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All Journal PROSIDING SEMINAR NASIONAL Journal of Accounting and Investment Jurnal Penamas Adi Buana JURNAL CEMERLANG: Pengabdian pada Masyarakat JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Layanan Masyarakat (Journal of Public Service) DedikasiMU: Journal of Community Service Journal of Law, Poliitic and Humanities Jurnal Akuntansi Manado (JAIM) IIJSE Jurnal Ilmu Ekonomi dan Bisnis
David Efendi
Indonesian College Of Economics (STIESIA)
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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National Strategic Project (Rempang EcoCity): Indigenous Peoples' Resistance in Responding to the Grabbing of Customary Land in Rempang Island Aswad Asruddin, Fajar; Efendi , David
Journal of Law, Politic and Humanities Vol. 4 No. 6 (2024): (JLPH) Journal of Law, Politic and Humanities (September-October 2024)
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v4i6.578

Abstract

The agrarian conflict in Rempang Island, Batam, centres on the construction of the Rempang Eco City National Strategic Project which requires the relocation of indigenous communities who have long lived there. This research aims to analyse indigenous peoples' resistance to the dispossession of customary land caused by the project, which threatens their existence. This research uses a qualitative approach with a literature study and secondary data analysis from online media coverage. Data was collected through NCapture with the keyword "Rempang" and analysed using NVivo12 Plus to understand the forms of resistance that emerged in the online media coverage. The results showed that the resistance of the Rempang indigenous community to the Rempang Eco City project arose due to development policies that did not involve them, threatening their existence. This resistance was triggered by the fear of losing customary land. Meanwhile, online media coverage highlighted the conflict between the community, security forces, and the project. From the results of content analysis, open forms of resistance actions such as "confrontation and sabotage" and closed forms of action such as "symbolic protests", as a response to perceived injustice. From the results of the narrative analysis, online media coverage tends to focus on social conflict and economic impacts, using words such as "Rempang," "residents," and "government." This research reveals the social dynamics and community responses to the controversial project on Rempang Island
The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable Yudi Hermawan; Lilis Ardini; David Efendi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5780

Abstract

This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable. By using the Slippery Slope Theory and the Theory of Planned Behavior, this study aims to empirically prove the taxpayer compliance model. This study is quantitative with a survey approach to individual taxpayers. The population is individual taxpayers registered at the Pratama Tax Office, with a sample of 143 respondents. The results of the hypothesis test show that empirically, egoistic ethics has a negative effect on taxpayer compliance, while morality does not have a significant effect. In addition, the effect of trust as a moderating variable can strengthen the effect of altruistic ethics on taxpayer compliance and can also weaken the effect of egoistic ethics on taxpayer compliance.
Evaluasi Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyusunan Laporan Keuangan Balai Penjamin Mutu Pendidikan Provinsi Sumatera Utara Tahun 2023 Jelvan Andi Putra Lase; Jose Adrian Simbolon; Rio Manuel Matthew Siregar; David Efendi; Yulizar Yulizar
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 1 (2024): APRIL
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i1.54

Abstract

Penelitian ini bertujuan untuk menilai penerapan akuntansi berbasis akrual dalam penyusunan laporan keuangan BPMP Provinsi Sumatera Utara Tahun 2023, dengan mengacu pada Peraturan Pemerintah No. 71 Tahun 2010 tentang penerapan Standar Akuntansi Pemerintahan (SAP). Laporan keuangan ini mencakup Laporan Realisasi Anggaran (LRA), Neraca, Laporan Operasional (LO), Laporan Perubahan Ekuitas (LPE), dan Catatan Atas Laporan Keuangan (CALK). Studi ini menggunakan metode deskriptif kualitatif dengan analisis laporan keuangan untuk mengevaluasi kepatuhan terhadap SAP dan efektivitas penyajian informasi keuangan. Hasil penelitian menunjukkan bahwa penerapan akuntansi akrual berjalan dengan baik, meskipun masih terdapat beberapa kendala dalam pencatatan aset dan penyusutan. Oleh karena itu, optimalisasi sistem informasi keuangan dan peningkatan kapasitas pegawai merupakan langkah strategis untuk meningkatkan kualitas laporan keuangan dan akuntabilitas dalam pengelolaan keuangan pemerintah.
Peran Sistem Informasi Akuntansi dalam Meningkatkan Kualitas Laporan Keuangan Perusahaan: Kajian Literatur Putri Wulandari Nasution; Tria Wulandari; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.169

Abstract

This study aims to examine the extent to which the implementation of an Accounting Information System (AIS) affects the quality of a company's financial reports. By providing relevant, fast, and accurate information, an AIS can simplify the process of recording transactions, preparing reports, and supporting management decision-making. Furthermore, an AIS plays a role in strengthening the planning, control, and financial management functions to be more effective. The method used is a literature review with sources from scientific articles, accounting journals, and academic publications obtained through Google Scholar. The results of the study indicate that the implementation of an AIS contributes to increasing the relevance, reliability, comparability, and timeliness of financial reports. Furthermore, the development of an AIS through automation, database integration, strengthening internal controls, and utilizing digital technology can promote transparency, accountability, and company effectiveness. Thus, optimizing an AIS has the potential to improve the quality of financial reports while strengthening company competitiveness
Literatur Review: Pengaruh Implementasi ERP terhadap Kualitas Laporan Keuangan dan Informasi Akuntansi di Era Digital Juli Teratai Nainggolan; Elisabet Tambunan; Rasentri Mey Sinaga; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.188

Abstract

This literature review examines the impact of Enterprise Resource Planning (ERP) on financial reporting quality and accounting management across various organizations. An analysis of 20 journals published between 2019 and 2025 indicates that ERP generally enhances accuracy, efficiency, and transparency in financial reporting, supports accounting process automation, and strengthens internal controls. The effectiveness of ERP depends on system type (SAP, Oracle, Odoo, Cloud ERP), module integration, human resource readiness, and organizational context. Some studies show that ERP does not always improve reporting timeliness or significantly reduce earnings management. Overall, ERP is an effective tool for improving financial information quality and operational efficiency, though successful implementation requires process adaptation, staff training, and proper system integration.
Studi Literatur Pemanfaatan Sistem Informasi Akuntansi Berbasis Cloud pada UMKM dalam Meningkatkan Efisiensi Pencatatan Keuangan Latifah Hanum Meilany; Nadya Prananda; Sarah Agustin Siahaan; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.189

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet many still encounter challenges in manual bookkeeping that is time-consuming, error-prone, and inefficient. The advancement of technology introduces cloud-based accounting systems as a solution to improve the efficiency of financial recording. This study aims to analyze the utilization of cloud accounting by MSMEs in enhancing speed, accuracy, transparency, and accessibility of financial data. The research method employed is a literature review of publications from 2020 to 2025 obtained from Google Scholar, SINTA, Garuda, and MDPI, with content analysis techniques through identification, categorization, and synthesis. The findings reveal that cloud accounting accelerates the recording process, reduces errors, and improves transparency and accountability of financial reports, although challenges such as digital literacy, subscription costs, and data security remain significant. Therefore, the adoption of cloud-based accounting systems is considered a strategic necessity for MSMEs in the digital era, while future research is recommended to conduct empirical case studies on MSMEs using cloud accounting.
Studi Literatur: Peran Quick Response Code Indonesian Standard (QRIS) dalam Mendukung Integrasi Sistem Informasi Akuntansi, FinTech, dan Open Banking di Era Digitalisasi Keuangan Agape Anjumarito Panjaitan; Lyla Riani Lumbantobing; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i1.198

Abstract

transparency, and speed in recording financial transactions. QRIS, as the national digital payment standard, has been widely used to integrate various payment channels and encourage the automation of financial recording. This study utilises a literature review method sourced from scientific journals, official reports from financial institutions, and academic publications related to This study discusses the role of the Indonesian Standard Quick Response Code (QRIS) in supporting the integration of accounting information systems with financial technology and open banking in the era of financial digitalisation. The background of this study stems from the need for organisations and business actors to improve efficiency accounting information systems, fintech, and open banking. The results of the study show that the implementation of QRIS facilitates the integration of transactions into accounting systems in real time, reduces the risk of manual recording errors, and speeds up the reconciliation process with banking systems. Open banking support further strengthens connectivity between financial platforms through the use of application programming interfaces, making the digital financial ecosystem more inclusive and efficient. However, this study also found challenges in terms of data security, human resource readiness, and regulatory certainty, which still need to be strengthened. The conclusion of this study is that QRIS not only serves as a digital payment instrument but also as an important catalyst in the integration of accounting information systems with fintech and open banking, which ultimately supports the creation of more transparent and accountable financial governance.
Co-Authors Achmad Juraidi Agape Anjumarito Panjaitan Ambarwati Ambarwati Aswad Asruddin, Fajar Djawoto Djawoto Elisabet Tambunan Emeralda Ayu Kusuma Hermono Widiarto Ihsan Budi Raharjo Ikhsan Budi Riharjo Ikhsan Budirihardjo Jelvan Andi Putra Lase Jose Adrian Simbolon Juli Teratai Nainggolan Latifah Hanum Meilany Lilis Ardini Lyla Riani Lumbantobing Nadya Prananda Ni Putu Dewi Maharani Nur Laily Putri Wulandari Nasution Rasentri Mey Sinaga Rio Manuel Matthew Siregar Rismawati Rismawati Rismawati Sarah Agustin Siahaan Sri Wuryanti Tria Wulandari Yudi Hermawan Yulizar Yulizar