Article Per Year (5 Year)
p-Index From 2020 - 2025
11.293
P-Index
This Author published in this journals
All Journal Jurnal Kebidanan Jurnal Materi dan Pembelajaran Fisika Jurnal Sains Materi Indonesia Journal of Economics, Business, & Accountancy Ventura FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOIV : International Journal on Informatics Visualization Emerging Science Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Business and Behavioural Entrepreneurship Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JSKK (Jurnal Sains Keolahragaan dan Kesehatan) Owner : Riset dan Jurnal Akuntansi MALIA Jurnal Kreativitas PKM Unes Law Review Jurnal Teknik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Yudisial JIA (Jurnal Ilmiah Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Pengabdiaan Masyarakat Kasih (JPMK) Jurnal Ilmiah Edunomika (JIE) Jurnal Ners Jurnal Ilmiah Akuntansi Kesatuan Pamulang Law Review Jurnal Kesehatan Pasak Bumi Kalimantan Jurnal Independent Jurnal Kesehatan Tambusai International Journal on Social Science, Economics and Art Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Sport Management International Journal of Social Service and Research Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Gesture: Jurnal Seni Tari Journal of Innovation Research and Knowledge Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management Innovative: Journal Of Social Science Research Journal of Social Science Enrichment: Journal of Multidisciplinary Research and Development Ekalaya : Jurnal Ekonomi Akuntansi West Science Accounting and Finance JSE: Jurnal Sharia Economica Journal Economics Technology and Entrepreneur JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research Jurnal Berita Ilmu Keperawatan IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting Law Communication and Technology Proceeding Of International Conference On Education, Society And Humanity Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Journal of Business Inflation Management and Accounting
Iskandar Muda
Program Studi Teknik Industri, Fakultas Teknik, Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 94 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : JIAR : Journal Of International Accounting Research

 1 
COMPARATIVE ANALYSIS OF THE DISCLOSURE INDEX IN THE NOTES TO THE FINANCIAL STATEMENTS OF CENTRAL TAPANULI REGENCY FOR FISCAL YEARS 2023–2024 Putri Adity, Safira; Soffi Sembiring, Adelya; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1779

Abstract

The title of this study is Comparative Analysis of the Disclosu re Index in the Notes to the Financial Statements of Central Tapanuli Regency for Fiscal Years 2023–2024. This study aims to analyze and compare the level of disclosure presented in the Notes to the Financial Statements (CaLK) of Central Tapanuli Regency for the fiscal years 2023 and 2024. The research applies a disclosure index method based on the Government Accounting Standards (SAP) as stipulated in Govern ment Regulation No. 71 of 2010. Each mandatory disclosure item was assessed using a binary scoring system, where a score of 1 was assigned if the item was disclosed and 0 if not. The index was then calculated to determine the overall level of compliance and transparency. The findin gs are expected to reveal whether there has been an improvement in the quality and completeness of disclosures over the two-year period. This study contributes to the literature on publ ic sector financial reporting by providing empirical evidence on the tran sparency and accountability of local government financial statements, with a specific focus on Centr al Tapanuli Regency. The results may also serve as input for local gove rnments in enhancing the quality of their financial reporting practices
ANALYSIS OF THE PRESENTATION OF FINANCIAL REPORTS OF SERDANG BEDAGAI REGENCY IN 2024 Manihuruk, Eloy Fita; Ivana Limbong, Marhsya Prita; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1782

Abstract

Financial reporting in the public sector is a key element of good governance, promoting transparency, accountability, and effici ent management of public resources. Local governments, including Serdang Bedagai Regency in Indonesia, bear the responsibility to pre pare reports that accurately reflect their financial position, perform ance, and cash flows. These reports are vital for internal decision-making and serve as a main source of information for external stakeh olders such as citizens, legislators, auditors, and development partn ers. The quality of financial reporting directly influences the ability of stakeholders to assess performance, monitor public funds, and hold officials accountable. Located in North Sumatra Province, Serdang Bedagai Regency continues to strengthen its financial report ing practices. Its 2024 financial reports are particularly important as they reflect efforts to meet public demands and regulatory requir ements. This study analyzes the regency’s 2024 reports, focusing on compliance with SAP, clarity of information, accessibility, and effectiveness, while incorporating financial indicators and self-reliance ratios to evaluate fiscal health and governance quality.
ANALYSIS OF REVENUE SHARING FUND (DBH) REALIZATION IN DELI SERDANG REGENCY FISCAL YEAR 2024 Fahrezy, Sultan; Tampubolon, Deaz Perdinan; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1783

Abstract

This study examines the realization of the Revenue Sharing Fund (Dana Bagi Hasil/DBH) in Deli Serdang Regency for the fiscal year 2024. The DBH is one of the central government’s fiscal transfer instruments that plays a significant role in supporting local budgets, particularly in regions with limited revenue capacity. The main objec tive of this paper is to analyze the types of DBH received, the compa rison between budget allocation and realization, and the implications for regional fiscal management. Data were collected from official fin ancial reports of the Regency Government and analyzed using a desc riptive approach. The findings indicate that the total DBH allocation for Deli Serdang in 2024 reached IDR 2,527.59 billion, with realizati on amounting to IDR 2,499.97 billion or 98.91%. Almost all compon ents, including tax-based DBH (PPh, PBB, and excise) and natural resource-based DBH (oil, gas, forestry, mining, geothermal, and fisheries), recorded realization rates close to 100%. This high level of realization reflects the effectiveness of the transfer mechanism fro m the central to the regional government. Nevertheless, the strong rel iance on DBH suggests a need to strengthen its own-source revenue in order to achieve greater fiscal independence in the future.
CASH FLOW STATEMENT ANALYSIS OF BINJAI CITY GOVERNMENT’S Khairi, Rajwa; Abi Setiawan, Muhammaad; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1787

Abstract

This study aims to analyze the performance of the Binjai city government in managing regional cash in 2023. The research data is quantitative and taken from the official website of the Binjai city government. The analysis method used is the horizontal technique, namely comparative trend analysis. This study analyzes the trends in Binjai City's cash flow reports based on four activities, namely operating activities, investing activities, financing activities, and transitional activities. The results of the analysis show very strong operational performance, marked by an increase in net cash flow from operating activities of nearly 15% from the previous year and a high commitment to infrastructure development, which resulted in an increase in the net cash flow deficit from investing activities of nearly 20%. In terms of financing, the analysis results show a conservative fiscal policy, as evidenced by an increase in the net cash flow deficit from financing activities of 6.51% from the previous year for debt repayment. Therefore, the total net cash flow in 2023 is in deficit and has decreased by around 177% from the previous year. This is a challenge for the Binjai city government.
IMPLEMENTATION OF SAP NO.12 CONCERNING OPERATIONAL REPORTS OF TANJUNG BALAI CITY Yose Sinambela, Hendry Glenn; Michael Panggabean, Gilbert Partogi; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1788

Abstract

Public financial management reform in Indonesia has advanced since the implementation of accrual-based accounting under Government Regulation No. 71 of 2010. One key outcome is the inclusion of the Operational Report (Laporan Operasional/LO), which provides a comprehensive overview of financial performance. In Tanjungbalai City, the LO plays an important role in promoting transparency and accountability amid limited fiscal capacity. This study analyzes the Operational Report of the Tanjungbalai City Gov ernment for the 2023/2024 fiscal year using a descriptive quantitative method based on secondary data. The analysis compares financial figures, evaluates effectiveness and efficiency ratios, and identifies fiscal trends. Results show that total revenue in 2024 decreased by 3.78% due to a 32.32% drop in locally generated revenue, while tran sfer revenue rose by 2.25% and expenditures fell by 8.97%. The oper ational deficit declined sharply from Rp 42.8 billion in 2023 to Rp 4.6 billion in 2024an 89.25% improvementindicating better fiscal balance and efficiency. Thus, the LO serves as a vital tool for evaluating government accountability and financial performance
INCOME FROM NON-EXCHANGE TRANSACTIONS IN DELI SERDANG REGENCY 2022-2023 Haholongan Sihombing, Siti Rachel; Manihuruk, Aldi Johannes; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1789

Abstract

This study analyzes non-exchange transactions in Deli Serdang Regency for the 2022 and 2023 fiscal years based on official Local Government Financial Statements (LKPD) and Audit Board (BPK) reports. Non-exchange transactions such as grants, taxes, subsidies, and social assistancerepresent government revenues and expenditures without direct exchange of equal value. The research uses secondary data from regional budget documents, financial repor ts, and relevant literature to understand their structure, implementat ion, and impact. Findings indicate that non-exchange transactions play a crucial role in funding infrastructure, education, health, and welfare programs. Deli Serdang Regency achieved a high level of accountability, as reflected in the Wajar Tanpa Pengecualian (Unqu alified Opinion) for both years. However, dependence on central gov ernment transfers remains high, while local revenue generation and social assistance disbursements highlight ongoing fiscal challenges. The study recommends strengthening governance, adopting digital financial systems, and increasing community participation in oversig ht to enhance transparency and efficiency in managing public funds
Co-Authors Abdullah, Noor Marini Haji Abelia, Putri Kesha Abi Setiawan, Muhammaad Adam, Muhammad Fadlan Ade Kusuma, Sambas Adlina, Refah Rezkiana Putri Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Alviana, Irana Mery Amini, Salisa Aminuddin, Muhammmad Amir, Yufitriana Andreas, Meiko Andri Soemitra Annisa Muhyi Annisa, Afifah Apriliza, Yafika Aqila, Syauqi Ardi Hirmansah Arif Budiman Ariffin, Ku Halim Bin Ku Azhar Maksum Azhar, M. Elfi Azizul Kholis, Azizul Azwar Manaf Bahtiar Bahtiar Bahtiar Bahtiar Bakry, Mohammad Ryan Betavia, Ade Elsa Br Purba, Neni Marlina Cahyadi, Rahmad Cecilia Rumapea, Ignacia Dewi, Nurul Aulia Dharma Mohamad, Eka Dhian Rosalina, Dhian Dito Aditia Darma Nasution Dudnik, Olesya Dwi Nopriyanto Edwar, Ferry Erawan Kurniadi Erika Erika ERLINA Erlina Erlina Erny Kencanawati Erwin Abubakar Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska Fela Yudha, Syuhada Firman Syarif Fridolend, Riko Gladysheva, Marina Grebennikova, Veronica Haholongan Sihombing, Siti Rachel Haji Abdullah, Noor Marini Hakim Siregar, Lukmanul Harahap, Angginun Juwita Sari Harahap, Litha Atikah Harroni, Jum Hartianto, Naufal Dzaki Hasibuan, Faisal Umardani Hayati Ukami, Susan Heri Heri, Heri Hutabarat, S Febriana Theresia Hutasuhut, Syakira Faira Ibnu Austrindanney Sina Azhar Idhar Yahya Irawati, Nisrul Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi Jeffry Handhika Kadariah , Siti Kesuma, Sambas Ade Khairi, Rajwa Khemkhaeng, Chalermchai Khumaidi Khumaidi Khumaidi Kiki Fadlurahman Kirey, Anastasya Putri Kosov, Mikhail Kurnia Sari, Ayu Kurniawan, Karto Kusnaedi, Kusnaedi Kutsuri, Georgiy Lantsova, Irina Lawolo, Martatini Sumiati Liswanty, Ina Lubis, Citra Windy Lumbantobing, Septi Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Martijanti Meutia Dewi, Meutia Michael Panggabean, Gilbert Partogi Mika Debora Br Barus Misrawati Misrawati Morán, Próspero Muammar Khaddafi MUHAMMAD FAHMI Muhammad Kamil Mutthaqin, M. Satrya Nadia Nadia Nadia Nadjib, Nadjib Naibaho, Gilberta Nasrah, Hidayati Nasution, Fahmi Natigor Nia Sri Ramania Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Nurul Izzah Lubis, Nurul Izzah Pangaribuan, Meiko Andreas Porkas Sojuangon Lubis Pradoto Ambardi Pratikto Pratikto Purnama Sari, Eka Puspa Sari, Rita Puspasari, Rita Putra, Adi Syah Putra, Panca O. Hadi Putri Adity, Safira Qintara, Datin Qorib, Ahmad Rachmatullah, Charis Rahmadani Rahmadani Rahmatun Nisa, Rahmatun Ramadhan, Andry Ramadhani Daulay, Kesya Aulia Ramadhani, Dina Amanda Rawildati, Awalia Dinis Rina Lestari Rujiman, FNU Ruminem, Ruminem Ryan Bakry, Mohammad Samsugito, Iwan Santosa, Irwan Santoso, Muhammad Rifky Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Rita Puspa Saribu, Ardin Dolok Sartono Sartono, Sartono SEGATI, AHDA Sembiring, Malinda Sari Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Siahaan, Debora Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Singer, Nermeen Siregar, Fachrul A Siregar, Tetty Handayani Sitorus, Elwis Situmorang, Syafrizal Helmi Situmorang, Yesika Soemitra, Yusrizal Soffi Sembiring, Adelya Sugianto Sugianto Sugianto Susanti, Annisa Aprillia Susanti, Widya Susanty, Widya Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syahrun, Syahrun syahyunan syahyunan Syuhada, Putri Tampubolon, Deaz Perdinan Tri Dharma Sipayung, Tri Dharma Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma Windi Astuti yeni absah Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yusrizal Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen