Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Startupreneur Business Digital (SABDA Journal) AI, Innovation, and Resilience for the Environment Journal
Fandi Ahmad
Sultan Ageng Tirtayasa University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Management Accounting as a Strategic Tool for Public Value in the Higher Education Sector Fandi Ahmad; Luiz Rubio; Anandha Fitriani
Startupreneur Business Digital (SABDA Journal) Vol. 5 No. 1 (2026): April
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/sabda.v5i1.1012

Abstract

This study explores the role of management accounting and control systems (MACS) as conceptualized through Simons Levers of Control framework in supporting public value creation, contributing to the growing body of literature on public value accounting. Adopting a mixed-method case study approach, which includes document analysis and semi structured interviews, the research uncovers varied applications of control systems within a Dutch university of applied sciences. The findings reveal a divergence in how control mechanisms are utilized. Belief systems and interactive control systems are employed extensively to facilitate strategic change and support the implementation of new strategic directions. In contrast, diagnostic control systems are primarily used at decentralized levels, functioning mainly as instruments to ensure compliance with operational and financial constraints. As such, belief and interactive controls form the core mechanisms for embedding public value considerations within the institution’s strategic orientation, while diagnostic controls serve to regulate activities at the operational level. Additionally, although the institution emphasizes the importance of engaging with external stakeholders, such interactions predominantly occur during the strategy formulation phase, with limited involvement observed during interim evaluations of the strategy, thereby refining the Levers of Control framework in the context of public value creation and demonstrating that contextual and unbalanced control configurations can effectively support public value orientation in higher education.
Leveraging Public APIs for Strategic Business Insights Fandi Ahmad; Nuke Puji Lestari Santoso; Kgomotso Moyo
AI, Innovation, and Resilience for the Environment (AIR) Vol. 1 No. 1 (2026): AI, Innovation, and Resilience for the Environment (AIR) Journal
Publisher : Sinar Mentari Sundara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68012/air.v1i1.124

Abstract

Public Application Programming Interfaces (APIs) have become an integral component of digital ecosystems, enabling organizations to access external data sources and transform them into meaningful strategic insights. Alongside the rapid expansion of open data and platform-based services, organizations increasingly rely on public APIs to support decision making, market analysis, and strategic planning. However, many organizations still struggle to move beyond technical implementation and fully integrate API-based data into managerial and strategic processes. This study aims to explore how public APIs are leveraged to generate strategic business insights, focusing on organizational practices, interpretive processes, and contextual factors that shape their effective use. To address this aim, the study adopts a qualitative multiple case study approach involving organizations operating in data-intensive digital business environments. Data were collected through semi-structured interviews with managers and analysts, complemented by document analysis and limited observation, and were analyzed using thematic analysis. The findings reveal that public APIs function not merely as technical connectors, but as strategic resources that enhance market sensing, support managerial judgment, and enable greater strategic agility. At the same time, the study identifies recurring challenges related to data quality, dependency on external API providers, governance mechanisms, and trust in externally sourced data. By providing an in-depth, process-oriented understanding of API utilization, this research contributes to the digital business and data-driven strategy literature, particularly from a qualitative perspective that remains underrepresented. The study also offers practical insights for organizations seeking to align public API usage with strategic objectives, highlighting the importance of analytical interpretation, leadership involvement, and governance practices in transforming external data into actionable business insights.
Co-Authors Anandha Fitriani Kgomotso Moyo Luiz Rubio Nuke Puji Lestari Santoso