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All Journal Journal of Applied Engineering and Technological Science (JAETS) International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Testing dan Implementasi Sistem Informasi Research in Accounting Journal
Deli, Mazzlida Mat
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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Digital and Entrepreneurial Literacy in Increasing Students' Entrepreneurial Interest in the Technological Era Purwati, Astri Ayu; Hamzah, Zulfadli; Hamzah, Muhammad Luthfi; Deli, Mazzlida Mat
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3498

Abstract

This study aims to determine the effect of digital literacy and entrepreneurial literacy on student entrepreneurial interest. The population of this study were students of private universities in Pekanbaru with a sample of 176 respondents selected through accidental sampling. The data collection method was carried out through distributing questionnaires via Google Form. The data analysis technique used is Multiple Linear Regression Analysis with SPSS. The results showed that digital literacy did not have a significant effect on student entrepreneurial interest, so the first hypothesis (H1) was rejected. Although there are indications that increasing digital literacy can increase entrepreneurial interest, the results of statistical analysis show that this influence is not strong enough to be considered significant in the context of this study. On the other hand, entrepreneurial literacy has a positive and significant influence on students' entrepreneurial interest. This means that an increase in entrepreneurial literacy can be expected to significantly increase entrepreneurial interest. Therefore, the second hypothesis (H2) is accepted. The conclusion of this study is that in the context of the population and sample studied, only entrepreneurial literacy significantly affects students' entrepreneurial interest while digital literacy does not have a strong enough or significant effect.
Empowering Higher Education: The Tech Advantage in Work Coordination and Risk Management for Financial Growth Rauf, Ummu Ajirah Rauf; Ahmed, Saif; Deli, Mazzlida Mat; Asha’ari, Maryam Jamilah; Jamil, ‘Ainul Huda; Abdullah, Mohd Hafizuddin Syah Bangaan; Abdullah, Siti Intan Nurdiana Wong
Journal of Applied Engineering and Technological Science (JAETS) Vol. 6 No. 1 (2024): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v6i1.6364

Abstract

This study examined the relationship of work coordination and Enterprise Risk Management on financial performance in Malaysian public higher education (PHEs). It addresses the gaps on how work coordination and ERM could mitigate financial challenges such as dependence on tuition fees and limited government funding. The responses from 350 key informants across 20 Malaysian PHEs were analyzed using SEM analysis. The findings reveal that work coordination significantly enhances ERM implementation, and ERM implementation positively influence the financial performance, ERM also act as a mediator variable, which has a greater effect on financial performance through work coordination. The findings support the strategic role of ERM in facilitating links between organizational capabilities and financial sustainability. It thus practically recommends increasing capacity through governance structures, investing in digital tools for risk management, and engaging leaders to improve ERM effectiveness. Theoretically, this study extends the Resource-Based View, placing ERM as that critical resource that would turn coordinated efforts into measurable financial outcomes. This study closes the literature gap in risk management in higher education by integrating work coordination and ERM within a comprehensive model of financial sustainability that has pragmatic implications for policymakers and leaders of institutions in strengthening resilience within resource-constrained educational contexts.
The Impact of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value: The Role of Good Corporate Governance as a Moderating Variable Zahra, Tiara Aulia; Suryadi, Nanda; Deli, Mazzlida Mat; Utariani, Ni Ketut Raka
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.920

Abstract

This study was conducted with the aim of providing empirical evidence of the influence of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value with Good Corporate Governance as a moderating variable in SOEs listed on the IDX for the 2018-2022 period. The population of this study is state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used is using the purpose sampling method, where samples are taken through various criteria determined by the researcher. So that the number of samples in this study amounted to 14 companies out of 24 existing companies. The hypothesis in this study is tested through the Outer Model and Inner Model with the help of SmartPLS v 3.0 software. The conclusion of this study is that Corporate Social Responsibility and Capital Structure have no effect on Firm Value, while Investment Opportunity Set has an effect on Firm Value. In addition, Good Corporate Governance is able to strengthen the relationship between Corporate Social Responsibility and Capital Structure to Firm Value, and Good Corporate Governance is unable to strengthen the relationship between Investment Opportunity Set and Firm Value
Implementation of Rahn Contract Principles in Sharia Pawnshops to Enhance Public Interest in Sharia Pawn Services Putra, Hafiza; Azzaki , Muhammad Adnan; Deli, Mazzlida Mat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.1146

Abstract

An Islamic financial institution is a business entity whose activities are in the field of Islamic finance and its assets are in the form of financial and non-financial based on Islamic sharia principles, one of which is a sharia pawnshop (rahn). A rahn contract is a contract for the delivery of goods as collateral for a debt transaction that is agreed upon within a certain period of time. The lack of public knowledge of the principles of sharia pawnshops has led to the need for efforts to increase literacy to increase public interest in Islamic financial institutions. The purpose of this research is to provide information and understanding about the principles of the Rahn contract for Sharia pawnshops.
Halal Label and Purchasing Decisions in Fast Food Restaurants Identiti, Identiti; Rimet, Rimet; Suryadi, Nanda; Museliza, Virna; Deli, Mazzlida Mat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.810

Abstract

This research explores the impact of halal certification on consumer purchasing decisions in Pekanbaru City's fast-food restaurants, emphasizing the significance of halal principles in a predominantly Muslim population. Using an explanatory research design with 30 participants, the study employs primary and secondary data sources, ensuring validity and reliability through robust measurement methods. Analyzing the results through simple linear regression, the research finds a substantial influence of halal certification on purchasing decisions, supported by a calculated t-value of 5.437. This indicates that clear halal certification significantly influences consumer choices, aligning with existing research on the importance of halal certification in the fast-food industry. Implications extend to fast-food operators in Pekanbaru, emphasizing the strategic value of obtaining and displaying halal certification. Clear certification enhances consumer trust and loyalty, providing a competitive edge in a market where halal considerations increasingly shape purchasing decisions. While the study acknowledges its focus on ready-to-eat food and considers potential external factors, future research could explore broader product categories and additional variables for a more comprehensive understanding of consumer behavior in relation to halal certification.
Public Accountants’ Ethical Perceptions in Dealing with Client Pressure: A Qualitative Study of Accounting Firms Shanum, Arsyila Luthfia; Purwati, Astri Ayu; Deli, Mazzlida Mat
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the ethical perceptions of public accountants in Jakarta when facing client pressures, employing a qualitative phenomenological approach. Through in-depth interviews with licensed auditors from mid-sized and large accounting firms, the research identifies common ethical dilemmas, decision-making processes, and the influence of organizational and cultural factors. Findings reveal that auditors frequently encounter pressures to overlook discrepancies or adjust financial statements, leading to conflicts between professional ethics and client satisfaction. The study highlights the role of firm culture, time budget pressures, and individual values in shaping ethical behavior. Strategies such as adherence to ethical guidelines, client communication, and seeking guidance from superiors were noted as key to maintaining integrity. The research underscores the need for robust ethical frameworks and continuous training to support auditors in navigating ethical challenges effectively.
Brand Image as an Economic Asset: Mediating the Effects of Online Customer Reviews, Customer Experience, and Product Quality on Repurchase Intentions of Karung Jantan Clothing Brand Mahendra, I Wayan Yoga Praditya; Mahyuni, Luh Putu; Deli, Mazzlida Mat; Musa, Sulaiman
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8251

Abstract

This study investigates brand image as an economic asset by analyzing its mediating role in the relationship between online customer reviews, customer experience, and product quality on consumers’ repurchase intentions for the Karung Jantan clothing brand. Recognizing that a strong brand image can enhance customer loyalty, reduce marketing costs, and increase long-term revenue, this research adopts a quantitative approach and analyzes data using the Partial Least Squares (PLS) method with SmartPLS 4.0. The results reveal that brand image does not significantly mediate the effects of online customer reviews and customer experience on repurchase intention. However, brand image significantly mediates the relationship between product quality and repurchase intention, reinforcing its role as an intangible economic asset. Moreover, online customer reviews, customer experience, and product quality all have a positive and significant direct influence on both brand image and repurchase intention. These findings underscore the economic value of investing in brand image and product quality to drive repeat purchases and ensure sustainable business growth.
From Exclusion to Empowerment: Redesigning E-Learning to Mitigate Risks for Disabled Students Rauf, Ummu Ajirah Abdul; Deli, Mazzlida Mat; Husin, Nanang
Journal of Applied Engineering and Technological Science (JAETS) Vol. 7 No. 1 (2025): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v7i1.7608

Abstract

This study explores how e-learning platforms can be redesigned to empower disabled students by mitigating their educational risks, such as accessibility barriers, communication challenges, and unequal participation. Using a qualitative approach, the research combines literature reviews, case studies, and user feedback to analyze current e-learning environments. It evaluates how AI technologies like ChatGPT can facilitate content accessibility, improve interaction, and support personalized learning experiences for disabled students. This study identifies key risks: limited content adaptability, poor user interface design, and social isolation, which hinder disabled students' academic engagement. It proposes a framework integrating assistive AI tools to transform these platforms into inclusive, low-risk learning environments. Results indicate that AI-driven adaptations can enhance content comprehension, foster collaboration, and improve learning outcomes for disabled students. This study focuses on higher education contexts and may require further validation across diverse educational levels and technological infrastructures. Additionally, reliance on evolving AI technology presents challenges related to affordability and accessibility. This study contributes to the growing field of inclusive education by offering a novel, AI-supported framework to redesign e-learning platforms. It addresses the gap between technological advancement and practical accessibility solutions, emphasizing risk mitigation for disabled students. The findings provide valuable insights for educators, policymakers, and technology developers aiming to create equitable, empowering learning experiences for all learners.
Blockchain in Accounting and Auditing: A Systematic Literature Review Moktar, Noraini; Deli, Mazzlida Mat; Jamil, Ainul Huda
Research in Accounting Journal (RAJ) Vol. 6 No. 1 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i1.10462

Abstract

The rapid development of blockchain technology has generated significant discussion regarding its transformative potential in accounting and auditing. While blockchain offers features such as immutability, decentralization, and real-time verification, its actual impact on financial reporting quality and audit practices remains fragmented across the literature. This study aims to systematically review and synthesize scholarly research on blockchain applications in accounting and auditing over the period 2016–2026. Using a PRISMA-guided systematic literature review approach, peer-reviewed journal articles were identified, screened, and analyzed through thematic synthesis and qualitative content analysis. The findings reveal five dominant research streams: (1) blockchain and financial reporting quality, (2) audit transformation and risk reconfiguration, (3) governance and regulatory challenges, (4) crypto-asset accounting issues, and (5) technological integration with artificial intelligence and data analytics. The review indicates that blockchain enhances structural transparency and transaction traceability, potentially reducing detection risk in auditing. However, improvements in reporting quality are conditional upon regulatory clarity, governance mechanisms, and institutional readiness. Rather than eliminating audit risk, blockchain redistributes risk toward system integrity, cybersecurity, and smart contract reliability. This study contributes by integrating fragmented findings into a coherent analytical framework, identifying empirical gaps, and proposing a structured future research agenda. The results provide theoretical implications for digital accounting scholarship and practical insights for auditors, regulators, and policymakers navigating blockchain-enabled financial ecosystems.
A QUALITATIVE SYNTHESIS OF ARTIFICIAL INTELLIGENCE ADOPTION IN MSMES: INSIGHTS INTO OPPORTUNITIES AND CHALLENGES Purwati, Astri Ayu; Abdullah, Siti Intan Nurdiana Wong; Deli, Mazzlida Mat
Jurnal Testing dan Implementasi Sistem Informasi Vol. 3 No. 2 (2025): Jurnal Testing dan Implementasi Sistem Informasi
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jtisi.v3i2.2328

Abstract

Artificial intelligence (AI) has emerged as a transformative technology that is reshaping business processes, innovation, and competitiveness, particularly for Micro, Small, and Medium Enterprises (MSMEs). Despite its potential, AI adoption among MSMEs remains uneven and is often constrained by various technological, organizational, and environmental factors. This study aims to provide a comprehensive understanding of AI adoption in MSMEs by conducting a qualitative synthesis of existing literature, focusing on the identification of key drivers, barriers, opportunities, and organizational impacts. This research adopts a systematic literature review (SLR) approach, guided by the PRISMA framework, to analyze 25 peer-reviewed articles indexed in Scopus. A thematic analysis was employed to systematically code and categorize the findings, enabling the identification of recurring patterns and critical themes related to AI adoption in MSMEs. The results reveal four major themes: (1) drivers of adoption, including technological readiness, organizational capabilities, competitive pressure, and perceived benefits; (2) barriers to adoption, such as financial constraints, lack of expertise, technological complexity, and organizational resistance; (3) opportunities enabled by AI, including enhanced operational efficiency, improved customer insights, innovation, and market expansion; and (4) organizational impacts, particularly in terms of performance improvement, digital transformation, innovation capability, and strategic alignment. The study contributes to the literature by providing an integrative and qualitative perspective on AI adoption in MSMEs, extending the Technology-Organization-Environment (TOE) framework with AI-specific insights. Practically, the findings offer guidance for MSME managers and policymakers in designing strategies to overcome adoption barriers and leverage AI for sustainable growth. Future research is encouraged to explore empirical and longitudinal approaches to further examine the dynamic nature of AI adoption in MSMEs.
Co-Authors Abdullah, Mohd Hafizuddin Syah Bangaan Abdullah, Siti Intan Nurdiana Wong Ahmed, Saif Asha’ari, Maryam Jamilah Azzaki , Muhammad Adnan Hamzah, Muhammad Luthfi Hamzah, Zulfadli Husin, Nanang Identiti Jamil, Ainul Huda Jamil, ‘Ainul Huda Mahendra, I Wayan Yoga Praditya Mahyuni, Luh Putu Moktar, Noraini Musa, Sulaiman Museliza, Virna Purwati, Astri Ayu Putra, Hafiza Rauf, Ummu Ajirah Abdul Rauf, Ummu Ajirah Rauf Rimet, Rimet Shanum, Arsyila Luthfia Suryadi, Nanda Utariani, Ni Ketut Raka Zahra, Tiara Aulia