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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.
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