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All Journal JIA (Jurnal Ilmiah Akuntansi) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi 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
Veronica, Kristy
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING

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Uncovering the Path to Successful Digital Performance through Digital Technology and Digital Culture as Moderation Junaedi, Achmad Tavip; Renaldo, Nicholas; Yovita, Indri; Augustine, Yvonne; Veronica, Kristy
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.3959

Abstract

The main aim of the research is to detail the relationship between digital technology adoption and corporate performance indicators, paying particular attention to the way digital culture plays a key moderating role in this process. This research was conducted qualitatively through surveys and interviews. The informants used in this research were 3 informants. Survey and interview results show a large variety of answers from informants. From the results of the interviews, the dimensions and indicators forming the variables of digital technology, digital culture, and digital performance were obtained. A deep understanding of the complex relationship between digital technology, company performance, and digital culture is a key foundation for developing effective strategies. Digital technology influences digital performance, digital culture influences digital performance, and digital culture moderates the influence of digital technology on digital performance, respectively qualitatively. Companies are recommended to provide in-depth education and training to employees on the use of digital technology and its impact on company culture. Encourage employee acceptance and active involvement in digital transformation.
Innovative Approaches to Cloud-Based Accounting Information Systems: Integrating AI, Blockchain, and IoT Mukhsin, Mukhsin; Renaldo, Nicholas; Junaedi, Achmad Tavip; Veronica, Kristy; Cecilia, Cecilia
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.4375

Abstract

A cloud-based accounting information system (AIS) leverages cloud computing technology to manage financial data and processes. This research aims to explore innovative aspects in developing a cloud-based AIS to address contemporary business needs and technological advancements. The primary objectives are to design a cloud-based AIS incorporating cutting-edge technologies, evaluate the effectiveness of these innovations in enhancing system performance and user experience, and identify challenges and best practices in implementing a cloud-based AIS. The study's contributions are twofold: academically, it provides a comprehensive framework for developing innovative cloud-based AISs; practically, it offers a solution for businesses seeking to enhance their accounting processes through advanced technology. Proposed innovations include AI-powered financial analysis, blockchain-based security, IoT-integrated expense management, and advanced data visualization. A mixed-methods approach will be employed, combining quantitative and qualitative data collection and analysis. The research methodology involves system design, prototyping, technology integration, development, testing, deployment, evaluation, and maintenance. The algorithm for building the cloud-based AIS includes steps such as requirement analysis, system design, prototyping, technology integration, development, testing, deployment, evaluation, and maintenance. The discussion highlights the importance of each step in ensuring the system's success, focusing on user-centric design, scalability, and advanced technological integration. The research concludes that developing a cloud-based AIS with novel features has the potential to transform financial management practices, providing a more efficient, secure, and user-friendly accounting solution. Future research will address challenges related to data privacy and security, user adoption, scalability, and interoperability.
The Impact of Decentralized Finance (DeFi) on Traditional Banking Systems: A Novel Approach Hadi, Syukri; Renaldo, Nicholas; Purnama, Intan; Veronica, Kristy; Musa, Sulaiman
International Conference on Business Management and Accounting Vol 2 No 1 (2023): 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.v2i1.4376

Abstract

This research explores the transformative impact of Decentralized Finance (DeFi) on traditional banking systems. DeFi, leveraging blockchain technology and smart contracts, has emerged as a significant disruptor in the financial industry by offering decentralized, transparent, and accessible financial services. This study aims to assess how DeFi challenges conventional banking models and the implications for the future of financial services. Through a mixed-methods approach, combining quantitative analysis of financial data and qualitative insights from industry experts, this research identifies key components of DeFi and examines its effects on traditional banking operations, customer experiences, and financial stability. The findings reveal a significant increase in DeFi transaction volumes and user engagement, accompanied by a reduction in certain traditional banking activities. While DeFi offers benefits such as lower transaction costs and enhanced accessibility, it also introduces challenges related to security, regulatory uncertainty, and market volatility. The study concludes that DeFi presents both opportunities and risks for traditional banking systems. To remain competitive, traditional banks may need to adopt blockchain technologies and explore strategic partnerships with DeFi platforms. Policymakers are advised to develop clear regulatory frameworks to manage associated risks while fostering innovation. This research provides valuable insights for financial institutions, regulators, and investors navigating the evolving landscape of financial services.
The Role of Artificial Intelligence in Early Detection of Financial Statement Fraud in Digital Financial Institutions, AI-Fraud Behavior Integration Model Renaldo, Nicholas; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 1 (2024): 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.v3i1.5093

Abstract

The novelty of this study lies in its qualitative exploration of how Artificial Intelligence is conceptualized, adopted, and integrated into fraud detection systems in digital financial institutions, especially in developing countries. This study also makes Renaldo-Veronica AI-Fraud Behavior Integration Model. This study uses a qualitative exploratory approach, aiming to understand the perceptions, practices, and challenges associated with the use of Artificial Intelligence (AI) for early detection of financial statement fraud in digital financial institutions. The model uncovers how behavioral drivers of fraud (pressure, opportunity, rationalization) intersect with AI adoption drivers (perceived usefulness, ease of use, intention). The Renaldo-Veronica AFBI Model advances fraud theory by integrating psychological and technological constructs in a single analytical framework. Introduces digital rationalization as a modern form of fraud justification, expanding the Fraud Triangle for the AI era. Future research can use quantitative validation of the Renaldo-Veronica AFBI Model using structural equation modeling (SEM) or PLS to test relationships between fraud and AI adoption constructs.
Implementation of PSAK 64 in Indonesian Oil and Gas Companies under Production Sharing Contracts Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Jahrizal, Jahrizal; Dalil, M; Arief, Dodi Sofyan; Koto, Jaswar; Musa, Sulaiman; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): 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.v3i2.5115

Abstract

This study seeks to identify best practices, uncover implementation gaps, and provide recommendations to improve the quality and comparability of financial reporting in the sector. This study employs a qualitative case study approach to gain an in-depth understanding of the implementation of PSAK 64 in Indonesian oil and gas companies operating under the Production Sharing Contract (PSC) model. The sample is selected using purposive sampling, focusing on companies that: Operate in the upstream oil and gas sector in Indonesia, are governed by the PSC model, and have published financial reports in accordance with PSAK 64. The study findings reveal that while companies generally comply with the basic requirements of PSAK 64, there is considerable variation in the interpretation and application of specific provisions, particularly those related to the recognition, measurement, and disclosure of exploration and evaluation (E&E) assets. This study contributes to the accounting literature by highlighting how a single standard (PSAK 64) can be applied differently based on the contractual and regulatory environment.
Human Resource Analytics Strategy to Optimize Digital Business Accounting Processes SD, Surya Safari; Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Panjaitan, Harry Patuan; Hutahuruk, Marice Br; Yovita, Indri; Cecilia, Cecilia; Wahid, Nabila; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 2 (2025): 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.v3i2.5125

Abstract

The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. The study seeks to generate novel insights into how HR analytics can serve as a strategic lever, moving beyond conventional HR metrics to drive improvements in process performance, employee competencies, and organizational agility. This study adopts a qualitative exploratory design to understand how organizations leverage Human Resource Analytics (HRA) to optimize digital business accounting processes. To address the novelty of exploring how HRA supports digital accounting (an under-researched link), this study will focus on cross-functional perspectives, collecting data from both HR and accounting leaders rather than HR alone. The findings reveal that when HRA is applied cross-functionally, it becomes a powerful enabler of digital transformation by identifying skill gaps, informing targeted training, and improving accounting process outcomes such as accuracy and efficiency. HR and Finance leaders should collaborate to embed HR analytics into transformation projects, ensuring that skill gaps are identified and addressed proactively.
Credit Risk Prediction Model Using Artificial Intelligence in Digital Financial Systems Junaedi, Achmad Tavip; Renaldo, Nicholas; Suhardjo, Suhardjo; Musa, Sulaiman; Veronica, Kristy
International Conference on Business Management and Accounting Vol 3 No 1 (2024): 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.v3i1.5092

Abstract

This study adopts a qualitative approach to examine how AI-based credit risk models are conceptualized and applied in digital finance, with a focus on emerging economies. The novelty of this study lies in: Exploring the human dimensions of AI adoption, including trust and interpretation by credit practitioners; Highlighting ethical and governance issues such as bias, fairness, and data privacy; Identifying hybrid models that combine AI with human oversight in risk decisions; and Offering policy insights for the responsible integration of AI in digital credit systems. This study uses a qualitative exploratory approach to investigate how Artificial Intelligence (AI) is conceptualized, implemented, and perceived in the context of credit risk prediction in digital financial systems. Through a qualitative, multi-case approach involving interviews and document analysis, it finds that AI offers substantial potential to improve credit risk models, particularly through the use of alternative behavioral data. These findings highlight the need for a balanced credit assessment framework where AI supports, but does not completely replace, human expertise.
Co-Authors Achmad Tavip Junaedi Alkhairi, M. Habib Amries Rusli Tanjung Andi Andi Augustine, Yvonne Cecilia, Cecilia Dalil, M Dalil, M. Dodi Sofyan Arief, Dodi Sofyan Elvina, Vivi Fadrul, Fadrul Gusrio Tendra Hadi, Syukri Harry Patuan Panjaitan Hutahuruk, Marice Br Ida Ayu Putu Sri Widnyani Indri Yovita Jahrizal Koto, Jaswar Musa, Sulaiman Nicholas Renaldo Nicholas, Eric Nyoto Nyoto, Nyoto Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Putri, Novita Yulia Ramadhani Ramadhani Ramdani Ramdani Rizaldi Putra Setyawan, Onny Sudarno Sudarno Suhardjo Suhardjo Suhardjo Surya Safari SD Teddy Chandra Wahid, Nabila Widi, Rahma Wilda Susanti Yusrizal Yusrizal