Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Startupreneur Business Digital (SABDA Journal) BEAM
Anandha Fitriani
CAI Sejahtera Indonesia
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.
Semantic Edge Orchestration for 6G-Enabled Immersive Media Broadcasting Lunantari Sanbella; Chandra Lukita; Anandha Fitriani; Ihda Nur Fathiyah
Bridging of Emerging AI and Media Broadcasting (BEAM) Vol. 2 No. 1 November (2026): Bridging of Emerging AI and Media Broadcasting
Publisher : Sundara Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68012/beam.V2i1.191

Abstract

The rapid evolution of 6G networks is expected to transform immersive media broadcasting by enabling ultra-low-latency communication, intelligent edge computing, and high-capacity transmission for extended reality, holographic content, and interactive multimedia. However, conventional edge resource management remains limited in understanding the semantic importance of media content, resulting in inefficient computation and transmission when network resources fluctuate. This study aims to develop a Semantic Edge Orchestration framework for 6G-enabled immersive media broadcasting that dynamically prioritizes computational, communication, and caching resources according to the semantic relevance of media streams and real-time network conditions. The proposed framework integrates semantic feature extraction, edge intelligence, and adaptive resource orchestration to classify content importance and coordinate processing across distributed edge nodes. Its performance is evaluated through simulation under different traffic loads and network conditions using end-to-end latency, bandwidth utilization, edge resource efficiency, and immersive media quality as evaluation metrics. The experimental results demonstrate that the proposed approach reduces end-to-end latency by 27.8%, decreases bandwidth consumption by 22.4%, and improves edge resource utilization by 18.6% compared with conventional resource aware orchestration while maintaining consistent perceptual quality during high network loads. These findings indicate that semantic aware edge orchestration can provide an effective architecture for intelligent 6G broadcasting by allocating network resources according to both contextual content importance and infrastructure conditions, thereby supporting scalable, responsive, and resource-efficient delivery of next- generation immersive media services.
Co-Authors Chandra Lukita Fandi Ahmad Ihda Nur Fathiyah Luiz Rubio Lunantari Sanbella