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Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review Nasrah, Hidayati; 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.v3i3.301

Abstract

Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation in the field of technology in the world of accounting, CAATTs have become fundamental in many audit methodologies. However, there is still very little information regarding these CAATTs. This research is based on increasing knowledge about the success of CAATTs, this is useful for analyzing implementation and operational problems with a broader understanding of the practices contained in internal audit departments that use CAATTs technology. Therefore, we present a systematic literature review on the factors that determine an auditee to use CAATTs technology. This research was conducted using a qualitative analysis of the things that influence an audit to use CAATTs in the auditing process based on previous studies. The findings from this study indicate that what influences an audit to use CAATTs is time efficiency, work effectiveness, auditor confidence, company partners, processing accuracy, techniques and services, purchase costs, understanding of using CAATTs, background of the audit itself, motivation to learning, performance expectations, characteristics of the audit team, support or coercion, and facilities.
MSMEs Upgrade with The Concept of Green Accounting and Digitalization (Study Literature Review) Kurnia Sari, Ayu; 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.v3i3.302

Abstract

MSME is one of the products belonging to the small and environmentally friendly industrial sector. The concept of MSMEs related to green accounting and digitization is still not optimal, so this can be used as research. The purpose of this research is to see how the concept of green accounting and digitization of accounting for MSMEs is developing. To show macro and micro perspectives on green accounting, an issue related to the environment and ecological science, and the sustainable management of natural ecosystems. This research method was carried out using the study literature review method. The population used is 1,603 units of the MSME sector in the city of Medan. The results of this study state that SMEs will be able to upgrade to a high level by applying digitalization to their market place and the concept of green accounting which can provide income for the environment and MSMEs.
Budget absorption optimization strategy of PT PLN (Persero) North Sumatra development holding unit Sitorus, Elwis; Nasution, Fahmi Natigor; Syahyunan, Syahyunan; Irawati, Nisrul; Muda, Iskandar
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.470

Abstract

This research is based on the report of budget absorption realization at PT PLN UIP SBU not being absorbed according to the plan. The aim of this study is to identify the main causes of suboptimal budget absorption and to formulate strategies to optimize budget absorption at PT PLN UIP SBU in the future. Analysis of the potential factors causing the failure to achieve the budget absorption target is conducted through discussions and interviews, followed by Likert scale interval analysis of respondent perceptions to determine the main causes of the failure to achieve the budget absorption target. Subsequently, the formulation of the selected strategy uses analysis with the Analytic Hierarchy Process (AHP) method. Based on the research results, the first priority alternative is the standardization of the completeness of budget proposal documents (detailed scope of work, timeline, Bill of Quantities along with references, field survey documentation if needed, and others). The second priority is holding regular periodic meetings with PLN Headquarters regarding budget needs and the bidding process at PLN Headquarters. The third priority is tightening monitoring and risk management evaluation for each project, followed by the fourth priority, which is holding regular meetings on the general plan for procurement unit auctions.
Peran Notaris dalam Proses Perubahan Status Perseroan Perorangan Menjadi Perseroan Persekutuan Modal Berdasarkan Undang-Undang Cipta Kerja Hayati Ukami, Susan; Muda, Iskandar; Ryan Bakry, Mohammad
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2272

Abstract

Kebijakan pemerintah dalam memberikan perlindungan hukum kepada pelaku usaha mikro dan kecil dilakukan dengan memberikan kemudahan pendaftaran legalitas kepada usaha mikro dan kecil dalam bentuk badan hukum Perseroan Perorangan. Melalui pengaturan Undang-Undang Cipta Kerja, Pendirian Perseroan Perorangan dapat dilakukan dengan 1 (satu) orang dan didirikan tidak memerlukan akta notaris. Pelaku usaha mikro dan kecil dapat melakukan pendirian legalitas usahanya secara mandiri dan tidak memerlukan peran notaris, karena pendirian cukup dilakukan dengan surat pernyataan pendiri. Apabila usaha yang dilakukan sudah tidak memenuhi kriteria usaha mikro dan kecil, maka pelaku usaha wajib merubah status usahanya menjadi Perseroan Persekutuan Modal. Perubahan status Perseroan Perorangan menjadi Perseroan Persekutuan Modal dilakukan dengan menggunakan akta autentik dari notaris. Dalam proses perubahan status ini diperlukan peran notaris, oleh karena perubahan status ini merupakan konsep baru dalam penerapan ketentuan Perseroan Terbatas, maka notaris harus mampu menentukan pilihan hukum, agar tindakan yang dilakukan tidak berimpliaksi bagi pelaku usaha, sehingga peran notaris dalam proses perubahan status dari Perseroan Peorangan menjadi Perseroan Persekutuan Modal menjadi vital.
INTERPRETASI MAHKAMAH KONSTITUSI TERKAIT UJI KONSTITUSIONAL PASAL 66 UNDANG-UNDANG JABATAN NOTARIS Muda, Iskandar
Jurnal Yudisial Vol. 13 No. 3 (2020): DOCUMENTARY EVIDENCE
Publisher : Komisi Yudisial RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29123/jy.v13i3.440

Abstract

ABSTRAK Uji konstitusional Pasal 66 Undang-Undang Jabatan Notaris, baik dalam Undang-Undang Nomor 30 Tahun 2004 maupun perubahannya yaitu Undang-Undang Nomor 2 Tahun 2014, setidaknya sampai saat ini sudah ada empat putusan Mahkamah Konstitusi terkait uji konstitusional pasal a quo, yaitu Putusan Mahkamah Konstitusi Nomor 49/ PUU-X/2012, 72/PUU-XII/2014, 22/PUU-XVII/2019, dan 16/PUU-XVIII/2020. Di mana uji konstitusional pasal a quo terkait pengaturan tata cara pemanggilan notaris untuk kepentingan penyidikan dan pemeriksaan. Berdasarkan pertimbangan hukum keempat putusan a quo, terlihat jelas Mahkamah Konstitusi telah melakukan interpretasi teks-teks hukum. Penelitian hukum normatif yang digunakan dalam penelitian ini dan dikarenakan pula objeknya adalah norma, dengan demikian teknik interpretasi dari isi norma tersebut adalah teknik yang paling sesuai untuk menjawab permasalahan. Yang pada akhirnya pula, kualitas penelitian hukum dapat diukur dari kualitas analisis konseptual, kualitas penalaran dan retorika, dan yang terakhir, kualitas referensi dalam teks. Hasil penelitian mengungkapkan bahwa keempat putusan a quo terlihat Mahkamah Konstitusi melakukan kegiatan interpretasi tekstual dan/atau meta-tekstual. Begitu pula, setelah diamati terdapat hubungan tidak langsung antara salah satu pertimbangan hukum Putusan Mahkamah Konstitusi Nomor 49/PUU-X/2012 dengan perubahan Pasal 66 sebagaimana terdapat dalam Undang-Undang Nomor 2 Tahun 2014; sehingga terjaga pula kehormatan notaris dengan diperlukannya sikap kehati-hatian dari penegak hukum dalam melakukan tindakan hukum terhadap notaris. Oleh karena itu pula keempat putusan a quo berbeda-beda amar putusannya, ada yang dikabulkan, tidak dapat diterima dan/ataupun ditolak.Kata kunci: jabatan notaris; interpretasi; undang-undang. ABSTRACT There have been four decisions of the Constitutional Court regarding the constitutional review of the a quo article in constitutional review Article 66 of the Law on Notary Position, both in Law Number 30 of 2004 and its amendments, namely Law Number 2 of 2014. There are the Constitutional Court Decision Number 49/PUU-X/2012, 72/PUU- XII/2014, 22/PUU-XVII/2019, and 16/PUU-XVIII/2020. The constitutional review of the a quo article related to the arrangement of the procedures for summoning a notary is for investigation and examination purposes. Based on legal considerations, the four a quo decisions clarify that the Constitutional Court has interpreted legal texts. Normative legal research is used in this study because the object is the norm. Thus the interpretation technique of the norm contents is the most appropriate technique to answer the problem. The last thing, the quality of legal research can be measured from the quality of conceptual analysis, the quality of reasoning and rhetoric, and nally, the quality of references in the text. The study results reveal that the four a quo decisions are seen by the Constitutional Court conducting textual and/or meta-textual interpretation activities. After observing, there is an indirect relationship between one of the legal considerations of the Constitutional Court Decision Number 49/ PUU-X/2012 with amendments to Article 66 as contained in Law Number 2 of 2014. To maintain the notary honor, law enforcers need a cautious attitude in taking legal actions against notaries. Therefore, the four a quo decisions have different verdicts; some are granted, cannot be accepted, and/or rejected. Keywords: notary position; interpretation; law.
The Importance of Implementing Environmental Management Accounting in Manufacturing Companies in Indonesia Saribu, Ardin Dolok; Erlina, Erlina; Muda, Iskandar; Putra, Adi Syah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4290

Abstract

This research aims to determine how environmental management accounting is implemented and essential in manufacturing companies. Environmental management accounting has a vital role in mediating environmentally friendly innovation. The compliance aspect significantly affects the implementation of environmental management accounting. Environmental management accounting can help management to improve the company's environmental performance to support sustainable development. Therefore, manufacturing companies need to pay attention to the importance of environmental management accounting in creating environmentally friendly innovations and improving the company's environmental performance to support sustainable development. The research method used is qualitative, with the author conducting a literature study by collecting data from various articles and several research journals and then analyzing it in more depth related to the research. In this research, it was concluded that applying Environmental Management Accounting in companies has many benefits and relevance in sustainable business.
Perbandingan Efektivitas Latihan Daya Tahan Aerobik dan Latihan Resistensi Terhadap Penurunan Gula Darah Harian Pada Lansia Di Puskesmas Puter Kota Bandung Ramania, Nia Sri; Alviana, Irana Mery; Rawildati, Awalia Dinis; Rachmatullah, Charis; Hartianto, Naufal Dzaki; Muda, Iskandar
JSKK (Jurnal Sains Keolahragaan dan Kesehatan) Vol 9 No 1 (2024)
Publisher : Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/jskk.2024.9.1.10

Abstract

Diabetes Mellitus (DM) is a chronic condition that occurs when there is an increase in glucose levels in the blood because the body cannot produce insulin or use insulin effectively. Insulin is an important hormone produced in the body's pancreatic gland, which transports glucose from the bloodstream into the body's cells where the glucose is converted into energy. This study uses a comparative study with experimental method to find out the comparison results of the treatment given to samples from aerobic exercise intervention treatment with resistance exercise, The first group will do Aerobic Endurance Exercise by walking for 20 minutes. While the second group will do Resistance Exercise by doing strength training or resistance training for 20 minutes, rest time is 15 seconds and the movement is done as many as 2 sets and 10 repetitions. Subject characteristics based on average age (61.58 ± 6.50), body weight (71.86 ± 9.76), body height (157.27 ± 8.99), and BMI of elderly people suffering from diabetes mellitus falls into the obese category with a value of (27.71 ± 4.23). The value of aerobic before exercise is (26.41 ± 33.67) after exercise it decrease (11.74 ± 10.28), resistance exercise before exercise is (31.74 ± 54.10) after exercise it decrease (9.33 ± 23.46). In this study it can be concluded that aerobic endurance and resistance exercise can reduce the increase in blood sugar in the elderly, but when compared to the two exercises, resistance exercise suppresses the increase in blood sugar more, of course with the appropriate intensity.
PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF MUSTAHIK, DAN LAMA USAHA MUSTAHIK TERHADAP PRODUKTIVITAS USAHA MUSTAHIK (Studi pada Baitul Mal Kota Banda Aceh) Muda, Iskandar; Arfan, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study is aimed to investigate the influence of productive zakat amount, mustahik productive age, and duration of mustahik enterprises towards the productivity of mustahik enterprises. The number of samples in this study are 38 mustahik who received productive zakat of Baitul Mal Banda Aceh and commited as small traders by using probability sampling technique with random sampling method and using the solvin formula.The data used are the secondary data which directly collected from Baitul Mal Banda Aceh office. To test the hipotesis this study used multiple regression analisys by using SPSS 23.The results of the study show that either simultaniously or partially, the productive zakat amount, mustahik productive age, and the duration of mustahik enterprises effect the productivity of mustahik enterprises.Keywords Productive Zakat, Mustahik Productive Age, Duration of Mustahik Enterprises, and the Productivity of Mustahik Enterprises
Regenerative Innovation and Ethical Design Based on Eco-Humanism And Their Impact on Corporate Performance And Market Positioning Naibaho, Togar; Harahap, Muhammad Iqbal; Muda, Iskandar
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1139

Abstract

This study aims to analyze the impact of regenerative innovation and ethical design based on the eco-humanism philosophy on company performance and market position of Rubberwood Baby Safety Harness products. Using sales simulation data for the 2020–2024 period, the study found that the use of regenerative rubberwood materials and the implementation of ethical design contributed significantly to improving the commercial performance of PT X. Product sales increased from 1,250 units (2020) to 2,840 units (2024) with a compound annual growth rate (CAGR) of 21.7%. The initial shipment to Japan in 2021 proved to be a catalyst for increasing international demand, indicated by an increase in export sales from 320 units (2021) to 1,180 units (2024). The results of a simulated consumer survey showed that 78% of respondents considered the use of regenerative materials as a factor in increasing the product's sustainability value, while 72% considered ethical design to increase trust and safety. Internally, the product's contribution to the company's revenue increased from 8.5% to 21.4% during the study period, with a net profit margin increase from 12.3% to 19.8%. These findings indicate that regenerative innovation and ethical design not only enhance the product's ecological value but also strengthen its market position, as evidenced by a distributor perception score of 4.4 out of 5 and a second-place ranking in the eco-friendly baby product category in the Japanese market based on a demand index simulation.
OPTIMIZATION OF STRATEGIC INVESTMENT DECISIONS USING A SINGLE INDEX MODEL Supitriyani; Elviani, Sri; Junita, Rachel; Muda, Iskandar; Abdullah, Noor Marini Haji
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i2.734

Abstract

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