p-Index From 2021 - 2026
10.658
P-Index
This Author published in this journals
All Journal Jurnal Kebidanan Jurnal Sains Materi Indonesia FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOIV : International Journal on Informatics Visualization Emerging Science Journal 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 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 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 Best Journal of Administration and Management 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 West Science Accounting and Finance JSE: Jurnal Sharia Economica Journal Economics Technology and Entrepreneur 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 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
Claim Missing Document
Check
Articles

Pembekalan Modul Pembelajaran Ekonomi Akuntansi Di Smk Panca Budi Medan Nadjib, Nadjib; Saputra, Jumadil; Muda, Iskandar; Ariffin, Ku Halim Bin Ku
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 1 No. 1 (2023): Jurnal Pengabdian Manajemen Multi Disiplin Ilmu Januari 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i1.2176

Abstract

Modul yang dirancang harusnya mampu membuat dan membiasakan siswa-siswi mengerjakan laporan keuangan berdasarkan ilustrasi-ilustrasi yang dirancang menjadi lebih efektif dan efisien dalam membuat output berupa laporan keuangan. Laporan keuangan yang baik adalah laporan keuangan yang dapat menjangkau aktifitas-aktifitas yang ada dalam perusahaan. Seorang akuntansi juga harus memiliki komunikasi yang baik untuk dapat menjangkau seluruh penerimaan dan pengeluaran yang tersebar di bagian-bagian lainnya. Laporan keuangan yang disusun harus meliputi seluruh akitifitas penerimaan dan juga pengeluaran, sekecil apapun pengeluaran yang dilakukan oleh perusahaan, harus di input dalam laporan keuangan
Technological Innovations in Auditing: A Systematic Literature Review on the Use of AI and Digitalization Lubis, Porkas Sojuangon; Kesuma, Sambas Ade; Muda, Iskandar
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 1 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.1.05

Abstract

This study explores the adoption of Artificial Intelligence (AI), Blockchain, and Robotic Process Automation (RPA) in the field of auditing, focusing on their impact on audit efficiency and transparency. The main issue addressed is how these emerging technologies can transform traditional auditing practices and the challenges related to their integration. The objective is to examine the benefits and challenges associated with the implementation of these technologies and how they can enhance the accuracy, transparency, and speed of audits. The research employs a systematic literature review (SLR) method, analyzing findings from 33 studies to synthesize key insights into the adoption of AI, Blockchain, and RPA in auditing. Key findings reveal that AI enhances decision-making and data analysis, Blockchain ensures data integrity and transparency, and RPA automates routine tasks, improving the overall audit process. The research identifies challenges, including ethical concerns, high implementation costs, and the need for skilled professionals. In conclusion, while these technologies offer significant improvements in auditing, successful adoption requires overcoming barriers such as regulatory challenges, data privacy issues, and ensuring adequate training for auditors.
SEM ANALYSIS OF THE INFLUENCE OF CONVENIENCE, PRODUCT QUALITY, PRICE AND PROMOTION ON PURCHASE DECISIONS AT SHOPEE BERKAH Amini, Salisa; Muda, Iskandar; Soemitra, Andri; Yusrizal; Ismail
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17544

Abstract

This research is motivated by the rapid development of e-commerce in Indonesia, especially the Shopee platform, which is one of the largest marketplaces in Southeast Asia. In a rapidly evolving digital ecosystem, it's important to identify the factors that influence consumer purchasing decisions. The purpose of this study is to analyze the influence of convenience, product quality, price, and promotion on purchase decisions at Shopee Berkah using the Structural Equation Modeling (SEM) approach. The research method used was quantitative with purposive sampling technique, involving 100 UINSU student respondents who had shopped at Shopee Berkah. Data collection was carried out through the distribution of online questionnaires, and data analysis using Partial Least Squares (PLS) with the help of SmartPLS software. The results showed that the price and quality of the product had a positive and significant effect on the purchase decision, with t-statistical values of 13.005 and 3.151 respectively (p-value < 0.05). Meanwhile, the convenience and promotion variables did not show a significant influence with p-values of 0.306 and 0.937, respectively. The research model was able to explain 84.8% of the variation in consumer purchasing decisions. In conclusion, in the context of Shopee Berkah, price and product quality are the main factors that affect consumer purchase decisions, while ease of use and promotional strategies have not shown a significant influence.
TESTING THE MEDIATION ROLE OF PUBLIC SERVICE QUALITY IN THE RELATIONSHIP BETWEEN INTERNAL CONTROL IMPLEMENTATION AND GOOD GOVERNMENT GOVERNANCE OF THE REGIONAL GOVERNMENT OF NORTH SUMATRA USING SEM-PLS Nasution, Dito Aditia Darma; Erlina, Erlina; Muda, Iskandar; Yahya, Idhar
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

The North Sumatra Regional Government has a significant responsibility in organizing effective and accountable governance for the welfare of its people. The implementation of internal control (ICI) is crucial in achieving this goal. Effective internal control can help optimize resource management and prevent fraud and abuse of power. This study examines the mediating role of public service quality (PSQ) in the relationship between internal control implementation and good governance (GGG) in PDSU. The analysis using the SEM-PLS model shows that internal control implementation has a significant direct influence on public service quality. However, the direct influence of public service quality on good governance is not statistically significant. The implication of these findings is the importance of enhancing internal control implementation to improve public service quality, even though the direct influence of public service quality on good governance is not statistically supported in this study.
A Cross-Sectional Study of Depression, Insomnia, and Quality of Life Level among Community-Dwelling Older Adults Bahtiar, Bahtiar; Nopriyanto, Dwi; Muda, Iskandar; Fitriani, Nurlaila; Hasan, Muhammad Kamil Che
Jurnal Berita Ilmu Keperawatan Vol. 18 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/bik.v18i2.8680

Abstract

Older adults with depression and insomnia had increased, which affected their quality of life. This study investigates the correlation between depression and insomnia in older adults and their quality of life (QoL). This study used a quantitative descriptive method with a cross-sectional approach among 215 older adults in Indonesia, utilizing the Geriatric Depression Scale Short Form, insomnia rating scale, and WHO-QoL Bref for QoL assessment. The study was using the Spearman Correlation Test and multiple linear regression. The results show that depression is unrelated to physical, psychological, social, or ecological QoL. Insomnia was related to QoL of physical health (r = 0.138, p = 0.04) and QoL of psychological health (r = 0.140, p = 0.03), but insomnia was not associated with QoL of social health (r = 0.120, p = 0.06) or environmental health (r = 0.05, p = 0.38). Furthermore, the regression hierarchy analysis found that insomnia was the most dominant variable affecting the QoL on physical health (β = 0.17). There is a notable correlation between rates of insomnia and physical and psychological QoL that has essential implications for the health status and well-being of older adults. This finding suggests that nursing intervention may be necessary to address sleep disorders among older persons.
Systematic Literature Review (SLR) MSMEs Performance: Themes, Theories and Integrative Frameworks Br Purba, Neni Marlina; Kesuma, Sambas Ade; Muda, Iskandar
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53688

Abstract

This study is a Systematic Literature Review (SLR) conducted to systematically view, review, map and focus on various previous studies that are dominant on themes, theories and frameworks in the performance of Micro, Small and Medium Enterprises (MSMEs). This SLR was conducted by mapping in detail from 51 articles indexed by Scopus and indexed Q1, Q2, Q3, and Q4 published during the last 10 years, namely the period 2016 - 2025. The analysis in this SLR is based on the category of themes (variables), theories, methodologies, and research objects as well as matters related to the research findings. Based on the results of the analysis of several dominant variables in the study such as digital marketing, e-commerce, business strategy, financial literacy, technology adoption. The dominant method used in MSME performance research is the quantitative research method with SEM statistical techniques and SmartPLS and AMOS analysis methods. While Resource-Based View (RBV) is the most important theory used, followed by the Innovation Theory and Technology Adoption Model (TAM) theories. Keywords: MSMEs, Business Performance, Systematic Literature, Digitalization, Strategic Orientation
Determinasi Pembiayaan Modal Kerja Usaha Mikro Kecil dan Menengah pada Perbankan Syariah di Indonesia Nadia; Susanti, Widya; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 2 (2025): Artikel Riset Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i2.6178

Abstract

Latar belakang: Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran krusial dalam perekonomian Indonesia, terutama dalam menciptakan lapangan kerja dan mendorong pertumbuhan ekonomi inklusif. Namun, keterbatasan akses terhadap pembiayaan modal kerja masih menjadi kendala utama yang dihadapi UMKM. Perbankan syariah, sebagai lembaga keuangan yang berbasis prinsip keadilan dan kemitraan, memiliki potensi besar dalam menyediakan pembiayaan yang sesuai bagi UMKM. Meski demikian, penyaluran pembiayaan oleh bank syariah sangat dipengaruhi oleh variabel makroekonomi seperti inflasi, nilai tukar (kurs), dan Capital Adequacy Ratio (CAR). Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, kurs, dan CAR terhadap pembiayaan modal kerja UMKM oleh perbankan syariah di Indonesia dalam jangka pendek dan panjang. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan metode Vector Error Correction Model (VECM) dengan menggunakan E-Views13 yang diestimasi berdasarkan data time series bulanan periode 2016–2024. Hasil: Hasil penelitian menunjukkan bahwa kurs berpengaruh signifikan dan positif terhadap pembiayaan modal kerja baik dalam jangka pendek maupun panjang. CAR berpengaruh negatif dan signifikan dalam jangka panjang, namun tidak signifikan dalam jangka pendek. Sementara itu, inflasi tidak memiliki pengaruh signifikan terhadap pembiayaan modal kerja dalam kedua horizon waktu. Kesimpulan: Kurs dan CAR merupakan determinan utama dalam pembiayaan modal kerja UMKM oleh perbankan syariah, sedangkan inflasi memiliki pengaruh yang sangat terbatas. Temuan ini diharapkan dapat menjadi dasar bagi perbankan syariah dan regulator dalam merumuskan strategi pembiayaan yang adaptif terhadap dinamika makroekonomi untuk mendukung pertumbuhan UMKM secara berkelanjutan
Successful Implementation Model of Risk Management and Risk Based Internal Audit in Era Digital: A Systematic Literature Review Harahap, Angginun Juwita Sari; Muda, Iskandar
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2020

Abstract

The advancement of digitization creates additional chances for the effective execution of risk management and risk-based internal auditing inside an agency. This research seeks to examine the practice of risk management and risk-based internal auditing in the public sector, analyze the implementation model of these practices, and identify the successful models for their execution. The preliminary study involved the analysis of information about risk management and risk-based internal audits sourced from the Scopus Database, published between 2021 and 2024. This study was executed utilizing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework.  This study identified five domains of risk management and risk-based internal audit outcomes in the era of digitalization, specifically (1) Internal audit, (2) Risk Management, (3) Influencial factors, (4) Audit committee, (5) Integrity system and (6) transformational technology. This research also found areas that need attention for future research, namely artificial intelligence which is part of the current development of digitalization.
E-Commerce, Efikasi Diri Dan Infrastruktur Keuangan Sebagai Pendorong Keputusan Berwirausaha Mahasiswa Akuntansi Aliah, Nur; Faridani, Mutia Riska; Muda, Iskandar; Abdullah, Noor Marini Haji
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30764

Abstract

The purpose of this study was to determine whether e-commerce, self-efficacy and financial infrastructure can influence accounting students' decisions to become entrepreneurs. This study was motivated by the development of technology that has changed the mindset of accounting students to be more creative and innovative so that students' interest in becoming entrepreneurs has increased. The results of this study indicate the influence of e-commerce on accounting students' entrepreneurial decisions, self-efficacy influences accounting students' entrepreneurial decisions and financial infrastructure with accounting information systems influences accounting students' entrepreneurial decisions. Technological developments with the emergence of e-commerce provide great opportunities for students to start businesses with lower barriers. Students who have a high level of self-efficacy will be more confident in managing a business, taking risks and solving problems that arise in the entrepreneurial process. This is in accordance with behavioral theory which states that the perception of control over behavior greatly determines the emergence of intentions and ultimately entrepreneurial actions. Accounting students, who are basically equipped with the ability to understand financial recording and reporting systems, have a competitive advantage and can make business decisions appropriately.
Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership Pangaribuan, Meiko Andreas; Siregar, Fachrul A; Muda, Iskandar; Abdullah, Noor Marini Haji
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2861

Abstract

This study investigates the influence of internal financial factors profitability and leverage on the likelihood of financial distress in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Using a quantitative approach with 102 data observations, the study also examines the moderating role of managerial ownership in these relationships. Results show that profitability has a significant negative effect on financial distress, indicating that higher profitability lowers the risk of financial trouble. Conversely, leverage has a significant positive effect, suggesting that greater debt levels increase the probability of financial distress. Furthermore, managerial ownership strengthens both the negative relationship between profitability and financial distress and the positive relationship between leverage and financial distress. These findings highlight the importance of sound financial management and corporate governance mechanisms in improving the financial stability of technology firms operating in high-risk, innovation-driven environments.
Co-Authors Abdullah, Noor Marini Haji Abi Setiawan, Muhammaad Adam, Muhammad Fadlan Ade Kusuma, Sambas Adlina, Refah Rezkiana Putri Afiezan, Adam Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Ainun Mardhiyah, Ainun Alviana, Irana Mery Amini, Salisa Amir, Yufitriana 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 Betavia, Ade Elsa Br Purba, Neni Marlina Cahyadi, Rahmad 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 Erwin Abubakar Fachrul A Siregar Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska Fela Yudha, Syuhada Firman Syarif Fridolend, Riko Gami, Emelia Rahmadany Putri Gladysheva, Marina Grebennikova, Veronica Gustari, Rizki Asih Haholongan Sihombing, Siti Rachel Hakim Siregar, Lukmanul 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 Ibnu Austrindanney Sina Azhar Idhar Yahya Ina Liswanty Irawati, Nisrul Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi 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 Lubis, Citra Windy Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Martijanti, Martijanti Michael Panggabean, Gilbert Partogi Mohammad Ryan Bakry Morán, Próspero Muammar Khaddafi Muhammad Aminudin MUHAMMAD FAHMI Muhammad Kamil Mutthaqin, M. Satrya Nadia Nadia Nadia Nadjib, Nadjib NAIBAHO, TOGAR 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 Nurul Muyasaroh Pane, Masbulan 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 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 Samsugito, Iwan Sanny, Annisa Santosa, Irwan Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Maya Rizki Sari, Rita Puspa Saribu, Ardin Dolok SEGATI, AHDA Sembiring, Malinda Sari Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Siahaan, Debora Sidik, Muhamad Padli Silalahi, Amlys Syahputra Singer, Nermeen Siregar, Tetty Handayani Sitorus, Elwis Situmorang, Syafrizal Helmi 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 Tri Dharma Sipayung, Tri Dharma Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma Windi Astuti Yanti, Eli Delvi Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yuntika, Lydia Yusrizal Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen