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All Journal AKUNTABILITAS TIJAB (The International Journal of Applied Business) ACCRUALS (Accounting Research Journal of Sutaatmadja) Asia Pacific Fraud Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Business, Economics, and Social Development Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economic and Business Research JRABA Business and Entrepreneurial Review Economics, Business, Management, & Accounting Journal Journal of Business and Management Inaba Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Inaba of Community Services Journal Journal Of Economic Sciences (Ekuisci) Jurnal Audit, Pajak, Akuntansi Publik Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Muhammad Syahrudin
STIE Gema Widya Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Artificial Intelligence Adoption and Productivity in Emerging Markets: Firm Level Evidence Syahrudin, M; Suryani, Irma
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.263

Abstract

Purpose: This research investigates the impact of artificial intelligence adoption on firm productivity in emerging market manufacturing contexts and it also addresses the organisational factors that moderate these relationships.Method: A cross-sectional survey research design was employed to gather data from manufacturing firms in several emerging markets. In this study, hierarchical regression and moderated regression methods were used to test the mediation role of contextual effects regarding AI adoption and productivity.Findings: We find that an adoption of AI has a strong positive effect on firm productivity, which is however strongly contingent to the organisational circumstances. The connection between AI and productivity is moderated by digital infrastructure, human capital, and firm size. More critically, organizational innovation culture is a second-order moderator that enhances the influence of other contextual variables and facilitate them to produce synergetic effects against productivity.Novelty: The study presents the original idea of organizational culture as a meta-moderator in technology adoption models shedding light on how cultural dynamics augment the effects of other organizational capabilities. It thus emanates a rich theoretical framework that clarifies the intricate dynamics of technological and organizational factors in emerging markets settings.Implications: Research findings imply that EM manufacturers intending to deploy AI need to adopt a comprehensive approach involving the use of AI strategies inclusive of all technological infrastructure, human capital learning as well as cultural change. Instead of conceiving AI as an independent technological artifact, firms need to see it as part of an organizational ecology in which optical factors contribute to the productivity payback disposal from AI.
Profitability and Capital Structure as Determinants of Firm Value: An Empirical Study in The Pharmaceutical Industry Hafitriyanti, Reza Ace; Syahrudin, Muhammad; Pawitri, Wiwit
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4707

Abstract

This study investigates the influence of profitability and capital structure on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Firm value, proxied by Price to Book Value (PBV), reflects investor perception of a company’s performance and sustainability. Profitability, measured by Return on Assets (ROA), represents managerial efficiency in utilizing assets, while capital structure, measured by Debt to Equity Ratio (DER), reflects the level of financial leverage. Using a quantitative approach with panel data regression, secondary financial data from nine purposively selected pharmaceutical firms were analyzed. Model selection procedures, including the Chow, Hausman, and Lagrange Multiplier tests, confirmed that the Random Effect Model was the most appropriate estimator. The regression results demonstrate that profitability has a positive and significant effect on firm value, indicating that firms with higher earnings performance are more highly valued by investors. Conversely, capital structure shows an insignificant effect on firm value, suggesting that leverage was not a primary consideration in investor assessments of pharmaceutical firms during the study period. Nevertheless, the simultaneous test revealed that profitability and capital structure jointly affect firm value, although profitability plays the dominant role. These findings underscore that the valuation of pharmaceutical firms in Indonesia is more strongly driven by internal financial performance than by financing structure. The study contributes updated empirical evidence by focusing on a strategically important sector in the post-pandemic context and provides practical implications for managers, investors, and regulators in enhancing profitability and ensuring sustainable growth.
Audit Committee Strength and Environmental Tax Transparency in Dampening PublicFraud Perceptions in ASEAN Angelia Nirwana Sari, Laras; Syahrudin, M.
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i2.333

Abstract

Purpose – This research explores the dynamic influences of fraud-related behavioral drivers alongside taxation governance and audit oversighton anti-fraud intentions.Design/methodology/approach – Based on a multilevel framework, the structural model of perceptions combines fraud behavior with taxgovernance mechanisms and audit oversight.Findings – Results demonstrate that fraud drivers, perceived tax transparency and environmental tax compliance orientation are not likely tohave both direct and indirect influences on anti-fraud intention. Objectively speaking, the mechanisms of oversight embedded in audit qualityalso fail to moderate these associations. The presence of formal governance systems and transparency tools is not enough to activate fraudawareness into intention to prevent behavior when enforcement credibility and personal contribution are minimized.Originality/value – The paper provides a unique combination of fraud behavioral theory, taxation governance and audit oversight in anintegrated framework and presents data-based discussions on the limitations of formal controls in perception-based anti-fraud environments.Research implications – The results suggest that there is a need for theoretical expansion by including enforcement salience, institutionaltrust and moral engagement to further understand anti-fraud behaviour not only as the result of structural governance mechanisms.
Behavioral and Cultural Control in Supporting Organizational Sustainability Syahrudin, Muhammad Syahrudin; Amelia Setiawan; Hamfri Djajadikerta
Business and Entrepreneurial Review Vol. 26 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v26i1.25042

Abstract

This study closely examines how research on behavioral control and cultural control has developed within management control systems. It also looks at how these two types of control work together to help organizations reach sustainability and the Sustainable Development Goals (SDGs), especially SDG 8 (Decent Work and Economic Growth) and SDG 16 (Peace, Justice, and Strong Institutions). The research uses a Systematic Literature Review (SLR) method based on the PRISMA framework. It analyzes 16 selected articles published between 2000 and 2025 from both international (Scopus-indexed) and national (SINTA-indexed) journals. The findings show that research has moved from focusing mainly on structures and psychology to more value-based, ethical, and sustainability-centered control models. The literature indicates that behavioral control works best when it is part of a strong cultural control system. This allows organizations to align their formal monitoring with shared values, ethical standards, and employee self-regulation. When both types of control are used together, they help improve organizational performance, ethical behavior, employee well-being, and the ability to adapt to digital and sustainability-focused environments. However, the review also points out some challenges, such as being too controlling, cultural mismatch, psychological burnout, and resistance to digital monitoring. This study helps by offering a combined framework that shows how behavioral and cultural control can work well together for sustainable organizational management. It also suggests that future research should consider different contexts, cross-cultural factors, and longer time periods.
Digital Green Human Resource Management and Organisational Sustainability Syahrudin, Muhammad
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.84654

Abstract

Background: Digital Green Human Resource Management (DGHRM) has emerged from rapid transitions in HR systems. Research on Digital Green Human Resource Management (DGHRM) remains fragmented: only 50 studies were identified between 2020 and 2025, mostly from Asian countries, with limited evidence from other regions and fragmented theoretical approaches. It pays little attention to how digitalization creates conflicting effects on sustainability. Objective: This paper systematically reviews contributions to GHRM and DGHRM by focusing on their conceptual evolution, prevailing theories, methodologies, and influence on organizational sustainability and ESG performance over the period 2020 to 2025. Method: The authors followed the PRISMA 2020 protocol and SPAR-4-SLR methodology for a Systematic Literature Review (SLR). They used set keywords for GHRM, digital HRM, and sustainability to collect publications from Scopus and Web of Science. Results: DGHRM demonstrates substantial capacity to incorporate digital tools, such as artificial intelligence, HRIS, and predictive analytics, to improve efficiency, transparency, and the quality of sustainability reporting. The persistent digital sustainability paradox is evident: while DGHRM enhances organizational sustainability performance, it simultaneously raises concerns about energy consumption, data privacy, and algorithmic bias. Conclusion: DGHRM involves connecting employee behaviours at the micro level through digital innovation to sustainable outcomes at the macro level. The Resource-Based View, the Stakeholder Theory, and Dynamic Capabilities further advance conceptual clarity, and it would be beneficial for future research to connect these theories. Future research should also include more ethical governance, methodological pluralism, and geographical balance. Keywords: digital GHRM; employee green behaviour; ESG, sustainable growth, SDGs.
SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE muhammad syahrudin; irma Suryani; R. Wedi Rusmawan Kusumah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1385

Abstract

In terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities. This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources. The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyle
COMBATTING FRAUD IN STATE-OWNED ENTERPRISES USING BLOCKCHAIN AND IOT TECHNOLOGIES M. Syahrudin; Sani Susanto
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.72239

Abstract

Fraud in strategic sectors such as energy and finance, particularly within state-owned enterprises, remains a critical challenge to national economic integrity. Despite increased state revenues, the incidence of fraud continues to rise, highlighting the urgent need for robust technological interventions. This study aims to explore how Blockchain and Internet of Things (IoT) technologies have been utilized in anti-fraud systems over the past decade. Employing a Systematic Literature Review (SLR) approach guided by the PRISMA framework and conducted using the Watase Uake platform, this study analyzed 69 articles indexed in Scopus from 2015 to 2025. The analysis revealed a significant rise in research activity on this topic since 2019, peaking in 2022. The findings indicate that Blockchain’s decentralization and immutability, combined with IoT’s real-time monitoring capabilities, create a synergistic effect in enhancing fraud detection and prevention mechanisms. Empirical examples, such as fuel distribution frau d in Pertamina, illustrate how these technologies can reduce information asymmetry and improve audit quality. This study contributes to the literature by offering an integrated framework for leveraging emerging technologies in building transparent, secure, and efficient anti-fraud systems.
ANALYSING THE USE OF GROWTH RATIOS AND CONCEPTS AS TOOLS TO DETERMINE THE FOCUS OF TAX AUDITS Fitriana Fitriana; Alexandre de Sousa Guterres; M. Syahrudin; Vip Paramarta; Kosasih
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 6 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

This study aims to explore the use of financial ratios and growth concepts as tools in determining the focus of tax audits. The research method used in this study is the literature method. The results of this study offer valuable insights for tax authorities in developing a more targeted and efficient audit strategy. This study also provides an analytical framework for tax authorities in developing a more data-driven audit approach, which can ultimately improve the fairness and integrity of the tax system. As such, this study makes a significant contribution to the tax auditing literature and audit practice, and supports efforts in improving tax compliance through innovation and utilisation of analytical tools.
Implementation Of Coso-Based Pharmaceutical Inventory Stock-Taking At The Cinta Bunda Clinic Muhammad Syahrudin; M. Galih Munggaran
Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i2.400

Abstract

To improve service delivery and reduce preventable deaths and illnesses, the government and the healthcare industry are endeavoring to expand the growing number of healthcare facilities in Indonesia. The transactions that occur can also cause stock mismatches in the bookkeeping with the physical ones in the clinic warehouse so that to prevent this it is necessary to do stock-taking. The STIE Gema Widya Bangsa Community Service Activity team after conducting an initial survey and talking to the clinic management about the problem. The implementation method in this Community Service Activity program is arranged systematically through several stages. The application of the inventory control system for medical and non-medical goods at the Cinta Bunda Clinic is expected to improve the quality of the inventory control system into a relevant and accurate inventory report.
Ontological and Epistemological Transformations of Managerial Knowledge in SMEs in the Age of FinTech Resna Meliawati; Muhammad Syahrudin
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 20 No. 1 (2026): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jebe.v20.i1.04

Abstract

This study explores the adoption of Financial Technology (FinTech) and how it affects the foundations of managerial knowledge in Small and Medium Enterprises (SMEs) from an ontological and epistemological perspective. Previous studies in this field have focused on the adoption of FinTech in the SME sector, the outcomes, performance, and financial inclusion; however, the broader implications and philosophy on how digital technologies affect managerial knowing have been neglected. Thus, a systematic literature review (SLR) following the PRISMA 2020 guidelines and management research theory building was conducted. The findings highlight three interconnected themes. SME environments of the past are dominated by practice-based, experiential, and contextual forms of managerial knowledge. Next, the rise of algorithms, machine learning, dashboards, and digital platforms fosters a new epistemology which is data-driven and technologised where knowledge is more and more embedded in technology. Finally, the combined presence of these two logics results in an epistemic tension and a hybridised epistemic structure in which managerial knowing becomes a collaborative process between human reasoning and technology. This study, using this synthesis, formulates an initial proposal of a conceptual framework that reconceptualises FinTech as an epistemic infrastructure, rather than a functional one. This perspective builds on theory by explaining how FinTech impacts managerial cognition, the legitimacy of knowledge, and epistemic power within SMEs. The study concludes with a call for future research that examines the cross-cognitive, philosophical, and ethical implications of digital transformation in the context of small businesses.
Co-Authors Abroza, Ahmad Achmad Subagdja Alexandre de Sousa Guterres Alexandre de Sousa Guterres Amelia Setiawan Ardelia, Dea Devina Aysarah Nuryana Fitriana Fitriana Fitriana Fitriana Frans Yohanes Guna Ismawan Hafitriyanti, Reza Ace Hamfri Djajadikerta Irma Suryani Irma Suryani Iwan Ardiansyah Kosasih KOSASIH KOSASIH, KOSASIH Laras Angelia Nirwana Sari Liya Setiawati M. Galih Munggaran M. Galih Munggaran Muhamad Rafil Aunuddin Muhammad Haris Nurfadillah, Ceri Febriani R. Wedi Rusmawan Kusumah Resna Meliawati Riki Julianto Sani Susanto Suci Komala Dewi Umam, Akmalul Vip Paramarta Vip Paramarta Wiwit Pawitri Yuliani Istiqomah Yuniarti, Rita