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All Journal Jurnal Kebidanan Jurnal Materi dan Pembelajaran Fisika Jurnal Sains Materi Indonesia 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 Jurnal Kreativitas PKM Unes Law Review Jurnal Teknik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JIA (Jurnal Ilmiah Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Edunomika (JIE) Jurnal Ners Jurnal Ilmiah Akuntansi Kesatuan Pamulang Law Review Jurnal Kesehatan Pasak Bumi Kalimantan Jurnal Independent Jurnal Kesehatan Tambusai Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Sport Management Transekonomika : Akuntansi, Bisnis dan Keuangan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Innovation Research and Knowledge Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) 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 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 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

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The Influence of Capital Structure, Liquidity, and Size on the Intrinsic Value of Property Companies Silalahi, Daniel; Muda, Iskandar; Absah, Yeni
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 4 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i4.366

Abstract

This study investigates the influence of capital structure, liquidity, and firm size on the intrinsic value of property companies listed on the Indonesia Stock Exchange. The property and real estate sector plays a crucial role in Indonesia's economy, contributing significantly to the national GDP. However, challenges such as the COVID-19 pandemic and economic uncertainty have impacted the sector's performance. This research employs a quantitative approach, analyzing financial data from 13 property companies from 2019 to 2024. Utilizing multiple linear regression, the study finds that capital structure and liquidity positively affect profitability, which in turn enhances the intrinsic value of these firms. The results underscore the importance of effective financial management in supporting the intrinsic value of property companies.
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): Juli
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.
Utilization of Village Funds Based on Good Governance as a Formulation of Community Welfare Nasution, Dito Aditia Darma; Muda, Iskandar; Barus, Mika Debora Br
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3809

Abstract

One of the most crucial sources of funding for villages to enhance communal welfare is village finance. This study aims to examine the good governance in the use of village money in the North Tapanuli Regency.  Methods of gathering data include documentation, interviews, and observation in each of the 241 villages that make up the North Tapanuli Regency. In the meantime, the data's veracity is confirmed using the triangulation method. Data reduction, data visualization, and conclusion drawing/verification are all used in data analysis. As demonstrated by community involvement, accountability, responsiveness, and transparency in the use of village funds, the study's findings show that North Tapanuli Regency's good governance-based policy for using village funds as a formulation of community welfare is fairly good. The presence of training programs, productive meetings between facilitators and the government, and coordination among village facilitators to ensure that the rules to be implemented are not obstructed are the elements that strengthen the use of village funds based on good governance. The existence of shifting regulations after the village authority has established the APBDes is the weak point.
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.
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.
KEPASTIAN HUKUM PENETAPAN HARGA DALAM JUAL BELI HAK ATAS TANAH DAN BANGUNAN SEBAGAI DASAR PENGENAAN PAJAK PENGHASILAN (PPh) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) YANG DIBUAT DIHADAPAN PPAT TERKAIT DENGAN HARGA YANG SEBENARNYA Muda, Iskandar; Erny Kencanawati; Sartono, Sartono
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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

Abstract

Deed of sale and purchase made before PPAT by stating the actual price that should be the only legal basis that provides absolute certainty in the imposition of Income Tax and BPHTB (das Sollen), but in reality the transaction price listed in the deed is often engineered lower (undervalue) to avoid a higher tax burden (Das Sein). This study raises two issues, namely (1) What are the legal consequences between the role of PPAT and the imposition of Income Tax (PPh) Article 4 paragraph (2) on the sale and purchase of land rights and land and building Rights Acquisition duty (Bphtb)? (2) How is the legal certainty of the role of PPAT in determining the sale and purchase price of land and buildings in the process of Bea acquisition of land and building rights (BPHTB) and the imposition of Income Tax (PPh) Article 4 paragraph (2)? by using the theory of legal consequences according to the legal consequences according to R.Soeroso and L.J. Van Apeldoorn. Metode yang digunakan dalam penelitian ini adalah penelitian yuridis normative, khususnya penelitian hukum perpustakaan atau data sekunder dengan suber hukum primer, sekunder dan tersier. Adapun pendekatan penelitian yang digunakan meliputi pendekatan legislative, kasus study, konseptual, dan metodologist analysis. Dan metode pengumpulan bahan bahan hukum tersebut dilakukan dangan mengidentifikasi dan menginventarisasi hukum positif, jurnal, dan sumber hukum lainnya. Metode yang digunakan dalam menganalisis materi hukum Gramatikal dan interpreted The system. Dan konstruksi hukum menggunakan Metode Konstruksi Analogue dan Argued Against. The results of this study in determining the purchase price of land and buildings, PPAT must run the principle of firm legal certainty and accountability because the price is the basis for the imposition of BPHTB, so that the tax process can run transparent, fair, and avoid manipulation of the value of transactions that could potentially cause disputes. In addition, PPAT is also obliged to carry out administrative validation by ensuring the Final payment of Income Tax by the seller through verification of proof of tax deposit before the deed is signed, in order to ensure tax compliance and avoid legal risks for all parties involved.
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
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 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 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 Erny Kencanawati Erwin Abubakar Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska 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 Hasibuan, Faisal Umardani Hayati Ukami, Susan Heri Heri, Heri Hutasuhut, Syakira Faira Idhar Yahya 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 Kurniawan, Karto Kusnaedi, Kusnaedi Kutsuri, Georgiy Lantsova, Irina 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 Muhammad Kamil Mutthaqin, M. Satrya Nadia Nadjib, Nadjib Naibaho, Gilberta Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Pangaribuan, Meiko Andreas Porkas Sojuangon Lubis Pradoto Ambardi Pratikto Pratikto Purnama Sari, Eka Puspa Sari, Rita Puspasari, Rita Putra, Panca O. Hadi Putri Adity, Safira Qintara, Datin Qorib, Ahmad Rahmadani Rahmadani Ramadhan, Andry Ramadhani Daulay, Kesya Aulia Ramadhani, Dina Amanda Rujiman, FNU Ruminem, Ruminem Ryan Bakry, Mohammad Samsugito, Iwan Santosa, Irwan Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Rita Puspa Sartono Sartono, Sartono SEGATI, AHDA Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Singer, Nermeen Siregar, Fachrul A Siregar, Tetty Handayani Situmorang, Yesika Soemitra, Yusrizal Soffi Sembiring, Adelya Sugianto Sugianto Susanti, Annisa Aprillia Susanti, Widya Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syahrun, Syahrun Syuhada, Putri Tampubolon, Deaz Perdinan Tri Dharma Sipayung, Tri Dharma Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma yeni absah Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yusrizal Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen