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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Ekonomika Media Ekonomi dan Manajemen Akuisisi : Jurnal Akuntansi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JURNAL MANAJEMEN BISNIS Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Ilomata International Journal of Tax and Accounting Jurnal Manajemen Jurnal Ilmiah Manajemen Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Community Service JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Human Resource Management Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Bhinneka Amkop Management Accounting Review (AMAR) Jurnal Pengabdian Masyarakat Paguntaka AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JIM : Journal Of International Management INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Muh. Irfandy Azis
Universitas Borneo Tarakan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Influence of Reward and Punishment on Employee Discipline in Public Sector Organizations: A Systematic Literature Review Kahono, Tri Kahono; Utomo, E Mohammad Nur; Azis, Muh Irfandy; Shalahuddin, S.
Golden Ratio of Human Resource Management Vol. 6 No. 1 (2026): August - February
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v6i1.2025

Abstract

This study aims to systematically examine the literature on the effects of reward and punishment on employee discipline in public organizations. It is motivated by the phenomenon of low employee discipline, which impacts declining performance and the effectiveness of public services. The study employs a systematic literature review conducted in November 2025, following the PRISMA guidelines, and searches Google Scholar, Portal Garuda, Semantic Scholar, and DOAJ for articles. The initial screening yielded 968 articles from Google Scholar, 7 from Portal Garuda, 12 from Semantic Scholar, and 10 from DOAJ. The articles were filtered using inclusion criteria, namely, peer-reviewed articles, full-text in Indonesian, research articles, and publications from 2020 to 2025, while non-peer-reviewed articles, non–full-text articles, non-Indonesian articles, non-research articles, publications outside the specified years, studies not addressing reward and punishment in relation to employee discipline, or those with low methodological quality were excluded. The results show five main effects. First, rewards have a positive, significant effect on employee discipline and performance. Second, punishment also has a positive and significant effect when applied fairly, as it can correct behavior and enhance employee compliance. Third, rewards are more effective than punishments in creating behavioral change. Fourth, work discipline acts as an intervening variable, strengthening the effects of rewards and punishments on performance. Fifth, the proportional and fair application of rewards and punishments can increase motivation, compliance, and employee performance in public organizations.
Pengembangan Framework Audit Trail Berbasis Artificial Intelligence (AI) untuk Peningkatan Akuntabilitas dalam Tata Kelola Perusahaan Roni Padliansyah; Erick Karunia; Muh. Irfandy Azis
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8357

Abstract

This study aims to develop a conceptual framework of an Artificial Intelligence (AI)-based Audit Trail to strengthen accountability and transparency in corporate governance. Adopting the Design Science Research Methodology (DSRM), the research designs a framework consisting of four main layers: data acquisition, AI processing, governance & compliance, and reporting & accountability. Traditional audit trails are limited in anomaly detection, audit efficiency, and alignment with Good Corporate Governance (GCG) principles. By leveraging machine learning algorithms, natural language processing (NLP), and explainable AI (XAI), the proposed audit trail functions not merely as a passive log but as an intelligent system that actively supports decision-making. A case study in procurement fraud illustrates the potential of this framework to enhance internal audit effectiveness. The study contributes theoretical, practical, and regulatory insights, while acknowledging its limitation in excluding demonstration and evaluation stages within the current DSRM cycle.
The Effect of Local Revenue and Revenue Sharing Funds on Local Expenditures Azis, Muh. Irfandy; Padliansyah, Roni; Gulabdin, Shaierah Binti; Phin, Ng Yen; Fook, Lim Ming
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/0rdq9z50

Abstract

This study aims to analyze the effect of Local Own-Source Revenue and Revenue Sharing Funds on Regional Expenditure in regency/city governments in South Sulawesi Province. This study uses a quantitative approach with secondary data in the form of Local Own-Source Revenue, Revenue Sharing Funds, and Regional Expenditure obtained from the official APBD and TKDD portals. The research sample consisted of 24 regencies/cities in South Sulawesi Province. Data analysis was performed using multiple linear regression with the help of SPSS software to test the proposed hypothesis. The results showed that Local Own-Source Revenue and Revenue Sharing Funds had a positive and significant effect on Regional Expenditure. These findings indicate that the higher the regional fiscal capacity through an increase in PAD and DBH, the greater the ability of local governments to finance public expenditure and development. This study emphasizes the importance of optimizing Local Own-Source Revenue and effective management of Revenue Sharing Funds in order to improve the quality of regional expenditure planning and realization. These findings can also serve as a basis for the government in formulating fiscal policies that are more responsive to regional development needs.
The Role of Intellectual Capital in Improving Employee Performance through Employee Engagement in the Hybrid Work Era Budi Hasyim; Aswan; Erick Karunia; Shalahuddin; Muh. Irfandy Azis; Riyans Ardiansyah; Deni Marsha
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4613

Abstract

This research is motivated by changes in the post-pandemic work system that have encouraged the implementation of hybrid work in the education sector, requiring organizations to optimally manage intellectual capital while maintaining employee engagement to improve performance. This study aims to analyze the effect of intellectual capital on employee performance, with employee engagement as a mediating variable, in the education industry in North Kalimantan. The research method used a quantitative approach with a survey technique of lecturers and education staff at several universities in North Kalimantan. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that intellectual capital has a positive and significant effect on employee performance. Employee engagement has also been shown to have a positive and significant effect on employee performance. In addition, employee engagement significantly mediates the relationship between intellectual capital and employee performance. These findings confirm that intellectual capital development will have a stronger impact on performance when supported by a high level of employee engagement. This study concludes that integrating intellectual capital management strategies and increasing employee engagement are key to improving performance in the hybrid work era in the education sector.
Systematic Literature Review of Digitalization and Economic Empowerment as Pillars of a Smart Coastal Economy Irawati HM; Etty Wahyuni; Rusdy Setiawan; Muh. Irfandy Azis; Nurzhahratul Lailiah; Dwi Prayoga; Nabilah Febriyanti
Jurnal Ilmu Sosial dan Humaniora Vol 15 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish.v15i1.107266

Abstract

The concept of Smart Coastal Economy (SCE) has emerged as a strategic approach to achieving sustainable coastal development through digital transformation and community empowerment. However, existing research largely examines digitalization and economic empowerment as separate domains, resulting in limited conceptual integration and the absence of a systematic synthesis explaining how both interact to shape coastal economic transformation. This gap hinders the development of an integrated analytical foundation for implementing SCE strategies, particularly in emerging coastal regions. This study aims to synthesize recent empirical evidence on digitalization and economic empowerment in coastal development to construct an integrative conceptual framework for SCE. A SLR was conducted using the PRISMA framework. Articles were retrieved from indexed academic databases, including Google Scholar, MDPI, IOP Science, ScienceDirect, PubMed, IEEE Xplore, and Elsevier. Publications were limited to the period from March 1, 2020, to February 28, 2025. The findings reveal three principal results. First, digitalization enhances coastal competitiveness and sustainability through improved resource efficiency, expanded market access, strengthened supply chain transparency, and environmentally responsible resource management; however, its effectiveness is conditional upon infrastructure readiness, governance support, and community digital literacy. Second, economic empowerment strengthens community capacity across economic, social, and institutional dimensions, particularly when integrating digital skills development, institutional strengthening, digital entrepreneurship, and ecological awareness. Third, the integration of digitalization and empowerment forms a structurally interdependent framework that generates systemic outcomes efficiency and productivity, socio-economic inclusion, and sustainability and resilience. These results provide an evidence-based conceptual foundation for advancing SCE strategies.
Analisis Bibliometrik Publikasi Ilmiah Bidang Managemen Aset Digital Berbasis Data Scopus 2015-2025 Rizky Putri Melati; Muh. Irfandy Azis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.15424

Abstract

Digital Asset Management (DAM) semakin memperoleh perhatian sebagai pendekatan strategis dalam mendukung tata kelola aset berbasis digital di sektor publik. Meskipun publikasi mengenai DAM terus meningkat, pemetaan komprehensif mengenai perkembangan, karakteristik, dan arah penelitian yang relevan dengan pengelolaan aset publik masih relatif terbatas. Penelitian ini bertujuan menganalisis tren dan karakteristik publikasi ilmiah di bidang Digital Asset Management menggunakan pendekatan bibliometrik berbasis data Scopus periode 2015–2025. Analisis mencakup perkembangan publikasi, sumber jurnal, produktivitas penulis, distribusi afiliasi dan negara, bidang ilmu, sumber pendanaan, serta jaringan kata kunci yang divisualisasikan menggunakan VOSviewer. Hasil penelitian menunjukkan bahwa kajian DAM mengalami pertumbuhan yang konsisten, dengan peningkatan publikasi yang signifikan pada beberapa tahun terakhir. Analisis ko-kemunculan kata kunci mengidentifikasi keterkaitan yang kuat antara DAM, tata kelola aset publik, transformasi digital, dan akuntabilitas. Temuan ini menegaskan bahwa DAM berkembang sebagai kerangka konseptual dan operasional yang mendukung pengelolaan Barang Milik Daerah berbasis digital serta membuka peluang pengembangan riset lintas disiplin mengenai tata kelola aset publik di era transformasi digital.
Digital Marketing Training for UMKM of Tarakan City Erick Karunia; Ahmad Juliana; Syahran; Ahmatang; Nurul Hidayat; Budi Hasyim; Muh. Irfandy Azis; Shalahuddin
International Journal Of Community Service Vol. 1 No. 2 (2021): August 2021 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.3

Abstract

This Community Service activity was carried out by a team of management and accounting lecturers of the Faculty of Economics, University of Borneo Tarakan on Digital Marketing Training  for UMKM in the city of Tarakan. This training aims to provide knowledge about digital marketing to UMKM in the city of Tarakan which was held on Juny 28 to 11 july, 2021. The method used is the current approach with the participatory method of rural approach in the form of training and mentoring which is generally done through three stages; preparation, training and evaluation, so that it can be more easily understood by UMKM in the city of Tarakan. Participants in this training are representatives of several people with a number of 30 people who have a profession as UMKM actors in the city of Tarakan, and who are still relatively young on average also fall into the category of beginners. The result obtained is to increase knowledge for MSMEs in the city of the importance of Digital Marketing (DM) to increase sales and for the sustainability of the business carried out. This activity is expected to help UMKM actors in increasing revenue and also improving the knowledge in the digital era so as not to be crushed by the changing times.
Mapping the Intersection of Financial Technology and Sustainability: A Bibliometric Analysis Using R Programming Language Rafiqoh; Muh. Irfandy Azis; Erick Karunia; Ang Hong Loong; Nursia
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3645

Abstract

Financial technology has transformed the global financial landscape, while sustainability has become a critical priority for addressing environmental and economic challenges. This study aims to examine the research landscape at the intersection of financial technology and sustainability through bibliometric analysis. Using the R programming language and data from the Scopus database spanning 2017 to 2025, the analysis maps publication trends, influential contributors, and collaboration patterns. Key findings reveal dominant themes such as green finance, digital banking, climate change, and environmental policy, reflecting a convergence of economic and environmental priorities. Leading journals include Resources Policy and Sustainability (Switzerland), with significant contributions from scholars. Strong international collaborations, particularly involving China, India, and Brazil, highlight regional efforts in sustainable financial innovation. The study concludes that financial technology plays a vital role in advancing sustainable finance and financial inclusion, though gaps in global representation and methodological diversity persist. Future research should focus on integrating artificial intelligence, blockchain, and broader regional perspectives, particularly from underrepresented areas like Africa, to enhance sustainable financial systems.
Financial Technology For SMEs Capital Problems With Crowdfunding Method Mappa Panglima Banding; Ashar Ashar; Ahmad Juliana; Muh. Irfandy Azis; Yohanna Thresia
Media Ekonomi dan Manajemen Vol 35, No 2 (2020): Empowering Corporate Governance for Sustainable Development
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.876 KB) | DOI: 10.24856/mem.v35i2.1503

Abstract

This study motivated by Micro, Small, and Medium Enterprises (SMEs) problem. SMEs still have difficulty accessing financial institutions. This problem should overcome when SMEs utilize information technology in business management such as crowdfunding features through Financial technology, where crowdfunding has known as a funding offering facility for social interests. The study is a qualitative descriptive analysis. This study intended to decide how to use crowdfunding-based financial technology by SME's at Tarakan City. The experiment subject is a randomized participant of 15 participants based on a predetermined category faced with stakeholders SME’s at Tarakan City. The data consisted of primary data non-metric or qualitative data. Participants were interviewed and examined to learn about the use of crowdfunding-based financial technology by small and medium-sized companies in Tarakan City, followed by triangulation with three models, i.e. data triangulation, investigator triangulation, and methods triangulation. Then analyzed with an interactive model through data reduction, data display, and conclusion drawing procedures. The result of the research shows that from the 15 informants in this study, there were only two informants who knew about Financial technology, and only a small proportion of SMEs at Tarakan City able to utilize Financial technology based on crowdfunding for their funding needs and use crowdfunding for working capital.
Pengaruh Digital Experience Dan Kepercayaan Terhadap Loyalitas Pemain Gen z Pada Platform Mobile Legends: Peran Mediasi Kepuasan Pemain Deni Marsha; Erick Karunia; Muh. Irfandy Azis; Aswan Aswan; Muhammad Rully Febrian
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9744

Abstract

This study investigates the impact of Digital Experience and Trust on the loyalty of Generation Z players in Mobile Legends: Bang Bang, with Player Satisfaction as a mediator. Using a quantitative approach and PLS-SEM analysis of 100 active Gen Z players in Indonesia, the results show that while Digital Experience and Trust significantly enhance satisfaction and loyalty, Player Satisfaction surprisingly exerts a significant negative effect on loyalty. This indicates a satisfaction paradox where satisfaction acts as a competitive mediator; rising expectations among digital natives reduce satisfaction's effectiveness in driving long-term commitment. Theoretically, this highlights a shift in the role of satisfaction in high-tech markets. Practically, developers should prioritize building trust and continuous digital innovation over merely increasing satisfaction to retain Gen Z players
Co-Authors Abd. Azis Muthalib Adi, Tiomy Butsianto Adnan Farisi Afuiata, Denisius Ahmad Juliana Ahmad Juliana Ahmatang Ang Hong Loong Ang Hong Loong Angelina Yenny Ringan Ardiansyah, Riyans Ariani Arnadi Chairunnas Ashar Ashar Aswan Aswan Aswan Aswan Banding, Mappa Panglima Bella Lisa Permatasari Budi Hasyim Budi Hasyim Deni Marsha Devi, Charitin Dwi Prayoga Erick Karunia Faerozh Madli Febrian, Muhammad Rully Ferica Christinawati Putri Fook, Lim Ming Gulabdin, Shaierah Binti Gunawan, Willy Oktrisio H. Hastuti Hasnidar Hasnidar Ibnu Hajar Irawati HM Jescynia Marchella Lahengke Juliana, Ahmad Kahono, Tri Kahono karunia, Erick La Nita Loong, Ang Hong Made Ngurah Purnaman, Si Malik, Aan Digita Marsha, Deni Mohd Noor Hidayat Jimainal Mojolou, Dean Nelson Muh. Israwan Azis Muhammad Rully Febrian Muhammad Tharmizi Junaid Muthalib, Abd. Aziz Muthalib, Dzulfikri Azis N, Ismail Khalid Nabilah Febriyanti Nainggolan, Yohanna Thresia Nursandi, Arif Nursia Nursia Nurul Hidayat Nurzhahratul Lailiah Padliansyah, Roni Phin, Ng Yen Pribadi, Julianda Rafiqoh Rista Kartika Riyans Ardiansyah Rizky Putri Melati Roni Padliansyah Rusdy Setiawan Sabrang Gilang Gemilang Shalahuddin Siti Rahmatan Suryaningsih Suryaningsih Suryaningsih syahran syahran Syams, Tengku Putri Azizah Utomo, E Mohammad Nur Utomo, Mohamad Nur Utomo, Muh. Nur Wahyuni, Etty Wawo, Andi Basru Yonti, Kholiqul Lutfi Alfizar