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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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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.
THE ROLE OF ENVIRONMENTAL ACCOUNTING IN IMPROVING ENVIRONMENTAL PERFORMANCE THROUGH CSR DISCLOSURE Nicholas Renaldo; Fadrul Fadrul; Suhardjo Suhardjo; Andi Andi; Tandy Sevendy; Hinsatopa Simatupang
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2743

Abstract

The purpose of this study, namely, to determine the effect of environmental accounting on environmental performance with Corporate Social Responsibility as an intervening variable in plantation companies listed on the Indonesian Stock Exchange, which is expected to provide insights to the plantation industry to formulate adequate environmental disclosure. This study uses secondary data in the form of annual reports and PROPER assessment results issued by the Ministry of Environment and Forestry on plantation companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling with the analytical method in this study through path analysis and to determine the effect of the variables involved in the study, the Sobel test was used. The results show that environmental accounting has a positive effect on environmental performance, the better the application of environmental accounting, the more environmental performance will increase, then corporate social responsibility has a positive effect on environmental performance, the higher the value From the disclosure of corporate social responsibility, the value of environmental performance will also increase, and corporate social responsibility as an intervening variable may mediate the relationship between environmental accounting and environmental performance.
GOOD CORPORATE GOVERNANCE MODERATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE Nicholas Renaldo; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Kristy Veronica; Robert David
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2741

Abstract

This study aims to determine the effect of environmental performance and social performance on financial performance with good corporate governance as a moderating variable. This research was conducted on service companies listed on the Indonesian Stock Exchange (IDX) during 2017-2021. This type of research is quantitative research with a sampling technique using a purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports obtained indirectly through intermediaries or internet media. Data analysis in this study used descriptive analysis, classical assumption testing, multiple linear regression analysis, and moderate regression analysis (MRA). The results showed that: environmental performance affects financial performance, social performance affects financial performance, Good Corporate Governance strengthens the influence of environmental performance on financial performance, and Good Corporate Governance weakens the impact of social performance on financial performance.
Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types Nicholas Renaldo; Andi Andi; Novita Yulia Putri; Fitri Yani
International Conference on Business Management and Accounting Vol 1 No 2 (2023): 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.v1i2.3078

Abstract

A new accounting paradigm known as Green Accounting emerged as a response to the environmental challenges faced by the world today. This study aims to present the development of teaching materials regarding Green Accounting. This study uses a qualitative approach and literature study to develop teaching materials. Based on the results of the development of green accounting teaching materials, the conclusion of this study is that the paradigm of accounting has changed from conventional accounting to green accounting. From the development of this teaching material can be seen introduction, definition, paradigm shift, related regulations, developments, challenges, and types of green accounting. This research is expected to improve the quality of academic teaching materials, especially in multiparadigm accounting and green accounting courses. This research is also expected to be developed for subsequent teaching materials such as why, how, and objectives of green accounting, green gross domestic product, environmental accounting, social accounting, space accounting, and others.
SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Marice Br. Hutahuruk; Luciana Fransisca; Cecilia Cecilia
International Conference on Business Management and Accounting Vol 1 No 1 (2022): 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.v1i1.2742

Abstract

Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.
Determining Conceptual Model of Employee Satisfaction and Performance of PT Agung Automall in Soekarno Hatta Pekanbaru Rizaldi Putra; Vera Farnila; Suyono; Dominicus Josephus Swanto Tjahjana; Nicholas Renaldo
Luxury: Landscape of Business Administration Vol. 1 No. 1 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

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Abstract

Human resources are an important asset for the sustainability of an organization or company. Employees with job satisfaction and quality performance will have a positive impact on the company. Therefore PT. Agung Automall at Soekarno Hatta Pekanbaru is very focused on increasing job satisfaction and performance. All of this will certainly have an impact on the sales results made by the company every year. To increase job satisfaction and performance at PT. Agung Automall in Soekarno Hatta Pekanbaru, researchers think it is necessary to do a research analysis on how much positive impact commitment, organizational culture, motivation, leadership style has on job satisfaction and performance at PT. Agung Automall at Soekarno Hatta Pekanbaru. The purpose of the analysis is to determine the appropriate model for determining job satisfaction and performance. In conducting the analysis, the researcher will collect data first, the data collection technique used is to conduct a survey in the form of a questionnaire, where the questionnaire contains questions from each analyzed variable. Data analysis was carried out using Variation Analysis which was processed using SPSS 19.0 and AMOS 21 software. The targeted output of the analysis was that the company would be able to easily find out the weaknesses and strengths of the current company in terms of job satisfaction and performance. related to the company's achievements every year.
Customer Satisfaction with Online Food Delivery Services Suhardjo Suhardjo; Nicholas Renaldo; Tandy Sevendy; Nabila Wahid; Cecilia Cecilia
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

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Abstract

The rapid growth of online food delivery services in Indonesia, especially in Pekanbaru, has led to changes in consumer behavior. As a result, companies need to focus on various factors that can enhance customer satisfaction. This study investigates how service quality, promotional activities, and the user-friendliness of the delivery app impact customer satisfaction within this context. Sampling was conducted using a non-probability technique due to the unequal opportunity for all individuals to be part of the sample. The Roscoe approach was used to determine the sample size, resulting in 150 respondents. Data was collected through a questionnaire using a 5-point Likert scale, and analysis was performed using multiple linear regression and the SPSS 21 software. The findings of the study demonstrate that service quality, promotions, and ease of using the app all have a significant influence on customer satisfaction.
The Effect of Farmers' Exchange Rates on Rice Prices in 2017-2019 Pujiono Eddy; Sudarno; Nicholas Renaldo; Marice Br Hutahuruk; Muhammad Pringgo Prayetno
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.33

Abstract

This research aims to predict the price of rice in the mill according to quality (Rupiah/Kg) at a premium, medium and low levels in Indonesia. Then also to find out whether there is an effect of farmer exchange rates on the price of rice in mills at a premium level. The study used purposive sampling, namely samples in Indonesia. Data analysis using simple linear regression. The results showed that there was an effect of the farmer's exchange rate on the price of rice in the mill at the premium level of 69.16%, the farmer's exchange rate affected the price of the rice in the mill according to the quality (Rupiah/Kg) at the premium level. The recommendation that can be given is that the government can take steps to maintain the stability of farmers' currency exchange rates, especially in the face of global economic fluctuations. Appropriate fiscal and monetary policies can help reduce the risk of exchange rate volatility and have an impact on rice price stability at the mill. A robust monitoring system is needed to monitor exchange rate fluctuations and rice prices on a regular basis.
Conceptual Model of Leadership Style, Work Environment and Compensation on Job Satisfaction and Teacher Performance Nyoto; Sudarno; Ike Sriadmitum; Nicholas Renaldo; Marice Br Hutahuruk
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

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Abstract

This study aims to analyze the determination of the leadership style of the work environment and compensation on job satisfaction and performance of public high school teachers in Tandun and Ujung Batu sub-districts. The motivation for this research is to form a research model in the field of education, especially teacher satisfaction and performance. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all public high school teachers in Tandun and Ujung Batu sub-districts. The sample selection technique uses the census method. The sample in this study amounted to 90 respondents. Data analysis techniques use the Smart PLS application. The conclusion of this study is that the conceptual model can be used to test the model of job satisfaction and teacher performance. Recommendations for subsequent research are to use the conceptual model that has been made and test the hypothesis on current research objects and other research objects.
How Firm Characteristics Affect the Dividend Policy of Listed Banking Companies on The Indonesian Stock Exchange in 2019-2021 Putu Wenny Saitri; Ni Putu Yuria Mendra; I Gusti Ayu Asri Pramesti; Nicholas Renaldo
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

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Abstract

This study aims in this study to determine the effect of profitability, managerial ownership, liquidity, company size, and debt policy on dividend policy. The population in this study is the population in this study, namely all banking companies registered on the Indonesia Stock Exchange (IDX) in 2019-2021, namely 46 banking companies with a total sample of 41 companies determined by the purposive sampling method. The data analysis technique used in this study is multiple linear regression, coefficient of determination, t-test, and F-test. Based on the research results, it can be seen that Profitability has a positive effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Managerial Ownership and Debt Policy have a negative effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Meanwhile, Liquidity and Company Size Have No Effect on Dividend Policy in banking companies listed on the Indonesia Stock Exchange for 2019-2021. The adjusted R square value in this study is still not strong, namely 0.442 or 44.2% so further research is expected to be able to increase the adjusted R square value by examining and adding other variables which in theory have an influence on dividend policy. The advice that can be given by researchers is that in the future the company is expected to be able to increase its profitability so that later the company is able to distribute high dividends to its investors.
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