Article Per Year (5 Year)
p-Index From 2021 - 2026
5.877
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Teknologi Pendidikan Jurnal ASET (Akuntansi Riset) Jurnal Dedikasi Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Akuntansi dan Keuangan Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ProBisnis : Jurnal Manajemen Jurnal Kajian Ilmu Pendidikan (JKIP) East Asian Journal of Multidisciplinary Research (EAJMR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Land Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economic: Journal Economic and Business Jurnal Ekonomi, Manajemen, Akuntansi Jurnal VARIDIKA
Jufri Darma
Universitas Negeri Medan
Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Land Journal

 1 
TRANSPARANSI PELAPORAN KPI DALAM LAPORAN KEUANGAN PERUSAHAAN Herminta Munthe, natalia; Armando, Fendi; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4528

Abstract

Penelitian ini bertujuan untuk mengkaji pentingnya transparansi pelaporan Key Performance Indicator (KPI) dalam laporan keuangan perusahaan serta menganalisis manfaat dan tantangan penerapannya. Metode yang digunakan adalah literature review dengan menelaah berbagai jurnal ilmiah, buku, standar akuntansi, dan laporan tahunan perusahaan terkait pengungkapan KPI. Hasil kajian menunjukkan bahwa transparansi pelaporan KPI dapat meningkatkan kualitas laporan keuangan, memperkuat akuntabilitas, serta membangun kepercayaan investor dan pemangku kepentingan. Namun, tantangan yang dihadapi meliputi ketiadaan standar baku global, risiko manipulasi data, serta kesulitan pengukuran indikator non-keuangan. Implikasi dari penelitian ini menekankan perlunya komitmen manajemen dalam melaporkan KPI secara konsisten, dukungan regulator dalam membentuk pedoman pelaporan yang seragam, serta manfaat yang signifikan bagi investor dalam pengambilan keputusan ekonomi yang lebih tepat.
PERUBAHAN PERAN AKUNTAN DI ERA ARTIFICIAL INTELLIGENCE: KAJIAN LITERATUR AMBARITA, DENA CHRISTIN; Manullang, Elma Julia Rani; Trinadia, Windi; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4530

Abstract

Perkembangan Artificial Intelligence (AI) membawa perubahan signifikan dalam berbagai bidang, termasuk akuntansi. Kajian literatur ini bertujuan untuk mengidentifikasi perubahan peran akuntan sebelum dan sesudah hadirnya AI. Metode penelitian yang digunakan adalah studi literatur dari berbagai jurnal nasional dan internasional yang relevan pada periode 2017–2024. Hasil kajian menunjukkan bahwa peran akuntan mengalami pergeseran dari sekadar pencatat transaksi dan penyusun laporan manual, menuju peran strategis sebagai analis data, penasihat bisnis, dan auditor berbasis teknologi. Kesimpulan dari kajian ini menegaskan bahwa AI mendorong akuntan untuk meningkatkan kompetensi digital, etika, dan kemampuan analisis, serta menyesuaikan kurikulum pendidikan akuntansi di era digital. Hasil kajian ini memiliki beberapa implikasi penting. Pertama, bagi pendidikan akuntansi, perlu dilakukan penyesuaian kurikulum dengan menambahkan mata kuliah yang berfokus pada Artificial Intelligence (AI), data analytics, dan digital auditing agar lulusan memiliki kompetensi yang relevan dengan kebutuhan era digital. Kedua, bagi praktisi akuntansi, penelitian ini menekankan perlunya peningkatan literasi digital, kemampuan analisis data, serta pemahaman etika profesi di tengah pemanfaatan teknologi. Ketiga, bagi organisasi atau perusahaan, penerapan AI dalam akuntansi dapat menjadi strategi untuk meningkatkan efisiensi, akurasi, dan daya saing, sehingga diperlukan dukungan berupa pelatihan berkelanjutan bagi akuntan. Dengan demikian, implikasi penelitian ini menunjukkan bahwa AI bukan hanya tantangan, tetapi juga peluang yang harus dimanfaatkan untuk memastikan profesi akuntan tetap relevan dan bernilai strategis di era Society 5.0. Kata Kunci: Artificial Intelligence (AI), Peran Akuntan, Digitalisasi Ekonomi, Society 5.0, Otomatisasi Akuntansi, Audit Digital, Kajian Literatur. ABSTRACT   The development of Artificial Intelligence (AI) has brought significant changes across various fields, including accounting. This literature review aims to identify the transformation of accountants’ roles before and after the emergence of AI. The research method employed is a literature study based on relevant national and international journals published between 2017 and 2024. The findings indicate that the role of accountants has shifted from merely recording transactions and preparing manual reports to more strategic roles such as data analyst, business advisor, and technology-based auditor. The conclusion highlights that AI encourages accountants to enhance their digital competence, ethical awareness, and analytical skills, as well as adapt accounting education curricula to the digital era. The findings of this study carry several important implications. First, for accounting education, curriculum adjustments are needed by incorporating courses that focus on Artificial Intelligence (AI), data analytics, and digital auditing to ensure graduates possess competencies relevant to the digital era. Second, for accounting practitioners, this research emphasizes the necessity of enhancing digital literacy, data analysis skills, and a strong understanding of professional ethics in the midst of technological utilization. Third, for organizations or companies, the adoption of AI in accounting can serve as a strategy to improve efficiency, accuracy, and competitiveness, which requires continuous training support for accountants. Thus, the implications of this study indicate that AI is not merely a challenge but also an opportunity that must be leveraged to ensure the accounting profession remains relevant and strategically valuable in the era of Society 5.0.
STRATEGI CYBERSECURITY UNTUK PERLINDUNGAN DATA AKUNTANSI: KAJIAN LITERATUR SISTEMATIS 2021-2025 DAELI, IMAN SUYAKIN; Ningsih, Ririn Setia; Limbong, Karina Lolo; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4535

Abstract

The rapid digitalization of business processes has positioned accounting data as a strategic asset that is highly vulnerable to cyber threats such as ransomware, malware, and social engineering. Protecting this data is crucial not only to ensure operational continuity but also to maintain public trust and organizational accountability. This study aims to provide an in-depth review of relevant cybersecurity strategies for safeguarding accounting data, focusing on recent practices and technologies from 2021 to 2025. The research employed a Systematic Literature Review (SLR) approach by examining academic databases such as Scopus, Google Scholar, and SINTA, followed by content analysis and synthesized through a narrative synthesis method. The findings reveal that effective protection strategies emphasize a holistic and multilayered approach, including data encryption, role-based access control, multi-factor authentication, real-time system monitoring, and security audits. Beyond technical measures, employee training and awareness play a critical role in minimizing internal risks. In conclusion, the integration of advanced technologies with human factors and organizational policies significantly enhances the security of accounting data, ensuring data integrity while strengthening business resilience and sustainability in the digital era.
PERAN POSTULAT KEBERLANJUTAN USAHA (GOING CONCERN) DALAM AKUNTANSI: KAJIAN TEORI, IMPLEMENTASI, DAN IMPLIKASINYA TERHADAP PELAPORAN KEUANGAN Ginting, Aprita Ravenna; Rusli, Cindy Aulia; Sembiring, Dea Natalia; DAELI, IMAN SUYAKIN; Khairani, Wanda Dea; Darma, Jufri
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4579

Abstract

The going concern postulate is one of the fundamental concepts in accounting theory, which assumes that a company will continue its operations for the long term. This article aims to discuss the theoretical concept of going concern as an essential postulate in accounting, explain its application in financial reporting and auditing practices, and examine its impact on the reliability of financial statements. The study adopts a literature review method by analyzing various sources, including accounting standards such as PSAK No. 1 and IAS 1, as well as relevant academic studies. The results of the review indicate that the application of the going concern postulate plays a significant role in maintaining the consistency and credibility of financial statements. The assessment of this assumption requires professional judgment concerning a company’s financial condition, cash flows, and business prospects. If the going concern assumption cannot be maintained, it may lead to changes in the basis of financial statement preparation and reduce stakeholders’ trust. Therefore, a comprehensive understanding of the going concern postulate is essential to promote transparency and accountability in financial reporting.
Co-Authors Agnes Irene Silitonga Akbar Lubis, Ali Akhfini Ali Nurman Amanda Simalango, Meylin Ambarita, Dena Christin Amelia Utami, Febrina Amyra Putri Wahyuzan Anakampun, Arif Andri Zainal Ani, Putri Anjas Pradana Aprilia, Rodiah Arfan Ikhsan Armando, Fendi Aruan, Putri Angzelina Azizul Kholis, Azizul Azzahra Nasir, Latifah Barus, Rahulina Br Ginting, Jesika Trimanda Br Sinuhaji, Yuli Anastasya Choms Gary Ganda Tua Sibarani Choms Gary Ganda Tua Sibarani DAELI, IMAN SUYAKIN Damanik, Hellmy Winda Dani, Muhammad Riyan Debora Desnia Desy Amelia Sinaga Dewi Ratna Sari Dila Fajria Sianipar Dilla Ayu Kartika Diva Eldora Purba Dodi Pramana Elisabet Simanjuntak, Hana Fahruzi, Dimas Femmi Lorisya Laiya Fendi Irwan Gulo Gaffar Hafiz Sagala Ganda Tua Sibarani, Choms Gary Ginting, Aprita Ravenna Ginting, Egidius Egia Aginta Gita Sonia Marpaung Gultom, Joice Carmelita Halawa, Paskah Ria April Yanti Hanu, La Haryadi - Haryadi Haryadi Herminta Munthe, natalia Hidayah, Rizki Nur Hizkia Agustina Simaremare Ibrahim, Maulana Indah, Novita Janadiyah, Fadillah Julianti, Vina Junaidi Junaidi Kaerul Saleh Kartika, Dilla Ayu Khairani, Wanda Dea La Hanu Lenti Susanna Saragih Lia Pradita Limbong, Karina Lolo Manullang, Elma Julia Rani Maulida, Nadia Maura Rahma Azzahra Meilani, Fira Aisyah Miranda, Tengku Ms, Ade Novika Husna Muhammad Fahreza Sihombing Muhammad Reynal Muhammad Syafrizal Lubis Naswa Aprillia Putri Naufal Fauzan Siregar Nazwa Adinda Ningsih, Ririn Setia Nurani, Sabda Dian Nurhayani, Ulfa Nurliyani Nurliyani Nurwendari, Wenny Nurwendari, Weny Octavia, Yessi Panggabean, Novika Sarmauli Panjaitan, Eurica Imannuela Elfri br. Panjaitan, Ribka Joy Nejevrina Pasaribu, Devi Rahmadani Perangin-angin, Rivana Pratiwi, Yolanda Prayuda, Roy Purba, Hasna Cecilia Purba, Restina Puspita Dewi, Puspita Putri Lynna A. Luthan Putriku, Aurora Elise Ramadhana, M. Fitri Ramdhansyah Ramdhansyah Ramsul Nababan Regina Putri, Fannya Rini Herliani Rini Widiyanti Riyan Dani, Muhammad Rodiah Aprilia Rusli, Cindy Aulia Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Sembiring, Dea Natalia Siahaan, Sabda Dian Nurani Sibarani, Choms Gary Ganda Tua Simalango, Meylin Simanjuntak, Hana Elisabet Simatupang, Erik Martua Sinaga, Ferry Indra Sakti H Sinaga, Vincentia Siregar, Nadhifa Rizky Zahira Siregar, Tapi Rumondanag Sari Siregar, Yuliana Dewi Sitanggang, Cindy Milasari Sitanggang, Cindy Milasari Br Siti Sri Wahyuni Sitinjak, Meysie Tasya Ardella Sitompul, Haryani Pratiwi Sondang Aida Silalahi Sri Wahyuni Sridewi, Tuti Sriwedari, Tuti Surya Dharma Suyakin Daeli, Iman Syahfitri, Nia Sylvia Anastasya Marpaung Tabitha Marisi Uli Aritonang Tapi Rumondang Sari Siregar Tarigan, Srimonika Wulandari Taufik Hidayat Taufik Hidayat Thohiri, Roza Tiara, Ihsan Trinadia, Windi Tua Sibarani, Choms Gary Ganda Yoakim Simamora Yuliana Dewi Siregar