Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Islamic Business and Management Review International Journal of Accounting & Finance in Asia Pasific
Dorris Yadewani
Universitas Ekasakti Padang
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AI in Strategic Marketing: Leveraging Machine Learning for Consumer Behavior Prediction - A Case Study of MSMEs in Selangor Salamiah Kulal Salamiah; Dorris Yadewani; Dona Ikranova Febrina; Mukti Diapepin; Yerizal Yerizal
International Journal of Islamic Business and Management Review Vol. 6 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v6i1.1824

Abstract

Purpose – This study aims to investigate the transformative impact of artificial intelligence (AI) and machine learning (ML) on strategic marketing, specifically focusing on consumer behavior prediction among Micro, Small, and Medium Enterprises (MSMEs) in Selangor, Malaysia. Methodology – A quantitative approach was employed, collecting cross-sectional data from 150 [sesuaikan angka sampel Anda] MSME owners and managers. The data were analyzed using Structural Equation Modeling (SEM-PLS) to evaluate how AI-driven predictive models influence marketing effectiveness and targeting accuracy. Findings – The results reveal that AI-based models significantly enhance marketing precision. MSMEs that integrated these technologies reported a 34% increase in customer engagement and a 28% improvement in conversion rates compared to traditional methods. Furthermore, the study highlights that digital readiness and ethical data usage are key drivers for AI adoption in the local business landscape. Originality – This research contributes to the literature by bridging the gap between advanced technology adoption and MSME marketing strategies within an emerging Islamic market hub. The findings provide practical insights for MSME digital transformation and offer policy recommendations for stakeholders in Selangor to foster a more data-driven and ethically aligned business environment.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CASH HOLDING ON INCOME SMOOTHING IN INDONESIAN MANUFACTURING COMPANIES Desmiwerita Desmiwerita; Yuli Ardiany; Melli Herfina; Dorris Yadewani; Miftahul Jannah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4628

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on income smoothing and to analyze the moderating role of cash holding in the relationship between GCG and income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange during the 2012–2023 period. The study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The sample consists of 390 firm-year observations selected through purposive sampling. The variables analyzed include income smoothing as the dependent variable, Good Corporate Governance as the independent variable, cash holding as the moderating variable, and profitability (ROA) and leverage (DER) as control variables. The results indicate that Good Corporate Governance negatively and significantly affects income smoothing, suggesting that stronger governance mechanisms improve monitoring effectiveness and reduce managerial opportunism in financial reporting. Cash holding positively and significantly affects income smoothing, indicating that firms with higher liquidity levels tend to engage more in earnings smoothing practices. Furthermore, cash holding significantly moderates the relationship between Good Corporate Governance and income smoothing, implying that liquidity conditions influence the effectiveness of governance mechanisms in constraining managerial opportunism. This study contributes to agency theory by demonstrating that governance effectiveness in reducing income smoothing depends not only on governance quality but also on firms’ liquidity conditions. The findings provide practical implications for investors, regulators, and corporate management regarding the importance of governance quality and liquidity management in maintaining financial reporting credibility.
Co-Authors Desmiwerita Dona Ikranova Febrina Melli Herfina Miftahul Jannah Mukti Diapepin Salamiah Kulal Salamiah Yerizal Yerizal Yuli Ardiany