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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 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 The Indonesian Journal of Accounting Research Parameter Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Akuntansi Keuangan dan Bisnis 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 Entrepreneurial and Business Diversity 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
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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.
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.
Green Innovation, CSR, and Governance: Driving Sustainable Corporate Value Creation Yenny Wati; Yusrizal Yusrizal; Helly Aroza Siregar; Suhardjo Suhardjo; Nicholas Renaldo
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6743

Abstract

This research seeks to explore the impact of green innovation and green corporate social responsibility (green CSR) on corporate value, with green governance serving as a moderating variable. The study employs a quantitative methodology utilizing secondary data from companies listed on the Indonesia Stock Exchange (IDX) that were involved in the PROPER assessment from 2020 to 2024. The analysis is conducted using a moderation regression test facilitated by SPSS software. The results show that green innovation and green CSR greatly improve corporate value. Additionally, green governance has been shown to enhance the link between green innovation, green CSR, and corporate value. This indicates that the extent to which green innovation and green CSR boost corporate value is heavily influenced by the green governance practices adopted. This research reinforces stakeholder theory, legitimacy theory, and signaling theory in the context of corporate sustainability. For policymakers, these results emphasize the need for rules and rewards that enhance green governance as a key driver for effective corporate sustainability strategies. The originality of this research lies in including the green governance moderating factor in the model that links green innovation, green CSR, and corporate value, which has not been widely studied in emerging markets.
THE EFFECT OF CURRENT RATIO, RETURN ON ASSETS, COMPANY SIZE, AND BUSINESS RISK ON CAPITAL STRUCTURE WITH SALES STABILITY AS A MODERATING VARIABLE IN COMPANIES IN THE PRIMARY CONSUMER GOODS SECTOR FOR THE 2017-2021 PERIOD Fitri Yani; Nicholas Renaldo; Achmad Tavip Junaedi; Suhardjo Suhardjo; Ricky Wijaya; Michael Elian Davin
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.v10i2.5731

Abstract

Penelitian ini bertujuan untuk menguji pengaruh current ratio, return on assets, ukuran perusahaan, dan risiko bisnis terhadap struktur modal dengan stabilitas penjualan sebagai variabel moderasi pada perusahaan sektor barang konsumsi primer periode 2017-2021. Keunggulan penelitian ini pada penggunaan stabilitas penjualan sebagai variabel moderasi. Sampel penelitian sebanyak 33 perusahaan. Metode analisis data dalam penelitian ini menggunakan Analisis Regresi Linear Berganda dan Moderated Regression Analysis dengan bantuan software Smart PLS. Hasil penelitian membuktikan bahwa current ratio berpengaruh negatif terhadap Struktur Modal. Return on assets, Ukuran Perusahaan, dan Risiko Bisnis berpengaruh negatif tetapi tidak signifikan terhadap Struktur Modal. Semua pengujian moderasi menunjukkan hasil yang tidak signifikan. Disarankan perusahaan memperhatikan current ratio sebagai variabel yang berpengaruh negatif terhadap struktur modal. This study aims to examine the effect of the current ratio, return on assets, company size, and business risk on capital structure with sales stability as a moderating variable in companies in the primary consumer goods sector for the 2017-2021 period. The advantage of this research is the use of sales stability as a moderating variable. The research sample is 33 companies. The method of data analysis in this study uses Multiple Linear Regression Analysis and Moderated Regression Analysis with the help of Smart PLS software. The results of the study prove that the current ratio has a negative effect on Capital Structure. Return on assets, company size, and business risk have a negative but not significant effect on capital structure. All moderation tests show insignificant results. It is recommended that companies pay attention to the current ratio as a variable that has a negative effect on capital structure.
The Influence of Leadership Style, Communication and Occupational Safety and Health on Employee Job Satisfaction at Pt. Vibro Nusantara Indonesia Nyoto Nyoto; Agung Suranto; Nicholas Renaldo; Achmad Tavip Junaedi; Suhardjo Suhardjo; Rebecca La Volla Nyoto
Journal of Entrepreneurial and Business Diversity Vol. 4 No. 2 (2026): Journal of Entrepreneurial and Business Diversity (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v4i2.412

Abstract

Purpose:This research aims to determine the influence of leadership style, communication, occupational safety and health on job satisfaction at PT. Vibro Nusantara Indonesia.Methodology:This research uses primary and secondary data originating from employees of PT. Vibro Nusantara Indonesia is included in the sample. The sampling technique in this research used the convenience sampling method. The number of samples obtained was 100 employees. This research analysis method uses descriptive analysis and several types of evaluation using SPSS software.Findings:From this research, it was concluded that variables namely leadership style, communication have a positif influence on employee job satisfaction and occupational safety and health have a negatif influence on employee job satisfaction.Implication:The findings indicate that leadership style and communication should be strengthened to improve employee job satisfaction, while occupational safety and health practices require further managerial attention.
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.
The Climate Compression Effect on Hybrid Educational Organizations Nicholas Renaldo; Achmad Tavip Junaedi; Nyoto Nyoto; Suhardjo Suhardjo; Wilda Susanti; Onny Setyawan; Rizaldi Putra; Yenny Wati; Gusrio Tendra; Jahrizal Jahrizal
Reflection: Education and Pedagogical Insights Vol. 4 No. 2 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v4i2.160

Abstract

The transformation of educational organizations into digitally connected and hybrid environments has expanded academic interaction across physical and digital spaces. While hybridization offers greater flexibility and connectivity, it may also reshape how organizational members experience interpersonal and academic climates. This study proposes the Climate Compression Effect (CLC Effect) as a new qualitative conceptual lens for understanding a subtle organizational phenomenon in which the presence or arrival of a particular individual is experienced as narrowing the psychological, interpersonal, and communicative space of other organizational members. The study employs a qualitative exploratory approach and positions CLC as a sensitizing concept rather than a predetermined theoretical model. The conceptual analysis indicates that climate compression may be experienced through increased caution in communication, reduced openness, diminished informal interaction, greater interpersonal formality, selective communication, and withdrawal, even in the absence of overt conflict or formal organizational disruption. The phenomenon is particularly relevant to hybrid educational organizations because interpersonal influence may extend across interconnected physical and digital environments, including classrooms, meetings, messaging platforms, email, learning management systems, and online meetings. The study distinguishes CLC from organizational conflict, psychological safety, and the chilling effect by emphasizing the broader perceived contraction of the organizational space in which members communicate and interact. The CLC Effect is therefore proposed as a sensitizing concept for future qualitative investigation of interpersonal climate dynamics in hybrid educational organizations.
Beyond Cold Storage and Smart Milk Bank as a Disruptive Supply Chain Innovation for Strengthening National Dairy Industry Resilience Nicholas Renaldo; Achmad Tavip Junaedi; Suhardjo Suhardjo; Azridjal Aziz; M. Dalil; Erpiani Siregar; Jahrizal Jahrizal; Umar Faruq; Jaswar Koto; Kristy Veronica
Journal of Applied Business and Technology Vol. 7 No. 2 (2026): Jounal 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/b277se34

Abstract

The national dairy industry faces persistent challenges related to fluctuating milk supply, quality deterioration, limited traceability, and inefficiencies in conventional milk collection and storage systems. This study proposes the Smart Milk Bank (SMB) as a disruptive supply chain innovation that moves beyond the conventional function of cold storage by integrating rapid cooling, cold-chain management, real-time quality monitoring, digital traceability, inventory management, and an intermediary business model. An applied research and technology development approach is employed, involving system requirement analysis, prototype development, functional testing, industrial implementation, and performance evaluation. Data are obtained from milk quality measurements, sensor records, production and inventory data, operational observations, and stakeholder feedback. The proposed system is designed to transform the milk bank into an active supply-chain buffer capable of coordinating milk quality and volume according to industrial demand. Performance evaluation focuses on milk losses, quality consistency, supply stability, operating costs, traceability, and system reliability. The proposed targets include reducing damaged milk from approximately 10–15% to 6–8%, improving managed supply stability by 20–30%, and reducing operating costs by 15–25%. The study positions Smart Milk Bank as a systemic innovation in which technological integration and business-model innovation jointly strengthen dairy supply chain resilience. The findings provide a conceptual and practical foundation for developing a scalable, digitally enabled milk supply system that can support the competitiveness, sustainability, and resilience of the national dairy industry. 
Digital Transformation and Business Value Creation through Smart Patchouli Oil Distillation Achmad Tavip Junaedi; Nicholas Renaldo; Suhardjo Suhardjo; Bord Nandre Aprila; Yenny Desnelita; Wilda Susanti; Jahrizal Jahrizal; M. Dalil; Marice Br Hutahuruk; Kristy Veronica
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.v4i2.156

Abstract

Digital transformation is increasingly important for improving the competitiveness and sustainability of agro-industrial enterprises, particularly in essential oil production where conventional distillation remains constrained by energy consumption, process variability, limited monitoring, and inconsistent product quality. This study examines the potential of Aroma Smart Distiller as a digital transformation innovation for creating business value in patchouli oil production. The system integrates precision steam distillation, Internet of Things (IoT), edge computing, artificial intelligence (AI), adaptive process control, and solar hybrid energy into an integrated smart production platform. An applied research and experimental development approach is used to evaluate operational efficiency, energy consumption, productivity, product quality, and commercialization potential. The proposed system targets a patchouli oil yield of 2.8–3.2%, a 20–30% increase in productivity, and a 30–40% reduction in energy consumption compared with conventional distillation. The integration of real-time monitoring and AI-based optimization also provides production data that can support managerial decision-making, quality control, energy management, and continuous process improvement. From a business perspective, the technology creates value through cost efficiency, productivity enhancement, quality differentiation, sustainability, and access to premium and export markets. The commercialization model further indicates opportunities through equipment sales, intellectual property, licensing, and technology scale-up. The study concludes that smart distillation can function not only as a production technology but also as a strategic digital transformation mechanism for creating sustainable business value and strengthening the competitiveness of small and medium-sized enterprises in the essential oil industry.
Enhancing Computer Students’ Technological and Entrepreneurial Skills Through Industry-Supported Bread Proofer Learning Wilda Susanti; Yenny Desnelita; Nicholas Renaldo; Achmad Tavip Junaedi; Suhardjo Suhardjo; Mukhsin Mukhsin; Yohanes Yohanes; Dewi Fortuna Ayu; Jahrizal Jahrizal; Affilla Fetty Anggraheni
Reflection: Education and Pedagogical Insights Vol. 4 No. 2 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v4i2.161

Abstract

This study explores the potential of an industry-supported bread proofer as a practice-based learning platform for enhancing computer students’ technological and entrepreneurial skills. The study employed a qualitative descriptive approach involving five computer students who participated in learning activities using an industry-supported bread proofer. Data were collected through observation, semi-structured interviews, and student reflections and analyzed using thematic analysis. The findings indicate that interaction with the bread proofer helped students connect computer-related knowledge with a real industrial production process. Students developed a broader understanding of sensors, automation, data collection, Internet of Things (IoT), monitoring, and system control. The learning activities also stimulated entrepreneurial thinking, particularly in identifying technological problems, recognizing business opportunities, developing technology-based solutions, and considering value creation for bakery businesses. The findings further indicate that industry-supported equipment can function as more than laboratory infrastructure; it can serve as an authentic cyber-physical learning environment that connects technological education, problem solving, innovation, and entrepreneurship. The study highlights the potential of industry–university collaboration to provide authentic and industry-relevant learning experiences for computer students. Although the findings cannot be generalized due to the qualitative design and limited participants, they provide an initial foundation for integrating industrial equipment from non-computing sectors into interdisciplinary computer education.
Co-Authors Achmad Tavip Junaedi Affilla Fetty Anggraheni Agung Suranto Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Andi Angelica Angelica Anton Anton Anton Anton Aprilia, Bord Nandre Arih Dwi Prihastomo Aris Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Azridjal Aziz Bord Nandre Aprila Cecilia Cecilia Cecilia Cecilia, Cecilia Christian Rusli Dadi Komardi Dania Ayu Lestari David David Desnelita, Yenny Dewi Fortuna Ayu Dhea Anggelina Dilahk Yladbla Dodi Sofyan Arief Eddy, Pujiono Efi Rofianto Hia Emiliana Shania Meta Nahak Erpiani Siregar Evelyn Wijaya Fadrul Fadrul Fadrul, Fadrul Fahmi Oscandar Fitri Yani Fitri Yani Fransisca Hanita Rusgowanto Fransisca, Luciana Geovanie, Geovanie Gusrio Tendra Hadi, Syukri Haristan, Meiviana Harry Patuan Panjaitan Helly Aroza Siregar Hinsatopa Simatupang Horsiando, Eric Hutahuruk, Marice Br I Gusti Ayu Asri Pramesti Ienne Yoseria Putri Ienne Yoseria Putri Indra Tri Mahayana Indrastuti, Sri Indri Yovita Intan Purnama Intan Purnama Intan Purnama Jahrizal Jaswar Koto Jayawarsa, A.A. Ketut Jelia Juventia Jenny Angelica Jessen, Jessen Karina, Stefani Melisa Khomsiyah Khomsiyah Komardi, Dadi Koto, Jaswar Kristy Veronica Kristy Veronica Kudri, Muhammad Wan Luciana Fransisca Lutfi Yondri M Dalil Mardhian, Deby Fajar Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Martha Ng Meyer, Kaspar Michael Elian Davin Muhammad Adrian Agusta Muhammad Pringgo Prayetno Mukhsin Mukhsin Murtanto Murtanto Musa, Sulaiman Nabila Hestia Nabila Wahid Nabila Wahid Namso Ukanahseil Napitupulu, Ryan Pardomuan Nicholas Renaldo Nicholas, Eric Nindy Daviny Novita Yulia Putri Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Nyoto, Rebeccca La Volla Octavellyn, Shierly Onny Setyawan Onny Setyawan Pacquiao, Jose Rodrigo Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Puspita Salfasari Putri, Novita Yulia Rahman, Sarli Ramadani, Yulita Rebecca La Volla Nyoto Remy, Adrian Rezenebe Ngameyga Udab Ricky Wijaya Rizaldi Putra Rizaldi Putra Rizki, Ludhang Pradipta Robert David Sabrina Sabnah Sari, Yunia Sevendy, Tandy Siti Ngatikoh Sofyanto, Sofyanto Sri Susilawati Sucahyanto Suci Fitria Sari Sudarno Sudarno Sudarno Sugiyarti, Listya Suharti Suharti Suharti Suharti Suharti Sulaiman Musa Sulaiman Musa Sulaiman Musa Sun, Lee Ho Suranto, Agung Surya Safari SD Sutandijo, Sutandijo Suyono Suyono SUYONO Suyono Suyono Tandy Sevendy Tandy Sevendy Teddy Chandra Tito Suprayoga Tri Wijayanti, Firdha Umar Faruq Umar Faruq Veronica, Kristy Wahid, Nabila Wati, Yenny Widi, Rahma Wijaya, Boyke Wilda Susanti Wiliani, Novi Wulandari, Felia Resha Yenny Wati Yenny Wati Yohanes Yohanes Yolanda Pitra Kusumadewi Yunia Sari Yusnidar Yusnidar Yusrizal Yvonne Augustine