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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Accounting Journal of Binaniaga Spatial : Wahana Komunikasi dan Informasi Geografi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Parameter JAKPI 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 Nexus Synergy: A Business Perspective Journal of Clinical Microbiology and Infectious Diseases JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Purbawidya: Jurnal Penelitian dan Pengembangan Arkeologi
Suhardjo
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Bibliographic Study Of Pawon Man Forensic Odontology Research At Universitas Padjadjaran, Indonesia Wulandari, Felia Resha; Yondri, Lutfi; Suhardjo; Mardhian, Deby Fajar; Susilawati, Sri; Oscandar, Fahmi
PURBAWIDYA Vol. 14 No. 1 (2025): Vol 14 (1) Juni 2025
Publisher : Badan Riset dan Inovasi Nasional (BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/purbawidya.2025.8073

Abstract

Discovery of Pawon Man provide valuable insights into the region's history. Despite various studies conducted, there is a notable lack of comprehensive identification and systematic review of Pawon Man's teeth. This study aims to map the development of research on Pawon Man in the field of forensic odontology, which contributes to the understanding of human history in West Java. The method used is descriptive analysis, examining technology applied in research by analysing relevant references from 2012 to 2024. 3D Cone Beam Computed Tomography (CBCT) was the method used in 16 studies due to its non-destructive and high accuracy. Scanning Electron Microscope (SEM) provided in-depth insights into dental calculus, revealing information about ancient health and dietary practices. In a review of 33 articles, the study also highlighted age estimation as a crucial aspect of biological profiling. Despite extensive research, there are still variables that require further investigation, including accuracy in age estimation and contributing factors to the absence of dental caries. Interdisciplinary collaboration is essential to address these issues and enrich the understanding of Pawon Man. Future studies should prioritise interdisciplinary approaches and the use of advanced technology.
THE INFLUENCE OF PERSONAL SELLING, DISTRIBUTION AND PROMOTION CHANNELS ON CONSUMER BUYING INTEREST IN MULIA TILE CERAMIC PRODUCTS AT PT SURYA ASIA ABADI PEKANBARU Junaedi, Achmad Tavip; Sofyanto, Sofyanto; Renaldo, Nicholas; Suhardjo, Suhardjo; Suharti, Suharti; Suyono, Suyono; Hutahuruk, Marice Br; Haristan, Meiviana
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (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.v10i1.5121

Abstract

This research aims to analyze the influence of personal selling, distribution channels and promotions on consumer buying interest. This research was carried out at PT. Surya Asia Abadi Pekanbaru with unknown population. With the Roscoe approach, the sample was set at 100 people. Data analysis uses multiple linear regression. The research results show that personal selling has a positive and significant influence on consumer buying interest, in addition distribution channels have a positive and significant influence on consumer buying interest and promotions have a positive and significant influence on consumer buying interest in Mulia Tile ceramic products at PT Surya Asia Abadi in Pekanbaru. The management of PT Surya Asia Abadi in Pekanbaru is expected to be able to increase personal selling to each of its consumers, especially in interacting with consumers who come directly to make purchases.
DIGITAL TRANSFORMATION IN ISLAMIC FINANCIAL INSTITUTIONS WITH CHALLENGES AND OPPORTUNITIES FOR SHARIA-COMPLIANT ACCOUNTING SYSTEMS Eddy, Pujiono; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Musa, Sulaiman
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (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.v10i1.5111

Abstract

This study aims to explore the dynamic interplay between digital transformation and the operational, regulatory, and ethical dimensions of a Shariah-compliant accounting system. A descriptive-exploratory design was used to investigate the current state of digital transformation in IFIs and analyze the integration of digital accounting technologies in the context of Shariah compliance. A purposive sampling technique will be used to select participants with relevant experience and expertise in Islamic finance and digital systems. Interview data will be transcribed and analyzed using thematic analysis. The study findings reveal that while digital innovations, such as AI, cloud computing, and blockchain, are being embraced in customer-facing services, their implementation in core accounting and Shariah governance functions remains limited (Wati et al., 2024). This study contributes to the growing literature on Islamic digital finance by highlighting the need for a distinct theoretical framework that integrates Islamic accounting principles with digital transformation models. Future studies could use quantitative methods to measure the impact of digital transformation on financial performance or customer satisfaction in Islamic banks. Studi ini bertujuan untuk mengeksplorasi interaksi dinamis antara transformasi digital dan dimensi operasional, regulasi, dan etika dari sistem akuntansi yang sesuai dengan Syariah. Desain deskriptif-eksploratori digunakan untuk menyelidiki keadaan transformasi digital terkini di IFI dan menganalisis integrasi teknologi akuntansi digital dalam konteks kepatuhan Syariah. Teknik pengambilan sampel purposif akan digunakan untuk memilih partisipan dengan pengalaman dan keahlian yang relevan dalam keuangan Islam dan sistem digital. Data wawancara akan ditranskripsi dan dianalisis menggunakan analisis tematik. Temuan studi mengungkapkan bahwa sementara inovasi digital, seperti AI, komputasi awan, dan blockchain, dianut dalam layanan yang berhadapan dengan pelanggan, implementasinya dalam fungsi akuntansi inti dan tata kelola Syariah masih terbatas (Wati et al., 2024). Studi ini berkontribusi pada literatur yang berkembang tentang keuangan digital Islam dengan menyoroti perlunya kerangka teoritis yang berbeda yang mengintegrasikan prinsip-prinsip akuntansi Islam dengan model transformasi digital. Studi masa depan dapat menggunakan metode kuantitatif untuk mengukur dampak transformasi digital pada kinerja keuangan atau kepuasan pelanggan di bank-bank Islam.
Implementation of PSAK 64 in Indonesian Oil and Gas Companies under Production Sharing Contracts Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Jahrizal, Jahrizal; Dalil, M; Arief, Dodi Sofyan; Koto, Jaswar; Musa, Sulaiman; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): 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.v3i2.5115

Abstract

This study seeks to identify best practices, uncover implementation gaps, and provide recommendations to improve the quality and comparability of financial reporting in the sector. This study employs a qualitative case study approach to gain an in-depth understanding of the implementation of PSAK 64 in Indonesian oil and gas companies operating under the Production Sharing Contract (PSC) model. The sample is selected using purposive sampling, focusing on companies that: Operate in the upstream oil and gas sector in Indonesia, are governed by the PSC model, and have published financial reports in accordance with PSAK 64. The study findings reveal that while companies generally comply with the basic requirements of PSAK 64, there is considerable variation in the interpretation and application of specific provisions, particularly those related to the recognition, measurement, and disclosure of exploration and evaluation (E&E) assets. This study contributes to the accounting literature by highlighting how a single standard (PSAK 64) can be applied differently based on the contractual and regulatory environment.
Human Resource Analytics Strategy to Optimize Digital Business Accounting Processes SD, Surya Safari; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Panjaitan, Harry Patuan; Hutahuruk, Marice Br; Yovita, Indri; Cecilia, Cecilia; Wahid, Nabila; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): 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.v3i2.5125

Abstract

The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. This study adopts a qualitative exploratory design to understand how organizations leverage Human Resource Analytics (HRA) to optimize digital business accounting processes. To address the novelty of exploring how HRA supports digital accounting (an under-researched link), this study will focus on cross-functional perspectives, collecting data from both HR and accounting leaders rather than HR alone. The findings reveal that when HRA is applied cross-functionally, it becomes a powerful enabler of digital transformation by identifying skill gaps, informing targeted training, and improving accounting process outcomes such as accuracy and efficiency. HR and Finance leaders should collaborate to embed HR analytics into transformation projects, ensuring that skill gaps are identified and addressed proactively.
Credit Risk Prediction Model Using Artificial Intelligence in Digital Financial Systems Junaedi, Achmad Tavip; Renaldo, Nicholas; Suhardjo, Suhardjo; Musa, Sulaiman; Veronica, Kristy
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.v3i1.5092

Abstract

This study adopts a qualitative approach to examine how AI-based credit risk models are conceptualized and applied in digital finance, with a focus on emerging economies. The novelty of this study lies in: Exploring the human dimensions of AI adoption, including trust and interpretation by credit practitioners; Highlighting ethical and governance issues such as bias, fairness, and data privacy; Identifying hybrid models that combine AI with human oversight in risk decisions; and Offering policy insights for the responsible integration of AI in digital credit systems. This study uses a qualitative exploratory approach to investigate how Artificial Intelligence (AI) is conceptualized, implemented, and perceived in the context of credit risk prediction in digital financial systems. Through a qualitative, multi-case approach involving interviews and document analysis, it finds that AI offers substantial potential to improve credit risk models, particularly through the use of alternative behavioral data. These findings highlight the need for a balanced credit assessment framework where AI supports, but does not completely replace, human expertise.
THE EFFECT OF ENTREPRENEURSHIP CHARACTERISTICS, BUSINESS CAPITAL, AND TECHNOLOGICAL SOPHISTICATION ON MSME PERFORMANCE Renaldo, Nicholas; Sudarno, Sudarno; Hutahuruk, Marice Br.; Junaedi, Achmad Tavip; Andi, Andi; Suhardjo, Suhardjo
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.974 KB) | DOI: 10.35145/jabt.v2i2.74

Abstract

This study aims to analyze the influence of entrepreneurial characteristics, business capital, and technological sophistication on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as a research sample was 291 MSME owners in Pekanbaru City. The analysis technique used is multiple regression analysis. The findings of this study are that entrepreneurial characteristics have a positive effect on MSME performance, venture capital has a positive effect on MSME performance and technological sophistication has no effect on MSME performance. Advice to MSME owners to consider aspects of technological sophistication in developing their business during the Covid-19 pandemic because using technology, especially in terms of marketing, can reduce direct contact so that human resources owned are protected from the risk of the Corona virus.
Exploring the Meaning of Employee Loyalty through the Lens of Organizational Behavior: A Phenomenological Study in Digital Start-up Firms Purnama, Intan; Renaldo, Nicholas; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Veronica, Kristy
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.v6i1.226

Abstract

This study explores the lived experiences of employee loyalty within digital start-up firms from the perspective of organizational behavior. In an era where employee retention and engagement are critical, especially in dynamic digital start-up environments, understanding how loyalty is formed and interpreted by individuals becomes vital. Using a qualitative phenomenological approach, in-depth interviews were conducted with employees from various Indonesian digital start-ups to uncover the underlying meanings and personal interpretations of loyalty. The findings reveal that employee loyalty is perceived as a complex, evolving construct influenced by emotional attachment, shared values, autonomy, and mutual commitment. Loyalty was not merely transactional or tenure-based, but rather closely linked to personal growth, identity, and value alignment, especially among Millennial and Gen Z employees. This study contributes to organizational behavior literature by offering a nuanced view of loyalty that transcends traditional models, emphasizing the importance of intrinsic motivation and purpose-driven work in fostering long-term commitment. The results also offer practical implications for digital start-up leaders to cultivate environments that support psychological engagement, employee well-being, and sustainable loyalty.
TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (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.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
A Qualitative Study on the Role of Big Data Technology in Influencing Capital Structure, Profitability, Dividend Policy, Firm Performance, Firm Value, and Sustainability Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Andi, Andi; Wahid, Nabila; Cecilia, Cecilia
Luxury: Landscape of Business Administration Vol. 3 No. 1 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i1.120

Abstract

This study seeks to explore how organizations perceive and utilize Big Data technology in shaping financial and sustainability strategies. This study also develops a new measurement for Big Data Technology variable. This study employs a qualitative research design using a multiple case study approach to gain in-depth insights into how firms adopt and interpret Big Data technology in relation to financial and sustainability outcomes. Data will be transcribed and coded using qualitative analysis software. Big Data Technology have a great effect on Capital Structure, Profitability, Dividend Policy, Firm Performance, Firm Value, and Sustainability. Big Data is not just a technological tool, but a strategic asset that supports integrated decision-making across both financial and non-financial performance areas. Future studies could use quantitative or mixed-method approaches to test hypotheses derived from this qualitative research, such as measuring the impact of Big Data maturity on profitability or ESG scores.
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