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Iskandar Muda

Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara, Indonesia

Author-ID : 5888787

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Risk-Based Information System Audit: A Literature Review and Its Implications in Accounting Alexandro Munthe; Cherin Mahulae; Iskandar Muda
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/zknzvm95

This paper examines the concept of Risk-Based Information System Auditing (RBISA) and its implications within the field of accounting. As organizations increasingly rely on digital technologies and automated accounting systems, the demand for more adaptive and risk-oriented audit methodologies has grown substantially. Drawing from existing literature and established frameworks such as COBIT, ITAF, and COSO, this study explores how risk-based auditing enhances the reliability, efficiency, and integrity of financial information systems. The paper highlights the core principles of RBISA (risk identification, assessment, control testing, and reporting) and emphasizes its role in strengthening internal controls, improving audit efficiency, and supporting proactive risk management. Moreover, it discusses how technological tools such as data analytics and automated audit trails improve audit quality while also introducing new skill requirements for auditors. The findings suggest that RBISA contributes to improved governance, financial transparency, and compliance with regulatory standards. Ultimately, this study underscores the importance of integrating risk-based and technology-driven auditing approaches in modern accounting practices to enhance accountability and organizational resilience.

Computational Accounting Theory: Addressing Breton's Epistemological Critique Through Artificial Intelligence and Blockchain Technology Indah Rodhiyah; Shara Ketty Moretta; Iskandar Muda
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/q7zqma85

The scientific legitimacy of accounting has been contested for decades, with recent critiques questioning whether it possesses the characteristics of a scientific discipline. Breton's 2019 analysis argued that traditional accounting theory fails to meet fundamental scientific standards because of its normative orientation and its lack of predictive capability. This conceptual paper examines technological developments between 2020 and 2025 and proposes a theoretical framework, Computational Accounting Theory, that addresses these epistemological concerns. Through a systematic analysis of recent literature, we demonstrate that machine learning algorithms provide falsifiable predictions with measurable accuracy, while blockchain-based systems establish fundamentally different epistemological foundations compared to conventional accounting. Our framework identifies four distinguishing characteristics: descriptive-predictive orientation, empirical falsifiability, practical implementability, and paradigmatic structure. Evidence from implementations in major accounting firms and empirical studies supports the viability of this framework. However, challenges, including algorithmic bias, transparency deficits, and regulatory lag, remain significant. This research provides novel theoretical foundations for understanding accounting as a computational discipline, identifying implications for methodology, practice, and education.

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

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.

Akuntansi pada Negara dan Perusahaan (Berdasarkan Perspektif AI, ML, dan IoT) Nara Pelita Sari Kaban; Susan Cornelya Hermina; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/90jayj62

Artikel ini membahas perbedaan konseptual dan institusional antara praktik akuntansi di negara dan perusahaan. Dengan merujuk pada pemikiran Gaétan Breton yang menekankan akuntansi sebagai konstruksi sosial dan institusional, analisis ini menggambarkan bagaimana tujuan politik, logika manajerial, sistem akuntabilitas, serta struktur insentif membentuk praktik akuntansi pada kedua domain tersebut. Paper ini juga mengkaji bagaimana teknologi modern seperti Artificial Intelligence (AI), Machine Learning (ML), dan Internet of Things (IoT) mentransformasi praktik akuntansi saat ini. Hasil studi menunjukkan bahwa meskipun secara teknis terdapat konvergensi dalam penggunaan basis akrual, praktik akuntansi sektor publik dan privat tetap berbeda secara fundamental karena perbedaan tujuan, insentif, dan konteks institusional.

Transformation of Audit and Compliance Management through Robotic Process Automation: A Case Analysis of Deutsche Bank Nelly Reinalda Sidabutar; Yuli Anra Damanik; Iskandar Muda
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/f0jay443

This article analyzes the transformation of audit and compliance functions through the implementation of Robotic Process Automation (RPA) at Deutsche Bank as part of its broader initiative to modernize business processes and meet increasingly complex regulatory requirements. Using Britton’s process management framework and empirical evidence from reputable international journals, the study evaluates the role of RPA in enhancing operational efficiency, expanding audit coverage, and strengthening the effectiveness of internal control systems. Rule-based automation enables consistent data processing, improves the quality of audit evidence, and accelerates compliance reporting. Furthermore, this research highlights that digital transformation through RPA requires not only technological capability but also strategic alignment, workforce readiness, and robust governance structures. The findings demonstrate that RPA implementation at Deutsche Bank reduces manual errors, increases reporting transparency, and supports continuous auditing and real-time compliance monitoring.

Transforming Accounting Theory through the Application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT): Approaches to Business Model Innovation, Risk Management, and Financial Prediction Pratiwi Sidauruk; Grace Fiftyrina Sibarani; Iskandar Muda
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/ga47hm23

The integration of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT) into accounting practices is revolutionizing traditional frameworks, offering new opportunities for business model innovation, enhanced risk management, and improved financial prediction. This paper explores the intersection of these emerging technologies with accounting theory, examining their transformative impact on financial reporting, auditing, and decision-making processes. AI and ML algorithms enable more accurate forecasting, anomaly detection, and automated decision-making, while IoT technologies facilitate real-time data collection and analysis, creating new avenues for operational efficiency and predictive capabilities. Despite these advancements, challenges such as the "black-box" nature of AI, the need for interpretability, and the integration of these technologies into existing systems remain. This study provides a comprehensive framework for understanding how these technologies reshape accounting practices, proposing theoretical models and strategies to address these challenges. The paper also highlights future research opportunities, emphasizing the need for accounting scholars to explore the theoretical implications of AI, ML, and IoT, and to collaborate with interdisciplinary teams to fully leverage the potential of these technologies in the accounting field. This abstract highlights the key themes of business model innovation, risk management, and financial prediction, and introduces a theoretical perspective on how these technologies are reshaping accounting practices.

Theoretical Foundations of Corporate Governance and Board of Directors: A Systematic Literature Review Maqdisa Putri Rafie; Irananda Sihombing; Fahmi Natigor Nasution; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4e5vvs83

This study conducts a Systematic Literature Review (SLR) of corporate governance and board of directors research published between 2020-2025. Using data from leading academic databases including Scopus, Web of Science, and ScienceDirect, this research analyzes 20 peer-reviewed journal articles to identify the dominant theoretical framework, its conceptual and empirical relationship with governance mechanisms, and the challenges and benefits of its application. The analysis reveals that Agency Theory is the most frequently used theoretical framework (appearing 10 times), followed by Stakeholder Theory (8 times) and Resource Dependence Theory (4 times). Agency Theory conceptually links board characteristics such as independence, audit committees, and oversight structures to objectives of reducing information asymmetry and aligning managerial interests with shareholders. Empirical evidence shows that board independence and well-structured audit committees correlate positively with financial reporting quality and firm performance, although effectiveness is influenced by ownership structures, state control, and institutional contexts. The application of Agency Theory provides significant benefits in strengthening oversight and accountability, but faces practical challenges related to genuine board independence, resource constraints, and institutional barriers particularly in emerging markets. This study concludes that while Agency Theory provides a strong conceptual foundation, its practical success depends heavily on institutional quality, board capability, and the broader governance ecosystem.

Mapping the Evolution of Sustainability Reporting Determinants: A Systematic Literature Review Across Organizational Capabilities and Institutional Pressures Wilda Anabia Prasasti; Christian Halomoan Hasibuan; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4wtpdt12

Sustainability reporting has become a strategic corporate practice that reshapes how organizations communicate environmental, social, and governance information to stakeholders. This study examines the determinants of sustainability reporting adoption and quality through a systematic literature review (SLR) of peer-reviewed studies (2023-2025). Drawing on Scopus-indexed articles selected in the PRISMA process, the review synthesizes key findings using a multi-theoretical framework and determinants of sustainability reporting. The results show that sustainability reporting is jointly shaped by internal organizational capabilities, such as corporate governance, leadership orientation, firm size, sector, profitability, and human capital, and external institutional pressures including regulation, capital markets, non-governmental organizations, socio-cultural norms, and technological systems. While institutional pressures expand disclosure, reporting quality depends critically on internal capabilities, with weak alignment leading to symbolic adoption. The study contributes a concise integrative framework to explain variations in sustainability reporting quality and identifies a structured agenda for future empirical research.

Co-Authors , Rahima Br Purba Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adina S Sembiring Ady Putra Sinambela Agus Christian Hutagalung Ahmad Kodri Fauzi Hasibuan Ahmad Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Alika Zahra Putri Chandra Alya Rizah Malihah Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Angelina O. Zekiy Anggi Pratama Anita Tarihoran Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifuddin Maulana Arini Arini Arlyta Gracia Budiman Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf azzahra, an suci Azzakia, Alvira Rizky Bahtiar Bahtiar Barus, Okky Putra Bonifasius Hamonangan Tambunan Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Christian Halomoan Hasibuan Christie Karla Cicilya Evangelista Yunani Purba Denny Irawan Dessy Lora Dearni Damanik Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Ebigel Damesui Tampubolon Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Enrich Van Bosar Sitorus Ericson Chandra ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fadlan Alkindi Fahmi Natigor Nasution Faisal Faisal Umardani Hasibuan Fanny Metungku Fathiyah Salsabila Azzahrah Fiona Ika Dewanty Firman Syarif Firman Syarif Firmansyah Gabriela CM Sormin Geby Citra Ananda Grace Fiftyrina Sibarani Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Hardea Putriani Fadhila Haryono Umar Hastati, Sri Hazri Wahyuni Ht. Suhut Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Indah Rodhiyah Inggrid Lidya Panjaitan Irananda Sihombing Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Januar Samuelson Gea Jhon Boris Clinton Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Khaira Amalia Fachrudin Khumaidi Ku Halim Bin Ku Ariffin Laia, Klara Srikandi Laura Wahdatul Lihar Marandra Lukmanul Hakim Siregar Lydia Yuntika M. Irsan Nasution M. Satrya Mutthaqin Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Maqdisa Putri Rafie Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Melly Sabila Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Idam Alfaroji Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadila Sawaliya Nadjib Nadjib Naibaho, Jahoras Victor Nara Pelita Sari Kaban Natalia V. Ruban-Lazareva Natasya Octaverina Nelly Reinalda Sidabutar Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Pratiwi Sidauruk Putra, Yunanda Eka Putri Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmad Cahyadi Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raja Palti Tambunan Rani Febri Yani Raya Puspita Sari Hasibuan Reni Ria Armayani Renika Hasibuan Restauli Simarmata Richard Richard Ricky Ricky Ricky Rina Br. Bukit Rina Bukit Rina Bukit Rindi Andika Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Roy Satria O. Sunggu Rujiman Sabrina Jovanka Sabrina Jovanka Saidan Sany Lubis Salman Farisi Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kusuma Sambas Ade Kusuma Sambas Ade Kesuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Shara Ketty Moretta Shendy Dennison Shendy Dennison Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Situmeang, Chandra Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Susan Cornelya Hermina Syafrizal Helmi Syahrun, Syahrun Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tito Ali Hanif Tri Pamungkas, Ferdy Tuti Rahayu Umi Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Wilda Anabia Prasasti Windhatria, Inna Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnaen Zulkarnaen Zulkarnain Zulkarnain Zulkarnain

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Journal : Indonesia Economic Journal