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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.
Brand Image and Pricing as Determinants of Consumer Purchase Decisions Kusdiana, Yayu; Suryadi, Nanda; Deli, Mazzlida Mat
International Journal of Information System and Innovation Management (IJISIM) Vol. 3 No. 2 (2025): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v3i2.1983

Abstract

This study investigates the impact of Brand Image and Price on Purchase Decisions at Takoyaki Janda, Raun–Raun Food Park, Pekanbaru, using a sample of 67 respondents. Data were analyzed via multiple linear regression, hypothesis testing, and determination coefficient calculation using SPSS 25. Findings reveal that both Brand Image and Price exert significant partial effects on purchase decisions, as well as a significant combined effect. The Adjusted R² of 0.747 indicates that these variables account for 74.7% of the variance in purchase decisions, with the remaining 25.3% explained by factors beyond the scope of this study.
Empowering Sustainable School Innovation Through Islamic Leadership and Islamic Business Ethics Purwati, Astri Ayu; Hamzah, Zulfadli; Arif, Muhammad; Deli, Mazzlida Mat; Riningsih, Duwi; Rukmini, Meme
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.2353

Abstract

The growing demand for sustainable innovation in educational institutions underscores the importance of leadership models grounded in ethical and religious values. In the context of Islamic education, leadership is not only expected to drive organizational performance but also to uphold Islamic ethical principles that shape decision-making and innovation practices. This study aims to examine the influence of Islamic Leadership on sustainable school innovation, with Islamic Business Ethics serving as a mediating variable. The research focuses on Islamic private schools in Pekanbaru, Indonesia. The study employs a quantitative research design using a survey method. From a total of 349 Islamic private schools, 100 schools were selected as the research sample using purposive sampling. Data were collected from school leaders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software to test both direct and indirect relationships among variables. The findings reveal that Islamic Leadership has a significant and positive effect on sustainable school innovation. Furthermore, Islamic Leadership positively influences the implementation of Islamic Business Ethics. The results also confirm that Islamic Business Ethics significantly mediates the relationship between Islamic Leadership and school innovation, indicating that ethical practices strengthen the impact of leadership on innovation outcomes. These findings imply that integrating Islamic ethical values into leadership practices is essential for fostering sustainable innovation in Islamic educational institutions. In practice, school leaders are encouraged to embed Islamic Business Ethics into the organizational culture to enhance innovation and long-term educational sustainability.
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.
Transformation of Management Information Systems in the Digital Era: Integration of Big Data, Artificial Intelligence, and Strategic Decision-Making Awang, Hapini; Deli, Mazzlida Mat
International Journal of Information System and Innovation Management (IJISIM) Vol. 3 No. 1 (2025): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v3i1.2055

Abstract

The rapid development of digital technologies has driven organizations to adopt Management Information Systems (MIS) that are more adaptive, intelligent, and integrated. MIS no longer functions merely as an administrative record-keeping tool but has evolved into a strategic system that supports real-time, data-driven decision-making. This article aims to examine recent developments in Management Information Systems within the context of digital transformation, with a particular focus on the integration of big data, artificial intelligence (AI), and predictive analytics. The method employed is a literature review of international scholarly publications and recent industry reports. The findings indicate that modern MIS significantly enhances managerial decision effectiveness, operational efficiency, and organizational competitiveness. These results underscore that strengthening MIS through intelligent technologies has become a strategic necessity for organizations in the digital economy era.
Tactical Vision: Mediation of Tactical Commitment & Moderation of Public Trust in Police Performance Lasri, Lof; Purwati, Astri Ayu; Hafni, Layla; Deli, Mazzlida Mat; Hamzah, Muhammad Luthfi
Journal of Applied Business and Technology Vol. 7 No. 1 (2026): Jounal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/wymenv30

Abstract

This study investigates the impact of visionary leadership on police performance, emphasizing the mediating role of tactical commitment and the moderating effect of public trust within the context of the Tandun Sector Police (Polsek Tandun), Indonesia. Despite the critical role of sub-district police units in maintaining law and order, challenges such as low case resolution rates, personnel demotivation, and limited community trust have hindered optimal performance. Using a quantitative research design, data were collected from 55 police personnel through total sampling and 55 community members through purposive sampling. Structural analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test direct, indirect, and interaction effects. The results indicate that visionary leadership significantly enhances tactical commitment, which partially mediates its relationship with police performance. Furthermore, public trust strengthens the influence of visionary leadership on operational outcomes, demonstrating its crucial role as a moderating factor. These findings underscore the importance of integrating internal leadership practices with external community engagement to achieve sustainable performance improvements. Theoretically, this research advances policing and public management literature by introducing tactical commitment as a policing-specific construct and positioning public trust as an external legitimizing factor. Practically, the study offers actionable strategies for police leaders to foster tactical readiness, community collaboration, and organizational innovation. Future research is encouraged to explore longitudinal designs, larger samples across multiple regions, and additional variables such as organizational culture and technological adaptation to further enrich the understanding of police performance dynamics.
Organizational Commitment and Fraud Awareness on Fraud Prevention, with Forensic Accounting Skills as a Moderating Variable Nasution, Mario Zulfa; Murwaningsari, Etty; Mayangsari, Sekar; Deli, Mazzlida Mat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4825

Abstract

Fraud remains a critical challenge in public sector governance, requiring effective preventive strategies. This study examines the effects of organizational commitment and fraud awareness on fraud prevention, as well as the moderating role of forensic accounting skills in strengthening these relationships among the Government Internal Supervisory Apparatus (APIP). Using a quantitative approach, primary data were collected through questionnaires and interviews from 450 APIP officers across 32 Indonesian ministries and state institutions selected via purposive sampling. The data were analyzed using SPSS. The results indicate that fraud awareness has a significant positive effect on fraud prevention, while organizational commitment does not. Forensic accounting skills do not moderate the relationships between organizational commitment or fraud awareness and fraud prevention, but they have a significant direct effect. Additionally, internal control systems and risk management positively contribute to fraud prevention. These findings suggest that public sector fraud prevention should focus on strengthening fraud awareness through continuous education and an integrity-based culture, while integrating prevention efforts with internal control and risk management systems. Moreover, forensic accounting skills should be positioned as proactive components of fraud prevention frameworks, not merely investigative tools.