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Big Data in Context: A Narrative Review of Opportunities, Barriers, and Global Perspectives Achaddiah, Bella Noer; Safri
Novatio : Journal of Management Technology and Innovation Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v2i2.1000

Abstract

This narrative review examines the transformative role of big data in organizational performance, predictive analytics, and smart manufacturing, while highlighting disparities in adoption between developed and developing economies. Literature was collected from major databases (Scopus, Web of Science, PubMed, and Google Scholar) using rigorous criteria to ensure methodological validity. Findings reveal that big data improves decision-making, efficiency, and risk management, with digital twin technologies enhancing reliability in manufacturing. However, barriers remain, including infrastructure gaps, skill shortages, resistance to change, and data governance challenges—especially among SMEs and rural communities. The review underscores the need for targeted policy interventions and cross-sector collaborations to close these gaps. Its unique contribution lies in synthesizing global disparities and offering integrative strategies for inclusive, sustainable big data adoption.
Building Resilient Start-up Ecosystems in the Digital Era: A Narrative Review Slamet, Asep Gunawan; Achaddiah, Bella Noer; Yuni T, Veronika
Novatio : Journal of Management Technology and Innovation Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v2i3.1003

Abstract

This narrative review explores the critical factors influencing the growth and resilience of technology-driven start-ups in the digital era. Literature was systematically collected from Scopus, Web of Science, and Google Scholar, covering peer-reviewed studies from 2010 to 2025. Thematic analysis and bibliometric mapping were employed to synthesize findings across diverse contexts. Results show that funding access, supportive regulation, and strong networks remain fundamental pillars for entrepreneurial success. Entrepreneurship education that integrates digital competencies and experiential learning strengthens entrepreneurial capacity, while digital technologies such as artificial intelligence, the Internet of Things, and blockchain underpin disruptive business models that enhance competitiveness. However, persistent barriers exist, including gender inequality in access to resources and technostress among founders, underscoring the need for inclusivity and well-being support. Comparative analysis reveals that advanced economies benefit from robust infrastructure and funding mechanisms, while developing regions, despite resource constraints, demonstrate adaptive localized innovations. The review highlights the importance of coordinated policy, education, and practice in creating equitable and resilient ecosystems. Strengthening financial access, regulatory clarity, digital infrastructure, gender inclusivity, and well-being initiatives emerges as a strategic priority for fostering sustainable technology-driven entrepreneurship.
Tax Governance in the Era of Pillar Two: Legal Certainty, Risk Management, and Strategic Responses in Indonesia Achaddiah, Bella Noer
Sinergi International Journal of Logistics Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/sijl.v3i3.888

Abstract

This study analyzes Indonesia’s implementation of the global minimum tax under PMK 136/2024, which adopts the OECD Pillar Two framework establishing a 15% minimum effective tax rate for multinational enterprises (MNEs). The research aims to evaluate compliance implications, strategic adjustments, and governance challenges faced by MNEs under this regime. Using a qualitative approach that integrates literature review, comparative regulatory analysis, and thematic interpretation of professional insights, the study assesses Indonesia’s legal framework, OECD guidelines, and professional commentaries to examine legal certainty, compliance obligations, and strategic tax responses. Findings indicate that PMK 136/2024 increases administrative complexity, particularly in managing GloBE Information Returns, calculating jurisdictional effective tax rates, and reconciling reporting data. Transitional measures such as safe harbours and SBIE carve-outs provide limited relief but demand strong internal governance. Legal ambiguities and administrative capacity gaps create compliance risks, including delays in GIR submissions, errors in ETR computation, and potential penalties. The study concludes that Indonesia’s adoption of the global minimum tax represents a major policy shift toward international tax harmonization. However, successful implementation depends on clear regulatory guidance, enhanced digital infrastructure, and strengthened institutional capacity. The findings provide actionable insights for policymakers and corporate leaders in navigating the evolving landscape of global tax reform.
Implemementasi Kriptografi Algoritma Hillcipher Dengan Kunci Tandatangan Pengirim Pesan Terhadap Keamanan Message Handling System Di Bandara Kualanamu Diriyanti, Susi; Pangaribuan, Lisda Juliana; Sukra, Rahmawati; Achaddiah, Bella Noer
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9695

Abstract

Kepadatan lalu lintas udara semakin meningkat, memerlukan sarana komunikasi yang terstandar dan otomatis. AFTN digantikan oleh AMHS, yang menggunakan MHS X.400, untuk keamanan ATS. Metode kriptografi, khususnya Hill Cipher, digunakan untuk enkripsi pesan dan tandatangan pengirim untuk keamanan data penerbangan melalui MHS. Hasil penelitian menunjukkan pesan yang dienkripsi dengan Hill Cipher dan kunci tanda tangan pengirim menjadi aman dan tidak dapat dimengerti oleh pihak yang tidak berhak. Proses enkripsi dan dekripsi mempertahankan ukuran file. Waktu proses tergantung pada ukuran pesan dan kompleksitas kunci enkripsi. Penelitian ini meningkatkan keamanan pertukaran informasi antar bandara.