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NICHOLAS RENALDO
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Journal of Applied Business and Technology
Published by INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA
ISSN : 27225372     EISSN : 27225380     DOI : https://doi.org/10.35145/jabt
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JABT (Journal of Applied Business and Technology) is a media for exploration and discussion about Business Management and Technological problems arised in the society. It includes scientific articles in the form of research results, theory application, analytical studies, and literature studies on both areas. JABT also accumulates the literature reviews and critiques in improving theories and researches and offer contributions in delevoping educational methodology in the area of Business Management and Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 140 Documents
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Literature Review: Mediation Effects of Debt Maturity on Good Corporate Governance in Enhancing Financial Performance M. Hasmil Adiya; Masyuri Hamidi; Rida Rahim; Fajri Adrianto
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.125

Abstract

This study proposes a research model to investigate the mediating effect of debt maturity on the relationship between good corporate governance (GCG) and financial performance. The qualitative approach employed is a systematic literature review (SLR) technique, analyzing 11 articles selected from 142 related ones found on the Google Scholar database within the 2010-2021 research range based on inclusion and exclusion criteria. Debt maturity was found to play a crucial role in shaping the effectiveness of GCG mechanisms in managing financial risks and improving financial performance. The proposed research model has implications for researchers and practitioners, providing a basis for future empirical studies exploring the interplay between GCG, debt maturity, and financial performance. For practitioners, it offers a theoretical framework for developing policies and practices promoting effective GCG and optimal debt maturity structures to enhance financial performance. The findings inform the development of policies and procedures that promote good corporate governance and optimal debt maturity structures, leading to improved financial performance. Additionally, the proposed research model may be applied to other contexts, contributing to a better understanding of the role of debt maturity in the relationship between GCG and financial performance.
Toxic Workplace, Mental Health and Employee Well-being, the Moderator Role of Paternalistic Leadership, an Empirical Study Mustafa M. Alsomaidaee; Ban Ahmed Joumaa; Khalid Waleed Khalid
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.126

Abstract

Based on previous research results that recognized the role of paternalistic leadership in promoting a positive work climate, this study explored the impact of a toxic work environment on the mental health and well-being of employees. We used the quantitative methodology to collect and analyze data. A sample of 108 participants from Iraqi internet service provider (ISPs) companies represented the purposive study sample. We targeted employees who experienced the COVID-19 pandemic. All data was collected through an electronic questionnaire (Google and Microsoft Forms). The research model was tested using structural equation modeling (SEM). The results showed a negative effect of the toxic workplace on the mental health of employees. This also had a negative impact on their well-being. The results also indicated that paternalistic leadership has a positive effect on reducing the impact of toxic workplace on employees' mental health. This role was more apparent in modifying the negative relationship between mental health problems and employee well-being. The results showed that workplace bullying, in particular, is less affected by paternalistic leadership practices.
Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines Yohan Bakhtiar; Dion Yanuarmawan; Atik Tri Andari; Binti Shofiatul Jannah
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.124

Abstract

This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.
Customer Satisfaction in the Era of Competition 5.0 Andri Irawan; Dina Lusianti; Faridhatun Faidah
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.127

Abstract

This study aims to examine the effect of store atmosphere, customer experience, facilities, and price on customer satisfaction at Papa Ron’s Pizza Kudus restaurant. This research uses quantitative research methods. Collecting data in this study using a questionnaire. The population in this study were customers of the Papa Ron’s Pizza Kudus restaurant. Sampling was carried out using a non-probability sampling technique with a total sample of 100 customers by taking the number of samples using the Lemeshow method. The test tool uses are the Statistical Program for Social Sciences (SPSS) Version 23. The results show that the store atmosphere, customer experience, facilities, and price variables simultaneously influence customer satisfaction. Furthermore, the store atmosphere variable has a positive and significant effect, then the customer experience variable has a positive and significant, the facilities variable has a positive and insignificant effect, then the price variable has a positive and significant effect on customer satisfaction.
Emotional Intelligence, Workload, and Cyberloafing on Organizational Commitment and Performance of Teachers at the Pelalawan High School Level Nyoto; Sudarno; Priyono; Surikin; Renaldo, Nicholas
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.129

Abstract

Schools as the spearhead of education are required to improve the quality and quantity of learning outcomes. The number of problems in schools certainly cannot be separated from the concern of students, teachers, and education staff in achieving the school's vision and mission. This study aims to analyze the influence of emotional intelligence, workload, and cyberloafing on organizational commitment and performance of Indonesian language teachers at the Pelalawan high school level. The population of this study was all Indonesian language teachers at the high school level in Pelalawan Regency as many as 61 samples. This study used descriptive analysis and PLS Structural Equation Model analysis. The results of this study indicate that emotional intelligence is positively significant to organizational commitment, but not significant to teacher performance. The negative workload variable is not significant to organizational commitment but the positive is not significant to teacher performance. The cyberloafing variable is significantly positive on organizational commitment and not significantly negative on teacher performance.
Application of K-Means Algorithm in Clustering Model for Learning Management System Usage Evaluation Sholeh, Muhammad; Suraya; Dina Andayati
Journal of Applied Business and Technology Vol. 4 No. 3 (2023): 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.v4i3.130

Abstract

The use of a learning management system (LMS) is one of the media that can be used to disseminate lecturer materials to students. Materials that can be uploaded on the LMS can be in the form of lecture materials in the form of files, videos, or questions. The effectiveness of LMS can be evaluated by looking at activities in using LMS. The effectiveness of using LMS can be seen from the log. Log results from LMS can be evaluated in various ways and one way is to use data mining clustering models. The clustering model can be used to create student groupings and the clustering results can be labeled in the form of categories, such as very good, good, and bad categories. This labeling depends on the clustering results that will be processed in the modeling. The research method uses CRISP DM which consists of business understanding, data understanding, data preparation, modeling, evaluation, and deployment. The beginning of the research process is carried out by taking log data in the Moodle LMS. The clustering model in this research will use the K-Means algorithm and the evaluation of clustering results will be evaluated for performance using the Davies-Bouldin method. Implementation of data mining processing using Rapid Miner application. The datasheet used is a datasheet taken from the LMS log of the Computer Programming course in the Mechanical Engineering study program - AKPRIND Institute of Science & Technology Yogyakarta odd semester of the 2021/2022 and 2022/2023 academic years. The results of the study resulted in the best clustering based on the Davies Bouldin method of 2. The clustering results, cluster 0 consists of 28 data named the category of frequent access to LMS and cluster 1 consists of 54 with the category of not frequent access to LMS.
Net Profit Margin, Earnings per Share, Return on Asset, Debt Equity Ratio, and Current Ratio on Firm Value in Agricultural Sector Companies Listed on Indonesia Stock Exchange 2016-2021 Anton, Anton; Lorensa, Sherly; Purnama, Intan; Eddy, Pujiono; Andi, Andi
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.131

Abstract

This research purposed to determine the effect of net profit margin, earnings per share, return on asset, debt-equity ratio, dan current ratio on firm value in agricultural sector companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained was 25 companies. The analysis method of this research uses descriptive analysis and used SmartPLS software. From this research, it can be concluded that Net profit margin has a negative and significant effect on price book value. Return on asset and debt-equity ratio has a positive and significant impact on price book value. Earnings per share partially had a negative and not significant effect on price book value. The current ratio partially had a positive and insignificant effect on price book value.
Capital Structure, Profitability, and Block Holder Ownership on Dividend Policy using Free Cash Flow as Moderation Variable Renaldo, Nicholas; Sally; Musa, Sulaiman; Wahid, Nabila; Cecilia
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.132

Abstract

The aim of this study is to investigate the influence of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage companies in the consumer sector listed on the Indonesia Stock Exchange between 2017 and 2020. The research utilizes secondary data and employs purposive sampling to select a sample of 38 companies. Data analysis involves quantitative descriptive analysis and the use of SmartPLS software for various calculations. The findings indicate that block holder ownership does not significantly affect dividend policy, capital structure does not significantly impact dividend policy, profitability has a positive influence on dividend policy, and free cash flow does not significantly affect dividend policy. It is hoped that future researchers can add knowledge and insight in the field of financial and financing ratios and examine more deeply related to financial performance in the development of primary consumer goods sector companies on the IDX.
E-learning Teaching Materials: Accounting Information Systems Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): 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.v4i2.133

Abstract

This study aims to explain further about accounting information systems and serve as reference material for teaching with the e-learning method. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. Accounting information systems help organizations to collect, store, manipulate, and convey accounting information. This system helps managers to make the right decisions and make income statements more accurate. This system also helps managers to identify and control risks.
Development of Virtual Reality Applications - Digital Display for MSME “Tenun Ikat Bandar” Products Efendi, Fery Sofian; Cinderatama, Toga Aldila; Eliyen, Kunti
Journal of Applied Business and Technology Vol. 4 No. 3 (2023): 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.v4i3.134

Abstract

Covid-19 has dramatically impacted the SME sector since April 2020. The government has taken steps to support SMEs as part of the national economic recovery efforts during the pandemic. However, surveys conducted by institutions like BPS, Bappenas, and the World Bank have shown that SMEs need help with loan repayment and meeting expenses for electricity, gas, and employee salaries. SMEs face the challenges of layoffs, limited access to raw materials and capital, declining customers, and production and distribution constraints. Furthermore, changing consumer behavior, business competition, and activity restrictions require proactive measures from SMEs. To address these challenges, a team has proposed a sustainable solution - virtual outlets. Based on virtual reality technology, these outlets allow SMEs to display and sell their products in a digital environment. Visitors can explore every aspect of the virtual outlets, simulating the experience of visiting physical stores without needing in-person visits. This aligns with the new standard of physical/social distancing. Visitors can conveniently support SMEs through online transactions by leveraging virtual outlets, eliminating the need to visit physical stores.

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