IMAN SUYAKIN DAELI
UNIVERSITAS NEGERI MEDAN

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STRATEGI CYBERSECURITY UNTUK PERLINDUNGAN DATA AKUNTANSI: KAJIAN LITERATUR SISTEMATIS 2021-2025 IMAN SUYAKIN DAELI; Ririn Setia Ningsih; Karina Lolo Limbong; Jufri Darma
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4535

Abstract

The rapid digitalization of business processes has positioned accounting data as a strategic asset that is highly vulnerable to cyber threats such as ransomware, malware, and social engineering. Protecting this data is crucial not only to ensure operational continuity but also to maintain public trust and organizational accountability. This study aims to provide an in-depth review of relevant cybersecurity strategies for safeguarding accounting data, focusing on recent practices and technologies from 2021 to 2025. The research employed a Systematic Literature Review (SLR) approach by examining academic databases such as Scopus, Google Scholar, and SINTA, followed by content analysis and synthesized through a narrative synthesis method. The findings reveal that effective protection strategies emphasize a holistic and multilayered approach, including data encryption, role-based access control, multi-factor authentication, real-time system monitoring, and security audits. Beyond technical measures, employee training and awareness play a critical role in minimizing internal risks. In conclusion, the integration of advanced technologies with human factors and organizational policies significantly enhances the security of accounting data, ensuring data integrity while strengthening business resilience and sustainability in the digital era.
PERAN POSTULAT KEBERLANJUTAN USAHA (GOING CONCERN) DALAM AKUNTANSI: KAJIAN TEORI, IMPLEMENTASI, DAN IMPLIKASINYA TERHADAP PELAPORAN KEUANGAN Aprita Ravenna Ginting; Cindy Aulia Rusli; Dea Natalia Sembiring; IMAN SUYAKIN DAELI; Wanda Dea Khairani; Jufri Darma
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4579

Abstract

The going concern postulate is one of the fundamental concepts in accounting theory, which assumes that a company will continue its operations for the long term. This article aims to discuss the theoretical concept of going concern as an essential postulate in accounting, explain its application in financial reporting and auditing practices, and examine its impact on the reliability of financial statements. The study adopts a literature review method by analyzing various sources, including accounting standards such as PSAK No. 1 and IAS 1, as well as relevant academic studies. The results of the review indicate that the application of the going concern postulate plays a significant role in maintaining the consistency and credibility of financial statements. The assessment of this assumption requires professional judgment concerning a company’s financial condition, cash flows, and business prospects. If the going concern assumption cannot be maintained, it may lead to changes in the basis of financial statement preparation and reduce stakeholders’ trust. Therefore, a comprehensive understanding of the going concern postulate is essential to promote transparency and accountability in financial reporting.
Integrating Total Quality Management And Management Control Systems Restina Purba; Meylin Amanda Simalango; Iman Suyakin Daeli; Jufri Darma
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7853

Abstract

In the face of global competition, organizations need to integrate Total Quality Management (TQM) with Management Control Systems (MCS) to manage performance more effectively. While TQM emphasizes quality, customer satisfaction, and continuous improvement, MCS provides formal and informal mechanisms to ensure the achievement of strategic objectives. This study aims to examine the relationship, contribution, and challenges of integrating TQM and MCS through a Systematic Literature Review (SLR) of articles published between 2021 and 2025, using content analysis and narrative synthesis. The findings indicate that their synergy strengthens strategic alignment, quality culture, and control systems, thereby enhancing organizational effectiveness, with key success factors including leadership, quality-oriented culture, incentives, and technological support. Overall, the integration of TQM and MCS creates a balance between cultural flexibility and the rigor of control systems, making it highly relevant for both business and public sectors.
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE BERBANTUAN MEDIA WORDWALL UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR SISWA DI SMKS PAB 2 HELVETIA Iman Suyakin Daeli; Tuti Sriwedari; Rini Herliani; Weny Nurwendari; Choms Gary Ganda Tua Sibarani
EDUTECH : Jurnal Inovasi Pendidikan Berbantuan Teknologi Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/edutech.v6i3.13948

Abstract

Low student learning activity caused accounting instruction to run less effectively and contributed to low learning mastery. This study aimed to improve students’ learning activities and learning outcomes through the implementation of the Think Pair Share cooperative learning model assisted by Wordwall. The study employed classroom action research conducted in two cycles, each consisting of planning, action, observation, and reflection. The participants were 12 Grade X Accounting and Financial Institution students at SMKS PAB 2 Helvetia. Data were collected through learning-activity observations and achievement tests and were analyzed quantitatively and qualitatively. The success criteria were established when at least 80% of students were categorized as active or highly active and at least 80% of students achieved a minimum score of 80. The results showed that the proportion of students categorized as active and highly active increased from 33.33% in Cycle I to 91.67% in Cycle II. The mean achievement score increased from 62.58 in the pre-test to 78.08 in Cycle I and 86.92 in Cycle II. Classical mastery increased from 16.67% to 33.33% and finally reached 91.67% in Cycle II. Therefore, the implementation of Think Pair Share assisted by Wordwall successfully improved students’ learning activities and learning outcomes and met the predetermined success criteria. The findings imply that integrating a cooperative learning model with interactive digital media can serve as a practical alternative for accounting teachers to enhance student engagement and learning achievement through more active, collaborative, and interactive learning. ABSTRAK Rendahnya aktivitas belajar siswa menyebabkan proses pembelajaran akuntansi belum berlangsung optimal dan berdampak pada rendahnya ketuntasan hasil belajar. Penelitian ini bertujuan meningkatkan aktivitas dan hasil belajar siswa melalui penerapan model pembelajaran kooperatif tipe Think Pair Share berbantuan media Wordwall. Penelitian menggunakan penelitian tindakan kelas yang dilaksanakan dalam dua siklus, masing-masing meliputi tahap perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian adalah 12 siswa kelas X Akuntansi dan Keuangan Lembaga SMKS PAB 2 Helvetia. Data dikumpulkan melalui observasi aktivitas belajar dan tes hasil belajar, kemudian dianalisis secara kuantitatif dan kualitatif. Indikator keberhasilan tindakan ditetapkan apabila sekurang-kurangnya 80% siswa berada pada kategori aktif atau sangat aktif dan sekurang-kurangnya 80% siswa mencapai nilai minimal 80. Hasil penelitian menunjukkan bahwa siswa berkategori aktif dan sangat aktif meningkat dari 33,33% pada Siklus I menjadi 91,67% pada Siklus II. Nilai rata-rata hasil belajar meningkat dari 62,58 pada pre-test menjadi 78,08 pada Siklus I dan 86,92 pada Siklus II. Ketuntasan klasikal meningkat dari 16,67% menjadi 33,33% dan mencapai 91,67% pada Siklus II. Dengan demikian, penerapan Think Pair Share berbantuan Wordwall berhasil meningkatkan aktivitas dan hasil belajar siswa serta memenuhi indikator keberhasilan penelitian tindakan kelas. Implikasi penelitian menunjukkan bahwa integrasi model kooperatif dengan media digital interaktif dapat menjadi alternatif praktis bagi guru akuntansi untuk meningkatkan keterlibatan siswa dan pencapaian hasil belajar melalui pembelajaran yang lebih aktif, kolaboratif, dan interaktif.