International Journal of Accounting and Management Information Systems

Maternal healthcare using IoT-based integrated medical device: Bangladesh perspective

Mohammod Abul Kashem, Marzia Ahmed, Naderuzzaman Mohammad — Thu, 07 Aug 2025 00:00:00 +0700

Purpose: The main purpose of this study was to develop a low-cost integrated medical device. This device will help investigate the risk levels of pregnant patients and reduce the cost of medical diagnosis for poor countries such as Bangladesh, where maternal healthcare is a great concern.

Research Methodology: A device equipped with multiple sensors was developed to collect raw data from pregnant patients. This data is transmitted to the cloud, where open-source algorithms process and analyze it to identify patient risk levels.

Results: We developed the system, collected raw data from patients, and uploaded these data to our cloud system. The data were processed in the cloud, and the resultant data were presented in the form of graphs. From these graphs, the risk levels were determined.

Conclusion: The IoT-based integrated device showed approximately 93% accuracy compared with conventional methods. It is a cost-effective, scalable, and adaptable solution that is suitable for maternal healthcare in developing countries. Features such as plug-and-play sensors, real-time cloud processing, and machine learning-based diagnostics make it a promising innovation for reducing maternal and infant mortality rates.

Limitations: The device is designed solely for use in pregnant patients and requires authorization from health regulators. Some high-cost sensors were excluded to ensure affordability..

Contribution: The main contribution of this study is to minimize the costs involved in maternal healthcare in poor countries such as Bangladesh. This, in turn, controls the death of mothers and children by improving maternal healthcare facilities.

Personnel management information system in order to create up-to-date and integrated personel data and information in the personnel and Human Resources Agency in Malaka Regency

Kristina Yunita de Rahu, Melkisedek N. B. C. Neolaka, Ajis Salim Adang Djaha — Thu, 07 Aug 2025 00:00:00 +0700

Purpose: This study discusses the personnel management information system in order to create up to date and integrated personnel data and information in the Personnel and Human Resources Development Agency in Malaka Regency.

Research Methodology: This study adopted a qualitative approach. Data collection methods for this research will be conducted through interviews, observations, and document searches. The data analysis technique in this study is based on the theory of Miles and Huberman.

Results: In the application of the human resources management information system in order to create up-to-date and integrated personel data and information in the Personel and Human Resources Development Agency of Malaka Regency, both input and process are still not good. In addition, there are inhibiting factors for the application of the personnel information system.

Conclusions: The absence of SIMPEG hinders efficient personnel administration and prevents the agency from achieving its goal of delivering effective and professional civil service management.

Limitations: Researchers find it difficult to make more detailed observations so that they cannot display more related data and information.

Contribution: This research can be a scientific basis for evaluating the application of the personnel information system at the Personel and Human Resources Development Agency of Malaka Regency. In addition, this research can be scientific information for students of Public Administration Science.

Mindful marketing: A marketing strategy for lingkar to support sustainability goals

Ramya Prajna Sahisnu, Ilma Aulia Zaim — Thu, 14 Aug 2025 00:00:00 +0700

Purpose: This study explores the implementation of mindful marketing as a strategic approach to harmonize business objectives with social and environmental values. It focuses on Du Anyam, an Indonesian social enterprise, to understand how marketing practices grounded in awareness, ethics, and sustainability contribute to building long-term stakeholder relationships.

Research methodology: This study used a qualitative single-case approach, collecting primary data from in-depth interviews with internal stakeholders and secondary data from documents and digital platforms, analyzed thematically to explore Du Anyam’s mindful marketing in communication, distribution, and internal practices.

Results: The study finds that Du Anyam implements mindful marketing through three main pillars—self-awareness, consumer-awareness, and impact-awareness—reflected in its storytelling, inclusive product design, and mission-aligned decision-making. However, challenges like digital distractions, workload pressure, and consumer price sensitivity hinder consistent mindful practices.

Conclusions: Mindful marketing serves as a strategic compass for social enterprises to navigate market complexities while staying true to ethical values. Its effective practice requires organizational commitment, cultural alignment, and ongoing reflection to create shared value with stakeholders.

Limitations: This study is limited to a single case within the Indonesian context, which may constrain the generalizability of its findings to other industries or cultural settings. Additionally, the analysis primarily reflects internal stakeholder perspectives and may not fully capture the diversity of consumer behavior.

Contribution: This paper contributes to the evolving discourse on ethical and sustainable marketing by offering a contextualized understanding of mindful marketing practices in emerging economies. It also proposes a practical framework for social enterprises seeking to align marketing strategies with their broader purpose.

Comparative analysis of Black-Scholes and GARCH models using collar strategy for hedging in telecommunication industry (Telkom, Xl, Indosat)

Abdul Mukti Soma, Victor Bastanta Sitepu — Fri, 15 Aug 2025 00:00:00 +0700

Purpose: This study examines the implementation of option contracts in the Black-Scholes model by comparing historical volatility and GARCH volatility using a collar strategy on TLKM, EXCL, and ISAT shares for the 2007–2024 period, aiming to determine the most appropriate model under crisis and normal conditions.

Research/methodology: The Black-Scholes model is applied with two volatility estimation methods historical and GARCH on options with 1-month and 3-month maturities, analyzed across crisis and non-crisis periods.

Results: For TLKM, with a 1-month maturity, GARCH outperformed historical volatility except during the 2008–2009 crisis; for 3 months, historical volatility outperformed in 2007, 2008–2009, and 2023–2024. For EXCL, historical volatility outperformed at 3 months in all conditions and at 1 month during crises; GARCH outperformed at 1 month in non-crisis periods. For ISAT, GARCH outperformed at 1 month except during the 2008–2009 crisis; historical volatility outperformed at 3 months during the non-crisis periods of 2007, 2023–2024, and the 2008–2009 crisis.

Conclusions: Performance varies by volatility method, maturity, and market condition. GARCH tends to perform better for short-term maturities in non-crisis periods, while historical volatility performs better for longer maturities and certain crisis periods.

Limitations: This study is limited to TLKM, EXCL, and ISAT stocks from 2007–2024, using only Black-Scholes and GARCH models with collar strategy, and may not generalize to other sectors or instruments.

Contribution: The study offers empirical evidence on optimal volatility modeling for hedging in Indonesia’s telecommunications sector.