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All Journal Ilomata International Journal of Tax and Accounting NEUTRON : Research from all areas of the Civil Engineering Ilomata International Journal of Management
Fauzilah Salleh
Universiti Sultan Zainal Abidin
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Transportation

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Underpinning Hawley’s Risk Theory of Profit on Risk Intelligence and Sustainability Relations of SMEs in Nigeria Murtala Garba; Fauzilah Salleh; Usman Ahmed Hafiz
Ilomata International Journal of Management Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.66 KB) | DOI: 10.52728/ijjm.v3i2.469

Abstract

Sustainable development is one of the topical issues posing a global challenge to the business world. To remain successful in today's competitive business environment, Small and Medium-Scale Enterprises (SMEs) must find a way to exist by adapting to dynamic sustainability challenges. The study aimed to examine Hawley’s Risk Theory of Profit's underpinning role in explaining the connection between Risk Intelligence (RI) and SMEs’ sustainability (SUS). It was understood that risk could pose both opportunities and threats to business, and therefore, proactive detection is paramount to address the risk capable of ridiculing sustainability. Therefore, we proposed integrating the moderating role of financial performance in the relationship between Nigerian SMEs' risk intelligence and sustainability. The study found Hawley’s theory relevant to risk and sustainability tradeoff. Previous studies proxied risk intelligence by knowledge management, financial literacy, and risk-taking propensity, which paved the way for developing a framework for attaining sustainable SMEs in Nigeria. We concluded that SME’s sustainability could be ensured by effectively managing inherent risks and should be incorporated into Enterprise Risk Management (ERM) systems.
Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia Dwikora Harjo; Fauzilah Salleh
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.419 KB) | DOI: 10.52728/ijtc.v3i1.429

Abstract

Individual taxpayers awareness and compliance are predicted to be below expectations in numerous Indonesian regions, as evidenced by the yearly tax reporting (SPT), which is still below the expected aim. The number of taxpayers who submit the SPT is one indicator of compliance; the higher the number of taxpayers who report the SPT, the higher the level of compliance. The goal of this study is to look into how the Cileungsi Pratama Tax Service Office in West Java, Indonesia, implements annual tax reporting for personal taxpayers. The authors apply Van Meter Van Horn's Policy Implementation Theory to six test variables: standards and policy objectives, resources, inter-organizational linkages, implementing agent characteristics, social, economic, and political situations, and implementer disposition. The qualitative descriptive approach was adopted in this study. Observation, documentation, and interviews were utilised to collect data, which was then analysed through data reduction, data display, and drawing conclusions. The study's findings demonstrate that, from 2018 to 2020, individual taxpayers' yearly tax reporting at the Cileungsi Tax Office complied with applicable rules and regulations, but that it fell short of the aim.
TECHNO-ECONOMIC FRAMEWORK AND MICROGRID OPTIMIZATION FOR SMART RENEWABLE ENERGY LOGISTIC PORTS (SRE-LP) IN ARCHIPELAGIC MARITIME NETWORKS: A SCENARIO-BASED ASSESSMENT FOR INDONESIA Candra Setiawan; Adi Prawito; Fauzilah Salleh
Neutron Vol 25 No 01 (2025): JULY 2025
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/neutron.v25i01.310

Abstract

Ports in Indonesian archipelagic logistics face growing demand for reliable terminal electricity and lower emissions from ships at berth. This study develops a transparent scenario-based techno-economic framework for a Smart Renewable Energy Logistic Port (SRE-LP) combining solar photovoltaics (PV), coastal wind generation, lithium iron phosphate battery energy storage (BESS), high-voltage onshore power supply (OPS), and an integrated energy management system (EMS). Official Indonesian maritime statistical publications are used to establish the policy and data context; technology architecture and evaluation metrics are grounded in traceable international standards and peer-reviewed research. The configuration assessed is a proposed 12.5-MWp PV system, 4.5-MW wind cluster, 8-MWh/4-MW BESS and two OPS connection points totaling 4.5 MW. Using the draft’s hypothetical capital expenditure of US$18.45 million, constant annual net savings of US$3.42 million, a 20-year period and 8.5% discount rate, an arithmetic recalculation yields an illustrative net present value of US$13.91 million, internal rate of return of 17.84%, and discounted payback of 7.53 years. Direct vessel-at-berth emissions potentially avoided by OPS must be evaluated together with grid-generation emissions. Because audited tariff records, hourly metering, emission factors and field validation were not supplied, these results represent scenario calculations, not proven operational performance at Indonesian ports.
Co-Authors Adi Prawito Candra Setiawan Dwikora Harjo Murtala Garba Usman Ahmed Hafiz