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Iskandar Muda

Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara, Indonesia

Author-ID : 5888787

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Kajian Pengaruh Indeks Kemahalan Konstruksi (IKK), Pertumbuhan Ekonomi dan Alokasi Belanja Modal Terhadap Indeks Pembangunan Manusia (IPM) Di Sumatera Utara Iskandar Muda; Syafrizal Helmi; Azizul Kholis
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.347 KB)

Training to improve skill in managing and reporting regular BOS Fund in SMA/SMK I. Irawan; Iskandar Muda; Ari Irawan
Journal of Community Service and Empowerment Vol. 4 No. 1 (2023): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v4i1.23847

Problems related to the management of BOS funds are that they are still not optimal in implementing procedures and reporting of BOS funds. Conditions like this often trigger errors in data input and financial reporting of BOS funds that are not in accordance with Permendikbud No 6 of 2021. The purpose of this service is to increase the accountability of BOS funds reporting at Senior High and Vocational. The object of this service is the Education Authorities of Lubuk Pakam Sumatera Utara. The approach to implementing this community service is to carry out financial observations and training conducted by the community service team. The results of this community service activity show that the understanding of BOS chamberlain at Senior High and Vocational has been implemented in managing BOS funds. Procedures and reporting of BOS funds must comply with the principle of Accountability which is the principle of public accountability. This means that the budgeting process starting from planning preparation and implementation must be truly reportable and accountable. The implementation of the BOS funds at SMK program has followed the guidelines prepared by the Government in the 2022 BOS at Senior High and Vocational Technical Guidelines by prioritizing the concept of School Based Management (SBM), namely the principles of self-management and participatory, transparent, accountable, democratic, effective and efficient, orderly administration and reporting, and mutual trust. In the SBM concept, schools are required to independently explore, allocate, demand priorities, control and be accountable for empowering resources, both to the community and the government.

Building Block in Digital Tax Administration: Literature Review Nurhayati Nurhayati; Iskandar Muda; Sambas Ade Kusuma
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i2.282

The success of tax administration can be seen from the high awareness of taxpayers and private parties who are responsive to e-filing programs and tax services. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. This study aims to present a literature review on Building Blocks in Tax Administration. The study focuses on the definition of research questions outlining problems, therefore, research questions are formulated, characteristics of respondents, problems solved, results obtained and constraints detected by implementing Building Blocks in Tax Administration. The results obtained by implementing Building Blocks in Tax Administration are as a form of identifying groups of individuals, companies and governments to increase tax compliance and to reduce tax evasion, create models and be able to design models related to increasing taxpayer compliance in paying taxes.

Study Literature Review of the Rise of Tax Avoidance Practices Raya Puspita Sari Hasibuan; Iskandar Muda; Sambas Ade Kesuma
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i2.269

This study aims to find out how many companies are trying to avoid taxes. This research was conducted by observing a number of papers, namely by documenting various articles related to tax avoidance and then adapting them according to several categories until finally there were 313 articles that could be used. Initially there were 644 articles, then adapted based on the selection of abstracts and several inappropriate criteria so that the number became 404 articles, and then read again until finally there were 313 articles that could be examined. In this study, the fact is that many companies are trying to avoid taxes, utilizing the services of tax consultants in order to reduce the amount of corporate tax that must be paid. In addition, the company always tries to use a variety of very subtle techniques so that the tax authorities cannot find out, there is a very significant difference in relation to carrying out tax evasion by taking advantage of loopholes in the law compared to carrying out illegal tax evasion and this will certainly lead to new problem for the company. Thus, the urgency of paying taxes will always be supervised and monitored by the government due to certain targets in an effort to increase the realization of tax revenues every year.

A Systematic Literature Review Information Technology Sophistication: Capital and Performance Ady Putra Sinambela; Sambas Ade Kesuma; Iskandar Muda
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i2.270

This Systematic Literature Review aims to conduct a literature review in the field of technological sophistication with data from all international research publications in the field of accounting information systems. The relevant data in this review were obtained from 50 articles from 1994 to 2022 globally. The results of research in many articles that discuss the relationship of information technology in improving company performance, various results methods describe the relationship between Information Technology business and strategic alignment. So that in this alignment strategy emerges important attention to the views by business and IT (Information Technology) executives around the world (Raymond and Coretau, 2009, Johnson and Lederer, 2010). The purpose of this article is to add a detailed literature review so that it can be used by academics and practitioners in understanding the resources needed to maximize technological sophistication. This can be obtained by exposing information technology literature related to company performance. It is hoped that this article will be useful for ongoing discussions regarding sophistication of technology in companies.

Factors Determining The Adoption of E-Procurement in Developing Countries: A Systematic Literature Review Zulkarnain Zulkarnain; Iskandar Muda; Sambas Ade Kesuma
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i2.281

Technology is present to have an impact on business processes, E-Procurement is one form of this technological development. E-Procurement is a transaction for the procurement of goods and services by using internet services as a connecting tool in the transaction process. This research investigates the determinants of adopting e-procurement in several developing countries. This study reinforces the results of previous research on the determinants of E-Procurement adoption presented in the form of a systematic literature review (SLR). To evaluate and understand the patterns or themes of the selected documents, a systematic literature review is then carried out. In this study, 157 documents from various countries were published in peer-reviewed journals from 2000-2022 which were systematically reviewed. The results of the study reveal that in general the determinants of an entity in adopting E-Procurement are politics, socio-economic, demographic, geographical, government regulations, supplier participation and intentions, external organizational pressure, internal organizational support, network connectivity/integration, increased task or convenience in work, organizational culture, perception of resources, company size, electronic systems for processing orders and invoicing, organizational factors, readiness factors, supply factors, strategic factors, policy factors, innovation factors (Trust, Excellence/ benefits and image) moderating factors (uncertainty), Current Problems, Facilitators, inhibitors, potential benefits, Quality of Information (Online Information, Purchasing Procedures) and Quality of Logistics Fulfillment (accuracy of orders fulfilled, timely orders fulfilled).

Analisis penggunaan metode Altman Z-Score dan Springate untuk mengetahui potensi terjadinya Financial Distress pada perusahaan manufaktur sektor industri dasar dan kimia Sub Sektor semen yang terdaftar di Bursa Efek Indonesia 2000-2020 Rahma Sari Harahap; Iskandar Muda; Rina br Bukit
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1576

The objective of the research is to find out the result of predicting bankruptcy, using Altman Z-Score and Springate methods in the manufacturing companies of basic industrial and chemistry sectors, cement sub-sector listed on BEI (Indonesia Stock Exchange) in the period of 2000-2020 and to determine the most accurate predicting method of bankruptcy to be applied in the manufacturing companies in basic industrial and chemistry sectors, cement sub-sector. The research employs descriptive quantitative method. The samples are taken by using purposive sampling method with three manufacture companies in basic industrial and chemistry sectors and cement sub-sector. The data are analyzed by using the accuracy and error levels in each predicting method of bankruptcy, and each method shows different prediction. The result of financial distress prediction, using Altman Z-Score shows that there are 19 financial distress predictions, 26 non-financial distress predictions, and 18 gray area predictions. The result of financial distress prediction, using Springate method shows that there are 22 financial distress predictions and 41 non-financial distress predictions, the result of the calculation in accuracy and error levels, using Springate method, shows that Springate method is the most accurate with the accuracy level of 65.08% and the error level of 34.92% .

Impact of Corporate Social Responsibility on the Effectiveness of Companies' Business Activities Marina V. Vasiljeva; Alexander N. Semin; Vadim V. Ponkratov; Nikolay V. Kuznetsov; Evgeniy V. Kostyrin; Nadezhda N. Semenova; Marina I. Ivleva; Angelina O. Zekiy; Natalia V. Ruban-Lazareva; Alexander L. Elyakov; Iskandar Muda
Emerging Science Journal Vol 7, No 3 (2023): June
Publisher : Ital Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/ESJ-2023-07-03-08

Background: Corporate social responsibility (CSR) has a great influence on the sustainability of company development, so it can be considered a business model for business effectiveness. Objective: The objective of the research is to determine the mutual influence of real-estate companies’ activities and CSR effectiveness in different countries. This study examines indicators for assessing companies’ financial stability, CSR, and working capital management's influence on the activity effectiveness of real-estate companies. Methods/Analysis: Questionnaires, the principal component method, the Sobel test, and linear regression analysis are used to evaluate the relationship between CSR and the business performance of autocratic management-style companies. The authors’ algorithm for assessing a company’s financial stability, CSR, and capital management, which affect the efficiency of companies, is proposed. Findings: Empirical analysis has shown that management has no mediating effect on CSR and enterprise performance relationships for companies with high financial stability and working capital, though it has a stimulating effect for low financial stability companies. CSR and business performance have positive relationships in companies, but despite financial stability growing, the autocratic leadership style reduces interest in CSR development. This paper conceptualizes the impacts of CSR on the effectiveness of companies. Novelty: The novelty of this study is to create theoretical and practical provisions aimed at laws and regulations. Doi: 10.28991/ESJ-2023-07-03-08 Full Text: PDF

Pendampingan Pengelolaan Keuangan Desa Menurut PDTT 07 Tahun 2021 Irawan Irawan; Erlina Erlina; Iskandar Muda; Esa Setiana; Debbi Chyntia Ovami; Junawan Junawan
Journal of Social Responsibility Projects by Higher Education Forum Vol 3 No 3 (2023): Maret 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v3i3.3023

The purpose of implementing this service is to provide a deeper understanding regarding village financial management. The current implementation of village fund management refers to the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (PDTT) of the Republic of Indonesia Number 7 of 2021 concerning Priority for Using Village Funds with village authority. PPM activities have been carried out smoothly and have provided Village Apparatus knowledge and skills regarding village financial management according to Permendes PDTT no 7 of 2021 Village apparatus should consistently implement the role of Village Accounting within the Village government environment in accordance with existing regulations. The results of this service can also be concluded that village financial management is a form of village accountability to the community and the central government. Community service activities regarding village financial management have been carried out in accordance with the plan, namely providing provision for understanding and ability to carry out planning, administration and reporting as well as accountability. This activity needs to be followed up with administrative management which is still lacking. Village apparatus should be able to formulate problems, gather relevant ideas, synthesize and evaluate information and apply ideas to make Village government financial performance analysis.

DETERMINANT ANALYSIS OF LABOR ABSORPTION IN NORTH SUMATRA Reni Ria Armayani; Anriza Witi Nasution; Nurmala; Sugianto; Iskandar Muda
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 4 No. 1 (2022): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/attijarah.v4i1.507

As for the ways and efforts to increase the number of workers at work, there may be several influencing factors including: UMP, GRDP, Investment, Inflation and Exports. The research was conducted to examine the number of workers absorbed in North Sumatra for the 2011-2020 period so that it can be studied. This type of data uses secondary data from BPS, Sakernas (National Labor Force Survey), and the Ministry of Manpower. The method was studied using a quantitative associative approach with multiple linear regression models assisted by the E-views 9.0 computer program. The results of data processing stated that the UMP, Investment and Export had a positive effect. GRDP and Inflation have a negative effect. positive and negative signs on each variable explain that a positive sign if there is an increase in each independent variable has an impact on the increase in the dependent variable and vice versa. Variables that are not significant are UMP, Investment, and Inflation. Meanwhile, the significant variables are GRDP and Exports.

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 Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Angelina O. Zekiy Anggi Pratama Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifuddin Maulana Arini Arini 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 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 Faisal Faisal Umardani Hasibuan Fanny Metungku Firman Syarif Firmansyah Gabriela CM Sormin Geby Citra Ananda Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Haryono Umar Hasibuan, Renika Hastati, Sri Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Inggrid Lidya Panjaitan 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 M. Irsan Nasution M. Satrya Mutthaqin Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadjib Nadjib Naibaho, Jahoras Victor Natalia V. Ruban-Lazareva Natasya Octaverina Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa 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 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 Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Shendy Dennison Shendy Dennison Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Situmeang, Chandra Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Syafrizal Helmi Syahrun, Syahrun Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tri Pamungkas, Ferdy Tuti Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Windhatria, Inna Yoserizal Yudhistira A. Pratama Yunanda Eka Putra Yuniati Yusrizal Yusrizal Yusrizal Yusrizal Zuhandi Zul Azmi Zulia Hanum Zulkarnaen Zulkarnaen Zulkarnain Zulkarnain Zulkarnain

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