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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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Benefits and Challenges of Technology and Information Systems on Performance Nicholas Renaldo; Suhardjo; Suharti; Suyono; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 3 (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.v3i3.114

Abstract

In this modern era, technology and information systems are very important in business. explore the relationship between technology, information systems, and organizational performance. The aim of this paper is to provide a better understanding of the role of information technology and systems in improving organizational performance and consider the challenges that may occur. The right methodology for analyzing the topic of technology, information system, and performance is to use a qualitative approach. Information technology and systems have become important components of organizational performance. These systems improve efficiency, communication, decision-making, innovation and more. However, they also present some challenges, including security risks, technical issues, costs and more. The suggestions from this research will be very useful for companies that want to improve performance through the use of technology and information systems.
ANALISIS PENGARUH NILAI KURS RUPIAH, HARGA EMAS DUNIA, HARGA MINYAK DUNIA, CURRENT RATIO (CR), RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggi Firmansyah; Suyono Suyono; Nicholas Renaldo; Tandy Sevendy; Stevany Stevany
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 4 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i4.2751

Abstract

This study aims to analyze the influence of Rupiah exchange rate, world gold prices, world oil prices, current ratio, return on assets and debt to equity ratio as the independent variables toward the stock returns of the mining sector companies listed on the Indonesian Stock Exchange in the period of 2016-2020 as the dependent variable. The sampling technique used for the total of 47 companies is purposive sampling and the total of 36 companies was used as samples using the secondary data. The research was done using SPSS application and continued with SmartPLS for the multiple linear analysis method. The study results show that Rupiah exchange rate, world gold prices, world oil prices and return on assets have the positive significant influence on stock returns. Meanwhile, the study also shows that current ratio and debt to equity ratio have no influence toward the stock returns of the mining sector companies. Penelitian ini bertujuan untuk menganalisa pengaruh nilai kurs Rupiah, harga emas dunia, harga minyak dunia, current ratio, return on assets dan debt to equity ratio sebagai variabel independen terhadap return saham perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020 sebagai variabel dependen. Teknik pengambilan sampel yang digunakan terhadap total 47 perusahaan adalah purposive sampling dan menghasilkan total 36 perusahaan pertambangan sebagai sampel dengan menggunakan data sekunder. Penelitian dilakukan menggunakan aplikasi SPSS yang kemudian dilanjutkan dengan aplikasi SmartPLS untuk metode analisis linear berganda. Hasil penelitian ini menunjukkan bahwa nilai kurs Rupiah, harga emas dunia, harga minyak dunia dan return on assets memiliki pengaruh positif secara signifikan terhadap return saham perusahaan sektor pertambangan. Sementara itu, hasil penelitian juga menunjukkan bahwa current ratio dan debt to equity ratio tidak berpengaruh terhadap return saham perusahaan sektor pertambangan.
How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation Nicholas Renaldo; Suyono; Andi; Novita Yulia Putri; Cecilia
Journal of Applied Business and Technology Vol. 4 No. 1 (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.v4i1.123

Abstract

This study aims to analyze the role of leverage which moderates the effect of business intelligence, intellectual capital, and financial performance on firm value and is controlled by the variable firm size and sales growth in manufacturing industry companies on the IDX in 2013-2021. This study uses secondary data and panel data, a sample of 420 manufacturing industry companies in 2013-2021. The results of the first model study before moderation show that the independent variables of business intelligence, intellectual capital and company performance have a positive effect on firm value. However, for the leverage variable it has a negative effect on firm value, which shows that the higher the debt owned, the lower the company's value. The application of business intelligence can be done through the improvement of a good integrated system. Companies should optimize their intellectual capital. The use of debt to finance a company can increase the value of the company, this increase should be considered before making a decision by considering the risks that will arise and the cash flows that will be received.
Emotional Intelligence, Workload, and Cyberloafing on Organizational Commitment and Performance of Teachers at the Pelalawan High School Level Nyoto; Sudarno; Priyono; Surikin; Nicholas Renaldo
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.
Capital Structure, Profitability, and Block Holder Ownership on Dividend Policy using Free Cash Flow as Moderation Variable Nicholas Renaldo; Sally; Sulaiman Musa; Nabila Wahid; 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 Nicholas Renaldo; Suhardjo; Tandy Sevendy
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 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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Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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