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All Journal Jurnal Pengabdian UntukMu NegeRI The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Andi Andi
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
THE INFLUENCE OF COMPETENCY, CAREER DEVELOPMENT, COMPENSATION AND ORGANIZATIONAL COMMITMENT ON JOB SATISFACTION AND PERFORMANCE OF PUBLIC JUNIOR HIGH SCHOOL TEACHERS IN BANGKO DISTRICT, ROKAN HILIR REGENCY Andi Andi; Julina Julina; Rizaldi Putra; Dominicus Josephus Swanto
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.v1i1.2750

Abstract

This study aims to analyze the effect of competence, career development, compensation, and organizational commitment on job satisfaction and teacher performance at public junior high schools in The Bangko district. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all public junior high school teachers in the Bangko district with ASN status. The sample selection technique uses the census method. The sample in this study amounted to 79 respondents. Data processing uses the Structural Equation Modeling (SEM) method with the SmartPLS application. The results of this study indicate that competence has a positive and significant effect on job satisfaction, career development has no significant effect on job satisfaction, compensation has a positive and significant effect on job satisfaction, organizational commitment has no significant effect on job satisfaction, competence has a positive and significant effect on teacher performance, career development has a negative and significant effect on teacher performance, compensation has no significant effect on teacher performance, organizational commitment has a positive and significant effect on teacher performance and job satisfaction has a positive and significant effect on teacher performance.
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.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021 Suyono Suyono; Nicholas Renaldo; Suhardjo Suhardjo; Andi Andi; David David
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

ABSTRACT The aim is to find out and analyze the effect of institutional ownership, the board of commissioners, the board of directors and the audit committee and profitability (ROE) can affect firm value (PBV). This research was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2016 to 2019. The population is 57 companies. Determination of the sample in this study using a purposive sampling technique, namely determining the sample based on certain criteria, then the number of samples used in this study were 43 companies. Data analysis using multiple linear regression. The results of the research on institutional ownership have a positive and insignificant effect, while the commissioners have a negative and significant effect, the board of directors has a positive and significant effect and the audit committee has a negative and insignificant effect on profitability. While institutional ownership has a negative and insignificant effect on firm value, the board of commissioners has an effect, audit committee and profitability has a negative and significant effect on firm value and the board of directors has a positive and significant effect on firm value, Keywords: Institutional Ownership; Board of Commissioners; Board of Directors and Audit Committee and Profitability (ROE) Can Affect Company Value (PBV) ABSTRAK Tujuan untuk mengetahui dan menganalisis pengaruh kepemilikan institusional, dewan komisaris, dewan direksi dan komite audit serta profitabilitas (ROE) dapat mempengaurhi nilai perusahaan (PBV). Penelitian ini dilakukan pada perusahaan sektor consumer good yang terdaftar di Bursa Efek Indonesia selama periode 2016 sampai 2019. Populasi berjumlah 57 perusahaan. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling yaitu penentuan sampel berdasarkan kriteria tertentu, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 43 perusahaan. Analisis data menggunakan regresi linier berganda. Hasil penelitian kepemilikan institusional berpengaruh positif dan tidak signifikan, sementara komisaris berpengaruh negatif dan signifikan, dewan direksi berpengaruh positif dan signifikan dan komite audit berpengaruh negatif dan tidak signifikan terhadap profitabilitas. Sedangkan kepemilikan institusional berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, dewan komisaris berpengaruh, komite audit dan profitabilitas negatif dan signifikan terhadap nilai perusahaan serta dewan direksi berpengaruh positif dan signifikan terhadap nilai perusahaan, Kata Kunci : Kepemilikan Institusional; Dewan Komisaris; Dewan Direksi Dan Komite Audit Serta Profitabilitas (ROE) Dapat Mempengaurhi Nilai Perusahaan (PBV).
PENGARUH BUDAYA ORGANISASI, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI PT. JALINAN NUSANTARA EXPRESS (KANTOR CABANG) Andi Andi; Hendry Hendry
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): 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.v11i2.3425

Abstract

Goods delivery services are a form of public service that offers convenience in the process of sending goods from one city to another safely and can be accounted for by the service party. This study aims to analyze the influence of organizational culture, work discipline and job satisfaction on employee performance. The object of this research is PT. Nusantara Express Jalinan (Branch Office). The population in this study were 119 people as respondents. The sampling technique uses saturated or census sampling techniques. The analytical method used is SPSS software. The results of this study indicate that organizational culture, work discipline and job satisfaction have a positive and significant impact on employee performance. Jasa pengiriman barang merupakan suatu bentuk pelayanan publik yang menawarkan kemudahan dalam proses mengirim suatu barang dari satu kota ke kota lainnya dengan aman dan dapat dipertanggung jawabkan oleh pihak jasa tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh hubungan budaya organisasi, disiplin kerja dan kepuasan kerja terhadap kinerja karyawan. Objek dari penelitian ini adalah PT. Jalinan Nusantara Express (Kantor Cabang). Populasi pada penelitian ini adalah 119 orang sebagai responden. Teknik pengambilan sampel menggunakan teknik sampling jenuh atau sensus. Metode analisis yang digunakan adalah software SPSS. Hasil penelitian ini menunjukkan bahwa budaya organisasi, disiplin kerja dan kepuasan kerja memiliki pengaruh positif dan signifikan terhadap kinerja karyawan.
Manajemen Utang untuk Perencana Keuangan Perusahaan (Target Generasi Z) Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Fadrul Fadrul; Kristy Veronica
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (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.v3i1.2887

Abstract

Debt management is an aspect of financial planning that is very important for corporate financial planners to pay attention to, especially Generation Z who will become financial planners in the future. The purpose of financial planning is to manage the company's financial resources effectively and efficiently in order to achieve the set business goals. The dedication team conveyed debt management to corporate financial planners using the pulpit lecture method and open discussions. The implementation of this activity is supported by PT Ciera Cahaya Harmoni as the company's business consultant. The results of the activity show that the debt management knowledge of the participants is still limited and has been conditioned by debt management material from the dedicated team, the pulpit lecture method and open discussions have proven to be effective in increasing debt management knowledge for participants and financial planners for generation Z companies must have a good understanding of debt management such as identifying funding needs, determining appropriate funding sources, managing risk, optimizing capital structure and monitoring financial performance.
Pelatihan Tata Kelola Manajemen Pendidikan Nonformal Pada Sekolah Minggu Buddhis Se-Provinsi Riau Nyoto Nyoto; Rebecca La Volla Nyoto; Andi Andi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (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.v3i1.2906

Abstract

Pendidikan nonformal adalah jalur pendidikan diluar pendidikan formal yang dapat dilaksanakan secara terstruktur dan berjenjang. Filosofi pendidikan nonformal adalah bertujuan meningkatkan pengetahuan, keterampilan, dan sikap pada diri peserta didik yang bertaqwa kepada Tuhan Yang Maha Esa. Lembaga pendidikan nonformal menyediakan kesempatan pembelajaran bagi warga negara yang tidak sempat menyicipi pendidikan formal melalui pengembangan potensi peserta didik. Tujuan kegiatan ini adalah untuk meningkatkan kemampuan tata kelola manajemen pada lembaga pendidikan nonformal. Adapun metode kegiatan adalah melalui seminar tatap muka langsung. Harapan yang diinginkan adalah tercapaianya teta kelola manajemen yang baik pada lembaga pendidikan nonformal.
Juri ACOPI IBT Pelita Indonesia 2021 Dengan Tema ”Menciptakan Generasi Akuntan Milenial Di Era Pandemi” Mimelientesa Irman; Suharti Suharti; Anton Anton; Layla Hafni; Fadrul Fadrul; Andi Andi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): 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.v1i1.1698

Abstract

Bentuk kegiatan ini adalah ACOPI (Accounting Olympiad) Institut Bisnis dan Teknologi pelita Indonesia yang diselenggarakan oleh BEM IBT Pelita Indonesia beserta dengan tema “Menciptakan Generasi Akuntan Milenial Di Era Pandemi”. Tujuan dari dilaksanakannya kegiatan ini adalah menciptakan peserta didik yang kompetitif, berintegritas, serta profesional dalam bidang akuntansi, menarik minat peserta didik SMA/SMK mengenai ilmu akuntansi,menjadi wadah penyaluran keterampilan kompetisi dalam bidang akuntansi dan memperkenalkan Institut Bisnis Dan Teknologi Indonesia pada umumnya, dan jurusan Akuntansi pada khususnya kepada peserta didik SMA/SMK.
Co-Authors Achmad Tavip Junaedi Adi Gusman Halim Anton Anton Arfianti Novita Anwar Bord Nandre Aprila Chandra, Stefani David David Denisa Syahriza Denny Prima Kurnia Desinta Tania Tania Dian Utari Dominicus Josephus Swanto Dominicus JosephusSwanto Fadrul Fadrul Fitri Yani Fitri Yani Hairudin Hairudin Harry Patuan Panjaitan Hendri Hendri Hendry Hendry Hinsatopa Simatupang Jennifer Chandra Julina Julina Kristy Veronica Layla Hafni Luciana Fransisca Marice Br. Hutahuruk Marice Hutahuruk Marice Hutahuruk Mimelientesa Irman Muhammad Wan Kudri Nicholas Renaldo Novita Yulia Putri Nuriman M. Nur Nyoto Okalesa Okalesa Putra Al Hafis Rebecca La Volla Nyoto Rini Meiriana Rizaldi Putra Robert David Sudarno Suhardjo Suharjo Suharjo Suharti Surya Safari SD Suyono Syamsul Arifin Tandy Sevendy Yenny Wati Yulia Putri Yunia Sari