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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Telaah dan Riset Akuntansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan Indonesia Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi International Journal of Entrepreneurship and Sustainability Studies Journal of Social Science Utilizing Technology Journal of Research and Technology Studies Maneggio Journal of Social Science Utilizing Technology Dhana Jurnal Akuntansi
Hiras Pasaribu
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Decentralized Educational Administration: A Blockchain Model for Transparent Governance Pasaribu, Hiras; Widiatmoko, Adi; Supriyanto, Didik
Journal of Social Science Utilizing Technology Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i3.1343

Abstract

Background. The current landscape of educational administration faces numerous challenges, including inefficiencies in governance, lack of transparency, and fragmented data management. These issues often result in delays in decision-making processes and decreased trust among stakeholders. With the increasing digitization of educational systems, decentralized technologies such as blockchain have emerged as potential solutions to improve transparency and streamline administrative functions. Purpose. This study aims to explore the implementation of a blockchain-based model for decentralized educational administration, focusing on enhancing transparency, data integrity, and governance efficiency. Method. The research employed a qualitative method through case studies of educational institutions integrating blockchain systems into their administrative processes. Data were collected via interviews with administrators, educators, and IT specialists, alongside document analysis of blockchain implementation frameworks. Results. The findings indicate that the blockchain model significantly improves transparency by providing an immutable ledger for record-keeping, enhancing accountability in decision-making processes, and allowing real-time access to administrative data. Additionally, the decentralized nature of blockchain reduces reliance on intermediaries, thereby increasing operational efficiency. Conclusion. In conclusion, the implementation of blockchain technology in educational administration presents a viable solution for transparent governance. However, challenges such as technical expertise, initial setup costs, and resistance to technological change need to be addressed for widespread adoption.
INOVASI PRODUK DAN FAKTOR PENDUKUNG SEBAGAI PILIHAN MENINGKATKAN KEUNGGULAN KOMPETITIF PADA MASA PANDEMI Pasaribu, Hiras; Karyono, Karyono; Yuwidiantoro, Yuwidiantoro
Journal of Research and Technology Studies Vol 1 No 1 (2022): Journal of Research and Technology Studies (JRTS)
Publisher : LP3M

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Abstract

Keunggulan kompetitif dapat dicapai dengan sukses jika kualitas produk disukai oleh konsumen, tetapi selama pandemi COVID-19 tidak mudah untuk menjangkau pasar. Karena sebelum pandemi ini, pembeli dan konsumen dapat mendatangi tempat produk dibuat atau dijual. Inovasi produk dan faktor pendukung di bidang kinerja produk di pasar serta pengembangan tata kelola UKM harus terus dilakukan. Tujuan penelitian adalah: Untuk mengetahui pengaruh inovasi produk (product innovation), kinerja pasar pada produk (market performance) dan pengembangan tata kelola UKM terhadap Keunggulan Bersaing UKM Industri Kreatif pengrajin batik di kabupaten dan kota di Yogyakarta. Metode penelitian yang digunakan adalah metode survei kepada 55 manajer yang bersedia selama masa pandemi ini dari 127 manajer UKM Industri Kreatif pengrajin batik di seluruh kabupaten dan kota di Yogyakarta. Data yang dikumpulkan adalah data primer. Pengumpulan data primer menggunakan instrumen berupa kuesioner dengan skala likert. Berdasarkan pertimbangan nilai data dan hipotesis, maka penelitian ini menggunakan analisis statistik yang sesuai, yaitu Analisis Jalur (Path Analysis). Metode ini akan mengungkapkan besarnya pengaruh langsung dan tidak langsung dari variabel independen terhadap variabel dependen, baik secara individu maupun secara simultan. Hasil penelitian menunjukkan bahwa inovasi produk (product innovation), kinerja pasar produk (market performance) dan pengembangan tata kelola UKM berpengaruh terhadap Keunggulan Bersaing UKM. Dari ketiga variabel independen tersebut, variabel yang dominan terhadap keunggulan bersaing adalah kinerja pasar (market performance), sedangkan variabel yang paling rendah adalah inovasi produk yang diikuti oleh variabel pengembangan tata kelola. Hal ini menunjukkan bahwa meskipun kinerja pasar sudah baik, namun inovasi untuk perbaikan produk batik secara terus menerus sangat rendah. Hal ini berarti bahwa inovasi produk secara langsung maupun tidak langsung memiliki kontribusi yang rendah terhadap keunggulan bersaing.
Transformation of Strategic Management Accounting to Support Innovation and Competitive Advantage in the Digitalization Era Pasaribu, Hiras; Ghozali, Zein; Susilawati, Made; Masnoni, Masnoni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y9x0ck85

Abstract

Strategic management accounting transformation is becoming increasingly important in the era of digitalization, where companies are required to adapt to technological developments in order to improve efficiency, innovation, and competitiveness. This research aims to analyze how strategic management accounting transformation can support innovation and competitive advantage in the digitalization era. In addition, this research also identifies challenges and success factors in the implementation of digital technology in strategic management accounting. The research method used is a qualitative approach with a case study method in several companies that have implemented digital-based strategic management accounting. Data were collected through in-depth interviews with finance managers, strategy managers, and innovation teams, as well as observations of the implementation of digital technology in the accounting system. Data analysis was conducted using thematic and comparative approaches to identify the main patterns in the transformation of strategic management accounting. The results show that digitization in strategic management accounting improves operational efficiency, transparency of financial information, and supports innovation by providing more accurate and real-time financial data. However, the study also identified key challenges in this transformation, such as employee resistance to technological change and high investment costs. In addition, top management support and human resource readiness are key factors in the successful implementation of digital technology in strategic management accounting. The implications of this study suggest that companies looking to improve competitiveness through digital transformation in management accounting need to invest in technology, employee training, as well as the development of policies that support innovation.
Management Accounting Strategy in Decision Making to Achieve Good Governance Pasaribu, Hiras; Lidyawati, Linda; Sihombing, Edison; Majid, Jamaluddin
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xhdb8f13

Abstract

This study aims to explore the contribution of management accounting strategies in supporting rational and accountable decision-making in order to realize the principles of good governance. Through the Systematic Literature Review (SLR) approach, this study systematically and comprehensively examines various relevant scientific literature, in order to identify strategies, patterns, and relationships between management accounting and good governance practices. The SLR process was carried out following the PRISMA flow, including formulating research questions, determining inclusion and exclusion criteria, and screening articles from reputable scientific databases such as Scopus, Google Scholar, ScienceDirect, ProQuest, and Garuda. The results of the study indicate that management accounting strategies, through tools such as budgeting, variance analysis, and cost-benefit analysis, play an important role in creating an efficient, data-based, and documented decision-making system. In addition, the use of information technology such as ERP, e-budgeting, and e-performance strengthens data integration, accelerates reporting, and increases transparency and accountability. This study also emphasizes the importance of increasing human resource capacity and internal policies that support the optimal use of accounting information. Thus, management accounting strategy is not only a technical tool, but also a strategic foundation in building professional, transparent and sustainable organizational governance
Analisa Dampak Penerapan Good Corporate Governance terhadap Pertanggungjawaban Sosial Perusahaan Barnabas Silaban; Hiras Pasaribu
Jurnal Akuntansi Vol. 5 No. 2 (2006)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v5i2.276

Abstract

Tulisan ini bertujuan untuk mengetahui dampak penerapan good corporate governance (GCG) terhadap pertangunggungjawaban sosial (responsibility) perusahaan. Kajian teori dilakukan telaah pustaka dari beberapa hasil penelitian empiris. Dari kajian ini diperoleh bahwa penerapan GCG pada perusahaan tidak memberikan dampak kinerja perusahaan lebih baik dari sebelumnya, baik dilihat dari pertanggungjawaban sosial (social responsibility) dari variabel GCG merupakan hal sama yang tidak signifikan. Ada dua hal kendala sulitnya penerapan akuntansi sosial di Indonesia. Pertama lemahnya tekanan sosial yang menghendaki pertanggungjawaban sosial perusahaan. Kedua, rendahnya kesadaran pengusaha Indonesia terhadap pentingnyatanggung jawab sosial perusahaan. Pendapat ini beralasan bahwa perusahaan-perusahaan di Indonesia memanfaatkan laporan tahunan hanya sebagai laporan kepada debt holdersdan shareholders.Kata Kunci: Good Corporate Governance dan Responsibility
KOMUNIKASI DUA ARAH DAPAT MERESPON PELAKU UKM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK Hiras Pasaribu; Asep Saefudin; Alp. Yuwidiantoro
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.24

Abstract

Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.
Co-Authors Alp. Yuwidiantoro Alp. Yuwidiantoro Alp. Yuwidiantoro Asep Saefudin Asep Saefudin Barnabas Silaban Didik Supriyanto, Didik Ega Budi Pranowo Indah Kartika Sandhi Indra Kusumawardhani Jamaluddin Majid Karyono Karyono Karyono Karyono KRT Nur Suhascaryo Linda Lidyawati Made Susilawati Masnoni, Masnoni Muhammad Fala Dika Rahmanda, Gita Astyka Rosa Luxita Sari Rosa Luxita Sari Sihombing, Edison Siti Rokhimah Widiatmoko, Adi Yuwidiantoro, Yuwidiantoro Zein Ghozali