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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) 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 Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi PENG: Jurnal Ekonomi dan Manajemen International Journal of Education, Vocational and Social Science
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Evolusi Kebijakan Akuntansi di Era Digital: Implikasi Teori Akuntansi terhadap Akuntansi Berbasis Teknologi Setiawati, Riza; Faisol, Muhammad; Mukhtaruddin, Mukhtaruddin
ProBisnis : Jurnal Manajemen Vol. 16 No. 2 (2025): April 2025: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

Perkembangan teknologi digital telah membawa perubahan signifikan dalam berbagai aspek bisnis, termasuk bidang akuntansi. Sistem pencatatan dan pelaporan keuangan yang sebelumnya dilakukan secara manual kini telah beralih ke sistem berbasis teknologi yang lebih efisien, akurat, dan transparan. Artikel ini membahas bagaimana kebijakan akuntansi harus berkembang di era digital dengan mempertimbangkan teori akuntansi yang ada. Metode penelitian yang digunakan adalah studi literatur dengan menganalisis beberapa jurnal akademik yang membahas pengaruh teknologi terhadap kebijakan akuntansi. Hasil penelitian menunjukkan bahwa teknologi seperti artificial intelligence (AI), blockchain, big data, dan cloud computing memiliki dampak signifikan terhadap praktik akuntansi, terutama dalam meningkatkan efisiensi, keandalan, dan transparansi laporan keuangan. Namun, perkembangan teknologi ini juga menuntut adanya regulasi baru dalam aspek keandalan data, keamanan informasi, serta penerapan standar akuntansi yang sesuai dengan era digital.
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): May : 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.
Program Diorama Kearsipan Sebagai Sarana Literasi Budaya Pemustaka Di Aceh Almadania, Niswana; Ali Hasan, Nurhayati; Safri, T. Mulkan; Manan, Abdul; Mukhtaruddin, Mukhtaruddin
Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Vol. 9 No. 1 (2025): Juni
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/tik.v9i1.12736

Abstract

Indonesia has a rich cultural diversity, including Aceh, which is known for its history and traditions. However, globalization and modernization have led to cultural shifts, especially among the younger generation, who are increasingly exposed to new values. Libraries play a crucial role in cultural preservation, one of which is through the archival diorama at the Aceh Library and Archives Office, which integrates archives, art, and technology to enhance cultural literacy. This study employs a qualitative research method using interviews, observations, and documentation techniques. The findings indicate that the archival diorama is effective in improving cultural and historical literacy in Aceh. However, challenges such as the lack of descriptions in archival visualizations and limited individual access remain. Therefore, it is recommended to enhance information presentation, incorporate interactive technology, and expand promotional efforts to increase public engagement with the diorama. ABSTRAK Indonesia memiliki keberagaman budaya yang kaya, termasuk Aceh, yang dikenal dengan sejarah dan adat istiadatnya. Namun, globalisasi dan modernisasi menyebabkan pergeseran budaya, terutama di kalangan generasi muda yang semakin terpapar nilai-nilai baru. Perpustakaan memiliki peran penting dalam melestarikan budaya, salah satunya dengan diorama kearsipan di Dinas Perpustakaan dan Kearsipan Aceh yang memadukan arsip, seni, dan teknologi untuk memperkuat literasi budaya. Penelitian ini menerapkan pendekatan kualitatif dengan mengadopsi berbagai teknik pengumpulan data, termasuk wawancara mendalam, observasi langsung, serta analisis dokumentas. Hasilnya memperlihatkan bahwa diorama kearsipan berhasil dalam meningkatkan pengetahuan tentang budaya dan sejarah Aceh. Namun, terdapat kendala seperti minimnya deskripsi pada visualisasi arsip dan keterbatasan akses individu. Oleh karena itu, disarankan untuk meningkatkan inovasi penyajian informasi, menambahkan teknologi interaktif, serta memperluas promosi agar lebih banyak masyarakat dapat memanfaatkan diorama.
Studi Literature: Dampak Metode Variabel Costing terhadap Kinerja Keuangan Perusahaan Manufaktur Muhammad Rafi Putra Yusran; Martinus Priandono; Javier Iffat Habibbullah Marpaung; Cantika Mauli Tamara Marasin; Mukhtaruddin, Mukhtaruddin
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/hr153h31

Abstract

Penelitian ini mengkaji dampak metode variable costing terhadap kinerja keuangan perusahaan manufaktur melalui pendekatan Systematic Literature Review terhadap 33 studi selama periode 2014–2024. Hasil menunjukkan bahwa variable costing berperan penting dalam meningkatkan efisiensi biaya, profitabilitas, dan pengambilan keputusan strategis. Integrasi metode ini dengan pendekatan seperti Activity-Based Costing, target costing, dan digitalisasi biaya memperkuat akurasi pelaporan keuangan serta mendukung keberlanjutan bisnis. Temuan ini menegaskan bahwa variable costing merupakan alat manajemen biaya yang adaptif dan relevan untuk industri manufaktur modern.
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

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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.
Co-Authors Abdul Manan Agil Novriansa Alhanannasir, Alhanannasir Ali Hasan, Nurhayati Almadania, Niswana Bernadette Robiani Cantika Mauli Tamara Marasin Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Failasufa, Mila Febriani, Fenti Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Helmy Royaldi Ika Sasti Ferina, Ika Sasti Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Junaidi, Nabila Arie Kartasari, Shelly Febriana Krisna Praditya Marliana Marliana, Marliana Martinus Priandono Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muizzuddin Muizzuddin, Muizzuddin Nazari, Esa Cahyani Novelia, Riska Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Prasetyawati, Tyas Pungki Purnomo, Pungki Purba, Anggi Martuah Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Santoso, Rizki Agung Setiawan, Eka A Setiawati, Riza Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Zahrani, Olivia Putri