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ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE Nicholas Renaldo; Suharti; Andi; Novita Yulia Putri; Cecilia
Journal of Applied Business and Technology Vol. 2 No. 3 (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 (591.641 KB) | DOI: 10.35145/jabt.v2i3.83

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a community group or family. Micro, Small, and Medium Enterprises (MSMEs) SMEs have a strategic role in national economic development because apart from contributing to national economic growth they can also provide a large workforce. The inability to present the accounting and information used is one of the weaknesses of the management side. This study focuses on the effect of accounting information systems on performance in Micro, Small, and Medium Enterprises (UMKM). Company performance is the condition of the company which is analyzed using financial analysis tools so that good and bad conditions can be produced that reflect the company's financial performance in a certain period. The population in this study are the owners of Micro, Small, and Medium Enterprises spread across the city of Pekanbaru with a total of 1,201 units. The sample of this research is 100 respondents who own Micro, Small, and Medium Enterprises (MSMEs). Sampling uses the convenience sampling technique, a convenience sample is formed when we select elements from a population on the basis of what elements are easily obtained by owners of Micro, Small, and Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The results of this study indicate that the accounting information system variables affect the performance variables of Micro, Small, and Medium Enterprises (MSMEs) in the Pekanbaru city area.
Leveraging Information Technology for Enhanced Information Quality and Managerial Performance Sudarno; Novita Yulia Putri; Nicholas Renaldo; Marice Br. Hutahuruk; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 1 (2022): 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.v3i1.97

Abstract

This study aims to analyze and understand the contribution of information technology and its impact on information quality and management performance in the digital printing industry. The approach used in this study is causality between variables, while the sampling technique used is a census method, which means that the entire population is a target sample of 52 respondents who are business leaders. To measure the variables in this study, variable indicators consisting of a five-level Likert scale have been used, while the analysis method used to demonstrate the hypothesis is SmartPLS Software. The results of this study find that information technology has a positive contribution to improving information quality and management performance in the digital printing industry. The results show that improving information quality and management performance can be achieved by using new information technology and computer-based telecommunications. It was also found that the quality of information has a positive and significant effect on improving managerial performance. This implies that to improve the management performance of the digital printing industry, information quality support is required so that the decisions taken are effective and relevant to achieving management performance and maintaining business continuity.
How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation Nicholas Renaldo; Suyono; Andi; Novita Yulia Putri; Cecilia
Journal of Applied Business and Technology Vol. 4 No. 1 (2023): 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.v4i1.123

Abstract

This study aims to analyze the role of leverage which moderates the effect of business intelligence, intellectual capital, and financial performance on firm value and is controlled by the variable firm size and sales growth in manufacturing industry companies on the IDX in 2013-2021. This study uses secondary data and panel data, a sample of 420 manufacturing industry companies in 2013-2021. The results of the first model study before moderation show that the independent variables of business intelligence, intellectual capital and company performance have a positive effect on firm value. However, for the leverage variable it has a negative effect on firm value, which shows that the higher the debt owned, the lower the company's value. The application of business intelligence can be done through the improvement of a good integrated system. Companies should optimize their intellectual capital. The use of debt to finance a company can increase the value of the company, this increase should be considered before making a decision by considering the risks that will arise and the cash flows that will be received.
THE EFFECT OF QUALITY SERVICE ON CLIENT SATISFACTION AND LOYALTY IN TAX AND MANAGEMENT CONSULTANT OFFICE Suyono Suyono; Ferri Firnando; Rangga Rahmadian Yuliendi; Sudarno Sudarno; Novita Yulia Putri
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2834

Abstract

The purpose of this study was to find out, test and analyze the effect of service quality on the satisfaction and loyalty of clients of tax and management consultant office Dr. Sudarno, S.Pd., M.M., BKP and colleagues Pekanbaru. The study was conducted at the office of tax and management consultant Dr. Sudarno Pekanbaru. The study time starts in August and until November 2021. Respondents in this study were taken from the client office of tax and management consultant Dr. Sudarno Pekanbaru, which is as many as 86 clients consisting of WPOP and WPB. The sampling techniques used in the study used saturated samples in which all members of the population were sampled. The number of samples used in the study was that all members of the study object population were 86 respondents. The data analysis techniques in this study used descriptive analysis the help of SPSS version 21 software. The results showed (1) Assurance has had a significant positive impact on client satisfaction (2) reliability, responsiveness, empathy, and tangibles have not had a significant positive impact on client satisfaction. Tangibles and satisfaction have a significant positive impact on client loyalty. (4) Reliability, responsiveness, assurance and empathy have not had a significant positive impact on client loyalty.
Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types Nicholas Renaldo; Andi Andi; Novita Yulia Putri; Fitri Yani
International Conference on Business Management and Accounting Vol 1 No 2 (2023): 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.v1i2.3078

Abstract

A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS Suharti Suharti; Ilynn Ilynn; Fitri Yani; Novita Yulia Putri; Febdwi Suryani; Yusrizal Yusrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): 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.v7i2.2919

Abstract

ABSTRACT This research aims to analyze the effect of the Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover variables on the Profit Growth. The population in this research were all consumer non cyclicals companies listed on the Indonesia Stock Exchange. While the samples taken in this research were 43 companies using purposive sampling method. Secondary data were obtained from the IDX. The independent variables used are Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Assets Turnover. The dependent variable used is Profit Growth. The data analysis technique used is Multiple Linear Analysis using the Smart PLS program. The results of this research indicate that the Current Ratio, Debt To Equity Ratio, Return On Assets have a positif and insignificant effect on the Profit Growth. While Total Assets Turnover variable has a negative and insignificant effect on the Profit Growth. Keywords: Consumer Non Cyclicals; Current Ratio; Debt To Equity Ratio; Return On Assets; Total Assets Turnover; Profit Growth. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh variabel Current Ratio, Debt To Equity Ratio, Return On Assets, dan Total Assets Turnover terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah seluruh perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel yang diambil dalam penelitian ini sebanyak 43 perusahaan dengan menggunakan metode purposive sampling. Data sekunder diperoleh dari BEI. Variabel independen yang digunakan adalah Current Ratio, Debt To Equity Ratio, Return On Assets, dan Total Assets Turnover. Sedangkan variabel dependen yang digunakan adalah Pertumbuhan Laba . Teknik analisis data yang digunakan adalah Analisis Linear Berganda dengan menggunakan Program Smart PLS. Hasil penelitian ini menunjukkan bahwa variabel Current Ratio, Debt to Equity Ratio, Return On Assets berpengaruh positif dan tidak signifikan terhadap variabel pertumbuhan laba. Sedangkan Total Assets Turnover berpengaruh negatif dan tidak signifikan terhadap variabel pertumbuhan laba. Kata Kunci : Consumer Non Cyclicals; Current Ratio; Debt To Equity Ratio; Return On Assets; Total Assets Turnover; Pertumbuhan Laba.
Sosialisasi Entrepreneurship Award Tips dan Trik Jenis Usaha Yang Dapat Meraih Pemenang Tingkat Nasional Mimelientesa Irman; Novita Yulia Putri; Restu Hayati; Desi Mardianty; Lintang Nur Agia; Jansaris Othneil Purba; Syukri Hadi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): 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.v3i1.3179

Abstract

The form of this activity is socialization of the Entrepreneurship Award as well as information on Tips and Tricks for Types of Businesses That Can Win EA Winners which are carried out on a National Level scale. This activity was carried out by the Riau Islamic University Career Center which invited lecturers from the Pelita Indonesia Business Institute, this invitation was established because IBTPI in 2021 and 2022 managed to win the Entrepreneurship Award. It is hoped that the socialization and information from resource persons (IBTPI lecturers) can motivate and create creative ideas for UIR students/I and also become winners in the EA 2023 later.
DAMPAK RISIKO BISNIS, PERTUMBUHAN PENJUALAN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL: STUDI KASUS PERUSAHAAN FOOD & BEVERAGE Suyono Suyono; Novita Yulia Putri; Harry Patuan Panjaitan; Grece Valency; Muhammad Ridwan
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): 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.v8i2.4459

Abstract

ABSTRACT This study aims to analyze the effect of Business Risk, Sales Growth, Liquidity, Profitability and Company Size on the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is all food & beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021, totaling 72 companies. The sample in this study was taken using a purposive sampling technique and a total of 43 food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique used is documentation and the type of data used is secondary data. The data analysis technique used is Multiple Regression Analysis with the help of the SmartPLS application. From this study it can be concluded that Liquidity and Company Size have a significant negative effect on the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. Meanwhile, Business Risk, Sales Growth, and Profitability are not significant to the Capital Structure of food & beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021. Future researchers can develop this research, such as researching different sectors, adding other variables that have not been included in this research, or changing the research period. Keywords : Business Risk; Sales Growth; Liquidity; Profitability; Company Size; CapitaL Structure ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Risiko Bisnis, Pertumbuhan Penjualan, Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Populasi dalam penelitian ini seluruh perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 sebanyak 72 perusahaan. Sampel dalam penelitian ini diambil dengan teknik purposive sampling dan berjumlah 43 perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknik pengumpulan data yang digunakan yaitu dokumentasi dan jenis data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan adalah Analisis Regresi Berganda dengan bantuan aplikasi SmartPLS. Dari penelitian ini dapat disimpulkan bahwa Likuiditas dan Ukuran Perusahaan signifikan negatif terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sedangkan Risiko Bisnis, Pertumbuhan Penjualan, dan Profitabilitas tidak signifikan terhadap Struktur Modal perusahaan subsektor food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Kata Kunci : Risiko Bisnis; Pertumbuhan Penjualan; Likuiditas; Profitabilitas; Ukuran Perusahaan; Struktur Modal
PROMOTION, INFLUENCER MARKETING, AND ONLINE CUSTOMER REVIEW ON PURCHASE DECISIONS IN SHOPEE E-COMMERCE (A CASE STUDY ON THE COMMUNITY IN PEKANBARU) Achmad Tavip Junaedi; Nabila Hestia; Suhardjo Suhardjo; Jenny Angelica; Nicholas Renaldo; Amries Rusli Tanjung; Novita Yulia Putri; Marice Br Hutahuruk; Yusnidar Yusnidar; Muhammad Adrian Agusta
Procuratio : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i1.4920

Abstract

This research investigates the influence of Promotion, Influencer Marketing, and Online Customer Reviews on purchase decisions in the E-Commerce platform Shopee in Pekanbaru. The determination of the research sample utilizes accidental sampling. This study employs primary data, which is directly obtained from respondents by distributing questionnaires or statement lists to the predetermined sample. Secondary data generally consists of evidence, records, or historical reports organized in published archives. The method used is multiple linear regression analysis with a sample size of 100 respondents. The research findings indicate that Promotion and Online Customer Review significantly influence purchase decisions on Shopee E-commerce in the city of Pekanbaru, while Influencer Marketing does not significantly affect purchase decisions on Shopee E-commerce in the city of Pekanbaru. Penelitian ini bertujuan untuk mengetahui pengaruh Promosi, Influencer Marketing, dan Online Customer Review terhadap keputusan pembelian pada platform E-Commerce Shopee di Pekanbaru. Penentuan sampel penelitian menggunakan teknik accidental sampling. Penelitian ini menggunakan data primer yang diperoleh langsung dari responden dengan cara menyebarkan kuesioner atau daftar pernyataan kepada sampel yang telah ditentukan. Data sekunder pada umumnya berupa bukti-bukti, catatan, atau laporan historis yang terorganisasi dalam arsip yang diterbitkan. Metode yang digunakan adalah analisis regresi linier berganda dengan jumlah sampel sebanyak 100 responden. Hasil penelitian menunjukkan bahwa Promosi dan Online Customer Review berpengaruh signifikan terhadap keputusan pembelian pada E-Commerce Shopee di Kota Pekanbaru, sedangkan Influencer Marketing tidak berpengaruh signifikan terhadap keputusan pembelian pada E-Commerce Shopee di Kota Pekanbaru.
THE IMPACT OF BRAND EQUITY, PRODUCT QUALITY, AND PRODUCT INNOVATION IN EFFORTS TO ENHANCE PURCHASE DECISIONS FOR MAKITA MAKTEC PRODUCTS AT PT. YANMARINDO PERKASA Muhammad Wan Kudri; Suyono Suyono; Novita Yulia Putri; Nyoto Nyoto; Yvonne Augustin S; Muhammad Ridwan
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 3 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i3.4554

Abstract

The purpose of this study is to determine the influence of brand equity, product quality and product innovation on the purchase decision of Makita Maktec products at PT. Yanmarindo Perkasa. The data analysis technique of this study uses descriptive analysis and multiple linear regression analysis. The research population is consumers who make purchase transactions at PT. Yanmarindo Perkasa. The sampling technique was used by the Roscoe method. The number of samples in this study is 100 respondents from all customers who have purchased Makita Maktec products at PT. Yanmarindo Perkasa. The data analysis technique used for the SPSS test. The results of this study show that brand equity has a positive and significant effect on purchase decisions while product quality and product innovation have no effect and are not significant on purchase decisions. For researchers interested in conducting further research, it is better to add other variables. Further research can also be conducted on different companies with a wider scope and a larger sample. Tujuan dari penelitian ini adalah untuk menentukan pengaruh dari brand equity, kualitas produk, dan inovasi produk terhadap keputusan pembelian pada produk Makita Maktec di PT. Yanmarindo Perkasa. Teknik analisis data yang digunakan pada penelitian ini adalah analisa deskriptif dan regresi linear berganda. Populasi pada penelitian ini mencakup semua pelanggan yang melakukan transaksi pembelian di PT. Yanmarindo Perkasa. Teknik pengambilan sampel yang digunakan adalah Metode Roscoe dengan jumlah sampel sebanyak 100 responden dari seluruh pelanggan yang pernah membeli produk Makita Maktec di PT. Yanmarindo Perkasa. Teknik analisis data pada penelitian ini menggunakan Uji SPSS. Hasil penelitian menunjukkan bahwa brand equity memiliki pengaruh signifikan positif terhadap keputusan pembelian, sedangkan kualitas produk dan inovasi produk tidak berpengaruh signifikan pada keputusan pembelian. Untuk peneliti selanjutnya, disarankan untuk dapat menambahkan variabel lainnya ataupun melakukan penelitian pada perusahaan lain dengan cakupan dan jumlah sampel yang lebih luas.