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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Manajemen Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK The Accounting Journal of Binaniaga International Journal of Supply Chain Management Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen dan Kewirausahaan Journal of Applied Business and Technology Jurnal Ekonomi, Manajemen, Akuntansi 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 JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Nicholas Renaldo
Institut Binsis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : Reflection: Education and Pedagogical Insights

 1 
Development of Intermediate Accounting Teaching Materials: Financial Accounting and Accounting Standards Nicholas Renaldo; Suhardjo; Suharti; Suyono; Tandy Sevendy
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 develop effective teaching materials for teaching intermediated accounting, with a focus on financial accounting and accounting standards. Good and thoroughly structured teaching materials are very important in preparing students to understand and apply complex concepts in financial accounting and follow relevant accounting standards. This research method is a study of literature, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of teaching materials developed. A literature study will be conducted to gather information about the latest developments in the field of financial accounting and accounting standards, as well as to study existing teaching materials. The results of making teaching materials show the importance of accounting standards in ensuring the accuracy, relevance, and reliability of financial statements. These standards play an important role in ensuring that financial reports comply with legal obligations and instilling trust among investors and other stakeholders involved in the decision-making process.
Improving Accounting Students' Statistical Understanding of 2-Way ANOVA Through a Case Study of Indonesian Coffee Exports Nicholas Renaldo; Suhardjo; Andi; Tandy Sevendy; Intan Purnama
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

The phenomenon that exists in this study is the lack of understanding of accounting students in understanding analysis of variance or better known as ANOVA, especially 2-way ANOVA. This study uses the case of Indonesian coffee exports. This research in its early stages will explain the 2-way ANOVA analysis according to the data presented. Then in the second stage will explain students' understanding of the 2-way ANOVA method. The level of understanding of accounting students regarding the 2-Way ANOVA method is still low. This is caused by factors of education level, curriculum, and experience. Significant 2-way ANOVA test results can open up opportunities for in-depth follow-up research. For example, a more detailed analysis of the significant factors and exploration of more complex interactions between the variables involved can be carried out.
Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. 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. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo; Nicholas Renaldo; Tandy Sevendy; Fransisca Hanita Rusgowanto; I Gusti Ayu Asri Pramesti
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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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.
Development of Digital Economy Teaching Materials: Basic Concepts of Business Intelligence Achmad Tavip Junaedi; Nicholas Renaldo; Indri Yovita; Kristy Veronica; Jahrizal
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v1i2.28

Abstract

This study aims to develop digital economy teaching materials in accordance with the concept of business intelligence. Good and thoroughly structured teaching materials are very important in preparing students to understand and apply concepts in the digital economy, especially business intelligence. This research method is a study of literature, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of teaching materials developed. A literature study will be conducted to gather information about the latest developments in the field of business intelligence and to study existing teaching materials. This research confirms that the digital economy is an important aspect of the development of today's business world. Advances in digital technology have opened up new opportunities and influenced how business is done, becoming the main foundation for developing digital economy teaching materials. The first recommendation is to develop interactive teaching materials based on digital technology.
Accounting Skills, Digital Literacy, and Human Literacy on Work Readiness of Prospective Accountants in Digital Technology Disruption Era Suhardjo Suhardjo; Nicholas Renaldo; Tandy Sevendy; Dilahk Yladbla; Rezenebe Ngameyga Udab; Namso Ukanahseil
Reflection: Education and Pedagogical Insights Vol. 1 No. 3 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

The evolution and widespread adoption of digital technology have led to diverse transformations, bringing both convenience and disruption while posing a threat to the continuity of established professions, such as accountants. This study aims to investigate the positive impact of accounting skills, digital literacy, and human literacy on the work readiness of accounting students. The target population comprises Bachelor of Accounting students in Pekanbaru. Utilizing a convenience sampling technique and determining the sample size through the Slovin formula, the study included a total of 100 participants. Data collection involved the use of a questionnaire, and the research data were analyzed using SEM PLS. The findings indicate a significant positive correlation between accounting skills, digital literacy, human literacy, and work readiness. The hope is that these research outcomes will serve as valuable information for lecturers, influencing their teaching approaches to enhance the digital and human literacy skills of aspiring accountants.
Digital Culture as a Moderating Factor in Increasing Digital Literacy Achmad Tavip Junaedi; Nicholas Renaldo; Indri Yovita; Kristy Veronica; Sudarno Sudarno
Reflection: Education and Pedagogical Insights Vol. 1 No. 3 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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Abstract

This research aims to develop a measurement of digital culture as a moderating factor in increasing digital literacy. By using an interdisciplinary approach that combines the concepts of digital literacy and digital culture, this research contributes to the understanding of how digital culture can influence the effectiveness of digital literacy programs. Literary studies provide a theoretical foundation for identifying key dimensions of digital literacy and digital culture. Based on literature findings, a measurement instrument was developed and validated to measure digital cultural norms, values, and practices that moderate digital literacy. Data was collected through surveys from a sample of respondents covering a variety of cultural backgrounds. Data analysis using statistical methods reveals that digital culture has a significant impact in moderating the relationship between digital literacy and other variables that influence technology mastery. The conclusion of this research emphasizes the importance of considering digital culture in digital literacy development programs. Methodological limitations and suggestions for future research are also identified. This research paves the way for a deeper understanding of the complexity of the relationship between digital literacy and digital culture, with practical applications for developing more effective digital literacy strategies in an increasingly technologically connected society.
Co-Authors Achmad Tavip Junaedi Ahmad Rafa'i Alan Alfred Yang Amy Hughes Andi Andi Andi Andi Andi Anggi Firmansyah Asri Ady Bakri Cecilia Dania Ayu Lestari David David Diaz Othman Nuonnad Dilahk Yladbla Dominicus Josephus Swanto Tjahjana Dwi Kirtapati Rozalia Efi Rofianto Hia Endah Prawesti Ningrum Ermina Rusilawati Fadrul Fadrul Fazal Mohamed Mohamed Sultan Fitri Yani Fransisca Hanita Rusgowanto Harry Patuan Panjaitan Harry Smith Hinsatopa Simatupang Hutahuruk Br. Marice I Gusti Ayu Asri Pramesti Ienne Yoseria Putri Ike Sriadmitum Ilham Thaief Indri Yovita Intan Purnama Intan Purnama Irwan Effendi Jahrizal James Jelia Juventia Kristy Veronica Layla Hafni Luciana Fransisca Luciana Fransisca Mahdi Mahdi Marice Br Hutahuruk Marice Br. Hutahuruk Marice Br. Hutahuruk Mary Onasis Hasri Matthias Schmidt Muhammad Pringgo Prayetno Mukhsin Mukhsin Nabila Wahid Namso Ukanahseil Ni Putu Yuria Mendra Nitram Okšav Novita Yulia Putri Nuriman M. Nur Nyoto Priyono Pujiono Eddy Putu Wenny Saitri Rajah Abdulqadir Hilas Rebecca La Volla Nyoto Rezenebe Ngameyga Udab Rizaldi Putra Robert David Rodle Vomizon Sally Sarli Rahman Siti Ngatikoh Stevany Stevany Suci Fitria Sari Sudarno Suhardjo Suharti Suharti Sulaiman Musa Surikin Suyono Suyono Suyono Suyono Tandy Sevendy Tandy Sevendy Teddy Chandra Tuti Dharmawati Vera Farnila Wan Muhamad Kudri Yuni Shara Sitompul Yusrizal Yusrizal Yusrizal