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All Journal The International Journal of Accounting and Business Society International Journal of Supply Chain Management Indonesian Journal of Electrical Engineering and Computer Science Prosiding Seminar Nasional Program Pengabdian Masyarakat eProceedings of Management
Hosam Alden Riyadh A.Alazeez
Universitas Telkom
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Transportation

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E-BANKING IMPLEMENTATION AND TECHNOLOGY ACCEPTANCE IN THE RAFIDAIN AND RASHEED BANKS IN IRAQ: AN EMPLOYEE PERSPECTIVE Riyadh, Hosam Alden; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 23, No 2 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

In the third millennium, e-banking system has been ad- opted globally in the banking industry. On the other hand, Iraq as a nation with less developed IT adoption has not integrated this system in its banking services, instead of its current acknowledgement on the advantages of e-banking technology in competition among banking service provid- ers. In contrast, Iraqi banks still keep on adopting tradi- tional banking system to deliver the majority of their ser- vices which in this case are paper-based work system. This is greatly resulted from the hesitation of bank employees to adopt new banking technologies. This study aims to identi- fy the impact of hypothesis between e-banking system and Iraqi banks employee perspective. This study was conduct- ed by taking sample of employee from two biggest public banks in Iraq which are AL-RAFIDAIN and AL-RASHEED. A survey through questionnaires on the website was used as the instrument to collect the data were analyzed us- ing PLS software. Technology Acceptance model(TAM) as a basic foundation with independent variables Perceived Usefulness, Perceived Ease of Use, Perceived IT Beliefs and Task–Technology Fit, Attitude as Intervening and Inten- tion to Use as dependent variable. The result of hypothesis analysis reveals that there is a significant impact among all variables to attitude, but Perceived Ease of Use, it does not apply variable from those analysis it is depicted that Perceived Ease of Use does not impact to the perception of the implementation of e-banking system in Iraqi banks. Keywords:E-banking System, Acceptance Theory model (TAM), Perceived IT Beliefs, Task–Technology Fit, Attitude, and Intention to Use.
THE INFLUENCE OF INTERNAL AUDIT FUNCTION ON PROMOTING EFFECTIVE CORPORATE GOVERNANCE BY USING THE MANAGEMENT SUPPORT IN COMMERCIAL IRAQI BANKS Riyadh, Hosam Alden
The International Journal of Accounting and Business Society Vol 25, No 2 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.2.8

Abstract

Good governance became a highly topical business issue at the beginning of the 21st century following a series of large corporate scandals and failures. This paper aims to set the conceptual framework for assessed the effects of internal audit function (IAF) on good governance in the public sector in Iraq. The objective of this paper to evaluate the internal audit function in promoting effective corporate governance among commercial banks in Iraq, While the specific objectives are to analyze the impact of work experience, the positioning, level of independence and the risk identification, measurement and prioritization approach by using management support adopted to internal audit function of commercial banks in Iraq. This paper will try to given that insights to develop the internal audit function in commercial organizations which is an important part of corporate governance reporting since it in a straight line affects the interests of all stakeholders such as customers, suppliers, employees, customers, creditors and government agencies as well highlighting to the need of change in outlook of the  organizations team towards the internal audit function bearing in mind the importance of strong internal audit function for the growth of commercial banks which are valuable for the development of Iraq economy
STRATEGI PENINGKATAN PEMASARAN DAN PENJUALAN MELALUI PEMBUATAN WEBSITE DAN E-MARKETING Hosam Alden Riyadh; Hadiyan Prayoga
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 4. Kapasitas Daya Saing Usaha Mikro, Kecil, dan Menengah (UMKM) dan Badan Usaha Milik Desa( BU
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.427 KB) | DOI: 10.18196/ppm.44.768

Abstract

Perkembangan UMKM setiap tahunnya mengalami peningkatan jumlahnya. Tahun 2017-2018 mengalami peningkatan sebesar 1,2 juta. COVID-19 sendiri memberikan pengaruh yang sangat tinggi bagi pelaku usaha, seperti kegiatan pemasaran. Hal ini menjadi tantangan bagi pelaku usaha. Pelaku usaha yang berada di Desa Sumberagung merupakan salah satu obyek usaha yang bisa dikembangan karena terkenal dengan kerajinan eceng gondok. Salah satu cara untuk marketing dalam era digital dan kondisi Pandemic saat ini adalah dengan melakukan kegiatan pemasaran secara digital/online. Tujuan dari program ini adalah meningkatkan dan memberikan strategi pemasaran dan penjualan melalui media digital dan e-marketing. Metode yang dilakukan yaitu dengan memberikan sosialisasi dan pembuatan media untuk pemasaran digital bagi pelaku usaha di Desa Sumberagung. Hasil dari kegiatan ini adalah warga di Desa Sumberagung sebanyak 20 orang diwakili 3 orang pelaku UMKM melakukan sosialisasi, diskusi dan pelatihan mengenai pembuatan website dan E-Marketing. Kegiatan ini diharapkan dapat memberikan pengetahuan bagi Pelaku usaha dan mampu untuk memasarkan produk lebih luas.
Supply Chain and Cost Management for Economic Sustainability of Future Market Muljanto Siladjaja; Indra Siswanti; Hosam Alden Riyadh
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.165 KB)

Abstract

Abstract— This paper presents the impact of applying the supply chain management (SCM) on the earning field to optimize productivity and decreasing cost which will have a direct impact on the income in the market. By developing out the measurement of future prospect, this research have used the future market value as a new indicator, where the accounting information have a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication. Thus, the causal research have the samples, that ammounted 154 the listed companies in the industrial manufacturing sector for the period 2015 until 2017. The result indicated that supply chain system has specified the SCM with cost prediction and given a practical guideline for the investor to estimate the future return with high accuracy. This dividend policy has minimized the pattern of opportunistic behavior in providing a misleading bias in the performance reporting when the dividend has strengthened the SCM positively on the future market value. By developing a a mapping with the decision model, that combined with Bayes Theorem, empirical research provides a brief illustration, pointed out the high quality financial statements have the implication of the game theory. This research recommended that this dividend policy can be used as a mandatory obligation, and the regulators must issue public policies.  These findings offer new insights into the benefits and uses of power in supply chain relationships, in a previously unexplored context.
An analysis of CRM practices in the telecommunication industry in Iraq Hosam Alden Riyadh; Salsabila Aisyah Alfaiza; Abdulsatar Abduljabbar Sultan; Munadil K. Faaeq; Radyan Dananjoyo
Indonesian Journal of Electrical Engineering and Computer Science Vol 23, No 1: July 2021
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v23.i1.pp453-462

Abstract

Today, concerning the capacityto react straight for wardly to client demands and offer the client a profound experience that is customized and interactive, organizations in the telecommunication industry must have the capacity toset up, support and continue the connections toward long-term clients. This study attempts to analyze and observe the customer relationship management (CRM) practices that affectfirm performance telecommunication corporations. Thus, the study employed a qualitative method, the primary data were obtained using the questionnaire and the respondents consisted of 100 people. The results propose that customer relationships' management factors included the gathering of information, the processing of data, the management of information, the loyalty of customers, and the retention of customers with significantly related to the performance of a firm in the industry of telecommunication in Iraq.
A Model of Quality Assurance and Audit Quality Based on International Standards for Internal Auditing Maher A. Al-Shmam; Ali Malallah Alsendy; A.Alazeez, Hosam Alden Riyadh
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.791

Abstract

Purpose — This study aimed to address the concept of internal audit quality and how to enhance and improve the quality of internal audit units in hospitals by identifying and designing a proposed new model based on the International Auditing Standard 1300 to ensure quality assurance and improve transparency and accountability. Design/methodology/approach — This study aims to achieve these objectives. Qualitative methods and semi-structured interviews using an inductive approach were adopted to cover the theoretical aspect of research and the deductive approach to develop a new model for a quality assurance and transparency program in hospitals in Iraq Mosul City. Findings —The findings of this internal audit division do not cover all hospital activities. In addition, it is not possible to apply standardized audit programs to the various units. Rather, the type of activities carried out by these units should be considered, whether service, economic, commercial, or agricultural. Thus, many factors improve the quality of internal auditing related to work procedures in the unit. Among the most important recommendations is implementing a quality assurance and transparency program in these hospitals to raise the quality of internal auditing and carry out its activities efficiently and effectively. Practical implications —This proposal can serve as a guide for later use by those authorities as they evaluate and determine the strength of the internal audit of any establishment, company, or governmental institution. Therefore, hospitals must apply the paragraphs that are not included in the program, and there should be greater interest in the paragraphs that are applied in a weak way to reach real integration of the quality assurance and improvement program, which enhances the quality of internal auditing on all hospital activities. Originality/value —This paper describes a quality assurance and transparency program in these hospitals to improve internal audits and efficiency.
Pengaruh Environmental, Social, Dan Governance Terhadap Nilai Perusahaan Dengan Digitalisasi Sebagai Variabel Moderasi (Studi pada Top 100 Perusahaan dengan Laba Tertinggi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Rizqillah, Adelia Syahira; Mahardika, Dewa Putra Khrisna; Riyadh, Hosam Alden
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Nilai perusahaan ialah hasil dari kinerja perusahaan dan mewakili kepercayaan publik terhadap perusahaan. Studiini berupaya mengevaluasi apakah tata kelola lingkungan dan sosial (ESG) memiliki pengaruh terhadap nilaibisnis, dengan digitalisasi bertindak sebagai faktor moderasi. Sampel mencakup 20 perusahaan dengan pendapatantertinggi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode lima tahun dari 2018 hingga 2022, dengantotal 100 observasi. Studi ini menggunakan analisis regresi data panel guna mengukur pengaruh ESG terhadapnilai perusahaan. Selanjutnya, untuk menyelidiki apakah digitalisasi memiliki efek moderasi, studi inimenggunakan teknik analisis regresi moderasi. Studi ini dilakukan dengan menggunakan perangkat lunak Eviews12. Temuan studi menemukan bahwa ESG dan digitalisasi memiliki sedikit pengaruh terhadap nilai perusahaan,dan tidak ada faktor yang memiliki dampak signifikan terhadap nilai bisnis. Variabel moderasi digitalisasi terbuktitidak efektif dalam memoderasi dampak ESG pada nilai perusahaan. Kata Kunci-environment, social, governance, nilai perusahaan, digitalisasi
PENGARUH KINERJA LINGKUNGAN, SERTIFIKASI ISO 14001, KEPEMILIKAN INSTITUSIONAL, xDAN xKEPEMILIKAN AxSIXNG TERHADAP xKINERJA xKEUAxNGAN PERxUxSAHAAN (Studi Kasus Padax Perusahaanx Indeksx LQ45 yang Terdaftar di Bursax Efek Indonesiax Periodex 2019-2022x) Altsany, Rayhan; Majidah, Majidah; Riyadh, Hosam Alden
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Tujuan entitas bisnis ialah menghasilkan laba optimal, agar dapat memberikan value ke shareholder maupunkepada stakeholder serta menjaga kelangsungan operasional usahanya yang tergambarkan melalui kinerjakeuangan. Namun, masih dijumpai beberapa perusahaan terindeks LQ45 memiliki kinerja yang kurang baik danberportensi terjadi risiko terhadap kelangsungan usaha perushaaan. Tujuan dilakukan studi ini ialah untukmenguji apakah terdampat dampak variabel bebas terhadap variabel terikat secara simultan maupun parsial. Objekpada studi ini adalah perusahaan terindeks LQ45 periode 2019-2022. Teknik sampling dengan purposive samplingdan diperoleh 13 perusahaan. Metode analisis data yang digunakan ialah analisis regresi data panel dengansoftware Eviews 12. Hasil studi ini membuktikan variabel bebas berdampak secara simultan terhadap kinerjakeuangan perusahaan. Sedangkan secara parsial mebuktikan bahwa variabel kepemilikan institusional memilikidampak positif, variabel sertifikasi ISO 14001 dan kepemilikan asing memiliki dampak negatif terhadap kinerjakeuangan perusahaan. Untuk kinerja lingkungan terbukti tidak berdampak parsial terhadap kinerja keuanganperusahaan. Disarankan bagi peneliti selanjutnya untuk dengan keterbatasan studi yang ada disarankan untukmenggali faktor lain yang berpotensi berdampak pada kinerja keuangan yang diproksikan dengan MVA. Selainitu, sebaiknya menambah jumlah sampel studi dengan menambahkan periode studi atau menambah sektor lain.Perusahaan disarankan untuk lebih cermat dalam memperhatikan lingkungan dan sosial sekitar perusahaan,sehingga tidak hanya terfokus pada peningkatan laba perusahaan saja atau sekedar hanya melaksanakan sesuaistandar kebijakan yang ada. Kata Kunci- Kinerja lingkungan, Sertifikasi ISO 14001, Kepemilikan Institusional, Kepemilikan Asing, KinerjaKeuangan Perusahaan.
Pengaruh Tax Avoidance, Dan Komite Audit, Terhadap Nilai Perusahaan Dengan Variabel Kontrol Profitabilitas, Dan Leverage (Studi Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2022) Pratomo, Dudi; Riyadh, Hosam Alden; Ikhsan, Danu
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Nilai perusahaan berperan penting dalam mencerminkan kondisi perusahaan yang dapat berpengaruh pada perspektifinvestor terhadap keberhasilan suatu perusahaan. Nilai perusahaan yang tinggi merupakan keinginan para pemegangsaham, karena dengan nilai perusahaan yang tinggi akan membuktikan kemakmuran bagi para pemegang saham.Penelitian ini dilakukan untuk mengetahui pengaruh tax avoidance, komite audit, terhadap nilai perusahaan denganvariabel kontrol profitabilitas, dan leverage (studi pada perusahaan makanan dan minuman yang terdaftar di bursaefek indonesia tahun 2018-2022). Metode yang digunakan adalah metode kuantitatif. Populasi pada penelitian iniadalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022.Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 42 perusahaan selama limatahun, sehingga memperoleh 210 data observasi. Hasil penelitian ini menunjukan bahwa secara simultan tax avoidancedan komite audit berpengaruh terhadap nilai perusahaan. Di sisi lain, secara parsial tax avoidance, dan komite audittidak berpengaruh secara parsial terhadap nilai perusahaan. Hasil dari penelitian ini diharapkan dapat menjadi referensibagi para investor dalam mengambil keputusan investasi. Selain itu, penelitian ini juga bisa digunakan oleh perusahaansebagai bahan pertimbangan untuk memanfaatkan pihak luar sebagai pengawas kinerja perusahaan, guna menghindaripotensi kecurangan yang dapat memengaruhi nilai perusahaan. Kata kunci-tax avoidance, komite audit, profitabilitas, leverage.
Co-Authors Abdulsatar Abduljabbar Sultan Alfaiza, Salsabila Aisyah Ali Malallah Alsendy Altsany, Rayhan Dudi Pratomo Eko Ganis Sukoharsono Hadiyan Prayoga Hery Widijanto Ikhsan, Danu Mahardika, Dewa Putra Khrisna Maher A. Al-Shmam Muljanto Siladjaja Munadil K. Faaeq Radyan Dananjoyo Rizqillah, Adelia Syahira Zaki Baridwan