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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 Bisnis 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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Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable Suhardjo Suhardjo; Nicholas Renaldo; Andi Andi; Sudarno Sudarno; Marice Br. Hutahuruk; Suharti Suharti; Kristy Veronica
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.495

Abstract

This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee.
DETERMINASI PROFITABILITY DAN FIRM VALUE SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Suhardjo Suhardjo; Nicholas Renaldo; Suyono Suyono; Nyoto Nyoto; Siti Ngatikoh
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 7 No 1 (2022): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v7i1.1934

Abstract

The phenomenon of the food and beverage industry affected by COVID-19 is a challenging issue to be studied and analyzed in Indonesia where this industry is one of the priorities for the implementation of industry 4.0 and a source of Indonesia's economic growth until 2030. This study aims to test the determination of profitability and firm value of the consumer goods industry. food and beverage industry sub-sectors listed on the Indonesia Stock Exchange in 2016– 2020. The analysis uses multiple linear regression with Smart PLS tools and the sample used is purposive sampling technique on 16 consumer goods industrial companies in the food and beverage industry sub-sector listed on the IDX. 2020. The results show that liquidity has a positive and significant effect on profitability, capital structure has a negative and significant effect on profitability, liquidity has a negative and insignificant effect on firm value, capital structure has a negative and significant impact on profitability. significant effect on firm value, and profitability has a positive and insignificant effect on firm value. Future research develops investment variables of fixed assets, dividends, retained earnings policy, technological innovation related to efficiency, application of green activity. And use macroeconomic assumptions such as: consumption spending, investment, government spending, exports and imports as well as inflation, money supply, interest rates. Fenomena industri makanan dan minuman yang terdampak covid 19 menjadi isu yang menantang untuk dikaji dan dianalisa di Indonesia dimana industri ini menjadi salah satu prioritas penerapan industry 4.0 dan sumber pertumbuhan ekonomi Indonesia hingga 2030. Penelitian ini bertujuan untuk menguji determinasi profitability dan firm value industri barang konsumsi sub sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Analisa menggunakan regresi linier berganda dengan tools Smart PLS dan sampel yang digunakan dengan teknik purposive sampling terhadap 16 perusahaan industri barang konsumsi sub sektor industri makanan dan minuman yang terdaftar di BEI tahun 2020. Hasil penelitian menunjukan bahwa likuidity berpengaruh positif dan signifikan terhadap profitability, capital structure berpengaruh negatif dan signifikan terhadap profitability, liquidity berpengaruh negatif dan tidak signifikan terhadap firm value, capital structure berpengaruh negatif dan signifikan terhadap firm value, dan profitability berpengaruh positif dan tidak signifikan terhadap firm value. Future reseach mengembangkan variabel investasi aktiva tetap, deviden, kebijakan laba ditahan, innovasi teknologi terkait efisiensi, penerapan green activity. Dan penggunakan asumsi-asumsi makro ekonomi seperti seperti : pengeluaran konsumsi, investasi, pengeluaran pemerintah, ekspor dan impor serta inflasi, jumlah uang beredar, tingkat suku bunga.
ANALISIS PENGARUH DER DAN CR TERHADAP ROA DAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015–2019 Suyono Suyono; Nicholas Renaldo; Suhardjo Suhardjo; Tandy Sevendy; Efi Rofianto Hia
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.2279

Abstract

ABSTRACTThe objective of this study is to analyze of debt to equity ratio and current ratio on return on asset and stock price.The object of this research is the manufacture companies listed on the Indonesia Stock Exchange in 2015-2019.The sampling technique used purposive sampling method. The number of samples used in this study were 134manufacture companies on the IDX in 2015-2019. The analysis method used in this research is Structural EquationModeling (SEM). The results show that: DER has a significant negative effect on ROA. CR has a positive andinsignificant effect on ROA. DER has no effect on stock prices. CR has no effect on share prices. ROA has asignificant positive effect on stock prices.Keywords: debt to equity ratio; current ratio; return on asset; stock price ABSTRAKPenelitian ini bertujuan untuk menganalisis bagaimana pengaruh debt to equity ratio dan current ratio terhadapreturn on asset dan harga saham Objek penelitian ini pada perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia pada tahun 2015-2019. Teknik pengambilan sampel menggunakan metode purposive sampling. Jumlahsampel yang digunakan dalam penelitian ini adalah 134 perusahaan manufaktur yang terdaftar di BEI pada tahun2015-2019. Metode analisa yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM).Hasil penelitian menunjukan bahwa: DER berpengaruh signifikan negatif terhadap ROA. CR berpengaruh positifdan tidak signifikan terhadap ROA. DER tidak berpengaruh terhadap harga saham. CR tidak berpengaruh terhadapharga saham. ROA berpengaruh signifikan positif terhadap harga saham.Kata Kunci: DER; CR; ROA; Harga Saham
THE IMPROVEMENT OF GENERATION Z FINANCIAL WELL-BEING IN PEKANBARU Nicholas Renaldo; Sudarno Sudarno; Hutahuruk Br. Marice
Jurnal Manajemen dan Kewirausahaan Vol. 22 No. 2 (2020): SEPTEMBER 2020
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.682 KB) | DOI: 10.9744/jmk.22.2.142-151

Abstract

The current economic condition of generation Z was pretty unexpected. It might trigger problems personally or even their families. This study aimed to reveal the factors influencing the financial well-being and altering perso­nality problems of generation Z. There were more than 800,000 peoples in po­pulation and the number of the sample was 239 peoples using a combination of pur­posive and convenience sampling methods. The data was then analyzed using multiple linear regression. The researchers used primary data by distri­buting questionnaires based on a Likert Scale. All classic assumptions met the criteria and testing produced financial self-efficacy, financial attitude, financial knowledge, financial behavior, and had a significant positive effect on finan­cial well-being. However, locus of control had no significant effect on financial well-being. Generation Z must increase their independence and con­fidence to achieve what they want. It would be good to have financial atitude and in­vestment behavior along with financial knowledge. They must also believe that only theirself can provide personal well-being. Generation Z needed character education, more mature, and independent thinking models to deal with eco­no­mic problems
The Influence of Financial Knowledge on Financial Behavior and Financial Satisfaction on Pelita Indonesia Students Harry Patuan Panjaitan; Nicholas Renaldo; Suyono Suyono
Jurnal Manajemen Indonesia Vol 22 No 2 (2022): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v22i2.3675

Abstract

The 2020 pandemic situation caused more than 60 percent of dissatisfaction with the survey results to the current financial situation. From the same small survey, it was found 34 percent of respondents showed poor financial habits. This study aims to determine the effect of Financial Knowledge on Financial Behavior and Financial Satisfaction. The sample in this study was 246 people using purposive and convenience sampling techniques. Data processing using path analysis with a Bayesian approach. The results showed that there was a significant influence of Financial Knowledge on Financial Behavior, Financial Knowledge on Financial Satisfaction, and Financial Behavior on Financial Satisfaction. Improved Financial Knowledge, both directly and indirectly, will greatly impact on Financial Satisfaction and really needs to be improved. Central Bank can provide financial knowledge supplies to lecturers of certain subjects so that it can be passed on to students. Keywords—Bayesian Approach; Behavior; Knowledge; Satisfaction
DETERMINANTS OF FIRM VALUE FOR WHOLESALE SUB-SECTOR COMPANIES IN 2016-2019 WITH BEHAVIORAL ACCOUNTING APPROACH Nicholas Renaldo; Andi Andi; Nuriman M. Nur; Achmad Tavip Junaedi; Harry Patuan Panjaitan
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.274 KB) | DOI: 10.35145/jabt.v2i1.55

Abstract

Stock returns which are decreasing every year are a problem for investors who want to get benefit from capital gains. The purpose of this study is to determine the factors that affect firm value. The sample in this study were 15 companies in the wholesale sub-sector. The sample selection method is purposive sampling with criteria listed on the Indonesia Stock Exchange in 2015-2019 and the data to be processed does not have outliers. The results showed that the PER and EPS had a significant effect on Stock Returns, while DER, Size, and Growth had no significant effect on Stock Returns. Recommendations that can be given for this research are that companies maintain consistent profits so that investors are still interested in investing, maintain capital structure, create stable equity growth and maintain company size so as not to be overvalued by investors and potential investors.
THE EFFECT OF ENTREPRENEURSHIP CHARACTERISTICS, BUSINESS CAPITAL, AND TECHNOLOGICAL SOPHISTICATION ON MSME PERFORMANCE Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk; Achmad Tavip Junaedi; Andi Andi; Suhardjo Suhardjo
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.974 KB) | DOI: 10.35145/jabt.v2i2.74

Abstract

This study aims to analyze the influence of entrepreneurial characteristics, business capital, and technological sophistication on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as a research sample was 291 MSME owners in Pekanbaru City. The analysis technique used is multiple regression analysis. The findings of this study are that entrepreneurial characteristics have a positive effect on MSME performance, venture capital has a positive effect on MSME performance and technological sophistication has no effect on MSME performance. Advice to MSME owners to consider aspects of technological sophistication in developing their business during the Covid-19 pandemic because using technology, especially in terms of marketing, can reduce direct contact so that human resources owned are protected from the risk of the Corona virus.
ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE Nicholas Renaldo; Suharti; Andi; Novita Yulia Putri; Cecilia
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.641 KB) | DOI: 10.35145/jabt.v2i3.83

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a community group or family. Micro, Small, and Medium Enterprises (MSMEs) SMEs have a strategic role in national economic development because apart from contributing to national economic growth they can also provide a large workforce. The inability to present the accounting and information used is one of the weaknesses of the management side. This study focuses on the effect of accounting information systems on performance in Micro, Small, and Medium Enterprises (UMKM). Company performance is the condition of the company which is analyzed using financial analysis tools so that good and bad conditions can be produced that reflect the company's financial performance in a certain period. The population in this study are the owners of Micro, Small, and Medium Enterprises spread across the city of Pekanbaru with a total of 1,201 units. The sample of this research is 100 respondents who own Micro, Small, and Medium Enterprises (MSMEs). Sampling uses the convenience sampling technique, a convenience sample is formed when we select elements from a population on the basis of what elements are easily obtained by owners of Micro, Small, and Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The results of this study indicate that the accounting information system variables affect the performance variables of Micro, Small, and Medium Enterprises (MSMEs) in the Pekanbaru city area.
Leveraging Information Technology for Enhanced Information Quality and Managerial Performance Sudarno; Novita Yulia Putri; Nicholas Renaldo; Marice Br. Hutahuruk; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 1 (2022): 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.v3i1.97

Abstract

This study aims to analyze and understand the contribution of information technology and its impact on information quality and management performance in the digital printing industry. The approach used in this study is causality between variables, while the sampling technique used is a census method, which means that the entire population is a target sample of 52 respondents who are business leaders. To measure the variables in this study, variable indicators consisting of a five-level Likert scale have been used, while the analysis method used to demonstrate the hypothesis is SmartPLS Software. The results of this study find that information technology has a positive contribution to improving information quality and management performance in the digital printing industry. The results show that improving information quality and management performance can be achieved by using new information technology and computer-based telecommunications. It was also found that the quality of information has a positive and significant effect on improving managerial performance. This implies that to improve the management performance of the digital printing industry, information quality support is required so that the decisions taken are effective and relevant to achieving management performance and maintaining business continuity.
Optimizing Company Finances Using Business Intelligence in Accounting Nicholas Renaldo; Suhardjo; Suharti; Suyono; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 2 (2022): 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.v3i2.107

Abstract

Business intelligence is the process of collecting, analyzing, and interpreting business data to help companies make informed decisions and improve business performance. In accounting, business intelligence is used to understand financial data and monitor overall business performance. This study aims to link the relationship between business intelligence in accounting. Novelty in this research is the methodology in developing business intelligence research in accounting, as it is relatively new to be applied in accounting and business. An approach that combines quantitative and qualitative analysis is very important in achieving the optimization of company finances. Companies must ensure that they have the right strategies and techniques in place to collect, analyze and utilize this information to achieve their financial goals.
Co-Authors Achmad Tavip Junaedi Ahmad Rafa'i Alan Alfred Yang Andi Andi Andi Andi Andi Anggi Firmansyah Asri Ady Bakri Cecilia Cecilia 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 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 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 Suhardjo Suhardjo 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