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All Journal International Journal of Environmental, Sustainability, and Social Science Bulletin of Science, Technology and Society
GARDI, Bayar
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Corporate Governance and Its Effect On Firm Performance In An Emerging Economy KAREM, Langa Esmael; HAMAD, Hawkar Anwer; BAYZ, Hakar Abubakir; FATAH, Naji Afrasyaw; ALI, Diary Jalal; AHMED, Znar Nahro; GARDI, Bayar; QADER, Khowanas Saeed
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.96

Abstract

Having a board of directors is very important to ensure the smooth running of business processes and have an impact on the company's financial performance. This study to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by Return on Assets. The study employed a descriptive-explanatory research design based on a cross-sectional approach. Correlation and regression analyses were conducted to determine the depth and extent of the relationship between the variables. The study revealed a positive and significant association between the board size and financial performance on an average of 9 board members. Board composition revealed that having more external directors had no effect on the financial performance, it neither increased it nor decreased it, leading to the rejection of the hypothesis. On the other hand, board ownership was found to be beneficial in terms of having directors as owners of the business, corroborating the Stakeholder Theory. The studies showed that there was still a need to select board members with caution striking a balance between the number of directors as well as their composition to ensure that the organization reaps maximum benefits from the board.
Application of Accounting Information Systems in Micro, Small and Medium Enterprises Nuraini, Reny; Gardi, Bayar; Darmawan, Didit
Bulletin of Science, Technology and Society Vol. 3 No. 1 (2024): Bulletin of Science, Technology and Society (May)
Publisher : Metromedia

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are a form of business that is growing rapidly. The ability of MSMEs to survive difficult economic downturns has led various parties to develop MSMEs. The government helps by providing policies that benefit MSME entrepreneurs. The weakness of MSMEs that disrupts business continuity is the absence of information from the accounting system. The absence of special business reports makes it difficult for MSME owners to analyse accounting information systems. Implementation of an Accounting Information System (AIS) in MSMEs has a significant impact on operational efficiency and business sustainability. This article identifies the benefits, challenges and potential solutions associated with implementing AIS in MSMEs. The benefits of AIS include more efficient management of financial transactions, improved decision making, and compliance with tax and reporting requirements. However, MSMEs also face challenges such as limited resources and data security. Solutions to these challenges include support from governments, educational institutions, and business organizations through training, mentoring, and access to necessary technology. With the right support, MSMEs can harness the full potential of SIA to improve their business performance and maintain sustainability in a competitive business environment.
Cyber Security and Personal Data Protection in the Digital Age: Challenges, Impacts, and Urgency of Global Collaboration Gardi, Bayar; Eddine, Belouadah Ahmed Seif
Bulletin of Science, Technology and Society Vol. 2 No. 3 (2023): Bulletin of Science, Technology and Society (November)
Publisher : Metromedia

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Abstract

Cybersecurity and personal data protection have become major issues in the rapidly growing digital era. This research aims to analyze the main challenges in cybersecurity and the urgency of personal data protection in a global perspective. The research method used is a literature study, by reviewing various academic sources and international journals that discuss aspects of digital security. The results show that increasingly complex cyber threats, lack of user awareness, and weak data protection regulations are the main factors that increase the risk of data leaks and cybercrime. In addition, global cooperation in cybersecurity is key to addressing cross-border threats. By sharing information and mitigation strategies, countries and organizations can collectively improve cyber resilience. Stricter and more transparent regulations and increased public awareness of the importance of cybersecurity are also crucial steps to reduce the risk of digital crime. Education and training of cybersecurity experts also needs to be improved to deal with evolving threats. With a more comprehensive and collaborative approach, personal data protection and cybersecurity can be better maintained in the global digital ecosystem.
Digitalization of Behavioral Accounting as a Foundation for Managerial Decision Making Gardi, Bayar; Ali, Rizwan
Bulletin of Science, Technology and Society Vol. 4 No. 2 (2025): Bulletin of Science, Technology and Society (August)
Publisher : Metromedia

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Abstract

Digital transformation has fundamentally reshaped the landscape of behavioral accounting, presenting both challenges and opportunities for enhancing managerial decision-making. Systems based on big data, artificial intelligence, and block chain enable more comprehensive information processing and enhance the accuracy of organizational behavior analysis. Nevertheless, the effectiveness of such integration is frequently hindered by behavioral barriers originating from users themselves. This study seeks to address two central issues: how digital technologies are transforming behavioral accounting practices to support managerial decisions, and how behavioral obstacles may affect the effectiveness of technological integration. Through a literature review of recent international publications, the analysis demonstrates that digital technologies can reduce cognitive biases, reinforce transparency, and improve objectivity in decision-making processes. However, resistance to change, limited digital literacy, distrust in technological systems, and technological anxiety have been shown to slow adoption and diminish the potential benefits of these advancements. Accordingly, the effectiveness of digital technology integration in behavioral accounting is determined not only by technical factors but is also significantly influenced by individual behavioral readiness and organizational culture. These findings underscore the critical importance of considering human factors in any digitization initiative, so that the designed systems can function as more strategic, adaptive, and sustainable decision-support instruments amid the dynamics of modern business.
Co-Authors AHMED, Znar Nahro ALI, Diary Jalal Ali, Rizwan BAYZ, Hakar Abubakir Didit Darmawan Eddine, Belouadah Ahmed Seif FATAH, Naji Afrasyaw HAMAD, Hawkar Anwer KAREM, Langa Esmael Nuraini, Reny QADER, Khowanas Saeed