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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
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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Performance Measurement at Universities: Systematic Literature Review Betavia, Ade Elsa; Sanusi, Ahmad; Muda, Iskandar; Ade Kusuma, Sambas
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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

Abstract

The success of a university is influenced by the implementation of performance measurement. Performance at the university can be seen in terms of finance and non-finance. One of the most widely used indicators to determine the success of a university is in its research dimension. Where rankings are based on research to assess the performance of a university do not reflect the overall quality of the university as in the field of teaching. For this reason, it is necessary to apply performance measurements that can assess several existing dimensions, one of which is the balanced scorecard (BSC) approach. By applying the right performance measurement, eating will be able to create improvements in all fields that lead to the realization of Good University Governance. This literature aims to present information about performance measurement at universities both in terms of measurement indicators and what methods are used in performance measurement. The constraints and benefits of performance measurement are also described in this literature. Lack of understanding of the purpose and process of using the Performance Measurement System is the biggest obstacle in the successful implementation of university performance measurement. Pressure from external parties such as stakeholders and cultural differences within the university make performance measurement not work properly.
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
Pertanggungjawaban Pengembang Properti dalam Pembuatan Perjanjian Jual Beli Bawah Tangan dan Notariil Pratikto, Pratikto; Muda, Iskandar; Santosa, Irwan
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i3.1406

Abstract

Tempat tinggal sebagai kebutuhan dasar harus dipenuhi, penyelenggaraan serta pemenuhannya menjadi tanggung jawab negara sehingga masyarakat mempunyai tempat tinggal dan mempunyai rumah yang layak serta terjangkau. Namun dengan adanya keterbatasan dari pemerintah maka kemudian pemerintah menyerahkan kepada pihak swasta atau masyarakat umum untuk menyediakan atau membangun perumahan bagi masyarakat dalam rangka memenuhi kebutuhannya. Salah satu perbuatan hukum yang berhubungan dengan program kepemilikan perumahan adalah adanya perjanjian jual beli perumahan. Dalam praktiknya, perjanjian jual beli perumahan dilakukan di bawah tangan dan secara notariil. Ketika terjadi wanprestasi maka ada tanggung jawab yang harus dilakukan oleh pengembang dan perlindungan hukum kepada pihak pembeli. Penelitian ini menggunakan metode pendekatan yuridis empiris, Data yang dipergunakan adalah data sekunder. Tujuan penelitian ini untuk mengetahui tanggungjawab pengembang dalam pembuatan perjanjian jual beli di bawah tangan dan secara notariil serta perlindungan hukum terhadap pihak pembeli jika terjadi wanprestasi. Hasil dari penelitian ini menunjukan bahwa tanggung jawab pengembang dan perlindungan hukum terhadap pihak pembeli harus dilaksanakan walaupun perjanjian jual beli dilakukan secara di bawah tangan maupun secara notariil.
ANALYSIS OF FIXED ASSET DEVELOPMENT IN PEMATANGSIANTAR CITY Aqila, Syauqi; Ramadhani Daulay, Kesya Aulia; Muda, Iskandar
Journal Economics Technology And Entrepreneur Vol 4 No 03 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i03.1777

Abstract

This study aims to analyze the management and condition of fixed assets in Pematangsiantar City, particularly in terms of acquisition, depreciation, and the causes of increases and decreases in the value of fixed assets during the 2023-2024 period. Fixed assets are important assets that have a useful life of more than 12 (twelve) months for use in government or utilized by the general public. The method used in this study is a descriptive study with a quantitative approach, using secondary data obtained from regional financial reports available on the official website of the Pematangsiantar City Regional Financial Management Agency. The results of the analysis show that the management of fixed assets in Pematangsiantar City still faces several obstacles, such as suboptimal recording, unscheduled maintenance, and the lack of an effective monitoring system. Therefore, it is necessary to improve the administration and supervision system of fixed assets so that regional assets can be utilized optimally and sustainably. This study is expected to provide a deeper understanding of the accounting treatment of fixed assets and become a reference for the government in improving fixed asset management to support better regional development.
The Effect of Implementing Muamalah Principles and Sharia Accounting Literacy on the Financial Performance of MSMEs with Sharia Compliance as an Intervening Variable (A Study of MSMEs in Medan Petisah) Mahyudin, Mahyudin; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Journal of Accounting Law Communication and Technology Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i2.6676

Abstract

This study aims to analyze the effect of implementing muamalah principles and Sharia accounting literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with Sharia compliance as an intervening variable. The research was conducted among MSME actors in the Medan Petisah subdistrict, involving 322 respondents selected using the Slovin formula. Data analysis employed Structural Equation Modeling with a Partial Least Squares (SEM-PLS) approach. The results show that the implementation of muamalah principles has a significant positive effect on financial performance but a negative effect on Sharia compliance. In contrast, Sharia accounting literacy has a direct negative effect on financial performance but contributes positively to Sharia compliance. Sharia compliance itself has a very strong influence on improving the financial performance of MSMEs. Path analysis reveals that Sharia compliance significantly mediates the relationship between both independent variables and financial performance. The mediation is competitive in the case of muamalah principles and complementary in the case of Sharia accounting literacy. These findings imply the importance of integrating Islamic values with structured Sharia compliance systems and institutional support to develop a sustainable Sharia-based MSME business model.
THE INFLUENCE OF DER, ROE ON DPR OF COMPANIES LISTED IN THE MES BUMN 17 INDEX Widjiantoro, Surya Tegar; Segati, Ahda; Muda, Iskandar; Soemitra, Andri; Yusrizal
JSE: Jurnal Sharia Economica Vol. 4 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i4.2641

Abstract

This study aims to analyze the effect of Debt- to-Equity Ratio (DER) and Return on Equity (ROE) on Dividend Payout Ratio (DPR) in companies listed in the MES BUMN 17 Index and also included in LQ45. The research employs a quantitative explanatory approach using panel data, with analysis conducted through EViews. The t-test results indicate that DER has a significant negative effect on DPR, while ROE is not significant. The F-test shows that DER and ROE simultaneously have a significant effect on DPR. The coefficient of determination (R²) of 0.260 reveals that most variations in DPR are influenced by other factors outside the model.
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
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