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Precision Multi-Forage Nutrition as a Driver of Sustainable Goat Agribusiness Performance Nicholas Renaldo; Jahrizal Jahrizal; Achmad Tavip Junaedi; Suhardjo Suhardjo; Onny Setyawan; Sulaiman Musa; Cecilia Cecilia
Journal of Applied Business and Technology Vol. 7 No. 1 (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/s2a28145

Abstract

Feed cost remains the largest expenditure in goat farming enterprises and significantly influences profitability, competitiveness, and long-term sustainability. Despite advances in precision livestock farming, limited studies have examined precision nutrition from an agribusiness perspective, particularly in tropical goat production systems. This study aims to analyze the role of Precision Multi-Forage Nutrition (PMFN) as a driver of sustainable goat agribusiness performance through the strategic integration of seven functional forage crops: Bonanza maize (Zea mays), Sweet Lady maize (Zea mays), Indigofera zollingeriana, Anaphalis javanica, Medicago sativa, Pakchong grass (Pennisetum purpureum × Pennisetum americanum), and Odot grass (Pennisetum purpureum cv. Mott). Using a descriptive case study approach combined with techno-economic and agribusiness feasibility analyses, the study evaluates the nutritional, operational, and economic contributions of diversified forage resources within integrated goat farming systems. The findings indicate that the PMFN framework enhances feed security, improves resource utilization efficiency, reduces dependence on external feed markets, and strengthens business resilience. The integration of seven complementary forage species creates a balanced nutritional ecosystem that supports productivity while simultaneously optimizing feed costs and improving profitability. Guided by the Resource-Based View (RBV), the study demonstrates that diversified forage resources can function as valuable, rare, inimitable, and non-substitutable strategic assets that contribute to sustainable competitive advantage. Furthermore, the study introduces the concept of Forage-Based Competitive Advantage (FBCA), which positions forage diversity and precision nutrition as strategic drivers of agribusiness performance rather than merely production inputs. The results suggest that Precision Multi-Forage Nutrition represents a transformative agribusiness innovation capable of enhancing economic sustainability, operational resilience, and long-term competitiveness in goat farming enterprises. These findings provide theoretical contributions to agribusiness strategy literature and practical implications for farmers, investors, and policymakers seeking sustainable livestock development models.
Digital Information Systems on Business Agility and Innovation in the Era of Industry 6.0 Mukhsin Mukhsin; Gusrio Tendra; Suhardjo Suhardjo; Suharti Suharti; Suyono Suyono; Achmad Tavip Junaedi; Andi Andi; Novita Yulia Putri; Yvonne Augustine; Nicholas Renaldo; Sulaiman Musa; Cecilia Cecilia
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.v6i1.204

Abstract

The primary objective of this study is to analyze the impact of advanced digital information systems on business agility and innovation within the industry 6.0 framework. Novelty in this research is to develop new dimension of digital information systems, business agility, and innovation. In this quantitative research, data will be collected using a structured questionnaire. The data will then be analyzed using Structural Equation Modeling. The sample size will be a minimum of 210 respondents, in accordance with SEM guidelines. The study confirms that Digital Information Systems (DIS) significantly improve Business Agility and that Business Agility positively influences Innovation. However, Digital Information Systems do not directly improve Innovation. Instead, Business Agility acts as a mediator, meaning that Digital Information Systems enhances Innovation indirectly through Business Agility. This finding highlights the indirect role of Digital Information Systems in fostering Innovation. Simply adopting digital systems is not enough to drive Innovation; rather, organizations must leverage these systems to enhance their agility, which in turn facilitates innovation. Future research should incorporate qualitative approaches (e.g., case studies, expert interviews) to better understand the mechanisms behind agility-driven innovation.
Green Intellectual Capital, Enterprise Risk Management and Corporate Social Responsibility on Environmental Performance and Financial Performance Suhardjo Suhardjo; Khomsiyah Khomsiyah
Journal of Applied Business and Technology Vol. 6 No. 3 (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.v6i3.216

Abstract

The purpose of this study is to obtain an overview of green intellectual capital (GIC), corporate risk management (ERM), corporate social responsibility (CSR), company size (SIZ), company age (AGE) and company certification (CER) in influencing environmental performance and financial performance. Helping to describe the development of green-based human resources, resilient and adaptive risk management, and the role of implementing local wisdom-based corporate social responsibility in impacting the company's environmental and financial performance in the long term. The research method uses multiple linear regression analysis using SMART PLS version 4 on 105 primary consumer goods sub-sector companies (non-cyclical consumers) listed on the IDX for the 2016-2022 period. The results of the study concluded that hypothesis 1, hypothesis 4, hypothesis 5, and hypothesis 7 were accepted, while hypothesis 2, hypothesis 3, and hypothesis 6 were rejected. The recommendation of this study is that the company's green intellectual capital has a strong impact on environmental and financial performance. Corporate risk management has a strong impact on financial performance only. And corporate social responsibility has a negative impact on environmental performance and financial performance. While environmental performance has a strong impact on financial performance. Green intellectual capital and corporate risk management are important elements in enhancing a company's competitiveness, uniqueness and sustainability.
Exploring the Meaning of Employee Loyalty through the Lens of Organizational Behavior: A Phenomenological Study in Digital Start-up Firms Intan Purnama; Nicholas Renaldo; Harry Patuan Panjaitan; Achmad Tavip Junaedi; Suhardjo Suhardjo; Kristy Veronica
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.
Design and Evaluation of a Mudharabah-Based Dairy Goat Investment Model Nicholas Renaldo; Achmad Tavip Junaedi; Suhardjo Suhardjo; Amries Rusli Tanjung; Sri Indrastuti; Umar Faruq; Sulaiman Musa; Nabila Wahid
Journal of Applied Business and Technology Vol. 6 No. 3 (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.v6i3.302

Abstract

The livestock sector plays a strategic role in strengthening food security, rural income generation, and sustainable agribusiness development in emerging economies. However, access to capital remains a critical constraint for small-scale livestock farmers, particularly under conventional interest-based financing systems that impose rigid repayment obligations amid biological and market uncertainties. This study aims to design and evaluate a mudharabah-based dairy goat investment model by integrating Islamic contract principles with livestock production economics. Using a quantitative financial feasibility modeling approach, the study simulates a one-year partnership contract incorporating milk revenue sharing, offspring profit allocation, biological production cycles, risk mitigation mechanisms, and monthly return distribution. Financial performance is assessed using Return on Investment (ROI), Net Present Value (NPV), and Payback Period, complemented by sensitivity analysis under optimistic, moderate, and pessimistic scenarios. The results indicate that the dual-revenue mudharabah model generates positive returns, maintains financial feasibility under moderate production variability, and enhances liquidity through periodic income distribution. From a theoretical perspective, the study extends Agency Theory by demonstrating that profit-sharing mechanisms improve incentive alignment and reduce agency costs, while operationalizing Islamic Contract Theory into a measurable agribusiness investment framework. The findings suggest that mudharabah-based livestock investment offers an economically viable, sharia-compliant, and socially inclusive financing alternative for sustainable rural development.
Big Data Analytics for Demand Forecasting in the Mushroom Supply Chain Nicholas Renaldo; Kristy Veronica; Achmad Tavip Junaedi; Suhardjo Suhardjo; Amries Rusli Tanjung; Sri Indrastuti; Wilda Susanti; Jaswar Koto; Sulaiman Musa; Nabila Wahid
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.v4i1.138

Abstract

The mushroom industry plays an increasingly important role in the agri-food sector due to rising demand for nutritious, functional, and sustainable food products. However, the mushroom supply chain faces significant challenges related to perishability, short shelf life, and demand uncertainty, which often result in inventory losses and inefficiencies. This study examines the role of big data analytics capability in enhancing demand forecasting accuracy and its impact on supply chain performance within the mushroom industry. Using a quantitative explanatory research design, data were collected through a structured questionnaire survey of mushroom supply chain actors, including producers, processors, distributors, and retailers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that big data analytics capability has a significant positive effect on demand forecasting accuracy and supply chain performance. Furthermore, demand forecasting accuracy partially mediates the relationship between big data analytics capability and supply chain performance. These findings highlight the strategic importance of data-driven forecasting in managing demand uncertainty and improving operational efficiency in perishable agribusiness supply chains. This study contributes to the literature by extending big data analytics and demand forecasting research to the mushroom industry, providing both theoretical insights and practical implications for enhancing supply chain sustainability and competitiveness.
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.