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All Journal Dinamika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sains Manajemen  Nitro Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi Indonesian Journal of Library and Information Science (IJLIS) International Journal of Education, Vocational and Social Science Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Dampak Just in Time (JIT) terhadap Kinerja Operasional : Literature Review Wahyudi Nur Hidayat; Krisna Praditya; Sabikah Ulima Paw Waz; Galang Hanipan; Helmy Royaldi; Mukhtaruddin, Mukhtaruddin
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3234

Abstract

In the face of increasingly intense business competition, improving operational performance has become a critical priority for companies. One widely adopted strategy to achieve efficiency is the Just In Time (JIT) system. This study applies a Systematic Literature Review (SLR) method to analyze the impact of JIT implementation on companies' operational performance. The findings reveal that JIT significantly contributes to reducing storage costs, enhancing production efficiency, speeding up distribution processes, and increasing operational flexibility and customer satisfaction. However, the success of JIT implementation largely depends on effective coordination with suppliers, technological readiness, and the competence of human resources.
DAMPAK KEBERLANJUTAN LINGKUNGAN PADA STRATEGIC COST MANAGEMENT: KESEIMBANGAN ATAU TRADE-OFF? Junaidi, Nabila Arie; Rafifah, R. A. Nisrina Sari Sanniyah; Utami, Faradina; Mukhtaruddin, Mukhtaruddin
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 1 (2025): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v6.i1.p42-53

Abstract

Dampak keberlanjutan lingkungan pada Strategic Cost Management (SCM) menjadi topik perdebatan antara keseimbangan biaya atau trade-off. Penelitian ini menganalisis hubungan keduanya melalui Systematic Literature Review (SLR) terhadap 46 artikel jurnal internasional. Hasil menunjukkan bahwa SCM berbasis keberlanjutan dapat meningkatkan efisiensi operasional, mengurangi risiko regulasi, dan memperkuat reputasi perusahaan melalui praktik seperti pengelolaan limbah dan efisiensi energi. Namun, integrasi keberlanjutan juga menimbulkan tantangan seperti biaya awal tinggi, kompleksitas regulasi, dan perbedaan kesiapan teknologi antarnegara. Faktor regulasi, kondisi ekonomi, dan komitmen manajemen menjadi penentu utama dalam menciptakan keseimbangan atau trade-off. Studi ini menyimpulkan bahwa perusahaan dapat mencapai keunggulan kompetitif jangka panjang dengan mengintegrasikan prinsip keberlanjutan ke dalam SCM yang didukung oleh strategi dan kebijakan yang tepat.
NON-FUNGIBLE TOKEN (NFT) DALAM EKONOMI DIGITAL: MENJEMBATANI KESENJANGAN ATAU MENAMBAH KOMPLEKSITAS KONTRAPRODUKTIF? Junaidi, Nabila Arie; Mukhtaruddin, Mukhtaruddin
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 1 (2025): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v6.i1.p27-41

Abstract

Non-Fungible Token (NFT) merupakan salah satu inovasi dalam dunia ekonomi berupa aset digital yang memiliki keunikan dalam aspek identitas dan kepemilikan yang menggunakan teknologi blockchain untuk menyimpan dan memverifikasi data. Penelitian ini bertujuan untuk melihat peran NFT dalam ekonomi digital, apakah NFT benar-benar menjembatani kesenjangan dalam digitalisasi ekonomi atau justru menambah lapisan kompleksitas yang kontraproduktif. Penelitian ini menggunakan metode Systematic Literature Review (SLR) untuk mengumpulkan data dari artikel-artikel yang berkaitan dengan topik NFT. Hasil penelitian ini menunjukkan bahwa peran NFT dapat memiliki potensi ganda sebagai jembatan kesenjangan sekaligus sumber kompleksitas kontraproduktif. Teknologi NFT mampu meningkatkan transparansi, memperluas akses ke pasar global, melindungi hak kekayaan intelektual, dan mendukung inovasi di bidang pendidikan, administrasi pertanahan, dan pembiayaan program SDGs. Namun, NFT juga menghadapi tantangan multidimensi seperti ketidakjelasan regulasi yang berpotensi memicu penipuan, pencucian uang, dan ketimpangan akses yang diperburuk oleh volatilitas pasar, spekulasi berlebihan, dan kesenjangan infrastruktur digital di negara-negara berkembang.
Analyzing The Role of The Audit Committee in Good Corporate Governance: Influence on Transparency and Accountability of Financial Reports Imelda, Imelda; Mukhtaruddin, Mukhtaruddin; Kartasari, Shelly Febriana
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1398

Abstract

This article aims to improve the effectiveness of the audit committee's supervisory and monitoring tasks, to encourage transparency and accountability of a company's financial statements in order to create good corporate governance. This study was conducted by collecting data through qualitative methods based on literature reviews from various sources including research articles, online news, and relevant journals. The study uses international-based articles such as sciendirect, scopus, emerald and sinta with publication years 2020-2025. This study finally used 30 relevant journals. The role of audit committee characteristics in corporate governance, such as board size, board independence, and board expertise have a significant influence on creating good corporate governance. Although some studies still provide inconsistent results regarding the application of characteristics and are considered to be an opportunity for manipulation of a company's financial reporting. A good corporate governance system is needed to resolve agency conflicts, such as monitoring, supervising business operations, and making the right decisions to reduce errors or fraud that may occur in a company. This study contributes to the basis for further research on the problems that occur regarding the characteristics of the audit committee.
The Implications of Library Service Development on Students’ Satisfaction at the State Islamic University in Indonesia Mukhtaruddin, Mukhtaruddin; Syukrinur, Syukrinur; Idris, Saifullah; Masrizal, Masrizal; Sulaiman, Sulaiman
Jurnal Ilmiah Peuradeun Vol. 10 No. 1 (2022): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v10i1.598

Abstract

This research focused on (1) the development of library services at the State Islamic University (hereafter UIN) in Indonesia, and (2) the implications of library services for students’ learning satisfaction at UIN in Indonesia. This research used mix-methods using a purposive sampling technique. The samples were three library directors, 12 librarians, and 345 students. Data collections involved interviews, observations, and questionnaires, while the data were analyzed using a descriptive approach. The results showed that UIN in Indonesia developed the library services through planning, developing facilities, improving librarian competencies, enhancing the collaboration or network between libraries, and developing the library services. The results also revealed that the quality of library services at UIN in Indonesia was categorized as good, with an average of 76.62%. In contrast, the level of student satisfaction concerning the library services of UIN was classified as satisfactory, with an average of 76.91%. The library services had a strong implication on UIN students’ satisfaction, with a correlation coefficient of 0.765. This means that library services have a strong relationship with UIN students’ learning satisfaction in Indonesia.
Fostering Harmony through Islamic Communication: A Case Study of FKUB Medan City Purba, Anggi Martuah; Mukhtaruddin, Mukhtaruddin
Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 24 No 01 (2024): Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Publisher : LP2M UIN Sayyid Ali Rahmatullah Tulungagung

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

Abstract

This study examines applying the Forum Kerukunan Umat Beragama (FKUB) in Medan City to maintain harmony between religious communities. FKUB plays an important role in enforcing policies and technical guidelines in interfaith peace. Using Jalaluddin Rakhmat's theoretical approach, this study explores how Islamic communication principles help maintain harmony and transform differences of opinion into friendship in Medan. This study uses a qualitative case study method with data collection techniques through documentation, interviews, and observations. Documentation includes analysis of official documents and reports of FKUB activities. Interviews were conducted with FKUB members and administrators to gain in-depth insight into the communication strategies they use. Direct observation of FKUB activities was conducted to see the dynamics of interactions between religious communities. The results of the study show that FKUB upholds two main principles of Islamic communication: Qaulan Syadidan (true and appropriate words) and Qaulam Ma'rufa (good words). Qaulan Syadidan ensures communication-based on honesty and accuracy, while Qaulam Ma'rufa encourages the use of polite and good language. These two principles have proven effective in creating constructive and harmonious dialogue in the diverse society of Medan City.
Fostering Harmony through Islamic Communication: A Case Study of FKUB Medan City Purba, Anggi Martuah; Mukhtaruddin, Mukhtaruddin
Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 24 No 01 (2024): Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Publisher : LP2M UIN Sayyid Ali Rahmatullah Tulungagung

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

Abstract

This study examines applying the Forum Kerukunan Umat Beragama (FKUB) in Medan City to maintain harmony between religious communities. FKUB plays an important role in enforcing policies and technical guidelines in interfaith peace. Using Jalaluddin Rakhmat's theoretical approach, this study explores how Islamic communication principles help maintain harmony and transform differences of opinion into friendship in Medan. This study uses a qualitative case study method with data collection techniques through documentation, interviews, and observations. Documentation includes analysis of official documents and reports of FKUB activities. Interviews were conducted with FKUB members and administrators to gain in-depth insight into the communication strategies they use. Direct observation of FKUB activities was conducted to see the dynamics of interactions between religious communities. The results of the study show that FKUB upholds two main principles of Islamic communication: Qaulan Syadidan (true and appropriate words) and Qaulam Ma'rufa (good words). Qaulan Syadidan ensures communication-based on honesty and accuracy, while Qaulam Ma'rufa encourages the use of polite and good language. These two principles have proven effective in creating constructive and harmonious dialogue in the diverse society of Medan City.
The Effect of Tax Rates on Tax Compliance in International Joint Venture: A Systematic Literature Review Putri, Mareta; Sihombing, Belandina Anita Sere; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2684

Abstract

This review systematically analyzes the literature on the effect of tax rates on tax compliance in International Joint Ventures. Of the 19 studies reviewed, 16 studies show that tax rates have a positive influence on International Joint Venture compliance, by increasing transparency, investment incentives, and financial stability. Meanwhile, the remaining 3 studies suggest that rate uncertainty can have a negative impact on joint venture compliance, especially in countries with unstable tax regulations. The results of this study provide a deeper understanding of the role of taxation in providing a reference for investors and policymakers in designing tax policies that are more conducive to cross-border investment.
Tax in the Digital Age: A Systematic Study on E-commerce and Taxation Policy Putri, Ayu Fitria; Prasetyawati, Tyas; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2686

Abstract

This study aims to analyze taxation policies in the digital era, particularly in the e-commerce sector, using a literature review approach based on 22 academic journals. The findings indicate that the most frequently used theories in e-commerce taxation research are the Tax Compliance Theory and Tax Awareness Theory, each cited in five journals. Additionally, qualitative research methods dominate at 38.1%, while quantitative methods account for 61.9% of the studies. Key factors influencing tax compliance in e-commerce include tax understanding and awareness, sanctions and law enforcement, trust in tax authorities, tax socialization, and tax regulations and policies. The proposed policy implications include enhancing education and socialization, strengthening regulatory frameworks and legal certainty, implementing tax incentives, and optimizing oversight and sanctions. This study highlights the necessity for taxation policies in the digital era to continuously adapt to improve compliance and create a fair and effective system for e-commerce businesses.
Audit Quality, Capital Intensity, Intellectual Capital, Tax Avoidance: Systematic Literature Review Yusnidar, Yusnidar; Mukhtaruddin, Mukhtaruddin
International Journal of Marketing & Human Resource Research Vol. 6 No. 2 (2025): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v6i2.2711

Abstract

Tax avoidance is one way to reduce the amount of tax paid by taxpayers by not violating or looking for loopholes in tax rules. With this Systematic Literature Review (SLR), researchers aim to explore trends in the influence of audit quality, capital intensity, and intellectual capital on tax avoidance and identify and analyze audit quality factors, capital intensity, and intellectual capital on tax avoidance by analyzing previous research from 2016 to 2025. The results show that audit quality has no effect on tax avoidance, capital intensity has a positive effect, and intellectual capital also has a positive effect. These findings are useful for policymakers for users who will carry out tax avoidance, and for academics, can be material to be developed in the following research.
Co-Authors Agil Novriansa Alfarizi, Ikhsan Alhanannasir Alhanannasir Astuti, Cantika wati famly Bernadette Robiani Damayani, Fitri Dasir Dasir Dirta Pratama Atiyatna Dwipa, Putri Balqis Sarah Fadlurahman, Rafi Failasufa, Mila Febriani, Fenti Fitriyani, Andi Adelia Dwi Florencia, Irene Tri Franko, Marvin Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Helmy Royaldi Ika Sasti Ferina, Ika Sasti Jamilah, Wardatul Junaidi, Nabila Arie Ka Utama, Hendri Kartasari, Shelly Febriana Krisna Praditya Marliana Marliana, Marliana Meilanda, Putri Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muizzuddin Muizzuddin, Muizzuddin Muzakki, Faiz Nazari, Esa Cahyani Novelia, Riska Nugraha, Ahmad Rafli Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Prasetyawati, Tyas Pratama, Bobby Pungki Purnomo, Pungki Purba, Anggi Martuah Putri, Ayu Fitria Putri, Mareta Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Raudhah, Putri Nur Rika Henda Safitri, Rika Henda Ruslan Ruslan Ruwary, Cinda Nongfasya Sabikah Ulima Paw Waz Saifullah Idris Santoso, Rizki Agung Saptian, Egi Saputri, Nyimas Dewi Murnila Sari, Rela Setiawan, Eka A Setiawati, Riza Sihombing, Belandina Anita Sere Sinta, Clara Sulaiman Sulaiman Syukrinur Syukrinur Taufik Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Yuliani Yuliani Yusnidar Yusnidar Zahrani, Olivia Putri Zurdiansyah, Zurdiansyah