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All Journal Record and Library Journal Journal of Applied Engineering and Technological Science (JAETS) International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Testing dan Implementasi Sistem Informasi Research in Accounting Journal
Abdullah, Siti Intan Nurdiana Wong
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Empowering Higher Education: The Tech Advantage in Work Coordination and Risk Management for Financial Growth Rauf, Ummu Ajirah Rauf; Ahmed, Saif; Deli, Mazzlida Mat; Asha’ari, Maryam Jamilah; Jamil, ‘Ainul Huda; Abdullah, Mohd Hafizuddin Syah Bangaan; Abdullah, Siti Intan Nurdiana Wong
Journal of Applied Engineering and Technological Science (JAETS) Vol. 6 No. 1 (2024): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v6i1.6364

Abstract

This study examined the relationship of work coordination and Enterprise Risk Management on financial performance in Malaysian public higher education (PHEs). It addresses the gaps on how work coordination and ERM could mitigate financial challenges such as dependence on tuition fees and limited government funding. The responses from 350 key informants across 20 Malaysian PHEs were analyzed using SEM analysis. The findings reveal that work coordination significantly enhances ERM implementation, and ERM implementation positively influence the financial performance, ERM also act as a mediator variable, which has a greater effect on financial performance through work coordination. The findings support the strategic role of ERM in facilitating links between organizational capabilities and financial sustainability. It thus practically recommends increasing capacity through governance structures, investing in digital tools for risk management, and engaging leaders to improve ERM effectiveness. Theoretically, this study extends the Resource-Based View, placing ERM as that critical resource that would turn coordinated efforts into measurable financial outcomes. This study closes the literature gap in risk management in higher education by integrating work coordination and ERM within a comprehensive model of financial sustainability that has pragmatic implications for policymakers and leaders of institutions in strengthening resilience within resource-constrained educational contexts.
The Impact of Non-Performing Loans (NPL) and Loan-to-Deposit Ratio (LDR) on the Profitability of Conventional Commercial Banks Listed on the Indonesia Stock Exchange Yulyanti, Sinta; Jamil, Poppy Camenia; Habillah, Janatri; Abdullah, Siti Intan Nurdiana Wong
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of Non-Performing Loans (NPL) and Loan-to-Deposit Ratio (LDR) on Return on Assets (ROA) in the banking sector on the Indonesia Stock Exchange over a period of 10 years, from 2011 to 2020. The analysis uses panel data from 14 conventional commercial banks listed on the IDX, with a total of 138 observations spanning from 2011 to 2021. Static panel data regression is employed for the analysis. The results indicate that the NPL variable has a significant negative effect on ROA, with a probability value of 0.0002, which is smaller than the 5% significance level. The coefficient of -0.253098 suggests that a 1% increase in NPL leads to a 0.253098% decrease in ROA. This finding implies that higher levels of non-performing loans negatively impact bank profitability by slowing down bank operations. In extreme cases, increased bad debts could reduce a bank's ability to guarantee public funds, potentially leading to systemic risk.
The Influence of Tax, Institutional Ownership, and Profitability on Dividend Policy Akhdan, Akhdan; Abdullah, Siti Intan Nurdiana Wong; Purwati, Astri Ayu
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7650

Abstract

This study investigates the impact of profitability, institutional ownership, and dividend policy on the firm value of Indonesian companies listed on the Indonesia Stock Exchange (IDX). Using a sample of companies from the manufacturing sector, the research examines how these financial variables influence the market value of firms. The study also explores the moderating role of tax planning and the relationship between dividend policies and firm profitability. The results indicate that profitability and institutional ownership have a significant positive effect on firm value, while dividend policy plays a crucial moderating role in enhancing firm value. Tax planning is also found to have a positive moderating effect on the relationship between profitability and firm value. These findings highlight the importance of maintaining a balance between profit distribution and retaining earnings for corporate growth. The study contributes to the broader understanding of corporate finance strategies, especially in emerging markets like Indonesia.
Autonomy Without Accountability? The Governance Challenges of Papua’s Special Fiscal Regime Siahay, Adolf Z. D.; Salle, Agustinus; Sobirov, Bobur; Abdullah, Siti Intan Nurdiana Wong
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.8895

Abstract

Papua’s Special Autonomy Fund represents one of the most ambitious asymmetric decentralization initiatives in Southeast Asia. Yet, over 20 years later, the region remains among Indonesia’s most underdeveloped. This paper investigates the governance failures underlying this paradox, including regulatory overlap, elite capture, and weak local fiscal capacity. It reviews recent evaluation studies and government reports to assess how decentralization design flaws and implementation gaps have constrained service delivery. The analysis offers policy recommendations to restructure the autonomy framework toward greater accountability, data-driven planning, and inclusive development.
Smart archive management: The interplay of organizational culture and knowledge governance Amaliyah, Amaliyah; Sahlimar, Nadiya Sahwa; Dimisyqiyani, Erindah; Pertiwi, Ajeng Rachma; Putri, Eka Lestari Hafqi; Abdullah, Siti Intan Nurdiana Wong
Record and Library Journal Vol. 11 No. 2 (2025): December
Publisher : D3 Perpustakaan Fakultas Vokasi Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/rlj.V11-I2.2025.424-440

Abstract

Background of the study: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. As public institutions move toward data-driven and innovative information environments, understanding how cultural and governance structures support technological adaptation becomes essential. Purpose: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. Method: Employing a quantitative survey method with purposive sampling, data were collected from 120 employees who had served for more than one year. The data were analyzed using SmartPLS to test both direct and mediating relationships. Findings: The results reveal that innovative archive management significantly enhances the quality, accessibility, and security of digital records. Moreover, organizational culture and knowledge governance play crucial roles in reinforcing innovation, collaboration, and compliance in archival processes. Conclusion: These findings emphasize that successful digital transformation in public-sector archiving requires not only technological readiness but also cultural adaptability and effective knowledge-governance mechanisms to ensure sustainable institutional learning and accountability.
Carbon Accounting and Climate Risk Reporting: A Comprehensive Bibliometric Review Abduh, Arridho; Hamzah, Muhammad Luthfi; Rusilawati, Ermina; Abdullah, Siti Intan Nurdiana Wong
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10494

Abstract

The increasing urgency of climate change mitigation has significantly elevated the importance of carbon accounting and climate risk reporting in both academic research and corporate practice. This study presents a comprehensive bibliometric review of scholarly publications on carbon accounting and climate risk reporting to map the intellectual structure, thematic evolution, and emerging research trends in the field. Using data extracted from the Scopus database, this review analyzes publications over the period 2000–2024. Bibliometric techniques, including performance analysis and science mapping (co-authorship, co-citation, and keyword co-occurrence analysis), are employed to identify influential authors, journals, institutions, and countries, as well as dominant and emerging research themes. The findings reveal a substantial growth in publications after the Paris Agreement (2015), reflecting increased global attention to climate-related financial disclosure, carbon assurance, ESG reporting, and sustainability governance. The intellectual structure of the field is primarily clustered around four major themes: (1) carbon disclosure and reporting quality, (2) assurance and verification mechanisms, (3) carbon management and performance measurement, and (4) climate risk, financial stability, and regulatory frameworks. Recent studies increasingly integrate climate risk reporting with financial performance, investor perception, and sustainable finance. This review contributes by providing a structured synthesis of the literature, highlighting research gaps, and proposing a future research agenda, particularly in relation to mandatory disclosure regimes, digitalization in carbon accounting, and the harmonization of global reporting standards. The results offer valuable insights for academics, policymakers, regulators, and practitioners seeking to enhance transparency, accountability, and decision-usefulness in climate-related financial reporting.
A QUALITATIVE SYNTHESIS OF ARTIFICIAL INTELLIGENCE ADOPTION IN MSMES: INSIGHTS INTO OPPORTUNITIES AND CHALLENGES Purwati, Astri Ayu; Abdullah, Siti Intan Nurdiana Wong; Deli, Mazzlida Mat
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

Abstract

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.
Co-Authors Abduh, Arridho Abdullah, Mohd Hafizuddin Syah Bangaan Adolf Z. D. Siahay Agustinus Salle, Agustinus Ahmed, Saif Ajeng Rachma Pertiwi Akhdan, Akhdan Amaliyah, Amaliyah Asha’ari, Maryam Jamilah Deli, Mazzlida Mat Eka Lestari Hafqi Putri Erindah Dimisyqiyani Habillah, Janatri Hamzah, Muhammad Luthfi Jamil, Poppy Camenia Jamil, ‘Ainul Huda Purwati, Astri Ayu Rauf, Ummu Ajirah Rauf Rusilawati, Ermina Sahlimar, Nadiya Sahwa Sobirov, Bobur Yulyanti, Sinta