Khairul Anuar Kamarudin
University of Wollongong in Dubai

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Exploring of Potential of Cloud Computing for Small and Medium Enterprises Shafinah Kamarudin; Ahmad Hidayat Ahmad Khalili; Zakry Fitri Abd. Aziz; Khairul Anuar Kamarudin; Amelia Natasya Abdul Wahab
Indonesian Journal of Information Systems Vol. 4 No. 2 (2022): February 2022
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/ijis.v4i2.5487

Abstract

Business activities such as human resources management, payroll, finance, and accounting are crucial for Small and Medium Enterprises (SMEs). Therefore, adopting technologies such as cloud computing is expected to improve SMEs’ efficiency. The migration from current business practices to cloud computing amongst SME entrepreneurs remains a challenge. Therefore, this study presents a short review of cloud computing concepts, the characteristics, types of cloud computing service models, and also cloud computing deployment models. This study highlights the benefits and challenges faced by SMEs entrepreneurs in adopting cloud computing. Also, this study explores the existing cloud computing services provided for SMEs. The present study aims to provide a better understanding of cloud computing’s potential to be applied in helping SMEs manage their business activities.
Reading the CEO's Face: The Effect of Facial Masculinity on the Readability of MD&A Reports Yulianti Raharjo; Iman Harymawan; Yani Permatasari; Khairul Anuar Kamarudin
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.42995

Abstract

Purpose: This study analyzes the relationship between CEO facial masculinity and the readability of management discussion and analysis reports (MDA). Furthermore, this study examines the interaction between  CEO busyness and age in this relationship.Method: Cluster regression with fixed effects was used to examine 1,569 firm-years of non-financial firms listed on the Indonesia Stock Exchange from 2010-2019.Findings: The results show that firms led by masculine-faced CEOs proved to be statistically significant in increasing the readability of MDA reports, making it easier for them to read and understand. However, our findings also show that CEO busyness and age weaken the relationship between CEO facial masculinity and the readability of MDA reports. Novelty: This study is the first to examine the relationship between CEO facial masculinity and MDA readability. This study has implications for corporate management and regulators.