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Stakeholders’ Perspectives on Banking Support and Digital Accounting Adoption in the Palm Oil Industry Panjaitan, Harry Patuan; Renaldo, Nicholas; Junaedi, Achmad Tavip; Nyoto, Nyoto; Jahrizal, Jahrizal; Dalil, M; Arief, Dodi Sofyan; Puspita, Fifi; Nyoto, Rebecca La Volla; Veronica, Kristy
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.v3i2.135

Abstract

This study aims to investigate how stakeholders, including palm oil enterprises, smallholder cooperatives, banking institutions, and regulators, perceive the role of banking support in facilitating or hindering the adoption of digital accounting systems. This study employs a qualitative exploratory design to capture the diverse perspectives of stakeholders on the role of banking support in facilitating digital accounting adoption within the palm oil industry. A purposive sampling strategy will be employed to ensure participants possess direct experience with either banking support or digital accounting adoption. Data will be analyzed using thematic analysis. Interview transcripts, focus group notes, and documents will be coded inductively and deductively, guided by the research questions. The findings reveal that banks are not merely providers of financial capital but also act as institutional gatekeepers that shape reporting practices and encourage digital transformation. Larger enterprises view digital accounting as a strategic tool for efficiency and compliance, while smallholders often see it as a burdensome requirement.
Smart Processing Machines and Business Efficiency in Goat Milk Agro-Enterprises Junaedi, Achmad Tavip; Panjaitan, Harry Patuan; Renaldo, Nicholas; Nyoto, Nyoto; Jahrizal, Jahrizal; Dalil, M; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila; Veronica, Kristy; Faruq, Umar
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.
Co-Authors ', Juliandri ', Taryono AA Sudharmawan, AA Achmad Tavip Junaedi Afrilianti, Azyarah Agustina Albab, Iqbal Al Alvi Furwanti Alwie Amries Rusli Tanjung Amrudin Zaini Andi Andi Ando Fahda Aulia Anton Anton Any Widayatsari Bahruddin Bahruddin Budhi Anto Cecilia, Cecilia Dadi Komardi Dahlan Tampubolon Dahliyusmanto, Dahliyusmanto Dalil, M Dalil, M. Darmasari, Ria Davitra Hamid Dede Widiasti Denni Setiawan Deny Deny Deny Setiawan Dhea Anggelina Dodi Sofyan Arief, Dodi Sofyan Eka Armas Pailis Eka Armas Pailis Eka, Pailis Armas Elvina, Vivi Emiliana Shania Meta Nahak Erik Maunanta Eriyati ' Fadrul, Fadrul Fifi Puspita Firdaus Firdaus Firdaus Fransisca, Luciana Gusrio Tendra Gustiani, Andina Haloho Pebiantoni Jhon Hamidi Wahyu Harry Patuan Panjaitan Hera Fitri Yulia Heri, Helwen Herman Halim, Edyanus Heru Topani Hikmah Yetty Ida Ayu Putu Sri Widnyani Ida Zahrina Indri Yovita Iva Desman Jeni Novita Johar, M Fikhri Jumaita ' Khairiyati Hasan Koto, Jaswar Kristy Veronica Kurniawan, Buyung Leismana, Taufik Indra Linsen ' Lismawati Kerta Febrina M Hamid M Iqbal Jatmiko M, Surbakt Agus Machasin Machasin Machasin Machasin Maras, Iqbal Mardiana Mardiana Marhadi Marhadi Marhadi Marhadi, Marhadi Marlim, Yulvia Nora Marnis Marnis Marnis Mifta Fishah Muhammad Akbar Fatria Muhammad Roni Wahyudi Musa, Sulaiman Nadimisia, Tiara Dwisca Nahendra, Nanang Nicholas Renaldo Nurfikri, Abdul Nurfri Yolanda Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Okalesa, Okalesa Pailis Armas Eka Purba, Jansaris Othniel Purnama, Intan Putri, Novita Yulia Rahmad Saleh Warso Rahman, Sarli Rahmat Richard Rahmita Budiartiningsih Ramadhani Ramadhani Ramdani Ramdani Rizaldi Putra RR. Ella Evrita Hestiandari Sabrina Sabnah Samsir Santoso, Pamuji Hari Setiawan, Denni Setiawan, Rezi Simson Samosir Sondang Rosalina Sri Indarti Sri Kartikowati Sufnirayanti Sufnirayanti Suhada Suhada Suhardjo Suhardjo Suhardjo Sundari Ramadani M Susi Hendriani Susi Susanti Syamsu Herman Taryono ' Teddy Chandra Topani, Heru Tri Komala Zelly Tri Sukirno Putro Tri Sukirno Putro Umar Faruq Utami Nurhidayati Veronica, Kristy Wahid, Nabila Wahyu Hamidi Wahyu Hamidi Widayatsari, Any Wilda Susanti Wiranata, Arya Yunus, Helwin Zaini, Amrudin Zulfadil Zulkarnain Zulkarnain