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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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Big Data Technology Moderates the Effect of Financial Fundamentals on Firm Value in Indonesia's Technology Sector Renaldo, Nicholas; Elvina, Vivi; Chandra, Teddy; Veronica, Kristy; Junaedi, Achmad Tavip; Jahrizal, Jahrizal
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.95421

Abstract

The volatility of firm value in Indonesia’s technology sector—driven by fluctuating financial fundamentals such as leverage, liquidity, and profitability, alongside the accelerating role of big data adoption—highlights the urgent need to investigate how digital transformation moderates the relationship between financial indicators and firm value to ensure competitiveness and sustainability in capital markets. This research seeks to examine the impact of leverage, liquidity, and profitability on company valuation, with big data technology serving as a moderating variable, in technology sector firms listed on the IDX from 2019 to 2023. The advantage of this study lies in its focus on utilizing big data technology as a moderating variable assumed to influence corporate valuation. Secondary data were employed, and a purposive sampling technique was applied, resulting in a sample of 16 firms. Data were analyzed using multivariate linear regression and interaction regression analysis with SPSS software as the analytical tool. The results indicate that leverage has a positive impact on firm value, liquidity has a favorable effect on firm value, and profitability exerts a constructive influence on firm value. However, big data technology does not directly affect firm value, nor does it moderate the relationship between leverage and firm value or between liquidity and firm value. Nevertheless, big data technology strengthens the positive effect of profitability on firm value.
Digital Transformation Strategy to Enhance Consumer Trust in Apple Cider Vinegar Products through Quality, Legality, and Digital Education Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Panjaitan, Harry Patuan; Purnama, Intan; Jahrizal, Jahrizal; Yovita, Indri; Veronica, Kristy; Musa, Sulaiman; Wahid, Nabila
Interconnection: An Economic Perspective Horizon Vol. 2 No. 2 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v2i2.121

Abstract

The increasing popularity of Apple Cider Vinegar (ACV) as a health supplement has created opportunities for Micro, Small, and Medium Enterprises (MSMEs) in the health product market. However, issues such as exaggerated health claims, inconsistent product quality, lack of regulatory certifications, and insufficient consumer education have contributed to declining trust among digital consumers. This study explores how digital transformation can enhance consumer trust in ACV products through a qualitative approach involving in-depth interviews with ACV producers and digital content analysis. The findings reveal that many producers lack standardization in quality control, face challenges in obtaining legal certification (BPOM, halal), and underutilize digital platforms for health education. As a solution, the study proposes a strategic framework based on a digitally adapted Business Model Canvas, which integrates transparent product labeling, educational digital content, and trust signals such as verified reviews and interactive consumer engagement. This digital strategy not only strengthens brand credibility but also addresses health risks associated with improper ACV use, promoting safer and more informed consumption. The research contributes to the literature on digital business strategies for functional health products and provides a practical roadmap for MSMEs to build consumer trust through quality, legality, and education.
Development of IoT-Based Accounting System for Automatic Environmental Data Monitoring Susanti, Wilda; Renaldo, Nicholas; Chandra, Teddy; Tendra, Gusrio; Veronica, Kristy; Ramadhani, Ramadhani; Ramdani, Ramdani; Panjaitan, Harry Patuan; Junaedi, Achmad Tavip; Purnama, Intan
Interconnection: An Economic Perspective Horizon Vol. 2 No. 2 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v2i2.122

Abstract

This study aims to develop an IoT-based accounting system called Smart Eco Ledger to automatically monitor and record environmental data for use in environmental accounting reports. The system integrates sensors (e.g., temperature, humidity, CO₂), a microcontroller (ESP32), cloud storage (Firebase), and a user-friendly web dashboard. It enables real-time monitoring, automatic data logging, and simple report generation for environmental performance tracking. The results showed that the system works accurately, with high user satisfaction scores in usability testing. This innovation bridges the gap between environmental monitoring and accounting practices by eliminating manual input and increasing data reliability. The novelty of this research lies in the integration of IoT technology with environmental accounting in real-time, supported by cloud systems and interfaces accessible to accounting professionals. Although testing was limited to indoor conditions and a small sample size, the system shows potential for wider adoption. Future research may include sensor expansion, blockchain integration, mobile access, and AI-based forecasting. The Smart Eco Ledger contributes to sustainable accounting practices and demonstrates a practical solution for organizations committed to environmental responsibility and digital transformation.
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.
Big Data Analytics for Demand Forecasting in the Mushroom Supply Chain Renaldo, Nicholas; Veronica, Kristy; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Indrastuti, Sri; Susanti, Wilda; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila
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.
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.
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 Fifi Puspita Gusrio Tendra Hadi, Syukri Harry Patuan Panjaitan Hutahuruk, Marice Br Ida Ayu Putu Sri Widnyani Indrastuti, Sri Indri Yovita Jahrizal Koto, Jaswar Marlim, Yulvia Nora Musa, Sulaiman Nicholas Renaldo Nicholas, Eric Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Onny Setyawan Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Putri, Novita Yulia Ramadhani Ramadhani Ramdani Ramdani Rizaldi Putra Sudarno Sudarno Suhardjo Suhardjo Suhardjo Surya Safari SD Teddy Chandra Umar Faruq Wahid, Nabila Wahyu Joni Kurniawan, Wahyu Joni Widi, Rahma Wilda Susanti Yuliendi, Rangga Rahmadian Yusrizal Yusrizal