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

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Smart Governance Framework for Automated Urban Air Quality Decision Support Luiz Rubio; Muhammad Bukhori Dalimunthe; Fazli Rachman; Wildansyah Lubis
AI, Innovation, and Resilience for the Environment (AIR) Vol. 1 No. 2 (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.v1i2.203

Abstract

Urban centers in tropical developing nations face severe air pollution crises, yet a critical policy inertia gap persists between real-time sensor data acquisition and dynamic municipal enforcement. This study aims to develop and evaluate the Smart Air Quality Governance (SAQG) framework, an automated, artificial intelligence (AI)-enhanced Environmental Decision-Support System (EDSS) designed to bridge passive monitoring with legally binding administrative action. Employing a qualitative policy gap analysis and semi-structured key informant interviews (n = 12) with municipal environmental, transportation, and public health authorities in a tropical metropolitan area (Jakarta, Indonesia), this paper examines the institutional bottlenecks delaying emergency responses. Unlike traditional passive monitoring platforms, the novelty of the SAQG framework lies in its active execution engine, which directly links real-time PM2.5 sensor networks to a three-tiered automated policy matrix, enforcing immediate interventions such as adaptive signal timing, industrial emission caps, and mandatory work-from-home orders. The results demonstrate that embedding AI-driven predictive triggers into local government regulatory architectures significantly reduces administrative response latency during atmospheric crises. This study provides local authorities with a practical blueprint to transition from reactive observation to proactive urban resilience, directly advancing UN Sustainable Development Goals (SDG 3: Good Health and Well-Being, SDG 11: Sustainable Cities and Communities, and SDG 13: Climate Action).
Co-Authors Anandha Fitriani Fandi Ahmad Fazli Rachman Muhammad Bukhori Dalimunthe Wildansyah Lubis