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Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Rusgowanto, Fransisca Hanita; Pramesti, I Gusti Ayu Asri
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.
Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance Sevendy, Tandy; Suhardjo, Suhardjo; Renaldo, Nicholas; Remy, Adrian; Meyer, Kaspar
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

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Abstract

This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. However, Internet Understanding demonstrates a substantial positive effect on Tax Compliance. Additionally, the moderation of Internet Understanding in relation to the Technology Acceptance Model and Digital Taxation significantly enhances their positive effects on Tax Compliance.
A Comprehensive Review of Green Water Accounting Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy; Mukhsin, Mukhsin; Hadi, Syukri
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.81

Abstract

Water resources are vital for sustaining life, ecosystems, and economic development, with traditional management focusing primarily on blue water (surface and groundwater). However, the equally crucial role of green water, soil moisture used by vegetation, has been underrepresented in water management policies. This study explores the concept of green water accounting, emphasizing its significance in rain-fed agriculture, ecosystem health, and sustainable water management. Through a mixed-method approach involving remote sensing, field surveys, and modeling, the research quantifies green water flows and highlights their importance for agricultural productivity and ecosystem services. The findings underscore the need for integrating green water into broader water management frameworks, developing holistic strategies that consider the interplay between water, land, and ecosystems. The study concludes with recommendations for policy integration, capacity building, and further research to enhance the understanding and application of green water accounting.
Ekonomi Kreatif sebagai Penggerak dalam Pertumbuhan Ekonomi Masyarakat di Era Digitalisasi (Guru Ekonomi Provinsi Riau) Junaedi, Achmad Tavip; Sudarno, Sudarno; Renaldo, Nicholas; Tanjung, Amries Rusli; Komardi, Dadi; Nyoto, Nyoto; Suhardjo, Suhardjo; Rahman, Sarli; Andi, Andi; Sevendy, Tandy
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i2.3952

Abstract

Ekonomi kreatif merupakan salah satu aspek dalam menggerakkan pertumbuhan ekonomi masyarakat. Era digitalisasi juga mendorong perubahan pada bisnis saat ini. Tujuan dari pengabdian ini adalah untuk memberikan wawasan mengenai ekonomi kreatif di era digital ini. Tim pengabdian menyampaikan tentang manajamen utang kepada para guru ekonomi di Provinsi Riau dengan metode kuliah mimbar dan diskusi terbuka. Penyelenggaraan kegiatan ini didukung oleh SMAN 8 Pekanbaru selaku penyedia tempat sosialisasi. Hasil kegiatan menunjukkan bahwa pengetahuan ekonomi digital dari para peserta masih terbatas dan telah dikondisikan dengan materi ekonomi digital dari tim pengabdian, metode kuliah mimbar dan diskusi terbuka terbukti efektif dalam meningkatkan pengetahuan ekonomi digital bagi para peserta, dan para guru ekonomi harus memahami dengan baik mengenai ekonomi digital seperti mengidentifikasi bisnis digital, menentukan sumber pendanaan yang tepat, mengelola biaya risiko, mengoptimalkan pemasaran digital dan memantau kinerja bisnisnya.