Muhammad Ariq Athallah Akbar
Universitas Lambung Mangkurat

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Profitability Stability and Liquidity Risk Mitigation: An Empirical Analysis of Indonesian Guarantee Institutions Azizah Akbariani Ahmad; Husna Karimah; Muhammad Ariq Athallah Akbar
Warmadewa Management and Business Journal (WMBJ) Vol. 8 No. 1 (2026)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.8.1.2026.42-51

Abstract

This study examines the resilience of profitability (Return on Assets) within Indonesian Guarantee Institutions, specifically focusing on withstanding the stress testing triggered by the COVID-19 pandemic. Adopting a quantitative approach, this research analyzed monthly secondary data from the Financial Services Authority (OJK) spanning January 2016 to June 2022 to capture the complete crisis cycle, from the initial stability phase to the subsequent recovery. The data analysis utilized Multiple Linear Regression via the Ordinary Least Squares (OLS) method on 76 observations following data transformation. The empirical results revealed a "Solvency Paradox," wherein the Solvency Margin Ratio (SMR) exerted a significant negative effect on ROA, suggesting capital allocation inefficiencies stemming from overly conservative management policies. In contrast, the Liquidity Ratio and Capital Adequacy Ratio demonstrated significant positive impacts, functioning as essential pillars of financial resilience and primary shock absorbers during periods of volatility. Furthermore, the Incurred Claims ratio and Gearing Ratio yielded no significant effect; this reflects the efficacy of risk transfer mechanisms through reinsurance in insulating net profits from operational shocks. Managerial implications emphasize the necessity of strategic repositioning—moving beyond passive capital accumulation toward the optimization of liquid investment instruments to sustain an equilibrium between financial security and profitability.
Bridging Soft Skills and Academic Success: The Mediating Role of Internship Performance Muhammad Ariq Athallah Akbar; Azizah Akbariani Ahmad; Ayyub Muhajad
Journal of Educational Management Research Vol. 5 No. 1 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i1.1828

Abstract

This study aims to examine the effect of students’ soft skills on academic outcomes, with internship performance serving as a mediating variable. The research addresses the increasing importance of soft skills in higher education, particularly as artificial intelligence reshapes learning environments and demands for both analytical and interpersonal competencies. A quantitative research design was employed, utilizing Partial Least Squares–Structural Equation Modeling (PLS-SEM) to analyze the data. A total of 113 undergraduate students from the Faculty of Economics and Business, Universitas Lambung Mangkurat, who completed internships during 2024–2025, participated in this study by completing structured questionnaires. The results reveal that soft skill dimensions conceptual/analytical ability, teamwork, and information application have a significant positive effect on academic outcomes. Additionally, overall internship performance significantly mediates the relationship between soft skills and academic achievement. These findings suggest that internships not only prepare students for careers but also serve as a critical experiential learning mechanism that enhances academic engagement and performance. The study contributes to educational management by highlighting the role of internship experiences in bridging skill development and academic success, offering practical guidance for curriculum design and experiential learning programs.
Knowledge Management dan Kinerja Karyawan: Tinjauan Sistematis dari Asia Muhammad Ariq Athallah Akbar; Husna Karimah; Azizah Akbariani Ahmad
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.10215

Abstract

This study provides a comprehensive analysis of the role of Knowledge Management (KM) in enhancing employee performance through a Systematic Literature Review (SLR). In the context of a growing knowledge-based economy, organizations are increasingly required to manage information and experience in a structured manner to foster innovation, improve efficiency, and sustain competitive advantage. This review adopts the SLR protocol proposed by Williams et al, selecting 12 peer-reviewed articles from the Scopus database based on inclusion criteria including Asian geographic focus, Q1/Q2 journal rankings, and relevance to the research variables. The findings reveal that KM significantly contributes to employee performance, both directly and as a mediating variable. KM processes—such as knowledge creation, storage, sharing, and application—play a vital role in promoting productivity, innovation, and adaptability. This study contributes to the literature by mapping current trends and identifying research gaps, offering both theoretical insight and practical implications for future studies.