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All Journal al-Uqud : Journal of Islamic Economics Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Jurnal Dinamika Manajemen
Amirul Afif Muhamat
Universiti Teknologi MARA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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An analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia Syada Aryanto; Mukhzarudfa Mukhzarudfa; Wiralestari Wiralestari; Amirul Afif Muhamat
al-Uqud : Journal of Islamic Economics Vol. 7 No. 1 (2023): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.009 KB) | DOI: 10.26740/aluqud.v7n1.p110-125

Abstract

This research aims to determine the impact of leverage, liquidity, and profitability; examine company size as a moderating element; and compare earnings quality at Indonesian and Malaysian Islamic commercial banks. This study's subjects were Indonesian and Malaysian Islamic commercial banks, with a sample size of ten Indonesian Islamic commercial banks and fourteen Malaysian Islamic commercial banks from 2016-2020. The regression approach was employed in this investigation. According to the findings of this study, leverage does not affect earnings quality; liquidity hurts earnings quality; profitability does not affect earnings quality; company size is unable to moderate the relationship of leverage to earnings quality; company size is unable to moderate the relationship of liquidity to earnings quality; company size is unable to moderate the relationship between profitability and earnings quality; Leverage, liquidity and profitability simultaneously have no effect on earnings quality at Indonesian Islamic commercial banks, but simultaneously affect Malaysian Islamic commercial banks; and there is no difference in earnings quality at Indonesian and Malaysian Islamic commercial bank.
AI Integration in Entrepreneurship Education: A Systematic Review of the Mediating Role of Self-Efficacy Jejen Jaenal Aripin; Suryana Suryana; Heny Hendrayati; Raya Sulistyowati; Amirul Afif Muhamat; Farizki Maulana Rafliansyah; Jejen Jaenal Aripin; Suryana Suryana; Heny Hendrayati; Raya Sulistyowati; Amirul Afif Muhamat; Farizki Maulana Rafliansyah
Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Vol. 6 No. 4 (2026)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um065.v6.i4.2026.4

Abstract

The integration of artificial intelligence (AI) in entrepreneurship education has expanded rapidly following the launch of ChatGPT however, empirical evidence regarding its effectiveness and implementation challenges remains fragmented. This study synthesizes empirical evidence on AI integration in entrepreneurship education through a systematic literature review following PRISMA 2020 guidelines. A Scopus database search yielded 186 articles, with 25 empirical studies meeting inclusion criteria. Findings reveal neural networks and generative AI as dominant technologies, with neural networks applied in nearly half of the studies and generative AI in more than a quarter. Experiential learning emerged as the most effective pedagogical approach. Entrepreneurial self-efficacy was confirmed as a key mediator between AI and entrepreneurial intention, with consistently strong path coefficients and large effect sizes across studies. AI integration consistently enhanced entrepreneurial intention, self-efficacy, and knowledge acquisition. However, a notable decline in self-perceived creativity indicates potential deskilling risk. Primary challenges include limited technical infrastructure, faculty readiness, and ethical concerns. The concentration of studies in China constrains cross-cultural generalizability. This study proposes the Integrated AI-Entrepreneurship Education Model (IAEEM) as a conceptual framework and provides practical recommendations for higher education institutions to optimize AI integration while mitigating potential risks in developing students' entrepreneurial competencies effectively.
From Ambidexterity to Organizational Agility: The Mediating Role of Strategic Integration in ESG Context Tegar Ditya Pragama; Disman; Heny Hendrayati; Puspo Dewi Dirgantari; Amirul Afif Muhamat
Jurnal Dinamika Manajemen Vol. 17 No. 1 (2026): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v17i1.40630

Abstract

This study examines the mediating role of Strategic Integration in the relationship between Ambidextrous Capability and both Organizational Agility and Sustainable Value Creation among Indonesian natural resource companies under ESG pressure. Employing PLS-SEM analysis on pooled data of 130 firm-year observations from 65 companies during the 2023-2024 period, data were collected through content analysis of Annual Reports and Sustainability Reports using the Strategic ESG Capability Index with 54 indicators. The findings reveal that Ambidextrous Capability positively affects Strategic Integration, which subsequently influences both Organizational Agility and Sustainable Value Creation. Critically, Strategic Integration fully mediates both the Ambidextrous Capability-Organizational Agility relationship and the Ambidextrous Capability-Sustainable Value Creation relationship, while the non-significant direct effects confirm that Strategic Integration serves as the essential transformation mechanism. Theoretically, this study contributes by addressing the black box problem in ambidexterity-agility literature and operationalizing Dynamic Capabilities Theory into ESG-specific constructs through a validated measurement framework. Practically, the findings provide actionable insights for managers of natural resource companies facing EUDR compliance requirements, demonstrating that ambidextrous capabilities must be channeled through strategic ESG integration to yield agility and sustainable value outcomes.
WORK GROUP DYNAMICS IN TECHNOLOGY START-UP COMPANIES Ramayani Yusuf; Deti Mulyo Harsono; Heny Hendrayati; Amirul Afif Muhamat
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.271

Abstract

This research explores work group dynamics in technology startup companies, focusing on factors influencing team performance and innovation. Literature review reveals that tech startups are characterized by flat structures, role flexibility, collaborative culture, and pressure to innovate quickly. Analysis uncovers several key factors in group dynamics. Team composition, including skill and personality diversity, significantly impacts creativity and problem-solving. Clear communication, periodic feedback, and knowledge sharing enhance team learning. Supportive leadership that encourages autonomy and risk-taking is crucial in creating an innovation culture. However, startup teams face challenges such as role ambiguity, interpersonal conflicts, and over-reliance on key individuals. Time pressure and high workloads can cause stress and burnout. Through SWOT analysis, the research suggests proactive strategies to address these challenges. By understanding factors supporting effective teams, startups can position themselves for innovation and sustainable growth. The study highlights the complexity of work group dynamics in technology startups, emphasizing that understanding and managing team interactions is critical for organizational success. It calls for further research to develop strategies for maintaining positive group dynamics in the rapidly evolving startup environment.
Co-Authors Amirul Afif Muhamat Deti Mulyo Harsono Disman Disman Farizki Maulana Rafliansyah Farizki Maulana Rafliansyah Heny Hendrayati Jejen Jaenal Aripin Jejen Jaenal Aripin Mukhzarudfa, Mukhzarudfa Puspo Dewi Dirgantari Ramayani Yusuf Raya Sulistyowati Suryana Suryana Suryana Syada Aryanto Tegar Ditya Pragama Wiralestari, Wiralestari