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Contact Name
Zeehimin Huang Ping
Contact Email
internationalenterpriseintegra@gmail.com
Phone
+6281360000791
Journal Mail Official
internationalenterpriseintegra@gmail.com
Editorial Address
Jl. Raya Abepura, Wahno, Kec. Abepura, Kota Jayapura, Papua 99926, Indonesia
Location
Kota jayapura,
P a p u a
INDONESIA
International Journal of Enterprise Modelling
ISSN : 16939220     EISSN : 29878713     DOI : https://doi.org/10.35335/emod
The International Journal of Enterprise Modelling serves as a venue for anyone interested in business and management modelling. It investigates the conceptual forerunners and theoretical underpinnings that lead to research modelling procedures that inform research and practice.
Articles 4 Documents
Search results for , issue "Vol. 19 No. 3 (2025): September: Enterprise Modelling" : 4 Documents clear
A New Framework for IT Governance Excellence Yulistiawan, Bambang Saras; Mulianingtyas, Rr Octanty; Widyastuti, Rifka; A , Galih Prakoso Rizky
International Journal of Enterprise Modelling Vol. 19 No. 3 (2025): September: Enterprise Modelling
Publisher : International Enterprise Integration Association

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Abstract

The rapid digital transformation requires an organization to have adaptive, integrated governance and management of information technology services (IT). However, two popular frameworks, COBIT and ITIL, have weaknesses when implemented separately. COBIT seems too normative and strategic, while ITIL is too operational and procedural; therefore, both of them fail to align the requirements between the strategic direction and information technology service execution. This study proposes the CITIGOV Model, an integrative framework that aligns the strengths of COBIT and ITIL in a model of modular and adaptive governance and information technology service. With three main domains, Strategic Governance, Service-Oriented Management, and Continuous Value Optimization, and seven elements of sustainable operations in IT governance. This study employs the Design Science Research method and has been validated through a literature review, theoretical analysis, and the mapping of modern digital organisation needs. The result of this study not only delivers theoretical contributions to IT framework integration, but also the practical implications as well as relevant guidance implementation and applicability in the context of public or private organisations. Keywords:
Determinants of Tax Avoidance: Institutional Ownership as a Moderator Aprivia, Carissa; Louw, Febriana
International Journal of Enterprise Modelling Vol. 19 No. 3 (2025): September: Enterprise Modelling
Publisher : International Enterprise Integration Association

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Abstract

The purpose of this study is to examine the affects of accounting conservatism, independent commissioners, and inventory intensity on tax avoidance with institutional ownership as a moderator. This study was conducted quantitatively with research subjects consisting of companies on the Indonesia Stock Exchange listed during 2020-2024 in the industrial sector. The population studied in this research was composed of 67 companies using purposive sampling, resulting in 29 companies and a whole sample of 91 data after outliers. The data used was secondary data obtained from annual reports and company financial reports. The analysis techniques applied were multiple regression analysis and moderated regression analysis using IBM SPSS Statistics version 26. The outcome from this study reveal that accounting conservatism and independent commissioners have a negative impact on tax avoidance; inventory intensity doesn’t have impact on tax avoidance; institutional ownership is capable of weakening the impact of accounting conservatism on tax avoidance; and institutional ownership couldn’t moderate the impact of independent commissioners and inventory intensity on tax avoidance. Future research is expected to use sectors other than industry and add independent variables or use different moderating variables to provide broader insights.
Determinants Of Firm Profit Growth: Net Profit Margin As A Moderating Variable Wulan Dari, Ranti; Santoso, Hadi
International Journal of Enterprise Modelling Vol. 19 No. 3 (2025): September: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v19i3.152

Abstract

This study examines the relationship between the financial ratios of total asset turnover (TATO), debt to equity ratio (DER), and operating profit margin (OPM) on the dynamics of corporate profit growth, with net profit margin (NPM) serving as a moderating variable. The study utilizes secondary data obtained from the financial statements of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020–2024. A total of 45 companies were selected as samples using a purposive sampling approach, resulting in 230 observation units. A moderation regression approach was employed to test the research hypotheses. The findings indicate that DER and OPM have a significant positive effect on profit growth, while TATO's positive impact is statistically insignificant. Furthermore, NPM strengthens the relationship between OPM and TATO with profit growth, but does not moderate the relationship between DER and profit growth. These findings suggest that capital structure, profit margin management, and operational efficiency are key factors in driving profit growth. Meanwhile, asset utilization effectiveness has yet to produce a direct significant impact in the food and beverage sub-sector.
Adaptive Scheduling Model of Ultrasonic Frequencies Based on Environmental Data for Rice Field Rat Pest Control Sihotang, Hengki Tamando; A, Galih Prakoso Rizky; Sihotang, Jonhariono; Simbolon, Romasinta
International Journal of Enterprise Modelling Vol. 19 No. 3 (2025): September: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v19i3.164

Abstract

Rat infestation remains a major constraint to rice production, causing significant yield losses and threatening food security in many rice-growing regions. Although ultrasonic deterrent systems have been promoted as an environmentally friendly alternative to chemical rodenticides, their effectiveness is often inconsistent due to static frequency emission and rapid behavioral habituation. This study proposes an adaptive scheduling model for ultrasonic frequencies based on real-time environmental data to enhance long-term deterrence effectiveness. The model integrates environmental sensing, stochastic frequency selection, and habituation-aware control within a context-aware scheduling framework. Environmental data were acquired using field-deployed sensors, while the adaptive algorithm dynamically adjusted ultrasonic frequency, emission duration, and interval. Field evaluations compared the proposed system with static ultrasonic control. Results demonstrate sustained spectral diversity, reduced habituation, and significant decreases in rat activity and crop damage, alongside improved energy efficiency. These findings highlight the potential of adaptive ultrasonic control as a scalable and sustainable solution for smart agriculture, supporting chemical-free pest management and precision rice farming.

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