems to enhance their agility, which in turn facilitates innovation. Future research should incorporate qualitative approaches (e.g., case studies, expert interviews) to better understand the mechanisms behind agility-driven innovation.
Real-time Value Creation Metrics in Manufacturing Through Blue Innovation and IoT-Based Accounting Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Tanjung, Amries Rusli; Chandra, Teddy; Suharti, Suharti; Andi, Andi; Suhardjo, Suhardjo; Augustine, Yvonne; Musa, Sulaiman
International Conference on Business Management and Accounting Vol 3 No 1 (2024): 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.v3i1.4903

Abstract

This study aims to explore the impact of Blue Innovation and IoT-based accounting on value creation in the manufacturing sector. Novelty on this research are integration of Blue Innovation and IoT-Based Accounting. Real-Time Value Creation Metrics introduces a framework for evaluating real-time financial and environmental impact through IoT-enabled accounting systems, providing a more dynamic approach compared to traditional static reporting methods. This research follows a qualitative exploratory approach to understand the intersection of Blue Innovation and IoT-based accounting in manufacturing. To ensure the novelty of this research, the following methodological steps are undertaken Comparative Gap Analysis, Conceptual Model Development, Validation Through Expert Panels, and Empirical Case Study Verification. The study provides empirical evidence that IoT-driven financial tracking improves both cost efficiency and sustainability compliance. Blue Innovation practices emphasize the integration of sustainable processes into core business operations. The development of Real-Time Value Creation Metrics (RTVCM) marks a significant contribution to modern accounting frameworks, offering a more dynamic and data-driven approach compared to traditional financial reporting. Future studies can expand the RTVCM framework by integrating AI-driven predictive analytics for sustainability reporting.
Etika dalam Membuat Kuisioner bagi Ikatan Cendekiawan Muda Akuntansi Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Nyoto, Nyoto; Suhardjo, Suhardjo; Putra, Rizaldi; Putri, Novita Yulia; Purnama, Intan; Jahrizal, Jahrizal; Yovita, Indri
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (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.v4i2.4870

Abstract

Pengabdian ini bertujuan untuk memberi pembekalan untuk peneliti agar mengimplementasikan etika dalam membuat kuisioner, terutama bagi peneliti yang bergabung pada Ikatan Cendekiawan Muda Akuntansi (ICMA). Dalam pembekalan etika dalam membuat kuisioner, tim pengabdian melakukannya secara online. Dalam hal ini tim akan menggunakan teknik edukasi dan pelatihan pada workshop dengan manual untuk memudahkan pemahaman etika dalam membuat kuisioner pada ICMA. Berdasarkan kegiatan yang telah dilakukan oleh tim, maka dapat disimpulkan bahwa etika dalam membuat kuisioner untuk partisipan pada ICMA telah mencapai kepuasan yang baik.
Innovative Business Models and IoT-Driven Solutions for Smart Goat Farming Management Junaedi, Achmad Tavip; Renaldo, Nicholas; Susanti, Wilda; Tendra, Gusrio; Jahrizal, Jahrizal; Dalil, M.; Veronica, Kristy; Suhardjo, Suhardjo; Musa, Sulaiman; Cecilia, Cecilia
Interconnection: An Economic Perspective Horizon Vol. 2 No. 2 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v2i2.116

Abstract

This study examines how farmers can transition from traditional practices to a more data-centric approach, using IoT not just for operational efficiency but also as a strategic tool for creating new revenue streams. This research introduces the concept of smart goat farming ecosystems, where IoT technology, data analytics, and business model innovation converge to create a comprehensive and sustainable farm management approach. The qualitative research design will be used to understand the complex and context-dependent nature of IoT adoption in goat farming. This research has demonstrated that the integration of Internet of Things (IoT) technologies in goat farming has the potential to significantly improve operational efficiency, animal welfare, and productivity. The use of IoT devices for real-time health monitoring, automated feeding systems, and environmental control can assist farmers in optimizing resources, reducing waste, and ensuring better care for livestock. Future study can explore how IoT can be combined with artificial intelligence, blockchain, and big data analytics to enhance decision-making and operational efficiency in livestock farming.
DEVELOPMENT OF PLANT ACCOUNTING RESEARCH: EVIDENCE FROM INDONESIA 2017-2021 WITH SUSTAINABILITY VALUE CREATION Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Chandra, Teddy; Andi, Andi; Anton, Anton
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): 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.v9i1.4901

Abstract

The importance of the quality of financial information so that readers of financial statements can know exactly the fair value of a plant asset. The purpose of this study is to see the development of crop accounting research and to add methods to assess the fair price of plants. The research method uses content analysis from articles for 2017-2021 based on the Harzing's Publish or Perish application. There are three articles that can be used for this research. The results of the study indicate that the determination of the fair price of plants in the financial statements is very important in order to avoid asymmetric information. The results also show that assessing the fair price of plant assets can be done by looking at the future selling price of the asset. Meanwhile, the excess of the fair value assessment will be subject to a final income tax of ten percent. To create sustainable value in crop accounting, it is necessary to create regulations or develop PSAK 69. Recommendations to accountants to present plant assets at fair value to make it easier for shareholders to make decisions and update accounting insights, especially in PSAK which can change at any time in order to make adjustments to the accounts in the financial statements and make newer research for the development of insights scientific research for researchers. Pentingnya kualitas informasi keuangan agar pembaca laporan keuangan dapat mengetahui dengan tepat nilai wajar dari suatu aset tanaman. Tujuan penelitian ini untuk melihat perkembangan penelitian akuntansi tanaman dan menambahkan metode untuk menilai harga wajar dari tanaman. Metode penelitian menggunakan analisis konten dari artikel tahun 2017-2021 berdasarkan aplikasi Harzing’s Publish or Perish. Terdapat tiga buah artikel yang dapat digunakan untuk penelitian ini. Hasil penelitian menunjukkan bahwa penetapan harga wajar tanaman di laporan keuangan sangat penting agar tidak adanya informasi asimetris. Hasil penelitian juga menunjukkan bahwa menilai harga wajar dari aset tanaman dapat dilakukan dengan melihat harga jual masa depan dari aset tersebut. Sedangkan selisih lebih atas penilaian nilai wajar tersebut akan dikenakan pajak penghasilan final sebesar sepuluh persen. Untuk penciptaan nilai keberlanjutan pada akuntansi tanaman, diperlukan membuat regulasi atau mengembangkan PSAK 69. Rekomendasi kepada akuntan untuk menyajikan aset tanaman dengan nilai wajar untuk mempermudah pemegang saham dalam mengambil keputusannya dan memperbarui wawasan akuntansi terutama di PSAK yang bisa berubah sewaktu-waktu agar membuat penyesuaian kembali terhadap akun-akun di laporan keuangan dan membuat penelitian yang lebih baru untuk pengembangan wawasan ilmiah bagi peneliti.
Co-Authors Achmad Tavip Junaedi Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Anton Anton Anton Anton Aprilia, Bord Nandre Aris Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Cecilia Cecilia, Cecilia Dadi Komardi Dalil, M Dalil, M. Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Efi Rofianto Hia Emiliana Shania Meta Nahak Fadrul Fadrul Fadrul, Fadrul Fahmi Oscandar, Fahmi Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Haristan, Meiviana Harry Patuan Panjaitan Hinsatopa Simatupang Horsiando, Eric Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ienne Yoseria Putri Ienne Yoseria Putri Indra Tri Mahayana Indri Yovita Intan Purnama Intan Purnama Jahrizal Jayawarsa, A.A. Ketut Jelia Juventia Jenny Angelica Jessen, Jessen Karina, Stefani Melisa Khomsiyah, Khomsiyah Komardi, Dadi Koto, Jaswar Kristy Veronica Lutfi Yondri Mardhian, Deby Fajar Marice Br Hutahuruk Meyer, Kaspar Muhammad Adrian Agusta Mukhsin Mukhsin Murtanto Murtanto Musa, Sulaiman Nabila Hestia Namso Ukanahseil Napitupulu, Ryan Pardomuan Nicholas Renaldo Nicholas, Eric Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Octavellyn, Shierly Pacquiao, Jose Rodrigo Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Puspita Salfasari Putri, Novita Yulia Rahman, Sarli Ramadani, Yulita Remy, Adrian Rezenebe Ngameyga Udab Rizaldi Putra Rizaldi Putra Rizki, Ludhang Pradipta Robert David Sabrina Sabnah Setyawan, Onny Setyowati, Reny Sevendy, Tandy Siti Ngatikoh Sofyanto, Sofyanto Sri Susilawati Sucahyanto Suci Fitria Sari Sudarno Sudarno Sudarno Sugiyarti, Listya Suharti Suharti Suharti Sun, Lee Ho Suranto, Agung Surya Safari SD Sutandijo, Sutandijo SUYONO Suyono Suyono Suyono Suyono Tandy Sevendy Tandy Sevendy Teddy Chandra Tri Wijayanti, Firdha Veronica, Kristy Wahid, Nabila Wati, Yenny Wijaya, Boyke Wilda Susanti Wulandari, Felia Resha Yolanda Pitra Kusumadewi Yunia Sari Yusnidar Yusnidar Yusrizal Yusrizal