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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA EKSPANSI Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Ekonomika Jurnal Ekonomika CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia EKONOMIKA45 Proceeding of The International Conference on Economics and Business Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceedings of The International Conference on Business and Economics Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen Dan Bisnis Ekonomi Indonesian Economic Review Master Manajemen Jurnal Bisnis Inovatif dan Digital Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership International Journal of Economics and Management Research
Mohammad Chaidir
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Linking Theory to Practice: Exploring Risk Sharing and Performance-Based Compensation Dynamics in Professional Workplaces Nuril Khusni Al Amin; Mohammad Chaidir
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 4 (2025): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i4.308

Abstract

This qualitative literature review investigates the dynamics of risk sharing and performance-based compensation (PBC) in professional workplaces, aiming to bridge the gap between theoretical frameworks and practical applications. By analyzing existing literature, the review reveals that PBC can effectively align employee incentives with organizational goals, enhancing performance and commitment. However, the success of these systems hinges on various factors, including transparent evaluation processes, equitable risk distribution, and the relevance of performance metrics. The findings highlight that while risk-sharing models can drive long-term engagement, they may also expose employees to financial uncertainties, particularly in volatile industries. Moreover, perceptions of fairness and equity in compensation structures play a crucial role in influencing employee motivation and satisfaction. The review emphasizes the necessity for organizations to carefully design PBC systems that consider industry-specific characteristics and employee preferences to mitigate potential adverse effects. Overall, this research contributes to a deeper understanding of the complexities surrounding PBC and risk sharing, paving the way for future studies to explore their implications in diverse contexts.
Cyber Security and Digital Transformation in Strategic Management Accounting: A Systematic Literature Review of Their Roles in Achieving Competitive Advantage Mohammad Chaidir; Moh Zalmi Kahardian
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 3 (2026): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i3.471

Abstract

This study presents a qualitative Systematic Literature Review (SLR) examining the roles of Cyber Security (CS) and Digital Transformation (DT) in strengthening Strategic Management Accounting (SMA) to achieve sustainable Competitive Advantage (CA). Following the PRISMA 2020 framework, peer-reviewed studies published between 2015 and 2025 were systematically identified, screened, and synthesized from major academic databases. The findings indicate that SMA has evolved into a strategic capability supporting data-driven decision-making, while DT enhances organizational agility, innovation, and analytical capabilities through advanced digital technologies. Simultaneously, CS safeguards digital assets, ensures information integrity, strengthens organizational resilience, and supports business continuity. The review demonstrates that integrating SMA, DT, and CS creates complementary strategic capabilities that significantly improve organizational performance and long-term competitiveness. The study contributes to the literature by providing an integrated conceptual framework and identifying future research opportunities concerning digital accounting, cybersecurity governance, and sustainable competitive advantage in the digital economy.
Kepemimpinan Digital dan Budaya Organisasi Adaptif dalam Meningkatkan Kinerja Karyawan melalui Kesiapan Perubahan pada Era Transformasi Digital Grace Yulianti; Ahembang Ahembang; Mohammad Chaidir
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 2 (2025): Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v2i2.1506

Abstract

Digital transformation has reshaped organizational systems, work processes, and employee roles, requiring organizations to strengthen their human resource adaptability alongside technological implementation. This study aims to examine the relationships between digital leadership and adaptive organizational culture with employee performance through the mediating role of readiness for change. A quantitative approach with an explanatory research design was employed. The research involved employees working in organizations undergoing digital transformation, with respondents selected through purposive sampling based on their experience in using digital work systems. Data were collected using a Likert-scale questionnaire measuring digital leadership, adaptive organizational culture, readiness for change, and employee performance and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that digital leadership and adaptive organizational culture play important roles in strengthening employees’ readiness to respond to organizational change and supporting employee performance. Readiness for change also serves as an important mechanism linking leadership and organizational culture with employee performance. These findings emphasize that successful digital transformation requires not only technological adoption but also the integration of effective digital leadership, an adaptive organizational culture, and employee readiness. The study provides practical implications for organizations seeking to improve employee performance through more human-centered and adaptive digital transformation strategies.
Transforming Institutional Pressure into Sustainable Innovation: A Systematic Literature Review of Intellectual Capital, Organizational Learning, and Firm Performance Mohammad Chaidir; Benardi
Journal of Economic and Leadership Vol. 2 No. 1 (2025): March: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i1.77

Abstract

This study examines how institutional pressure can be transformed into sustainable innovation through intellectual capital and organizational learning to enhance firm performance. Using a qualitative systematic literature review (QSLR), the study synthesizes relevant empirical and theoretical literature concerning institutional pressure, intellectual capital, organizational learning, sustainable innovation, and firm performance. The findings indicate that regulatory, normative, and imitative pressures can stimulate organizations to develop strategic knowledge resources and strengthen organizational learning capabilities. Intellectual capital, comprising human, structural, and relational resources, provides the foundation for knowledge creation and innovation, while organizational learning facilitates the acquisition, integration, and application of knowledge in response to institutional demands. Sustainable innovation subsequently functions as an important mechanism linking these capabilities to improved firm performance. The study proposes an integrated pathway in which institutional pressure becomes a strategic stimulus for capability development, sustainable innovation, and long-term organizational competitiveness.
Evaluasi Metodologi Baru dalam Pengambilan Keputusan Investasi Ngadi Permana; Mohammad Chaidir
Jurnal Bisnis Inovatif dan Digital Vol. 1 No. 1 (2024): Januari : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v1i1.421

Abstract

This study aims to evaluate the application of a new methodology in investment decision-making, specifically using the regression tree approach on stock market indices. This approach is expected to enhance prediction accuracy and assist investors in making more informed investment decisions, especially in volatile and uncertain markets. Based on the literature review, regression trees offer advantages in identifying non-linear relationships between market variables that are often undetected by traditional models such as the Capital Asset Pricing Model (CAPM). Despite its advantages, the application of regression trees also faces challenges, such as overfitting issues and the need for large and complex data. This study concludes that regression trees can improve investment decision-making, but careful attention is required regarding model tuning and data quality.
Co-Authors A. Sigit Pramono Hadi Ahembang Ahembang Andi, Avvan Andri Dermawan Anggelica Ramadhani Anis Yulia Anisa Setyowati Avip Elian Benardi Benardi Cahyatih Kumandang Dadang Irawan Desgita Afil Salputri Eka Wahyu Kasih Fachry Abda El Rahman Farah Qalbia Fatikhul Fata Grace Yulianti Hutami, Hastuti Prayekti Imih, Imih Indradewa, Rhian Kurniawan, Muhamad Agung Suhartono Mia Christy Patricia Moh Zalmi Kahardian Ngadi Permana Nofita, Nofita Novrizal, Novrizal Nuril Khusni Al Amin Ria Wulandari Ruslaini, Ruslaini Saputra, Felix Kane Sara, Yuni Seger Santoso Shinta Amelia Sigit Pranomo Hadi Siti Maulizah Sri Utami Nurhasanah Sulis Yuliani Tanti Sugiharti Tarigan, Joni Wicaksono, Panut Yessica Amelia