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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 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 Journal of Economic, Bussines and Accounting (COSTING) JSKK (Jurnal Sains Keolahragaan dan Kesehatan) Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial MALIA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kreativitas PKM Unes Law Review YUME : Journal of Management Jurnal Teknik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Tabarru': Islamic Banking and Finance Jurnal Yudisial JIA (Jurnal Ilmiah Akuntansi) DIVERSI : Jurnal Hukum JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Pengabdiaan Masyarakat Kasih (JPMK) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Pamulang Law Review Jurnal Kesehatan Pasak Bumi Kalimantan Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) 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 Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Golden Ratio of Data in Summary Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management Indonesia Auditing Research Journal Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies Journal of Social Science Jurnal Kesehatan Tropis Indonesia Enrichment: Journal of Multidisciplinary Research and Development Ekalaya : Jurnal Ekonomi Akuntansi West Science Accounting and Finance Journal of Management, Economic, and Accounting 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 JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ANDIL Mulawarman Journal of Community Engagement Journal of Accounting Law Communication and Technology Jurnal Akuntansi Keuangan Dan Perpajakan Proceeding Of International Conference On Education, Society And Humanity Journal of Ekonomics, Finance, and Management Studies IPSSJ Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Journal of Business Inflation Management and Accounting JIMEKA Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
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 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

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Relevansi Teori Akuntansi dan Teori Agensi dalam Praktik Akuntansi di Era Digital: Tinjauan Konseptual dalam Konteks Artificial Intelligence, Machine Learning, dan Internet of Things Maramis, Yolanda Noviasari; Siregar, Putri; Muda, Iskandar
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.553

Abstract

The development of digital technologies has significantly transformed accounting practices, particularly through the use of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT). This transformation raises important questions regarding the relevance of classical accounting theory and agency theory in modern accounting environments. This study aims to evaluate whether both theories remain relevant, undergo adjustment, or face new challenges in digital accounting practices, and to examine how technological developments affect the principles of accountability, transparency, and reliability in financial reporting. This research uses a qualitative descriptive approach with a conceptual analysis based on Donleavy’s (2018) framework in Foundations of Accounting Theory: Theoretical Logic and Professional Ethics and ten international journal articles published in 2025. The findings show that accounting theory and agency theory remain relevant but experience adjustments in explaining the role of technology. At the same time, digital technologies introduce challenges such as algorithmic opacity, data bias, and unclear accountability. Overall, both theories remain essential as conceptual foundations in guiding digital accounting practices.
Financial Performance Analysis of Hospitals in North Sumatra Afiezan, Adam; Muda, Iskandar; Keulana Erwin; Muammar Khaddafi
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.147

Abstract

This study aims to analyze the financial performance of hospitals in North Sumatra by examining key financial indicators, including liquidity, solvency, and profitability ratios. The research employs a quantitative, descriptive approach, using secondary financial data from hospital financial statements over a specific period. The analysis focuses on assessing the hospitals’ ability to manage resources efficiently, meet short-term and long-term obligations, and sustain operational performance. The results indicate that the overall financial performance of hospitals in North Sumatra is relatively stable, although variations exist among institutions. Liquidity ratios generally fall within acceptable levels, suggesting that hospitals can meet short-term liabilities. Solvency ratios indicate a moderate level of financial risk, while profitability ratios show that some hospitals still face challenges in generating optimal financial returns due to high operational costs and reliance on external funding. The study concludes that improving cost efficiency, strengthening financial management practices, and adopting performance-based management strategies are essential to enhance hospital financial sustainability. These findings provide valuable insights for hospital management and policymakers in developing strategies to improve financial performance and ensure the long-term viability of healthcare services in North Sumatra.
Co-Authors , Yunita Sari Rioni Abdiyanto Abdiyanto Abdullah, Noor Marini Haji Abelia, Putri Kesha Abi Setiawan, Muhammaad Adam, Muhammad Fadlan Ade Kusuma, Sambas Adillah, Afifah Adlina, Refah Rezkiana Putri Afiezan, Adam Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Ainun Mardhiyah, Ainun Ajar, Najra Nabiilah Almira, Azzahra Lidya 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 Bangun, Irene Yovalina Emeninta br Betavia, Ade Elsa Br Purba, Neni Marlina Cahyadi, Rahmad Cecilia Rumapea, Ignacia Damanik, Asia Dwi Putri Dewi, Nurul Aulia Dharma Mohamad, Eka Dito Aditia Darma Nasution Dudnik, Olesya Dwi Nopriyanto Edwar, Ferry Elviani, Sri Erawan Kurniadi Erika Erika ERLINA Erlina Erlina Erny Kencanawati Erwin Abubakar Erwin, Keulana Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska Fela Yudha, Syuhada Firman Syarif fitri, yona Fridolend, Riko Gami, Emelia Rahmadany Putri Gaol, Trideli Lumban Gladysheva, Marina Grebennikova, Veronica Gustari, Rizki Asih Haholongan Sihombing, Siti Rachel Haji Abdullah, Noor Marini Hakim Siregar, Lukmanul Handriyani Dwilita Harahap, Angginun Juwita Sari Harahap, Litha Atikah Harahap, Muhammad Iqbal 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 Jamila, Khaidar Rahmaini Jeffry Handhika Junita, Rachel Kadariah , Siti Kesuma, Sambas Ade Keulana Erwin Khaidir, Widya Khairi, Rajwa Khemkhaeng, Chalermchai Khumaidi Khumaidi Khumaidi Khumaidi Khumaidi Kiki Fadlurahman Kirey, Anastasya Putri Kosov, Mikhail Kurnia Sari, Ayu Kurniawan, Karto Kusnaedi, Kusnaedi Kutsuri, Georgiy Lantsova, Irina Lawolo, Martatini Sumiati Liaochunliu Liswanty, Ina Lubis, Citra Windy Lumbantobing, Septi Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Maramis, Yolanda Noviasari Martijanti Michael Panggabean, Gilbert Partogi Mika Debora Br Barus Morán, Próspero Muammar Khaddafi MUHAMMAD FAHMI Muhammad Kamil Mulia, Andy Mutthaqin, M. Satrya Muyasaroh, Nurul Nadia Nadia Nadia Nadjib, Nadjib Naibaho, Gilberta NAIBAHO, TOGAR Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor Nasution, Helvinasari Nasution, Inayatul Widad Nia Sri Ramania Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Nurul Izzah Lubis, Nurul Izzah Pane, Masbulan Pangaribuan, Meiko Andreas Porkas Sojuangon Lubis Pradoto Ambardi Pratikto Pratikto Prayogi, Sayidina Aditya 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 Rizieq, Habib Rujiman, FNU Ruminem, Ruminem Ryan Bakry, Mohammad Salsabillah, Fatma Putri Samsugito, Iwan Sanny, Annisa Santosa, Irwan Santoso, Muhammad Rifky Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Maya Rizki Sari, Rita Puspa Saribu, Ardin Dolok Sartono Sartono, Sartono SEGATI, AHDA Sembiring, Deri Sembiring, Malinda Sari Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Siahaan, Debora Sidik, Muhamad Padli Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Simatupang, Ika Simatupang, Ika Suryani Singer, Nermeen Siregar, Fachrul A siregar, putri Siregar, Tetty Handayani Sitorus, Elwis Situmorang, Syafrizal Helmi Situmorang, Yesika Soemitra, Yusrizal Soffi Sembiring, Adelya Sugianto Sugianto Sugianto Supitriyani, Supitriyani Susanti, Annisa Aprillia Susanti, Widya Susanty, Widya Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syahrun, Syahrun syahyunan syahyunan Syamsiar, Syamsiar Syuhada, Putri Tampubolon, Deaz Perdinan Tarigan, Naomi Meyriza br Tarigan, Purnaya Sari Tri Dharma Sipayung, Tri Dharma Tulim, Anto Wardani, Diah Utami Kusuma Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma Windi Astuti Yanti, Eli Delvi yeni absah Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yuntika, Lydia Yusrizal Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen