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Nicholas Renaldo
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INDONESIA
PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Published by INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA
ISSN : 30217563     EISSN : 29885590     DOI : https://doi.org/10.35145/icobima
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING (ICOBIMA) is a means to convey and develop ideas and thoughts in creating progress in the fields of business science, management, accounting, and other related fields. Some of the scopes of the discussion held by ICOBIMA are technology and innovation, business sustainability, business ethics, international business management, e-commerce and digital, entrepreneurship, strategic management, and other relevant business, management, and accounting topics. This conference aims to add study, knowledge insight, and provide newness in the fields of business, management, and accounting that come from bright ideas and thoughts so that they can continue to be developed.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 106 Documents
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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.
Analysis of The Influence of Direct Marketing and Brand Image on Purchasing Decisions and Consumer Loyalty of 500 ml Sweet Condensed Milk of The Bagus Brand at PT. Riau Food Lestari Pekanbaru Aprila, Bord Nandre; Rahman, Sarli; Setyawan, Onny; Veriska, Veriska
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.v3i2.5096

Abstract

This research aims to determine and analyze the influence of direct marketing and brand image on purchasing decisions and consumer loyalty of 500 Ml Brand Bagus sweetened condensed milk at PT. Riau Food Lestari. The population in this research is consumers who shop at PT. Riau Food Lestari is spread and the exact number is not known. Furthermore, sampling in this research used the Roscoe approach which resulted in 120 respondents and was determined using the accidental sampling method. Data analysis in this research uses the second-generation multivariate data analysis method, namely SEM or Structural Equation Model. Based on the results of the research conducted, the results showed that direct marketing has a positive and significant effect on purchasing decisions, brand image has a positive and significant effect on purchasing decisions, direct marketing has a positive and significant effect on consumer loyalty, brand image has a positive and significant effect on consumer loyalty, and purchasing decisions have a positive and significant effect on consumer loyalty of 500 Ml Good Brand sweetened condensed milk at PT. Riau Food Lestari.
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.
Empowering Farmers Through a Practical and Energy-Efficient Goat Feed Chopping Machine Dalil, M; Arief, Dodi Sofyan; Jahrizal, Jahrizal; Junaedi, Achmad Tavip; Susanti, Wilda; Tendra, Gusrio; Renaldo, Nicholas; Koto, Jaswar; Musa, Sulaiman; Wahid, Nabila; Cecilia, Cecilia
International Conference on Business Management and Accounting Vol 2 No 2 (2024): 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.v2i2.5075

Abstract

This initiative is part of a broader commitment to support rural agricultural development through technological innovation and knowledge transfer. Through workshops, demonstrations, and direct community involvement, this program will not only provide access to the feed chopper but also equip farmers with the skills and understanding needed to adopt and sustain its use. This community service project was designed using a participatory and problem-solving approach, integrating technical innovation with local knowledge to empower goat farmers. This community service initiative successfully introduced a practical and energy-efficient goat feed chopping machine to a rural farming community. The machine effectively addressed key challenges in manual feed preparation, including time consumption, labor intensity, and inconsistency in feed size. This initiative demonstrates that small-scale engineering solutions, when aligned with local needs and capacities, can significantly advance rural development and agricultural sustainability.
The Effect of Work-Life Integration Practices on The Performance of Employees in Commercial Banks in Cameroon Takemeyang, Ayuk; Ketuma, Henry Jong
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.v3i2.4478

Abstract

The human resource is the most valuable resource of every business, and with the fast evolution of technology, Information and Communication Technology is becoming more of a necessity in every sector of business rather than an option. Also, with the high level of competition noticed in the Cameroon banking sector and the development of E-banking and other institutional setbacks facing banks and other financial institutions in Cameroon and due to the importance of employees in maximizing shareholders wealth and enhancing bank performance, the study seeks to examined the effect of work-life integration practices on the performance of employees in commercial banks in Cameroon. The study is based on the positivism epistemology and the ontology of objectivism. The study adopted a cross-sectional research design and quantitative method. A structured Questionnaire was used to collect data from a sample of 200 commercial bank employees in Cameroon. The study hypothesis was tested through the ordinary least square regression. The study result indicated that telecommuting, leave programs and fringe benefit respectively has a positive significant influence on employees’ performances. By devising human resource policies that integrate family and work practices such as more access to work from home, recovery strategies like flexible working schedules and relaxation time, and extra financial incentives, employees’ performance will increase.
Digital Water Accounting for Value Creation, Transforming Water Data into Strategic Sustainability Assets Renaldo, Nicholas; Fransisca, Luciana
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.v3i1.5082

Abstract

This paper offers a novel contribution by positioning digital water accounting as a value creation mechanism across multiple dimensions, economic, environmental, and strategic. It examines not only the technologies enabling this shift but also how digital water insights unlock opportunities in the circular economy, mitigate risk, and foster stakeholder trust. Given the emerging nature of digital water accounting and its integration with sustainability strategies, a qualitative case study method is appropriate. This approach allows for an in-depth exploration of complex systems, real-world challenges, and the interplay between technology, data, and organizational value. This study demonstrates that Digital Water Accounting (DWA) is more than a technological upgrade to traditional water management, it is a strategic innovation that drives multidimensional value creation. By integrating digital tools such as IoT sensors, cloud computing, and analytics, DWA enables organizations to optimize water use, reduce costs, comply with regulations, improve ESG reporting, and unlock new opportunities in sustainability and circular economy practices. Future studies should incorporate larger datasets and econometric methods to quantify the financial and sustainability impacts of DWA systems.
The Effect of Net Income, Price-To-Book Value, and Price-Earnings Ratio on Stock Prices in The Food and Beverage Industry Listed on The Indonesian Stock Exchange Period 2016-2020 Maria, Theodora Inda; Putri, Hana Tamara; Iskandar, Fadil
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.v3i2.5100

Abstract

The purpose of this study is to analyze the effect of market ratios (independent variables: Net Profit, Price to Book Value, Price Earnings Ratio on variables bound to stock prices) simultaneously and personally on the food and beverage industry in Indonesia Stock Exchange for the period 2016-2020. The data analysis method used in this study is a quantitative descriptive method with multiple linear regression analysis tools that are useful for seeing the relationship between independent variables and dependent variables. The program used to process this research data is SPSS version 22. The tests carried out are the F hypothesis test, t hypothesis, and coefficient of determination (R2). This industrial estate is a company whose activities are engaged in food and beverages for the needs of the community. Companies listed on the Indonesia Stock Exchange are PT Delta Djakarta Tbk (DLTA), PT Indofood CBP Makmur Tbk (ICBP), PT Indofood Sukses Makmur Tbk (INDF), PT Mayora Indah Tbk (MYOR), PT Multi Bintang Indonesia Tbk (MLBI), PT Nippon Indosari Corporindo Tbk (ROTI), PT Prasidha Aneka Niaga Tbk (PSDN), PT. Sekar Bumi Tbk (SKBM), PT Sekar Laut Tbk (SKLT), PT Siantar Top Tbk (STTP), PT Tiga Pilar Sejahtera Food Tbk (AISA), PT Tri Banyan Tirta Tbk (ALTO), PT Ultra Jaya Industri Tbk (ULTJ), PT Wilmar Cahaya Indonesia Tbk (CEKA). Based on the results of this study, net profit, price-to-book value, and price-earner ratio have a significant effect on stock price simultaneously. At the same time, it is known that there is a significant influence between net profit and stock prices in the food industry listed on the Indonesia Stock Exchange for the 2016-2020 period. Price-to-book value does not have a significant effect on stock price in personal, while price-earnings ratio has a significant effect on the stock price.
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.
The Influence of Live Shopping and Word of Mouth Promotions on Purchasing Decisions which are Moderate by Price on Tiktok Shop Users (Case Study of The Originote Skincare Products in Pandeglang Regency) Relin, Relin; Yunita, Irma; Permatasari, Novelia Kiki
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.v3i2.5101

Abstract

This study aims to analyze the effect of Live Shopping on purchasing decisions with price as a moderating variable, on skincare products the Originote in pandeglang district on purchasing tiktok Shop. Using quantitative methods with an associative approach, this study involved 140 respondents who were taken evenly from 35 sub-districts in Pandeglang Regency, with 4 samples from each sub-district. Data was collected through questionnaires and analyzed using the Partial Least Squares (PLS) method. The results showed that Live Shopping has a positive and significant effect on purchasing decisions, while Word of Mouth promotion has a positive but insignificant effect on purchasing decisions. In addition, price is proven to moderate negatively / weaken and positively / strengthen between Live Shopping and word of mouth promotion on purchasing decisions. these findings provide important information for digital marketing strategies, especially in the context of e-commerce and the use of social media platforms to increase sales.

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