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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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The Influence of Learning Environment on Students' Social Behavior Renaldo, Nicholas; Widi, Rahma; Alkhairi, M. Habib; Hutahuruk, Marice Br; Veronica, Kristy
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.117

Abstract

This research is aim to analyze the influence of various learning environments (physical, digital, and hybrid) on students' social behavior. This research aims to contribute valuable insights into the evolving educational landscape, offering practical implications for educators, school administrators, and policymakers in fostering holistic student development. This study is grounded in Vygotsky's Sociocultural Theory, which emphasizes the fundamental role of social interaction in cognitive and behavioral development. This study employs a qualitative research design, using a phenomenological approach to explore students' lived experiences regarding the influence of the learning environment on their social behavior. This study demonstrates that students' social behavior is deeply influenced by the learning environment, whether traditional, digital, or hybrid. Well-structured and supportive learning environments, both physical and digital, promote positive social interactions, empathy, and teamwork among students. Future research should explore the long-term impact of different learning environments on students' social behavior, particularly in the context of evolving educational technologies.
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.
Exploring the Meaning of Employee Loyalty through the Lens of Organizational Behavior: A Phenomenological Study in Digital Start-up Firms Purnama, Intan; Renaldo, Nicholas; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Veronica, Kristy
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.
TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): 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.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
Building a Value-Oriented Digital Business Model for Traditional Anti-Migraine Herbal Tea Products Renaldo, Nicholas; Veronica, Kristy; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Fadrul, Fadrul; Andi, Andi; Suhardjo, Suhardjo; Susanti, Wilda; Tendra, Gusrio; Jahrizal, Jahrizal
Luxury: Landscape of Business Administration Vol. 3 No. 1 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i1.125

Abstract

The growing demand for natural health solutions and the integration of digital lifestyles presents new opportunities for innovation in traditional herbal products. This study aims to design a value-oriented digital business model for an anti-migraine herbal tea, combining traditional herbal knowledge with modern digital entrepreneurship and accounting systems. The research used a qualitative approach, integrating the Business Model Canvas (BMC), Value Proposition Canvas (VPC), and digital accounting to formulate a scalable and consumer-centric business framework. The herbal formulation, consisting of ginger, peppermint, turmeric, lemongrass, lavender, cinnamon, and stevia, was developed based on scientific literature and traditional practices. Through consumer insights, market segmentation, and prototype evaluation with stakeholders and experts, the model was validated for its market viability and alignment with health-conscious and digital native consumers. The findings indicate that the integration of digital accounting enhances transparency, financial control, and business credibility, while the overall model supports sustainability, traceability, and value creation. This research contributes to the fields of digital business, sustainable product innovation, and the commercialization of traditional medicines. Future research is recommended to combine quantitative validation and clinical testing to improve the robustness and impact of the model.
Economic Feasibility of Nutrient-Rich Fertilizer Derived from Solid and Empty Fruit Bunches of Oil Palm Setyawan, Onny; Renaldo, Nicholas; Suhardjo, Suhardjo; Tendra, Gusrio; Veronica, Kristy; Junaedi, Achmad Tavip; Tanjung, Amries Rusli
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.v3i2.126

Abstract

This study aims to evaluate the economic feasibility of producing nutrient-rich fertilizers from solid fruit bunches (FBs) and empty fruit bunches of oil palm, taking into account nutrient composition, production process, cost structure, and potential market opportunities. This study bridges the gap between agricultural science and business economics by combining nutrient analysis of oil palm solids and empty fruit bunches with a cost-benefit evaluation and market potential assessment. This study used a mixed-methods design that combined: (1) experimental laboratory analysis (nutrient profiles and processing trials); (2) process mass balance and cost accounting to develop a production cost model; and (3) market and financial analysis (surveys, price benchmarking, and financial valuation). This study shows that solid palm oil waste, specifically solid decanter cake and empty fruit bunches (jangkos), contains significant macro and micronutrients that can be converted into high-value products such as organic fertilizer and soil conditioner. Provide palm oil mills with a science-based business model to convert waste into value-added products.
Location-Based Analysis of Household Internet Access Trends in Indonesia Using Chi-Square Analysis Putri, Novita Yulia; Veronica, Kristy; Renaldo, Nicholas; Tanjung, Amries Rusli; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Nyoto, Nyoto; Purnama, Intan; Koto, Jaswar; Jahrizal, Jahrizal
Reflection: Education and Pedagogical Insights Vol. 2 No. 2 (2025): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v2i2.133

Abstract

This study examines the percentage of Indonesian households accessing the internet in the past three months, disaggregated by location, during the period 2015–2017. Using secondary data from the National Socio-Economic Survey (SUSENAS) conducted by the Central Statistics Agency (BPS), the study applies descriptive statistics to identify access patterns and chi-square tests to evaluate potential relationships between household conditions and internet access location. The findings show a steady increase in household internet access over the three-year period, with home-based access emerging as the most dominant and growing mode of connectivity. Conversely, access via mobile vehicles declined, while internet use at workplaces and public facilities remained low. Chi-square analysis indicates no significant relationship between household conditions and access location. These results highlight the increasing reliance on household internet access and its potential role in supporting learning and digital literacy in Indonesia. However, persistent disparities across regions and socio-economic groups suggest that policies must go beyond infrastructure expansion to address issues of affordability, inclusiveness, and digital literacy. This study contributes to the literature on digital inclusion and provides implications for policymakers, educators, and stakeholders in advancing equitable access to education in the digital age.
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 Surya Safari SD Teddy Chandra Wahid, Nabila Widi, Rahma Wilda Susanti Yusrizal Yusrizal