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All Journal Jurnal Akuntansiku Jurnal Teknik JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) JURNAL SAINTIS Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Pengabdian kepada Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri International Journal of Economics, Management and Accounting Indonesia Economic Journal
Firman Syarif
Universitas Sumatera Utara (USU)
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Pengaruh Penambahan Admixture Adhesive Manufacturer 78 Terhadap Kuat Tekan Beton Dengan Metode Self Healing Concrete: The Effect of Additional Admixture Adhesive Manufacture 78 On The Concrete Compressive Strength Using the Self-Healing Concrete Method Hasyim, Nanda; Syarif, Firman; Kurniawan, Mahadi; Anggrena, Vella
JURNAL SAINTIS Vol. 23 No. 01 (2023)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/saintis.2023.vol23(01).25239

Abstract

[IN] Penelitian ini menggunakan metode Self Healing Concrete yang dimana beton diharapkan mampu memperbaiki dirinya sendiri dari kerusakan retakan dengan memanfaatkan bakteri yang didapat dari ekstrak limbah sayuran. Untuk mengetahui peningkatan kekuatan beton setelah dicampur dengan bahan tambah limbah tomat dan Mastersure1007 additive dengan metode self healing concrete dengan variasi limbah sayuran 3%, dan 0,8% Mastersure 1007 dan Mengetahui pengaruh penambahan ekstrak limbah sayuran dan Mastersure 1007 pada beton dengan metode self healing concrete terhadap kuat tekan beton Penelitian ini bersifat eksperimen (reserch) yang dilakukan dilaboratorium dengan mengacu pada ISO 140440 dengan benda uji berbentuk silinder sebanyak 27 sampel. Dan akan dilakukan uji tekan. Hasil dari penelitian ini, kuat tekan beton tanpa diretakkan variasi 1% adhesive manufacturer 78 dan 3%, 5%, 7%, 9% limbah sayuran secara berturut-turut adalah 44,59 Mpa, 42,28 Mpa, 42,71 Mpa, 49,85 Mpa, 41,25 Mpa, sedangkan kuat tekan beton diretakkan variasi 3%, 5%, 7%, 9% secara berturut-turut adalah 36,85 Mpa, 38,02 Mpa, 42,16 Mpa, 44,68 Mpa. Nilai slump pada beton campuran 1% adhesive manufacturer 78 memiliki nilai 43 mm, pada beton variasi 3%, 5%, 7%, 9% secara berturut-turut adalah 44,33 mm, 45,66 mm, 48,33 mm, 53,66 mm, sedangkan beton diretakkan memiliki nilai slump variasi 3%, 5%, 7%, 9% secara berturut-turut adalah 48,66 mm, 47 mm, 44,33 mm, 42,66 mm. Pemulihan retakan pada beton yang dilihat secara visual dengan perawatan selama 28 hari, dapat menutup retakan yang berukuran sehelai rambut pada beton. [EN] This study uses the Self Healing Concrete method where the concrete is expected to be able to repair itself from crack damage by utilizing bacteria obtained from vegetable waste extracts. To determine the increase in the strength of concrete after being mixed with tomato waste and adhesive manufacturer 78 (AM78) additive with a self-healing concrete method with variations of vegetable waste 3%, 5%, 7%, 9% and 1% adhesive manufacturer 78 and to know the effect of adding vegetable waste extract and Adhesive Manufacturer (AM78) on concrete with self-healing concrete method for the recovery of cracks that occur in concrete. This research is experimental (reserch) conducted in the laboratory with reference to SNI 03-2834-2000 with a cube-shaped test object of 27 samples. The treatment period is 28 days and a pressure test will be carried out. Crack recovery in concrete can only be seen visually by taking pictures. The results of this study, the compressive strength of the uncracked concrete was 1% adhesive manufacturer 78 and 3%, 5%, 7%, 9% vegetable waste respectively 44.59 Mpa, 42.28 Mpa, 42.71 Mpa, 49.85 Mpa, 41.25 Mpa, while the compressive strength of cracked concrete with variations of 3%, 5%, 7%, 9% respectively were 36.85 Mpa, 38.02 Mpa, 42.16 Mpa, 44.68 MPa. The slump value in the 1% adhesive manufacturer 78 mixed concrete has a value of 43 mm, the variation of 3%, 5%, 7%, 9% concrete is 44.33 mm, 45.66 mm, 48.33 mm, 53 respectively. .66 mm, while the cracked concrete has slump values of variations of 3%, 5%, 7%, 9% respectively are 48.66 mm, 47 mm, 44.33 mm, 42.66 mm. The visual restoration of cracks in concrete with 28 days of treatment can close hair-sized cracks in concrete.
ABA DOA (Android-Based Attendance for D-III Accounting Lecturers) Using the USU Vocational Faculty Location Authorization Feature Machfudz, Emir Syarif; Sinaga, Annisa Fitri; Zufria, Ilka; Syarif, Firman
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.15457

Abstract

Abstract This research details the development of Android-based Attendance Application for D-III Accounting Lecturers (ABA DOA) using Appsheet platform and utilizing LATLONG() and DISTANCE() functions for location validation. The development method applied is Rapid Application Development (RAD). ABA DOA provides convenience for lecturers with a self-photo feature as proof of validation, while integrating GPS and Google Maps to validate the location of attendance. The application results show efficiency in academic management with an optimal level of security. The LATLONG() function is used to determine the location coordinate point, while DISTANCE() is used to measure the distance between the authorized coordinate point and the attendance location. This research highlights the importance of technological innovation in supporting academic activities and campus management. The conclusion of this research is that ABA DOA successfully optimizes the attendance process with a high level of validation and security, making a positive contribution to the efficiency and effectiveness of study program management.
THE EFFECT OF ENVIRONMENTAL COST AND CARBON ACCOUNTING ON PROFITABILITY WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Heli; Rina Br. Bukit; Firman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2243

Abstract

This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. It is based on the emergence of research urgency as there is still a knowledge gap about environmental cost management and carbon accounting pratices which specifically affect profitability, especially in the mining sector which has unique challenges in its operations and environmental impact. This is causal, quantitative research and uses secondary data. There are 47 mining companies listed on the Indonesian Stock Exchange in 2021-2023 as a population. Research sample of 22 companies were selected using a purposive sampling technique with companies’ criteria that present financial reports for 3 consecutive years, earn profits during the 2021-2023 period and presenr a sustainable report for the preriod of 2021-2023. This research uses hypothesis data testing for logistic regression analysis using Eview 12 software. The results of data testing show that environmental costs have a positive and significant effect on profitability (H1 accepted). Carbon Accounting has a positive and significant effect on profitability (H2 accepted). Environmental performance has a significant effect moderates the relationship between environmental costs and profitability (H3 accepted) and Environmental performance has a significant effect moderates the relationship between carbon accounting and profitability (H4 rejected)
The Influence of Quality of Productive Assets, Liquidity, and Profitability on Risk Management Disclosure with Company Size as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Rizki Marbun, Sri; Erwin, Keulana; Syarif, Firman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 7 (2023): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i7.85

Abstract

The research investigates the impact of productive asset quality, liquidity, and profitability on risk management disclosure in Indonesian banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. Utilizing Eviews 10 software, the analysis employs panel data regression, descriptive statistical tests, multiple linear regression, and moderation analysis. The sample comprises 22 banking companies, selected through random sampling, using secondary data. Findings indicate a significantly negative relationship between productive asset quality and risk management disclosure. Moreover, firm size amplifies this negative impact. In contrast, liquidity and profitability do not significantly influence risk management disclosure. Notably, firm size diminishes the significance of liquidity and profitability in the context of Indonesian banking companies. These results offer insights into the intricate dynamics of risk management disclosure and highlight the nuanced role of firm size in shaping these relationships.
A Systematic Review of the E-ServQual Theory in the E-Business Context (2020–2025) Simatupang, Ika Suryani; Kesuma, Sambas Ade; Muda, Iskandar; Syarif, Firman
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17798618

Abstract

This Systematic Literature Review (SLR) examines the application of the E-Servqual theory developed by Parasuraman et al. (2005) within e-business research published from 2020 to 2025. The review highlights that the E-Servqual model continues to be theoretically robust and practically relevant in assessing electronic service quality amid rapid digital transformation. Across the selected studies, the dimensions of Efficiency, System Availability, and Privacy consistently emerge as the most dominant factors influencing users’ evaluation of digital service excellence. These dimensions are especially critical as businesses increasingly rely on online platforms to deliver services, manage customer interactions, and support technology-based accounting processes. Most of the reviewed studies adopt a quantitative research approach, with survey instruments used to capture user perceptions of electronic service quality. The collected data are predominantly analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), demonstrating its popularity for measuring complex relationships between service quality dimensions and user satisfaction or behavioral intentions in digital environments. The consistent use of this analytical method also reflects the growing emphasis on empirical validation in e-business and digital accounting research. Overall, the findings of this SLR reinforce the position of E-Servqual as a flexible and comprehensive theoretical framework for evaluating service quality in technology-driven settings. Its adaptability allows researchers and practitioners to assess various digital platforms, including online marketplaces, financial technology services, and accounting information systems. Thus, E-Servqual remains an essential tool for understanding user experience and enhancing service performance in modern e-business ecosystems.  Keywords  : E-Servqual, Electronic Service Quality, E-Business, Digital Accounting, User Experience, SLR
Task Technology Fit and Financial Technology Adoption: A Systematic Literature Review on E-Money Contexts (2020-2025) Chairunnisa, Nanda; Kesuma, Sambas Ade; Syarif, Firman; Muda, Iskandar
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i2.1349

Abstract

The rapid advancement of financial technology has positioned electronic money (e-money) as a critical innovation in modern payment systems, making the alignment between technological capabilities and user requirements essential for successful adoption. This study conducts a systematic literature review to examine the application of Task–Technology Fit (TTF) theory in e-money and digital payment research published between 2020 and 2025, with the aim of synthesizing empirical evidence and identifying theoretical and methodological gaps in the existing literature. Following the systematic review protocol proposed by Kitchenham and Charters, a comprehensive search was conducted in the Scopus database using predefined keywords related to TTF and fintech, yielding 1,424 articles that were subsequently filtered through inclusion and exclusion criteria to obtain 26 primary studies. Quality assessment was performed using five predefined criteria, and data extraction addressed five research questions concerning TTF model types, research focus, theoretical integration, methodological approaches, and knowledge gaps. The findings indicate that 80.8% of the reviewed studies employed extended or hybrid TTF models integrated with behavioral theories, particularly UTAUT/UTAUT2 and TAM. Most studies focused on technology adoption, followed by utilization and fit-related analyses, with quantitative approaches dominating the literature and SEM-PLS emerging as the most frequently used analytical technique. Geographically, research was concentrated in European countries, notably the United Kingdom, the Netherlands, and Switzerland, with a marked increase in publications observed in 2024. Despite the robustness of TTF in explaining e-money adoption, the review identifies persistent gaps related to contextual factors such as digital literacy and trust, limited cross-cultural perspectives, and a lack of longitudinal and experimental designs, highlighting the need for stronger theoretical integration and broader methodological approaches to advance fintech adoption research across diverse socio-economic contexts.
A Systematic Review of Affordance Theory in Digital Transformation Research: Evidence from 2020–2025 Maramis, Yolanda Noviasari; Kesuma, Sambas Ade; Syarif, Firman; Muda, Iskandar
Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/factory.v4i2.1351

Abstract

This study presents a Systematic Literature Review (SLR) of research applying Affordance Theory in the context of digital technology from 2020 to 2025. A total of 49 peer-reviewed studies were analyzed to identify dominant constructs, mediating mechanisms, boundary conditions, and research gaps. The findings show that perceived, actualized, and technological affordances serve as core constructs explaining how digital features enable or constrain user behavior. Mediating factors such as trust, engagement, and learning orientation influence how affordances translate into digital outcomes, while contextual conditions such as organizational culture and technological complexity shape their effectiveness. Despite its growing application, the literature remains fragmented, with limited theoretical integration and methodological diversity. Future research should adopt process-oriented, longitudinal, and mixed-method approaches to enhance the explanatory power of Affordance Theory. This review contributes to a clearer theoretical understanding of how digital affordances drive behavioral and organizational transformation in the evolving digital era.
Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025) Pane, Wahyuni Maisarah; Kesuma, Sambas Ade; Risanty; Syarif, Firman; Muda, Iskandar
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17988225

Abstract

This systematic literature review examines research trends on Free Cash Flow (FCF) Theory between 2020 and 2025, focusing on its influence on corporate financial decisions, particularly dividend policy. Seventeen peer-reviewed articles were analyzed to identify patterns, key findings, and theoretical insights regarding FCF application across diverse organizational contexts. The review reveals that firms with higher free cash flow generally exhibit greater flexibility in dividend distribution, although factors such as ownership structure, market conditions, and external events, including the COVID-19 pandemic, can moderate this relationship. FCF also plays a crucial role in enhancing investment efficiency, managing agency conflicts, and signaling financial health to stakeholders. While the application of FCF Theory offers benefits such as improved shareholder value and stronger governance, it faces obstacles from firm-specific characteristics, regulatory differences, and market fluctuations, as well as challenges in accurately measuring free cash flow and interpreting its implications for corporate policies. Overall, FCF Theory remains a pivotal framework for understanding corporate financial behavior, emphasizing the need for contextual and empirical considerations in its application. Keywords: Free Cash Flow Theory; Dividend Policy; Corporate Financial Decisions; Agency Conflict; Corporate Governance; Investment Efficiency.
Transaction Cost Theory in Contemporary Accounting and Governance Research: A Systematic Literature Review (2020–2025) Lydia Yuntika; Sambas Ade Kesuma; Iskandar Muda; Firman Syarif
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qcvs7v70

Abstract

Transaction Cost Theory (TCT) has long served as a foundational lens for explaining organizational coordination, governance mechanisms, and the role of accounting systems in mitigating information asymmetry and opportunistic behavior. This study systematically reviews contemporary research published between 2020 and 2025 that applies TCT within the domains of accounting and governance. Using a structured search and screening procedure based on the Scopus database, 18 peer-reviewed open-access journal articles were identified as directly relevant to TCT applications in accounting and governance. The findings show that recent scholarship continues to rely on TCT to explain governance choices, contractual arrangements, internal control design, cost efficiency, and decision-making under uncertainty. Moreover, digital transformation, inter-organizational collaboration, and institutional pressures have substantially shaped the way transaction costs are conceptualized in modern organizations. This review synthesizes key themes, methodological patterns, and theoretical contributions, while outlining several avenues for future research, particularly in areas related to digital governance, data-driven control systems, platform economies, and hybrid organizational forms. Overall, the review demonstrates that TCT remains theoretically robust and practically relevant for contemporary accounting and governance research.
TRANSACTION COST THEORY IN DIGITAL, COLLABORATIVE, AND EMERGING MARKET CONTEXTS: A SYSTEMATIC LITERATURE REVIEW (2020–2025) Yuntika, Lydia; Kesuma, Sambas Ade; Muda, Iskandar; Syarif, Firman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kh83qt88

Abstract

This study conducts a systematic literature review of recent applications of Transaction Cost Theory (TCT) in digital, collaborative, and emerging market contexts between 2020 and 2025. Using Scopus-indexed journal articles screened through a PRISMA-guided process, this review synthesizes how TCT has been employed to explain organizational behavior amid technological transformation, inter-organizational collaboration, and institutional complexity in developing economies. The findings reveal that digital technologies reshape transaction costs by reducing traditional search, negotiation, and monitoring costs while introducing new risks associated with data governance, cybersecurity, and algorithmic oversight. The literature also highlights how collaboration in supply chains, international business, and interfirm alliances depends on hybrid governance mechanisms that combine relational and formal controls. In emerging markets, institutional voids, corruption risks, and legitimacy pressures further influence governance choices and transaction costs. This review identifies key research gaps related to digital auditing, sustainability governance, and cross-country comparisons, offering a future research agenda for expanding TCT in contemporary organizational landscapes.
Co-Authors Agus Darmawan Adi Ahmadi , Heri Ahmadi, Heri Anggrena, Vella Ashar Saputra Atti Kartikawati Erwin, Keulana Ferly Oktavia fina fadilah siregar Fitri Yati Harmiyati Hartati Dewi, Sri Hasyim, Nanda Heli Ilka Zufria Iskandar Muda Iskandar Muda iswanto Kahrywal, Kahrywal Kesuma, Sambas Ade Kurniawan*, Mahadi Kurniawan, Mahadi Lydia Yuntika Machfudz, Emir Syarif Maramis, Yolanda Noviasari Mildawati, Roza Nanda Chairunnisa Pane, Wahyuni Maisarah Qorib, Ahmad Rachmat Setiawan, Panji Raveena Putri, Citra Rina Br. Bukit Risanty Ritonga, Qonita Rizki Marbun, Sri Sahel, Sahel Sahril, Madian Sambas Ade Kesuma Saparuddin Siregar Sapitri Simatupang, Ika Suryani Sinaga, Annisa Fitri Suci Haryanti Yuntika, Lydia Zebua, Yolanda Yosephine