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The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
Challenges and Opportunities in the Digital Era in Building Accounting Professional Ethics Maisyarah, Renny; Darma, Dito Aditia; Anggasari, Febyana; Nababan, Putri Enzelina; Mendrofa, Sabar Jaya; Aldian, M. Rizki; Vadia, Reni
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1222

Abstract

The digital era has brought about significant transformation in the accounting profession, offering greater convenience, efficiency, and accuracy through technologies such as artificial intelligence (AI), big data, blockchain, and automation. However, these technological developments have also given rise to complex ethical challenges, particularly in terms of financial statement integrity, data security, and transparency. This study aims to explore the challenges and opportunities faced by the accounting profession in building and maintaining professional ethics amidst advances in digital technology. Based on the literature review, the main challenges faced by accountants include data privacy and security issues, the potential for misuse of technology to manipulate financial statements, and the loss of subjective elements of professionalism due to automation. On the other hand, technology also provides opportunities to increase transparency of financial statements, strengthen supervision and audits, and enrich accountants' competencies in deeper data analysis. This study suggests the importance of ethics training that is more relevant to technological developments, as well as the wise use of technology to strengthen the principles of accountability and integrity in the accounting profession. The findings of this study are expected to provide insight for practitioners, educators, and policy makers in creating a more professional and ethical work environment in the world of digital accounting.
Analysis Of The Health Level Of State-Owned Banks Using The Camels Method Registeredon The Idx For The 2020-2022 Period Sara Melati Octania Br Lumbanraja; Junawan; Dito Aditia Darma Nst
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.62

Abstract

This study aims to test and analyze the soundness level of state-owned banks using the methods of Capital, Assets, Management, Earning and Liduidity and Sensitivity to market risk (sensitivity to market risk) listed on the Indonesia Stock Exchange 2018-2019 period. This type of research is descriptive qualitative. The research population of state-owned banks listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method is a census. The results showed that the Health Level of Bank Negara Indonesia (Persero), Tbk, the Health Level of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, Bank Tabungan Negara (Persero), Tbk were calculated using the CAMELS method as a whole. predicate Healthy.
The Role of Accountants in Optimizing Regional Original Revenue (ROR) with Proper Central and Regional Financial Management Dito Aditia Darma Nst; Renny Maisyarah; Linda Asriani; Evan Tamaro; Dedi Agus Pratikno; Ashri.A.Handayani; Jefri Ronaldo
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.317

Abstract

Regional Original Revenue (ROR) is the main source of financing for local governments in carrying out various development programs. Despite its importance, many districts/cities in Indonesia still face challenges in optimizing ROR. In this context, accountants play a crucial role, not only in the preparation of financial statements, but also in analysis, auditing, and budget planning. This journal aims to explore the role of accountants in improving ROR, identify strategies that can be implemented, and discuss the challenges faced. Through literature analysis and case studies, it was found that increasing the capacity of human resources, optimizing tax management, and utilizing information technology are important steps that can be taken. This study aims to find out and analyze the role of accountants and how they can contribute to overcoming existing challenges, as well as improving the effectiveness of regional financial management in Indonesia. The research method applied is qualitative descriptive with documentation studies, where data collection techniques use documentation studies. The results of this study are expected to provide useful recommendations for local governments in an effort to increase revenue and financial accountability in response to government demands on reform in the field of central and regional financial relations in accordance with Law No. 22/1999. Regional financial reform has given birth to Government Regulation (PP) No. 105 of 2000 concerning Regional Financial Management and Accountability. One of the problems that arises from the PP is about the reporting and financial accountability management system. This problem can be overcome by implementing ASP and training human resources of central and regional governments in the field of ASP, so that it can create good governance. This is the role of universities as centers for education, training and financial research, especially in the development of the field of Public Sector Accounting to prepare human resources for the financial management system
The Role Of The Accounting Profession On The Credibility Of Financial Information Renny Maisyarah; Dito Aditia Darma Nst; Novi Faurini; Sundari Apriliani; Riza Milianda Kasa; Arwin; Muhammad Irza Aryasta; Fadhlan Fachri
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.334

Abstract

This study aims to analyze the role of the accounting profession in improving the credibility of financial information. In an increasingly complex and evolving business context, the credibility of financial statements is essential to ensure the trust of investors, stakeholders, and regulators. This study uses a mix methods approach, which is a combination of quantitative methods through surveys and qualitative methods through in-depth interviews and case studies of financial statements from five companies listed on the Indonesian stock exchange during the 2018–2023 period. The results of the study show that the professional competence of accountants, professional ethics, and external audits have a significant influence on the credibility of financial statements. As many as 72% of respondents consider that accountants who have professional certifications, such as CPA or CA, can improve the quality of financial reports. In addition, external audits by big firms (Big Four) and the implementation of strict professional ethics have also been proven to increase the transparency and accuracy of financial statements. Analysis of case studies reveals that companies that implement good accounting standards and involve independent auditors obtain "No Modification" audit opinions, which signifies high credibility. On the other hand, companies that do not meet accounting standards well often receive modified audit opinions. These findings show that the credibility of financial information is highly dependent on the expertise of accountants and the independence of auditors, as well as the importance of adhering to the principles of professional ethics in preparing transparent and trustworthy financial statements. This study provides recommendations for companies to improve the competence of their accountants and ensure the independence of external auditors in order to strengthen the credibility of financial statements.
The Role of Accounting in Developing MSMEs in the Era of Globalization Dito Aditia Darma Nasution; Renny Maisyarah; Fildzah Shabrina; Rimba Simanjuntak; Ancer Martati Ndraha; Heny Nurlaili; M.Diaz Arasta
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.335

Abstract

This study aims to analyze the role of accounting in developing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, especially in facing the challenges of globalization. In the era of increasingly competitive globalization, MSMEs are required to have a good financial management system in order to survive and develop. Accounting serves as a tool to monitor and manage finances, make strategic decisions, and improve competitiveness. However, many MSMEs still face various obstacles, such as limited accounting knowledge, human resources, and access to technology. This study uses a qualitative descriptive approach with in-depth interviews and document analysis to collect data. The results of the study show that although most MSME actors recognize the importance of accounting in financial management, only a small number have applied it systematically. The main factors hindering the effective implementation of accounting are limited knowledge of accounting, the cost of accounting software, and a lack of adequate training. However, MSMEs that successfully implement accounting well, both manually and technology-based, show improvements in terms of operational efficiency and access to financing. This study suggests the importance of accounting training for MSME actors and support from the government and related institutions to strengthen the accounting capacity of MSMEs so that they can compete in the global market. In addition, the implementation of more affordable accounting technology can also help MSMEs to be more efficient in managing their finances.
The Importance Of The Role Of Professional Ethics In The Sustainability Of A University Renny Maisyarah; Dito Aditia Darma Nst; Fahrum Nisa; Ismail; Nur Azizah; Silvi Dwi Utari; Abdul Habib Sitompul
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Professional ethics is an important foundation in maintaining the sustainability and credibility of a university. As a higher education institution, the university has a moral and professional responsibility to ensure academic integrity, maintain relationships between the academic community, and meet the expectations of society. Without the implementation of strong professional ethics, universities risk losing the trust of stakeholders, both internally and externally. This research aims to explore the role of professional ethics in university sustainability. The main focus is on how ethical values are applied in academic, administrative, and strategic decision-making activities.
Implementation of Good Governance in the Marine and Fisheries Service Office of North Sumatra Galih Supraja; Dito Aditia Darma Nasution; Anastasia Eka Wardani; Ayunda Aulia
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.101

Abstract

The problem studied in this study is, how the implementation of the principles of good governance in The Marine and Fisheries Service Office of North Sumatra with a study focus on three specific indicators, namely Transparency, Law Enforcement, and Accountability, this the researcher chose the symptoms that appear in the three These indicators are based on the results of initial observations. The main instrument used in this research is interviews with a number of informants who are considered to have the capacity to address the issues that are the focus of this study. Data processing and analysis techniques are carried out in stages: data reduction, data display, and data verification or drawing conclusions. The research results show that the three indicators are as follows: 1). In the transparency indicator so far the achievements have been relatively good, because the district always tries to provide the necessary information and data to the public or people who need it; 2) on the indicator of law enforcement as a reflection of good governance so far the achievements have been relatively good although not yet optimal, especially in terms of increasing employee discipline which is still experiencing maximum improvement specifically in terms of activity in the office; 3) the accountability indicators so far have been going quite well, the thing that is of particular concern to this indicator is the timeliness in compiling and submitting accountability reports from employees to the leadership which sometimes still experience delays.
Community Perspective in Village Fund Management in Nagur Village, Serdang Bedagai Regency Aditia Darma Nasution, Dito; Welly, Yerisma
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.01

Abstract

The research aims to determine the community's perspective in managing village funds in Nagur Village, Serdang Bedagai Regency. The research model was carried out using a descriptive approach with data collection techniques carried out by distributing questionnaires, observations and interviews. The research population was 100 people with a selected sample of 80 samples carried out using a purposive sampling approach. The results of the research explain that the management of village funds from a community perspective in Nagur Village produces a level of satisfaction in the "satisfied" category but has not been able to provide satisfaction at the "very satisfied" level because it has not been able to: 1) reduce the number of productive unemployment, 2) has not been able to improve the community's economy. , and 3) has not been able to provide major benefits for the economic development of Nagur Village. This is caused by the management of village funds which only focuses on physical development and ignores the development of the community's economic foundations.
Analysis of Village Government Financial Management Performance in Deli Serdang Nasution, Dito Aditia Darma; Welly, Yerisma; Sianipar, Martin Yehezkiel
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.10

Abstract

The aim of this research is to determine the performance of village financial management in Batang Kuis District, Deli Serdang Regency. Data collection in this research used a questionnaire, namely the sample used a purposive sampling method, the research units were the Village Head, Village Secretariat, Village Treasurer or Head of Finance, Section Head, Head of Village Affairs and Village Consultative Body. The number of samples in this study (8 respondents in each village with a total of 9 villages), the analysis method used multiple regression. The results of the research found that Village Apparatus Capacity, Financial Reporting, Quality of BPD Supervision and Village Assistance have a positive and significant influence on village financial management performance in Batang Kuis District, Deli Serdang Regency, both partially and simultaneously.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Agita Trianto Agustin, Khairani Ahmad Syarif Aldian, M. Rizki Alya Ramadhani Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Andini Putri Lestari Andreas Nainggolan Andryan Gandung Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Gunawan Annisa Ramadhani Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Astari, Prilia Ayunda Aulia Ayunda Aulia Azani, Namira Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Beby Citra Andini Bella Cyintia Maramis Bella Viona Sitompul Buaya, Register Launli Bunga Hafizah Raihani Chairunisa, Tengku Sheila Citra Nurdiana Cyndi Varelie Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Darwin Darwin Dativa Dionisa Barus Daulay, Badriah Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Defri Dwi Saputra Dewi Apriliya Ritonga Dewi Husnainy Dheo Pradika Dhira Ahzara Permata Dhiva Ayu Sharanie Dinar Rizki Diva Maulidia Eka Kurniati Eka Novika br bukit Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahrum Nisa Fahrum Nisa Fanny Dwi Cahya Farida Aryani Fauzi Aulia Akbar Fazru Muwazir Siregar Fildzah Shabrina Frendy Sihotang Galih Supraja Gani Gemilang Gina Ariesta Gobel Glen Hasian Marpaung Grace Jasmine Sinaga Gulo, Yurniwati Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Hastuti, Noviana Sri Hayuri Maulana Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Junawan Junawan Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Siregar Khairunisa Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Linda Asriani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban M. Satya Adifka M.Diaz Arasta Mahza Mahza Sitorus Marbun, Nancy MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Martina, Dwy Happy Mendrofa, Sabar Jaya Miftahul Jannah Rahmatus Sani Simatupang Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila Azhari Nabila Nabila Nabilah Denisa Nabilah Syaharani Najwa Rahmadini Nana Wahyuni Nany Erasti Sianturi Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah Nathanael Marvelino Saragih Sidauruk Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Elmilawaty Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurhaliza, Silvia Nurhidayah Dalimunthe Nurmarsya Aulia Nurul Aulia Rizki Permata, Suarika Diah Puteri Amelia Chaida Putri Oktavia Rafli alif k Rahman, Mujibu Raihatunnisa Bangun Ramadhan, Puja Rizqy Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Rizkina, Miftha Romadu Simanullang Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Saptia Wulan Dini Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Serdiani Munthe Sihombing, Ika Sijabat, Hotman D Silvi Dwi Utari Sinaga, Eben Ezer Sinaga, Ester Siti Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sofyan A. P., Andi Baso Sonia Arapenta br Purba Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Hijriah Yana Syahrani, Annisa Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Uli Greace Ananda Sitorus Vadia, Reni Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Whildan witjaksana Wiwik Handayani Yani, Isbet Yerisma Welly Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran Ziqra Elfhadjri ⁠Firhan Sudrajat