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The Influence of Digital Resilience and Service Quality on Switching Intention of Bank Syariah Indonesia (BSI) Customers in Aceh with Subjective Norm as a Mediating Variable Nadia, Nadia; Susanty, Widya; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
MALIA: Jurnal Ekonomi Islam Vol 16 No 2 (2025)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v16i2.6284

Abstract

Introduction: This study examines the influence of digital resilience and service quality on the switching intention of customers at Bank Syariah Indonesia (BSI) in Aceh, with subjective norm as a mediating variable. The purpose is to understand both the direct and indirect effects of these variables in shaping customer loyalty within the context of Islamic banking. Methods: This quantitative research employs Structural Equation Modeling (SEM) using SmartPLS 4.0 to analyze data collected from 100 respondents. Results: Based on the hypothesis test results obtained through the bootstrapping procedure, all paths between constructs in this research model show statistical significance at the 5% significance level. This is indicated by T-statistic values ≥ 1.65 and p-values ≤ 0.05. Conclusion and suggestion: These findings suggest that technological performance and service delivery alone are not sufficient; social perceptions and community norms also play a vital role in customer retention. Therefore, to reduce the intention for switching, BSI must integrate digital excellence with strategies that build and sustain positive public perception and social support. This study emphasizes the need for a balanced approach between technical capability and socio-cultural engagement in Islamic banking services.
PEMANFAATAN STROKE EARLY DETECTION CARD DALAM MENDETEKSI RISIKO STROKE PADA PEREMPUAN DI WILAYAH KERJA PUSKESMAS LEMPAKE KOTA SAMARINDA Khumaidi, Khumaidi; Bahtiar, Bahtiar; Syahrun, Syahrun; Muda, Iskandar
Jurnal Pengabdiaan Masyarakat Kasih (JPMK) Vol 5 No 2 (2024): April
Publisher : JPMK : Jurnal Pengabdian Masyarakat Kasih Published by Unit Penelitian dan Pengabdian Kepada Masyarakat (UPPM) STIKES Dirgahayu Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52841/jpmk.v5i2.432

Abstract

Introduction: Stroke can be prevented early by identifying stroke risk factors. One of the efforts made to detect early is by screening for stroke risk using the Risk Stroke Scorecard which has been established by the National Stroke Association. It is hoped that early detection can help the public in knowing their health status, especially the risk of stroke. Objective: To detect early risk of stroke in women in the Lempake Community Health Center work area, Samarinda City. Method: This activity will be carried out in 2 sessions, namely the first session is for early detection of stroke and then continued with education regarding stroke risk prevention. Results and Conclusions: Most of the community service participants were aged between 19-44 years and had the status of housewives. The results of stroke risk detection showed that 18 participants (60%) were at moderate risk of stroke. Continuous detection and education need to be carried out to prevent stroke.
Pengaruh Right Issue Terhadap Harga Saham Pada Perbankan Yang Terdaftar Di Bei Periode 2021-2023 Hutabarat, S Febriana Theresia; Situmorang, Syafrizal Helmi; Muda, Iskandar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2038

Abstract

A right issue is a business activity that has the potential to impact the quantity and value of shares available on the market and contains crucial information that shareholders may utilize to increase their earnings in the future. Since the market may respond to the rights issue announcement, the information contained in the announcement becomes significant. A right issue is a current share issuance in which the company grants its existing shareholders the right to purchase new shares. Each existing shareholder is given the option to purchase a number of new shares from the company at a predetermined price and time. The purpose of this research is to examining variations in the stock price before and after the right issue. This study was carried out on financial institutions that are listed on the Indonesia Stock Exchange between 2021-2023 period. Event research is often used to test the information content of an event, such as the notification of the rights problem. The sampling method using the purposive sampling method. 26 banking companiess were chosen as examples based on the predefined criteria. Secondary data from Yahoo Finance is the kind of data that was used. 2021-2023, daily stock price data from Indonesia Stock Exchange website . The Wilcoxon Signed Rank Test is used in the data analysis procedure by using the Eviews 12 program. The outcomes demonstrated that the outcomes yielded values of 0,0986; 0,4429; 0,1925; 0,0999. As a result, the analysis suggests that the price of the shares did not significantly change before or after the rights issuance.
Efektifitas Penggunaan Analisis Stochastic Oscillator Dan Moving Average Convergence-Divergence Pada Perdagangan Saham-Saham Perbankan di Bursa Efek Indonesia Siahaan, Debora; Muda, Iskandar; Irawati, Nisrul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2250

Abstract

The objective of the research is to find out how effective stochastic oscillator and moving average convergence-divergence (MACD) technical analysis is in yielding capital gain and abnormal return, viewed from descriptive analysis, analysis of effects, and disparity test analysis by using some theories and previous research results. This research uses daily stock closing price data from the issuers in banking su-sector of the research period of 2015-2019. The research employs descriptive analytic approach, regression analysis and disparity test, supported by IBM SPSS version 25 software. The result of the descriptive analysis shows that buy and sell stochastic oscillator and MACD signals are effective in yielding capital gain. The result of regression analysis shows that gain signal yielded by indicator of Stochastic Oscillator and MACD has significant effects on capital gain in which the probability value (Asymp. Sig) of Stochastic Oscillator on capital gain is 0.000, and the probability value (Asymp.Sig) of MACD on capital gain is 0.000. The result of the disparity test analysis shows that there is no difference in abnormal return in the pre and post appearance of gain signal in Stochastic Oscillator and in MACD
Supervision Effectiveness DPS Deep Sharia Governance and Guarantee in Sharia Banking in Indonesia Azhar, M. Elfi; Fela Yudha, Syuhada; Sugianto; Muda, Iskandar
Best Journal of Administration and Management Vol 1 No 1 (2022): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.603 KB) | DOI: 10.56403/bejam.v1i1.22

Abstract

Islamic banking, an indicator of the development of the Islamic economy in Indonesia, where if the Indonesian people are asked about the Islamic economy, then the first thing to highlight is Islamic banking. Currently, the increase in Islamic financial institutions such as Islamic banks has increased significantly. Banuak people who are currently starting to believe in sharia mining lemabags, even so Islamic banks must continue to supervise products in Islamic banks. In the development of Islamic financial institutions, it is certainly inseparable from the Sharia Supervisory Board, which is one of the characteristics compared to conventional banks. Sayriah financial institutions have DPS in governance, where this DPS has a function to supervise the application of sharia principles in each product, besides that DPS must also supervise sharia guarantees, both from the guarantee mechanism to the execution of guarantee collection carried out by Islamic financial institutions.
EMPIRICAL STUDY OF PROFIT MANAGEMENT WITH TAX MOTIVATION IN INDONESIA (CASE STUDY ON CONSUMER GOODS COMPANIES LISTED ON THE STOCK EXCHANGE) Nisa, Rahmatun; Muda, Iskandar; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.635

Abstract

The destination of the study is to know and analyze the influence of management profit, profitability, leverage, firm size, ownership managerial, ownership institutions, and audit quality of tax avoidance simultaneously. The Population in this study is registered company in sector consumer goods companies on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The Sample in this study was determined by using a purposive sampling technique.The type of data used is secondary data and testing the hypothesis used with STATA software. Test results hypothesis prove that many variables that are not taking a positive effect on avoidance tax. Such as variable management profit, size company, ownership managerial, and ownership institutional are negative. Variable profitability, leverage, and audit quality show the opposite result of this research is positive.
Research Review on Blockchain Adaptation to VAT Lubis, Nurul Izzah; Kesuma, Sambas Ade; Muda, Iskandar
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.297

Abstract

Blockchain technology may provide a solution for the tax industry. It is a distributed ledger that makes it possible to trade anything of value securely, openly, and with less threat of fraud. People might find it simpler to pay their taxes, and governments might find it easier to close the tax gap. But getting from theory to practice is a long journey that also presents challenges, which needed to be discussed. This paper reviewed previous research specifically on the adaptation of blockchain to Value-Added System (VAT). Apart from the theoretical framework and proposed prototype, the majority of research used a qualitative approach, according to the findings. The decentralized network was mostly used as the blockchain structure and design for VAT, with a private block. The consensus that’s mainly used among the articles is PoA, PoA, and PBFT.
Digitization Technologies and Contributions to Companies towards Accounting and Auditing Practices Fahmi, Muhammad; Muda, Iskandar; Kesuma, Sambas Ade
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.298

Abstract

The purpose of this study is to examine the development of digital technology, including blockchain technology, cloud computing and big data contributing to companies, as well as accounting and auditing practices. The study method uses a systematic literature review (SLR) with a bibliometric approach. The results of the study show that the consistent use of blockchain technology, cloud computing and big data has contributed to increasing organizational effectiveness and efficiency, but the problem of high costs, as well as data security and confidentiality are the most important issues in using these three digital technologies.
Corporate Governance as a Determiner of Tax Avoidance: A Literature Review Study Lubis, Citra Windy; Kesuma, Sambas Ade; Muda, Iskandar
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.299

Abstract

Tax avoidance is an act of legally reducing taxes or taking advantage of loopholes in tax laws. Some aspects of corporate governance that are often used in tax avoidance research are ETR, Incentives, company board composition, company ownership structure, Auditor Quality, and customers. This study uses a literature review research method using 34 articles related to tax avoidance and corporate governance starting from 2006 – 2022. More research on tax avoidance was carried out in 2018 with the aspect of governance that is most often researched is the structure of corporate ownership which is more many use agency theory as a basis for research. A low ETR reflects a low tax burden resulting from tax evasion. Empirical evidence suggests that an independent and strong board composition will have a negative impact on tax evasion. The company's ownership structure has an impact on the separation of ownership and control which can encourage tax evasion. The auditor's reputation is the most important thing that must be maintained by an auditor so that it is likely that the auditor is less tolerant of companies trying to avoid taxes committed by their clients. Customers can be used as a tax strategy that companies can use to avoid taxes
Systematic Literature Review Intention to Use E-Wallet Liswanty, Ina; Muda, Iskandar; Kesuma, Sambas Ade
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.300

Abstract

The development of the world of technology today is marked by the emergence of several types of communication technology and electronic payment systems. This payment system has revolutionized transaction methods around the world. An electronic wallet or commonly referred to as an E-Wallet is a digital payment instrument through any type of electronic media such as a computer, laptop or cell phone. Due to the ease of using e-wallets in today's daily activities, the purpose of this research is to find out what are the factors that influence people's intention to use e-wallets to carry out all types of transactions in their lives obtained through the System Literature Review method. Literature was collected from 2017-2022 and identified from 131 articles on the Emerald Insign page after several elimination stages, there were 15 articles that met the criteria that had been made. This method is used to identify, review, evaluate and interpret some of the available research on the phenomenon of interest, as well as specific related research questions. The results of this study indicate that the most common factor influencing a person's intention to use an e-wallet is perceived usefulness with the TAM theoretical model.
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