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Azhar Maksum

Biographic Data

ID6836836
NAMEAzhar Maksum
GIVEN NAMESAzhar
FAMILY NAMEMaksum
SIGNATUREMAKSUM A
AFFILIATIONSUniversitas Sumatera Utara
VERIFIEDNo
TOTAL WORKS3
TOTAL CITATIONS0
AUTHOR COUNT3
EDITOR COUNT0
FIRST PUBLICATION YEAR2023
LATEST PUBLICATION YEAR2025
H-INDEX0
  • What is the Most Critical Element of Intellectual Capital that Influences Business Performance

    Open Access•Prima Aprilyani Rambe, Azhar Maksum et al.•ARTICLE•Journal of Posthumanism•2025

    This research aims to analyze all elements of intellectual property that influence business outcomes. This empirical study employed a survey approach, utilizing structured questionnaires to gather primary data. A total of one hundred forty-five completed survey questionnaire forms were received. Six hypotheses were developed to meet the objectives of this study. The hypotheses suggested are evaluated utilizing Smart Partial Least Square (PLS) 4. …

  • How Strategic Management Accounting Affects the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia

    Open Access•Audrey M Siahaan, Azhar Maksum et al.•ARTICLE•Journal of Cultural Analysis and…•2025

    This study examines the influence of Strategic Management Accounting (SMA) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, a developing nation with limited research on SMA implementation. Strategic Management Accounting (SMA) differs from conventional management accounting by focusing on an external perspective, long-term strategy, and the amalgamation of financial and non-financial factors in decision-making proc…

  • Determinant Analysis of the Quality of MSME Financial Statements (Case Study on MSMEs in North Sumatra Province)

    Magdalena Judika Br Siringoringo, Azhar Maksum et al.•ARTICLE•Journal of Namibian Studies…•2023

    The research aims to analyze empirically and obtain evidence whether educational background, information and socialization, business size, and use of information technology affect the quality of MSME financial reports. The main issue in this research is the lack of awareness of the importance of financial reporting and the motivation of business actors to keep books properly. In addition, the lack of resources, lack of information and outreach, l…

No prominent works on this page.

  • Determinant Analysis of the Quality of MSME Financial Statements (Case Study on MSMEs in North Sumatra Province)

    Magdalena Judika Br Siringoringo, Azhar Maksum et al.•ARTICLE•Journal of Namibian Studies…•2023

    The research aims to analyze empirically and obtain evidence whether educational background, information and socialization, business size, and use of information technology affect the quality of MSME financial reports. The main issue in this research is the lack of awareness of the importance of financial reporting and the motivation of business actors to keep books properly. In addition, the lack of resources, lack of information and outreach, l…

  • What is the Most Critical Element of Intellectual Capital that Influences Business Performance

    Open Access•Prima Aprilyani Rambe, Azhar Maksum et al.•ARTICLE•Journal of Posthumanism•2025

    This research aims to analyze all elements of intellectual property that influence business outcomes. This empirical study employed a survey approach, utilizing structured questionnaires to gather primary data. A total of one hundred forty-five completed survey questionnaire forms were received. Six hypotheses were developed to meet the objectives of this study. The hypotheses suggested are evaluated utilizing Smart Partial Least Square (PLS) 4. …

  • How Strategic Management Accounting Affects the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia

    Open Access•Audrey M Siahaan, Azhar Maksum et al.•ARTICLE•Journal of Cultural Analysis and…•2025

    This study examines the influence of Strategic Management Accounting (SMA) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, a developing nation with limited research on SMA implementation. Strategic Management Accounting (SMA) differs from conventional management accounting by focusing on an external perspective, long-term strategy, and the amalgamation of financial and non-financial factors in decision-making proc…

Accounting information system (2 works) · Business (2 works) · Finance (2 works) · Financial Literacy and Behavior (2 works) · SMEs Development and Digital Marketing (2 works) · Accounting (1 works) · Accounting and Organizational Management (1 works) · Accounting management (1 works) · Cash (1 works) · Consumer Behavior and Marketing Influence (1 works)

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