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Capital Structure, Sales Growth, and CSR as Drivers of Financial Performance: Evidence from Indonesia's Food and Beverage Sector with Firm Size as a Moderator Yayu Kusdiana; Nanda Suryadi; Arie Yusnelly; Jenita Jenita; Mazzlida Mat Deli; Siti Intan Nurdiana Wong Abdullah
International Journal of Information System and Innovation Management (IJISIM) Vol. 4 No. 1 (2026): 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.v4i1.2564

This study was conducted to analyze the effect of capital structure, sales growth, and corporate social responsibility (CSR) on financial performance, with firm size functioning as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research applied a purposive sampling method and obtained 60 samples from a total population of 98 companies. The data were analyzed using panel data regression with EViews 12 software. The results demonstrate that capital structure positively affects financial performance, while sales growth and CSR negatively affect financial performance. Furthermore, firm size weakens the influence of capital structure but strengthens the influences of sales growth and CSR on financial performance. The coefficient of determination (R²) value of 60.56% signifies that the research variables collectively explain 60.56% of financial performance, whereas the remaining 39.44% is explained by other variables outside this study.

Empowering Sustainable School Innovation Through Islamic Leadership and Islamic Business Ethics Astri Ayu Purwati; Zulfadli Hamzah; Muhammad Arif; Mazzlida Mat Deli; Duwi Riningsih; Meme Rukmini
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

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.

A QUALITATIVE SYNTHESIS OF ARTIFICIAL INTELLIGENCE ADOPTION IN MSMES: INSIGHTS INTO OPPORTUNITIES AND CHALLENGES Astri Ayu Purwati; Siti Intan Nurdiana Wong Abdullah; Mazzlida Mat Deli
Jurnal Testing dan Implementasi Sistem Informasi Vol. 3 No. 2 (2025): Jurnal Testing dan Implementasi Sistem Informasi
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jtisi.v3i2.2328

Artificial intelligence (AI) has emerged as a transformative technology that is reshaping business processes, innovation, and competitiveness, particularly for Micro, Small, and Medium Enterprises (MSMEs). Despite its potential, AI adoption among MSMEs remains uneven and is often constrained by various technological, organizational, and environmental factors. This study aims to provide a comprehensive understanding of AI adoption in MSMEs by conducting a qualitative synthesis of existing literature, focusing on the identification of key drivers, barriers, opportunities, and organizational impacts. This research adopts a systematic literature review (SLR) approach, guided by the PRISMA framework, to analyze 25 peer-reviewed articles indexed in Scopus. A thematic analysis was employed to systematically code and categorize the findings, enabling the identification of recurring patterns and critical themes related to AI adoption in MSMEs. The results reveal four major themes: (1) drivers of adoption, including technological readiness, organizational capabilities, competitive pressure, and perceived benefits; (2) barriers to adoption, such as financial constraints, lack of expertise, technological complexity, and organizational resistance; (3) opportunities enabled by AI, including enhanced operational efficiency, improved customer insights, innovation, and market expansion; and (4) organizational impacts, particularly in terms of performance improvement, digital transformation, innovation capability, and strategic alignment. The study contributes to the literature by providing an integrative and qualitative perspective on AI adoption in MSMEs, extending the Technology-Organization-Environment (TOE) framework with AI-specific insights. Practically, the findings offer guidance for MSME managers and policymakers in designing strategies to overcome adoption barriers and leverage AI for sustainable growth. Future research is encouraged to explore empirical and longitudinal approaches to further examine the dynamic nature of AI adoption in MSMEs.

Optimizing Banking E-Service Excellence: A CSI and IPA Approach to Customer Satisfaction Adrea Hanna Theresa; Teddy Chandra; Yusnita Octafilia; Mazzlida Mat Deli; Sarbaeni Sarbaeni
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1305

This study aims to assess the level of customer satisfaction at Bank BCA Harapan Raya Branch in Pekanbaru by analyzing the gap between customer expectations and their actual experiences. It also identifies which service criteria should be prioritized for improvement. The research employs the Customer Satisfaction Index (CSI) method to measure overall customer satisfaction and the Importance Performance Analysis (IPA) method to evaluate the importance and performance of each electronic service attribute, determining priority areas for improvement. The results show that 77.71% of customers at Bank BCA Harapan Raya Branch fall into the "Satisfied" category, indicating that most customers are generally pleased with the services provided. Attributes located in Quadrant II (service speed, service reliability, transaction security, and accessibility) should be maintained, while those in Quadrant I (ease of use, transaction security, and accessibility) require immediate improvement.

Exploring the Impact of Product Quality and Social Media Promotion on Purchase Decisions through Customer Satisfaction Ni Luh Nurkariani; Dewa Ayu Seri Naraswari; Mazzlida Mat Deli
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1547

Understanding factors that influence consumer purchasing decisions is essential for improving customer satisfaction and business performance. This study investigates the effect of product quality and social media promotion on consumers’ purchasing decisions for Banana Stem Chopping Machines at Denita Welding and Lathe Workshop, with customer satisfaction as a mediating variable. A quantitative approach was used, collecting data via online questionnaires and direct field surveys from 64 respondents who had purchased the machines in the past five years. Data were analyzed using Partial Least Squares (PLS) within Structural Equation Modeling (SEM) via SmartPLS. The results show that product quality, social media promotion, and customer satisfaction significantly affect purchase decisions. In addition, product quality and social media promotion enhance customer satisfaction, which in turn drives purchasing behavior. The study highlights the importance of maintaining high product quality and implementing effective social media strategies to increase customer satisfaction and purchase decisions.

Brand Image and Pricing as Determinants of Consumer Purchase Decisions Yayu Kusdiana; Nanda Suryadi; Mazzlida Mat Deli
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

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.

Transformation of Management Information Systems in the Digital Era: Integration of Big Data, Artificial Intelligence, and Strategic Decision-Making Hapini Awang; Mazzlida Mat Deli
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

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.

Capital Structure, Sales Growth, and CSR as Drivers of Financial Performance: Evidence from Indonesia's Food and Beverage Sector with Firm Size as a Moderator Yayu Kusdiana; Nanda Suryadi; Arie Yusnelly; Jenita Jenita; Mazzlida Mat Deli; Siti Intan Nurdiana Wong Abdullah
International Journal of Information System and Innovation Management (IJISIM) Vol. 4 No. 1 (2026): 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.v4i1.2564

This study was conducted to analyze the effect of capital structure, sales growth, and corporate social responsibility (CSR) on financial performance, with firm size functioning as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research applied a purposive sampling method and obtained 60 samples from a total population of 98 companies. The data were analyzed using panel data regression with EViews 12 software. The results demonstrate that capital structure positively affects financial performance, while sales growth and CSR negatively affect financial performance. Furthermore, firm size weakens the influence of capital structure but strengthens the influences of sales growth and CSR on financial performance. The coefficient of determination (R²) value of 60.56% signifies that the research variables collectively explain 60.56% of financial performance, whereas the remaining 39.44% is explained by other variables outside this study.

Organizational Commitment and Fraud Awareness on Fraud Prevention, with Forensic Accounting Skills as a Moderating Variable Mario Zulfa Nasution; Etty Murwaningsari; Sekar Mayangsari; Mazzlida Mat Deli
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

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.

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