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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.
Learning Smart Farming through IoT Prototypes, Educational Impacts of Smart Goat Housing Systems in Vocational Education Junaedi, Achmad Tavip; Renaldo, Nicholas; Susanti, Wilda; Yuliendi, Rangga Rahmadian; Kurniawan, Wahyu Joni; Marlim, Yulvia Nora; Veronica, Kristy; Panjaitan, Harry Patuan; Faruq, Umar; 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.v3i1.141

Abstract

This study investigates the educational impacts of learning smart farming through Internet of Things (IoT)-based smart goat housing systems in vocational education. The rapid digital transformation of agriculture has created a growing demand for graduates with strong technological and applied competencies; however, the integration of real smart farming technologies into vocational curricula remains limited. To address this gap, this research employed a quasi-experimental design with a pretest–posttest non-equivalent control group to compare IoT prototype-based learning with conventional instructional approaches. The study involved vocational students enrolled in agriculture-related programs, where the experimental group engaged in project-based learning using an operational IoT-enabled smart goat housing system, while the control group received traditional instruction. The findings indicate that students exposed to IoT prototype-based learning demonstrated significantly higher improvements in digital competence, applied learning outcomes, and learning engagement compared to those in the control group. Qualitative insights further revealed that authentic interaction with real-time data and automated systems enhanced students’ understanding, motivation, and confidence in using digital technologies. These results highlight the pedagogical value of integrating real IoT prototypes into vocational education and confirm the effectiveness of experiential and technology-enhanced learning approaches in developing workforce-relevant competencies. This study contributes to vocational education literature by positioning livestock-based smart farming systems as effective learning media for digital agriculture education.
Developing Social Accounting Competencies through IoT-Based Goat Farming Learning Systems Suhardjo, Suhardjo; Renaldo, Nicholas; Junaedi, Achmad Tavip; Veronica, Kristy; Panjaitan, Harry Patuan; Setyawan, Onny; Susanti, Wilda; Widi, Rahma; Faruq, Umar; 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 Digital Education Model with AI and IoT Integration in Sustainable Goat Farming Curriculum Prihastomo, Arih Dwi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Faruq, Umar; Koto, Jaswar; Jahrizal, Jahrizal; Nyoto, Nyoto; Fransisca, Luciana
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.v3i1.149

Abstract

The rapid advancement of Artificial Intelligence (AI) and Internet of Things (IoT) technologies has transformed agricultural production systems; however, their integration into agricultural education remains limited. This study develops and evaluates a Green Digital Education Model that integrates AI, IoT, and Material Flow Cost Accounting (MFCA) into a Sustainable Goat Farming Curriculum. Using a Research and Development (R&D) approach, the study followed four phases: needs analysis and curriculum mapping, system development and technological integration, pilot implementation, and evaluation. IoT sensors were deployed to collect real-time environmental and livestock data, which were integrated into a cloud-based dashboard and an AI-driven Decision Support System (DSS). An MFCA module was incorporated to enable environmental cost analysis and greenhouse gas emission calculations based on standardized methodologies. Pilot implementation in selected university courses demonstrated significant improvements in students’ digital literacy, sustainability awareness, and analytical decision-making skills, as evidenced by pre-test and post-test comparisons. Qualitative findings indicated increased engagement, motivation, and interdisciplinary collaboration. The model transforms conventional livestock education into a technology-driven “living laboratory,” aligning agricultural curricula with Education 4.0 principles and sustainability reporting standards. The study contributes a scalable framework for integrating green technology and digital innovation into higher education, supporting environmentally responsible and data-driven agricultural practices.
Analisis Strategi Pengembangan Industri Peternakan Kambing Peranakan Etawa “Fathur Farm” di Kecamatan Tambang Kabupaten Kampar Justisia Amru Coryna; Jahrizal Jahrizal; Mardiana Mardiana
Journal of Constitutional, Law and Human Rights Vol 1, No 2 (2025): September 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jclhr.v1i2.5458

Abstract

Persaingan dalam dunia usaha sangatlah sengit, sehingga para pelaku bisnis harus mampu merancang strategi pemasaran yang efektif agar produk mereka tetap bertahan di pasar, meskipun menghadapi perubahan zaman dan meningkatnya jumlah pesaing. Studi penelitian ini bertujuan untuk mengetahui strategi pengembangan apa yang paling efektif dan paling tepat yang dapat digunakan oleh perusahaan yang bergerak di industri peternakan kambing “Fathur Farm”. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Metode yang digunakan merupakan analisis SWOT, yang mana cara pengumpulan data dengan cara melakukan observasi dan wawancara dengan metode purposive sampling dan pengumpulan data dengan mencari sumber data dari beberapa sumber seperti jurnal, artikel ataupun  riset-riset yang sudah ada sebelumnya.
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 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 Hutahuruk, Marice Br Ida Ayu Putu Sri Widnyani Ida Zahrina Indri Yovita Iva Desman Jeni Novita Johar, M Fikhri Jumaita ' Justisia Amru Coryna 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 Onny Setyawan Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi 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 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 Wahyu Joni Kurniawan, Wahyu Joni Widayatsari, Any Widi, Rahma Wilda Susanti Wiranata, Arya Yuliendi, Rangga Rahmadian Yunus, Helwin Zaini, Amrudin Zulfadil Zulkarnain Zulkarnain