Article Per Year (5 Year)
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This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) Accounting Profession Journal (APAJI) Jurnal Paradigma Akuntansi Computer & Science Industrial Engineering Journal
Ahmad, Ardian
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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The Role of Digital Technology in Sustainability Accounting: Findings from Pharmaceutical Companies in Indonesia Laurent, Agnes Fanny; Wahono, Agung Tri; Ahmad, Ardian; Leasa, Merlisye; Zega, Yosua; Ramadhan, Yanuar
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6420

Abstract

This study aims to explore the role of digital technology in sustainability accounting practices in the pharmaceutical industry in Indonesia. The use of technologies such as big data, artificial intelligence (AI), blockchain, and the Internet of Things (IoT) has enabled pharmaceutical companies to improve operational efficiency and transparency of sustainability reporting. This study also identified challenges faced by pharmaceutical companies, such as regulatory uncertainty, technology implementation costs, and data security issues. This research uses a Systematic Literature Review (SLR) approach to collect and analyse evidence from relevant studies. The results show that digital technology can improve the accuracy of sustainability reporting, reduce environmental impacts, and increase public trust in pharmaceutical companies. The findings support the need for investment in digital technology as part of a long-term sustainability strategy in the pharmaceutical sector.
ANALISI BEBAN KERJA MENTAL DAN FISIK OPERATORVISUAL SMT DI PT XYZ ahmad, ardian; Zetli, Sri
Computer Science and Industrial Engineering Vol 5 No 7 (2021): Comasie
Publisher : LPPM Universitas Putera Batam

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Abstract

ABSTRAK
TANTANGAN DAN PELUANG HILIRISASI NIKEL BAGI PERUSAHAAN TAMBANG DI INDONESIA Ahmad, Ardian; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.281

Abstract

Indonesia, being the world's largest producer and exporter of nickel, faces challenges in maximizing the added value of this resource. The raw nickel ore export ban policy, which was introduced to support downstreaming, aims to increase state revenue, create jobs, and diversify the economy towards high-tech sectors. The study used both descriptive qualitative approaches and SWOT to evaluate the impact of the policy. It focuses on barriers, opportunities, and implications for the local economy. The results show that the downstream sector has great potential to strengthen Indonesia's position in the world market through the development of nickel-based industries, but requires large investments in technology and infrastructure. The risks faced include international pressure and environmental damage associated with mining activities that require sustainable processing strategies, with the downstream policy Indonesia is expected to become a key player in the international market (electric vehicles and global energy storage technology).
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI (BEI) PERIODE 2017-2019 Ahmad, Ardian; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29609

Abstract

The purpose of this study is to empirically examine the effect of managerial ownership, institutional ownership, financial performance, and company growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses 44 manufacturing companies as a sample and uses multiple regression analysis. The results of this study indicate that managerial ownership does not have a significant positive effect on dividend policy, institutional ownership does not have a significant positive effect on dividend policy, financial performance does not have a significant positive effect on dividend policy, and company growth has a significant positive effect on dividend policy.
Co-Authors Agus Munandar Laurent, Agnes Fanny Leasa, Merlisye Ramadhan, Yanuar Rasyid, Ardiansyah Wahono, Agung Tri Zega, Yosua Zetli, Sri