Nicholas Renaldo | STIE PELITA INDONESIA PEKANBARU (original) (raw)

Papers by Nicholas Renaldo

Research paper thumbnail of FEASIBILITY, GREEN SUPPLY CHAIN MANAGEMENT AND SUSTAINABILITY ANALYSIS OF PINEAPPLE FARMING BUSINESS

SOLIDARITY FOR A GREEN WORLD: CLIMATE CHANGE AND ENVIRONMENTAL PROTECTION CONGRESS PROCEEDINGS BOOK, 2025

The purpose of this study was to analyze production costs and profits; analyze financial feasibil... more The purpose of this study was to analyze production costs and profits; analyze financial feasibility, and analyze the practice of green supply chain management in pineapple farming in Kualu Village, Tambang District, Kampar Regency. The method used in this study is descriptive, namely a method that focuses on solving existing problems at present by collecting data, analyzing, explaining, and concluding it. The results of the study indicate that all aspects of business feasibility have been met. The result also in line with sustainability theory. By implementing Green Supply Chain Management (GSCM) in pineapple farming in Kualu Village, environmental sustainability can be achieved without sacrificing economic benefits. Future studies should focus on the long-term effects of implementing GSCM in pineapple farming.

Research paper thumbnail of Pengaruh Good Corporate Governance (GCG) Terhadap Profitabilitas Dan Nilai Perusahaan Pada Perusahaan Sektor Consumer Goods Yang Terdaftar DI Bursa Efek Indonesia Periode 2017 - 2021

Research paper thumbnail of Educational Tactics through Social Marketing: Enhancing Awareness and Community Participation in Building a Quality Education Environment

Reflection,Riau, 2024

In the dynamic landscape of education, where the winds of change constantly blow through the trad... more In the dynamic landscape of education, where the winds of change constantly blow through the traditional structures, a promising avenue for transformative evolution emerges at the intersection of pedagogy and social marketing. As we navigate the multifaceted challenges woven into the fabric of society, the symbiotic relationship between education and social marketing takes center stage. Quantitative data from surveys will be analyzed using statistical techniques to identify patterns, correlations, and trends. Qualitative data from interviews and community workshops will undergo thematic analysis to uncover recurring themes and nuanced insights. The triangulation of findings from multiple sources will enhance the validity and reliability of the results. The synergy between pedagogy and social marketing represents a paradigm shift in how we conceptualize and approach education. The fusion of pedagogy and social marketing underscores the need for integrated professional development programs for educators. Institutions should design collaborative professional development programs that bring together educators and marketers.

Research paper thumbnail of Unearthed Treasures by Unlocking the Secrets of Forgotten Cash through Dynamic Cash Flow Analysis

Luxury, Jan 31, 2024

Cash flow is an important aspect of company finances which reflects the company's financial healt... more Cash flow is an important aspect of company finances which reflects the company's financial health and ability to fulfill its financial obligations. Cash flow statements allow stakeholders to understand how cash flows are generated and used in a given period. This research aims to gain an in-depth understanding of cash flow management, financial innovation, risk management, and modern business practices. Through a qualitative approach with literature studies, this research explains various aspects related to cash flow, starting from definitions, classifications, and problems that may occur, to the analysis techniques used. There are three main categories in the cash flow report, namely operating, investing, and financing activities. Cash flow problems can occur in the form of a deficit, break-even, or surplus. Cash flow analysis includes various ratios that measure a company's financial performance, such as operating cash flow/net sales, free cash flow, and other ratios. The results and discussion highlight the cash flow analysis techniques used, such as the calculation of operating cash flow/net sales and free cash flow, as well as various ratios that measure a company's financial performance. This research concludes that cash flow analysis is an important key in understanding company finances and making better strategic decisions. Cash flow statements help identify potential financial problems and ensure the longterm continuity of a company's operations. As suggestions for future research, this study suggests exploring the impact of technology in cash flow management, the influence of financial innovation on cash flow, risk management strategies, dividend policies, best practices in cash flow management, comparison of methods for preparing cash flow reports, the influence of tax policy, and the impact of CSR on cash flow.

Research paper thumbnail of Blue Management Accounting: Water Footprint, Cost, Efficiency, and Internal Control at WKP Corporation Headquarters

Journal of environmental accounting and management/Journal of environmental accounting and management, Jun 1, 2024

Water is an important natural resource for living things, which needs a proper management system ... more Water is an important natural resource for living things, which needs a proper management system to avoid water scarcity. This study aims to analyze the application of Blue Management Accounting (BMA) at WKP Corporation Headquarters in Indonesia. A qualitative as well as quantitative research approach has been utilized to assess the water footprint, cost, efficiency, savings, and internal controls. The results showed that the water footprint is in accordance with the standard of healthy living. The water cost is still reasonable, and water efficiency is almost achievable and maintained by the company. However, water savings have not been running well, and internal water control has not worked well. This further reflects that, although overall, the implementation of BMA at WKP Corporation Headquarters has not been completely fulfilled, however, efforts made to improve water efficiency. The results also showed that there had been a change in water use that has increased since the COVID-19 pandemic entered Riau Province. Recommendations for the company are to maintain efficient use of water because it is directly related to costs, apply tighter internal controls, especially on the monitoring element, because any risk can occur.

Research paper thumbnail of CSR, Good Corporate Governance, Corporate Value: Moderation of Financial Performance

Jurnal Akuntansi Keuangan dan Bisnis, Nov 29, 2023

This research aimed to look into the effects of corporate social responsibility and good corporat... more This research aimed to look into the effects of corporate social responsibility and good corporate governance on corporate value. In this study, which looked at three independent variables on corporate value, researchers used financial performance as a moderating variable. Secondary data sources for this study have been gathered from the IDX (Indonesian Stock Exchange) for the period 2018-2022, with manufacturing enterprises serving as the sample. This research was carried out utilizing WarpPLS, a data analysis method that employs partial least squares. Corporate social responsibility and good corporate governance boost the value of a corporation. The influence of corporate social responsibility and good corporate governance on corporate value can be moderated by financial performance. Corporations may enhance the way they perform to provide better value and raise stock returns. The study's findings can be used by investors to make informed investment decisions. Corporate social responsibility and good corporate governance policies are one approach for the company to provide a favorable signal to stakeholders and the market about its future survival prospects.

Research paper thumbnail of Digital Culture Revolution in Improving Firm Performance in Indonesia

Journal of system and management sciences, Dec 15, 2023

This research examines the moderating role of digital culture, business intelligence, accounting ... more This research examines the moderating role of digital culture, business intelligence, accounting information systems, and digital technology in transforming, revolutionizing, and improving firm performance. The novelty of this research is the addition of the dimensions of each variable so as to increase the accuracy of variable measurement. It can be implemented by the company, which if implemented carefully will support the firm's performance. The research sample is a company in Indonesia with a closed questionnaire collection method. The study results show that only digital culture can significantly increase firm performance and digital culture moderates the increase in firm performance by business intelligence. The test results show that digital culture has the most significant effect on firm performance. Recommendations that can be given to companies are that implementation must be carried out immediately so that the firm's competitiveness can continue to excel in the market. Recommendations for future research can use other factors such as the application of green, leadership, innovation, and other factors that can improve firm performance, especially digital performance.

Research paper thumbnail of The Effect of Organizational Commitment and Competence on Work Motivation and Work Performance at SMA Negeri Tapung District

The purpose of this study was to determine the effect of Organizational Commitment, Competence, o... more The purpose of this study was to determine the effect of Organizational Commitment, Competence, on the motivation and performance of teachers in SMA in Tapung District. The method used in collecting data in this research is a questionnaire. The population in this study were all teachers at SMA Negeri in Tapung sub-district with a total of 112 teachers. The sample of this study used the Stratified Random Sampling method with Structural Equation Modeling (SEM) PLS 3.0 analysis. The results showed that Organizational Commitment had a positive and insignificant effect on Motivation, Competence had a positive and insignificant effect on Performance, and Organizational Commitment had a positive and insignificant effect on motivation. on performance, competence has a positive and significant effect on performance, motivation has a positive and insignificant effect on performance in high school teachers in Tapung District.

Research paper thumbnail of Underemployment Rate by Gender in 2015-2018

Understanding the dynamics of underemployment across gender is critical not only for economic pol... more Understanding the dynamics of underemployment across gender is critical not only for economic policymakers but also for advocates of gender equality. The findings from this analysis can reveal potential areas where targeted interventions and policy measures may be needed to ensure that both men and women have equal opportunities for full and meaningful employment. This study uses a quantitative approach. This study uses data on underemployment rate by gender provided by the Central Bureau of Statistics. The study employs a Contingency Table Analysis, specifically utilizing the chi-square test. Contingency Table Analysis suggests that there is no substantial relationship between the level of underemployment by gender during the specified years, it is important to approach this conclusion with caution due to the limitations of the analysis and the possibility of unaccounted influences. Further research, possibly incorporating additional variables and a more extended time frame, would be valuable for a comprehensive understanding of the complex relationship between underemployment, gender, and regional factors.

Research paper thumbnail of Return on Asset, Current Ratio, Debt to Asset Ratio, and Operating Cash Flow on Stock Price of Companies Listed in the Jakarta Islamic Index Period 2016 – 2021

International Conference of Business and Social Sciences, Jan 7, 2024

This study aimed to determine the effect of Return on Asset, Current Ratio, Debt to Asset Ratio, ... more This study aimed to determine the effect of Return on Asset, Current Ratio, Debt to Asset Ratio, and Operating Cash Flow on the stock prices of companies listed on the Jakarta Islamic Index for the 2016-2021 period. The research sample was determined using the purposive sampling method so that the total sample was 12 companies. The analytical method of this research uses descriptive analysis and several types of evaluation using SPSS software. From this research, it can be concluded that only Current Ratio significantly affects stock prices. Meanwhile Return on Asset, Debt to Asset Ratio, and Operating Cash Flow do not have a significant effect on stock prices.

Research paper thumbnail of Blue Management Accounting: Water Footprint, Cost, Efficiency, and Internal Control at WKP Corporation Headquarters

Journal of Environmental Accounting and Management, 2024

Water is an important natural resource for living things, which needs a proper management system ... more Water is an important natural resource for living things, which needs a proper management system to avoid water scarcity. This study aims to analyze the application of Blue Management Accounting (BMA) at WKP Corporation Headquarters in Indonesia. A qualitative as well as quantitative research approach has been utilized to assess the water footprint, cost, efficiency, savings, and internal controls. The results showed that the water footprint is in accordance with the standard of healthy living. The water cost is still reasonable, and water efficiency is almost achievable and maintained by the company. However, water savings have not been running well, and internal water control has not worked well. This further reflects that, although overall, the implementation of BMA at WKP Corporation Headquarters has not been completely fulfilled, however, efforts made to improve water efficiency. The results also showed that there had been a change in water use that has increased since the COVID-19 pandemic entered Riau Province. Recommendations for the company are to maintain efficient use of water because it is directly related to costs, apply tighter internal controls, especially on the monitoring element, because any risk can occur.

Research paper thumbnail of Sales Growth, Company Size, Profitability, and Non-Debt Tax Shield on Capital Structure In Food and Beverage Sub-Sector Companies Listed on The Indonesia Stock Exchange

JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

This study aims to determine the effect of sales growth, company size, profitability, and non-deb... more This study aims to determine the effect of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage sub-sector consumption companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study used secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained amounted to 38 companies. Data analysis in this study used quantitative descriptive and several calculations using the SmartPLS software. From this study, it can be concluded that only the non-debt tax shield significantly affects capital structure. While sales growth, company size, and profitability do not have a significant effect on capital structure.

Research paper thumbnail of The Effect of Farmers' Exchange Rates on Rice Prices in 2017-2019

Luxury: Landscape of Business Administration

This research aims to predict the price of rice in the mill according to quality (Rupiah/Kg) at a... more 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 mi...

Research paper thumbnail of Digital Culture Revolution in Improving Firm Performance in Indonesia

Journal of System and Management Sciences, 2024

This research examines the moderating role of digital culture, business intelligence, accounting ... more This research examines the moderating role of digital culture, business intelligence, accounting information systems, and digital technology in transforming, revolutionizing, and improving firm performance. The novelty of this research is the addition of the dimensions of each variable so as to increase the accuracy of variable measurement. It can be implemented by the company, which if implemented carefully will support the firm's performance. The research sample is a company in Indonesia with a closed questionnaire collection method. The study results show that only digital culture can significantly increase firm performance and digital culture moderates the increase in firm performance by business intelligence. The test results show that digital culture has the most significant effect on firm performance. Recommendations that can be given to companies are that implementation must be carried out immediately so that the firm's competitiveness can continue to excel in the market. Recommendations for future research can use other factors such as the application of green, leadership, innovation, and other factors that can improve firm performance, especially digital performance.

Research paper thumbnail of Optimizing Company Finances Using Business Intelligence in Accounting

Business intelligence is the process of collecting, analyzing, and interpreting business data to ... more 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.

Research paper thumbnail of ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE

Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a communit... more 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.

Research paper thumbnail of Leveraging Information Technology for Enhanced Information Quality and Managerial Performance

This study aims to analyze and understand the contribution of information technology and its impa... more 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.

Research paper thumbnail of Development of Digital Economy Teaching Materials: Basic Concepts of Business Intelligence

Reflection: Education and Pedagogical Insights

This study aims to develop digital economy teaching materials in accordance with the concept of b... more 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 interac...

Research paper thumbnail of E-learning Teaching Materials: Accounting Information Systems

Journal of Applied Business and Technology

This study aims to explain further about accounting information systems and serve as reference ma... more 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.

Research paper thumbnail of Benefits and Challenges of Technology and Information Systems on Performance

Journal of Applied Business and Technology

In this modern era, technology and information systems are very important in business. explore th... more 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.

Research paper thumbnail of FEASIBILITY, GREEN SUPPLY CHAIN MANAGEMENT AND SUSTAINABILITY ANALYSIS OF PINEAPPLE FARMING BUSINESS

SOLIDARITY FOR A GREEN WORLD: CLIMATE CHANGE AND ENVIRONMENTAL PROTECTION CONGRESS PROCEEDINGS BOOK, 2025

The purpose of this study was to analyze production costs and profits; analyze financial feasibil... more The purpose of this study was to analyze production costs and profits; analyze financial feasibility, and analyze the practice of green supply chain management in pineapple farming in Kualu Village, Tambang District, Kampar Regency. The method used in this study is descriptive, namely a method that focuses on solving existing problems at present by collecting data, analyzing, explaining, and concluding it. The results of the study indicate that all aspects of business feasibility have been met. The result also in line with sustainability theory. By implementing Green Supply Chain Management (GSCM) in pineapple farming in Kualu Village, environmental sustainability can be achieved without sacrificing economic benefits. Future studies should focus on the long-term effects of implementing GSCM in pineapple farming.

Research paper thumbnail of Pengaruh Good Corporate Governance (GCG) Terhadap Profitabilitas Dan Nilai Perusahaan Pada Perusahaan Sektor Consumer Goods Yang Terdaftar DI Bursa Efek Indonesia Periode 2017 - 2021

Research paper thumbnail of Educational Tactics through Social Marketing: Enhancing Awareness and Community Participation in Building a Quality Education Environment

Reflection,Riau, 2024

In the dynamic landscape of education, where the winds of change constantly blow through the trad... more In the dynamic landscape of education, where the winds of change constantly blow through the traditional structures, a promising avenue for transformative evolution emerges at the intersection of pedagogy and social marketing. As we navigate the multifaceted challenges woven into the fabric of society, the symbiotic relationship between education and social marketing takes center stage. Quantitative data from surveys will be analyzed using statistical techniques to identify patterns, correlations, and trends. Qualitative data from interviews and community workshops will undergo thematic analysis to uncover recurring themes and nuanced insights. The triangulation of findings from multiple sources will enhance the validity and reliability of the results. The synergy between pedagogy and social marketing represents a paradigm shift in how we conceptualize and approach education. The fusion of pedagogy and social marketing underscores the need for integrated professional development programs for educators. Institutions should design collaborative professional development programs that bring together educators and marketers.

Research paper thumbnail of Unearthed Treasures by Unlocking the Secrets of Forgotten Cash through Dynamic Cash Flow Analysis

Luxury, Jan 31, 2024

Cash flow is an important aspect of company finances which reflects the company's financial healt... more Cash flow is an important aspect of company finances which reflects the company's financial health and ability to fulfill its financial obligations. Cash flow statements allow stakeholders to understand how cash flows are generated and used in a given period. This research aims to gain an in-depth understanding of cash flow management, financial innovation, risk management, and modern business practices. Through a qualitative approach with literature studies, this research explains various aspects related to cash flow, starting from definitions, classifications, and problems that may occur, to the analysis techniques used. There are three main categories in the cash flow report, namely operating, investing, and financing activities. Cash flow problems can occur in the form of a deficit, break-even, or surplus. Cash flow analysis includes various ratios that measure a company's financial performance, such as operating cash flow/net sales, free cash flow, and other ratios. The results and discussion highlight the cash flow analysis techniques used, such as the calculation of operating cash flow/net sales and free cash flow, as well as various ratios that measure a company's financial performance. This research concludes that cash flow analysis is an important key in understanding company finances and making better strategic decisions. Cash flow statements help identify potential financial problems and ensure the longterm continuity of a company's operations. As suggestions for future research, this study suggests exploring the impact of technology in cash flow management, the influence of financial innovation on cash flow, risk management strategies, dividend policies, best practices in cash flow management, comparison of methods for preparing cash flow reports, the influence of tax policy, and the impact of CSR on cash flow.

Research paper thumbnail of Blue Management Accounting: Water Footprint, Cost, Efficiency, and Internal Control at WKP Corporation Headquarters

Journal of environmental accounting and management/Journal of environmental accounting and management, Jun 1, 2024

Water is an important natural resource for living things, which needs a proper management system ... more Water is an important natural resource for living things, which needs a proper management system to avoid water scarcity. This study aims to analyze the application of Blue Management Accounting (BMA) at WKP Corporation Headquarters in Indonesia. A qualitative as well as quantitative research approach has been utilized to assess the water footprint, cost, efficiency, savings, and internal controls. The results showed that the water footprint is in accordance with the standard of healthy living. The water cost is still reasonable, and water efficiency is almost achievable and maintained by the company. However, water savings have not been running well, and internal water control has not worked well. This further reflects that, although overall, the implementation of BMA at WKP Corporation Headquarters has not been completely fulfilled, however, efforts made to improve water efficiency. The results also showed that there had been a change in water use that has increased since the COVID-19 pandemic entered Riau Province. Recommendations for the company are to maintain efficient use of water because it is directly related to costs, apply tighter internal controls, especially on the monitoring element, because any risk can occur.

Research paper thumbnail of CSR, Good Corporate Governance, Corporate Value: Moderation of Financial Performance

Jurnal Akuntansi Keuangan dan Bisnis, Nov 29, 2023

This research aimed to look into the effects of corporate social responsibility and good corporat... more This research aimed to look into the effects of corporate social responsibility and good corporate governance on corporate value. In this study, which looked at three independent variables on corporate value, researchers used financial performance as a moderating variable. Secondary data sources for this study have been gathered from the IDX (Indonesian Stock Exchange) for the period 2018-2022, with manufacturing enterprises serving as the sample. This research was carried out utilizing WarpPLS, a data analysis method that employs partial least squares. Corporate social responsibility and good corporate governance boost the value of a corporation. The influence of corporate social responsibility and good corporate governance on corporate value can be moderated by financial performance. Corporations may enhance the way they perform to provide better value and raise stock returns. The study's findings can be used by investors to make informed investment decisions. Corporate social responsibility and good corporate governance policies are one approach for the company to provide a favorable signal to stakeholders and the market about its future survival prospects.

Research paper thumbnail of Digital Culture Revolution in Improving Firm Performance in Indonesia

Journal of system and management sciences, Dec 15, 2023

This research examines the moderating role of digital culture, business intelligence, accounting ... more This research examines the moderating role of digital culture, business intelligence, accounting information systems, and digital technology in transforming, revolutionizing, and improving firm performance. The novelty of this research is the addition of the dimensions of each variable so as to increase the accuracy of variable measurement. It can be implemented by the company, which if implemented carefully will support the firm's performance. The research sample is a company in Indonesia with a closed questionnaire collection method. The study results show that only digital culture can significantly increase firm performance and digital culture moderates the increase in firm performance by business intelligence. The test results show that digital culture has the most significant effect on firm performance. Recommendations that can be given to companies are that implementation must be carried out immediately so that the firm's competitiveness can continue to excel in the market. Recommendations for future research can use other factors such as the application of green, leadership, innovation, and other factors that can improve firm performance, especially digital performance.

Research paper thumbnail of The Effect of Organizational Commitment and Competence on Work Motivation and Work Performance at SMA Negeri Tapung District

The purpose of this study was to determine the effect of Organizational Commitment, Competence, o... more The purpose of this study was to determine the effect of Organizational Commitment, Competence, on the motivation and performance of teachers in SMA in Tapung District. The method used in collecting data in this research is a questionnaire. The population in this study were all teachers at SMA Negeri in Tapung sub-district with a total of 112 teachers. The sample of this study used the Stratified Random Sampling method with Structural Equation Modeling (SEM) PLS 3.0 analysis. The results showed that Organizational Commitment had a positive and insignificant effect on Motivation, Competence had a positive and insignificant effect on Performance, and Organizational Commitment had a positive and insignificant effect on motivation. on performance, competence has a positive and significant effect on performance, motivation has a positive and insignificant effect on performance in high school teachers in Tapung District.

Research paper thumbnail of Underemployment Rate by Gender in 2015-2018

Understanding the dynamics of underemployment across gender is critical not only for economic pol... more Understanding the dynamics of underemployment across gender is critical not only for economic policymakers but also for advocates of gender equality. The findings from this analysis can reveal potential areas where targeted interventions and policy measures may be needed to ensure that both men and women have equal opportunities for full and meaningful employment. This study uses a quantitative approach. This study uses data on underemployment rate by gender provided by the Central Bureau of Statistics. The study employs a Contingency Table Analysis, specifically utilizing the chi-square test. Contingency Table Analysis suggests that there is no substantial relationship between the level of underemployment by gender during the specified years, it is important to approach this conclusion with caution due to the limitations of the analysis and the possibility of unaccounted influences. Further research, possibly incorporating additional variables and a more extended time frame, would be valuable for a comprehensive understanding of the complex relationship between underemployment, gender, and regional factors.

Research paper thumbnail of Return on Asset, Current Ratio, Debt to Asset Ratio, and Operating Cash Flow on Stock Price of Companies Listed in the Jakarta Islamic Index Period 2016 – 2021

International Conference of Business and Social Sciences, Jan 7, 2024

This study aimed to determine the effect of Return on Asset, Current Ratio, Debt to Asset Ratio, ... more This study aimed to determine the effect of Return on Asset, Current Ratio, Debt to Asset Ratio, and Operating Cash Flow on the stock prices of companies listed on the Jakarta Islamic Index for the 2016-2021 period. The research sample was determined using the purposive sampling method so that the total sample was 12 companies. The analytical method of this research uses descriptive analysis and several types of evaluation using SPSS software. From this research, it can be concluded that only Current Ratio significantly affects stock prices. Meanwhile Return on Asset, Debt to Asset Ratio, and Operating Cash Flow do not have a significant effect on stock prices.

Research paper thumbnail of Blue Management Accounting: Water Footprint, Cost, Efficiency, and Internal Control at WKP Corporation Headquarters

Journal of Environmental Accounting and Management, 2024

Water is an important natural resource for living things, which needs a proper management system ... more Water is an important natural resource for living things, which needs a proper management system to avoid water scarcity. This study aims to analyze the application of Blue Management Accounting (BMA) at WKP Corporation Headquarters in Indonesia. A qualitative as well as quantitative research approach has been utilized to assess the water footprint, cost, efficiency, savings, and internal controls. The results showed that the water footprint is in accordance with the standard of healthy living. The water cost is still reasonable, and water efficiency is almost achievable and maintained by the company. However, water savings have not been running well, and internal water control has not worked well. This further reflects that, although overall, the implementation of BMA at WKP Corporation Headquarters has not been completely fulfilled, however, efforts made to improve water efficiency. The results also showed that there had been a change in water use that has increased since the COVID-19 pandemic entered Riau Province. Recommendations for the company are to maintain efficient use of water because it is directly related to costs, apply tighter internal controls, especially on the monitoring element, because any risk can occur.

Research paper thumbnail of Sales Growth, Company Size, Profitability, and Non-Debt Tax Shield on Capital Structure In Food and Beverage Sub-Sector Companies Listed on The Indonesia Stock Exchange

JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

This study aims to determine the effect of sales growth, company size, profitability, and non-deb... more This study aims to determine the effect of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage sub-sector consumption companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study used secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained amounted to 38 companies. Data analysis in this study used quantitative descriptive and several calculations using the SmartPLS software. From this study, it can be concluded that only the non-debt tax shield significantly affects capital structure. While sales growth, company size, and profitability do not have a significant effect on capital structure.

Research paper thumbnail of The Effect of Farmers' Exchange Rates on Rice Prices in 2017-2019

Luxury: Landscape of Business Administration

This research aims to predict the price of rice in the mill according to quality (Rupiah/Kg) at a... more 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 mi...

Research paper thumbnail of Digital Culture Revolution in Improving Firm Performance in Indonesia

Journal of System and Management Sciences, 2024

This research examines the moderating role of digital culture, business intelligence, accounting ... more This research examines the moderating role of digital culture, business intelligence, accounting information systems, and digital technology in transforming, revolutionizing, and improving firm performance. The novelty of this research is the addition of the dimensions of each variable so as to increase the accuracy of variable measurement. It can be implemented by the company, which if implemented carefully will support the firm's performance. The research sample is a company in Indonesia with a closed questionnaire collection method. The study results show that only digital culture can significantly increase firm performance and digital culture moderates the increase in firm performance by business intelligence. The test results show that digital culture has the most significant effect on firm performance. Recommendations that can be given to companies are that implementation must be carried out immediately so that the firm's competitiveness can continue to excel in the market. Recommendations for future research can use other factors such as the application of green, leadership, innovation, and other factors that can improve firm performance, especially digital performance.

Research paper thumbnail of Optimizing Company Finances Using Business Intelligence in Accounting

Business intelligence is the process of collecting, analyzing, and interpreting business data to ... more 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.

Research paper thumbnail of ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE

Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a communit... more 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.

Research paper thumbnail of Leveraging Information Technology for Enhanced Information Quality and Managerial Performance

This study aims to analyze and understand the contribution of information technology and its impa... more 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.

Research paper thumbnail of Development of Digital Economy Teaching Materials: Basic Concepts of Business Intelligence

Reflection: Education and Pedagogical Insights

This study aims to develop digital economy teaching materials in accordance with the concept of b... more 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 interac...

Research paper thumbnail of E-learning Teaching Materials: Accounting Information Systems

Journal of Applied Business and Technology

This study aims to explain further about accounting information systems and serve as reference ma... more 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.

Research paper thumbnail of Benefits and Challenges of Technology and Information Systems on Performance

Journal of Applied Business and Technology

In this modern era, technology and information systems are very important in business. explore th... more 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.

Research paper thumbnail of ANALISIS PENGARUH TINGKAT PENDIDIKAN TERHADAP PENDAPATAN PEKERJA DI INDONESIA

Research paper thumbnail of Analisis Pertumbuhan Ekonomi Indonesia Triwulan III- 2019

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Research paper thumbnail of ANALISIS PERKEMBANGAN EKSPOR DAN IMPOR DI INDONESIA

DI INDONESIA STATISTIK BISNIS OLEH: SYERLI LIM 1811117 DOSEN PEMBIMBING: NICHOLAS RENALDO, SE, MM... more DI INDONESIA STATISTIK BISNIS OLEH: SYERLI LIM 1811117 DOSEN PEMBIMBING: NICHOLAS RENALDO, SE, MM PROGRAM STUDI STRATA 1 (S1) AKUNTANSI INSTITUT BISNIS DAN TEKNOLOGI PELITA INDONESIA PEKANBARU 2019

Research paper thumbnail of ANALISIS PERKEMBANGAN JUMLAH KUNJUNGAN WISATAWAN MANCANEGARA TAHUN 2017

Research paper thumbnail of Mengkaji Data Statistik Menggunakan Metode Peramalan

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Research paper thumbnail of ANALISA STATISTIK BUDIDAYA PERIKANAN

Research paper thumbnail of Harga Gabah Bulanan di Tingkat Penggilingan Indonesia Menurut Kualitas Tahun 2019

Research paper thumbnail of Harga Beras Bulanan di Tingkat Penggilingan Menurut Kualitas Tahun 2019

Research paper thumbnail of JUMLAH AKOMODASI, KAMAR, TEMPAT TIDUR PADA HOTEL NON BINTANG MENURUT PULAU INDONESIA TAHUN 2014 – 2016

Research paper thumbnail of ANALISIS TREND JUMLAH PESAWAT YANG BERANGKAT PADA PERNEBANGAN DOMESTIK DI INDONESIA PADA TAHUN 2012-2017

Research paper thumbnail of Teori dan Konsep Penganggaran Sektor Publik.docx

STEVEN TOBIAS (1311016) WIDYAWATI (1311037) SHERLY (1311043) NIKITA LOUIS (1311047) KELAS AM-2 SE... more STEVEN TOBIAS (1311016) WIDYAWATI (1311037) SHERLY (1311043) NIKITA LOUIS (1311047) KELAS AM-2 SEMESTER VI DOSEN PENGASUH : LA ODE SYARFAN, SE, MSi, Ak. SEKOLAH TINGGI ILMU EKONOMI PELITA INDONESIA PEKANBARU 2016 KATA PENGANTAR Dengan mengucapkan puji syukur ke hadirat Tuhan Yang Maha Esa, karena atas rahmat-Nya penulis dapat menyelesaikan penulisan makalah ini dengan judul "TEORI DAN KONSEP PENGANGGARAN SEKTOR PUBLIK" sebagai salah satu syarat untuk menyelesaikan tugas mata kuliah Akuntansi Sektor Publik tahun ajaran 2016.

Research paper thumbnail of MENCIPTAKAN NILAI, KEPUASAN DAN LOYALITAS PELANGGAN

PEKANBARU 2014 KATA PENGANTAR Dengan mengucapkan puji syukur ke hadirat Tuhan Yang Maha Esa, kare... more PEKANBARU 2014 KATA PENGANTAR Dengan mengucapkan puji syukur ke hadirat Tuhan Yang Maha Esa, karena atas rahmat-Nya penulis dapat menyelesaikan makalah ini dengan judul " MENCIPTAKAN NILAI, KEPUASAN DAN LOYALITAS PELANGGAN " sebagai salah satu tugas untuk menyelesaikan mata kuliah Manajemen Pemasaran STIE Pelita Indonesia Tahun Pengajaran 2013/2014. Penulis menyadari bahwa dalam penulisan makalah ini masih jauh dari kesempurnaan, oleh karena itu penulis dengan hati terbuka mengharapkan saran-saran dan kritikan-kritikan yang membangun (konstruktif) demi kesempurnaan tugas akhir di masa yang akan datang. Selanjutnya dalam kesempatan ini penulis tidak lupa untuk menyampaikan ucapan terima kasih yang sedalam-dalamnya kepada semua pihak yang telah memberikan dorongan dan bantuan, seperti Bu Yanti Mayasari, S.Sos, M.Sc, dan teman-teman lainnya. Semoga Tuhan Yang Maha Esa memberikan balasan yang setimpal kepada Bapak, Ibu, Kakak, Adik dan seluruh rekan-rekan sekalian. Akhir kata Penulis mengharapkan agar tugas akhir ini dapat bermanfaat bagi pihak yang memerlukannya. Pekanbaru, 15 September 2014 Hormat Saya, NICHOLAS RENALDO BAB I PENDAHULUAN 1.1 Latar Belakang Masalah

Research paper thumbnail of KOMUNIKASI PEMASARAN

Dengan mengucapkan puji syukur ke hadirat Tuhan Yang Maha Esa, karena atas rahmat-Nya penulis dap... more Dengan mengucapkan puji syukur ke hadirat Tuhan Yang Maha Esa, karena atas rahmat-Nya penulis dapat menyelesaikan makalah ini dengan judul " KOMUNIKASI PEMASARAN " sebagai salah satu tugas untuk menyelesaikan mata kuliah Manajemen Pemasaran STIE Pelita Indonesia Tahun Pengajaran 2013/2014.

Research paper thumbnail of BOOK AND CASE REVIEW - PROCTER & GAMBLE Co.

Research paper thumbnail of Journal Review - An Investigation into the Cash Balance Management Approaches in Saving and Credit Cooperative Societies (SACCOs) in Nakuru County, Kenya

Saving and Credit Cooperative Societies (SACCOs) dilihat sebagai kendaraan untuk mobilisasi sumbe... more Saving and Credit Cooperative Societies (SACCOs) dilihat sebagai kendaraan untuk mobilisasi sumber daya dan pintu gerbang menuju kemakmuran ekonomi bagi keluarga terutama mereka yang masuk kategori berpenghasilan rendah dan menengah. Perusahaanperusahaan ini menangani sejumlah besar dana anggota dalam bentuk deposito, berbagi minat iklan. Pengelolaan dana SACCO adalah isu hangat dalam gerakan koperasi dan di antara para pembuat kebijakan. Studi ini mengeksplorasi pendekatan manajemen kas di SACCO mengingat bahwa manajemen kas dianggap sebagai bahan inti untuk kelangsungan bisnis. Populasi terdiri dari 143 SACCOs di Nakuru County. Sampel dari 38 SACCOs dipilih melalui stratified random sampling. Temuan penelitian menunjukkan bahwa meskipun sebagian besar SACCO sadar tentang perlunya mengelola saldo kas mereka, sangat sedikit yang memiliki kebijakan tentang pengelolaan saldo kas. SACCO diciptakan untuk mengelola uang tunai secara serampangan dan tidak ada model manajemen kas yang ditemukan untuk digunakan seluruhnya. Studi ini menyimpulkan bahwa tidak ada perbedaan signifikan dalam pendekatan manajemen kas yang digunakan oleh SACCO berbasis karyawan dan asosiasi.

Research paper thumbnail of Journal Review - Influence of Fundamental Ratio, Market Ratio and Business Performance to the Systematic Risk and Their Impacts to the Return on Shares at the Agricultural Sector Companies at the Indonesia Stock Exchange for the Period of 2010 -2013

Research paper thumbnail of JOURNAL REVIEW - MACROECONOMIC FACTORS THAT INFLUENCE EXCHANGE RATE FLUCTUATION IN ASEAN COUNTRIES

The exchange rate is defined as the number of units of domestic currency, the need to buy one uni... more The exchange rate is defined as the number of units of domestic currency, the need to buy one unit of foreign currency. In other words, the exchange rate at which one currency in one country can be exchanged for other currencies. The exchange rate is very important, because it allows for the conversion of national currency into another, thus it can facilitate international trade for goods and services and the transfer of funds between countries and it also allows comparison of prices of goods at the same in different countries. In general, the price difference between similar goods determines the goods traded and where they were sent. However, the currency could stir volatility it depends on the economic situation in the foreign exchange market in particular.

Research paper thumbnail of Journal Review - Stock market reaction towards SPECT events using CAPM adjusted return (Translation)

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis reaksi pasar terhadap Kebijakan Peng... more Abstrak Tujuan dari penelitian ini adalah untuk menganalisis reaksi pasar terhadap Kebijakan Pengampunan Pajak. Indikator yang digunakan dalam penelitian ini adalah abnormal return dan aktivitas volume perdagangan. Metode studi peristiwa digunakan untuk menguji reaksi pasar dan mengukur perbedaan sebelum dan sesudah pengumuman kebijakan pengampunan pajak. Sampel adalah semua perusahaan yang terdaftar di sektor LQ-45. Abnormal return dihitung menggunakan teknik CAPM Adjusted Return. Hasil penelitian menunjukkan bahwa tidak ada perbedaan yang signifikan dalam abnormal return sebelum dan sesudah semua peristiwa. Aktivitas volume perdagangan juga tidak menunjukkan perbedaan yang signifikan sebelum dan sesudah semua peristiwa.