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All Journal Journal of Economics, Business, & Accountancy Ventura SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Emerging Science Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Gondang: Jurnal Seni dan Budaya Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi MALIA International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Jurnal PAI Raden Fatah Jurnal Mantik ADIL : Jurnal Hukum Accounting Profession Journal (APAJI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Social Science Journal of Community Service and Empowerment Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Al-Hikmah Jurnal AgroSainTa: Widyaiswara Mandiri Membangun Bangsa Journal of Social Responsibility Projects by Higher Education Forum International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Info Sains : Informatika dan Sains International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Gesture: Jurnal Seni Tari Locus Journal of Academic Literature Review Journal of Innovation Research and Knowledge International Journal Of Economics Social And Technology Journal of International Conference Proceedings International Journal of Economics (IJEC) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Social Science International Journal of Economic, Technology and Social Sciences (Injects) AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Inovasi Akuntansi JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Penelitian Pendidikan Indonesia JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Jurnal Sains Materi Indonesia Jurnal Standardisasi Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Mulawarman Nursing Indonesia Journal International Journal of Management, Economic and Accounting PESHUM Young Journal of Social Sciences and Humanities Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin
Iskandar Muda
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara, Indonesia
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The Influence of Apparatus Competence, Internal Control and Financial Systems on Fraud Prevention with Morality as Moderation Andrini Akbar; Iskandar Muda; Amlys Syahputra Silalahi
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.768

Abstract

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.
DETERMINANTS OF SUCCESS IN VILLAGE FUND MANAGEMENT WITH GOAL COMMITMENT AS A MODERATION Muhammad Salman; Iskandar Muda; Andri Soemitra; Yusrizal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3482

Abstract

This study aims to examine the influence of Human Resources, Community Participation and Leadership Behavior on the Success of Village Fund Management with Goal Commitment as a Moderator. The respondents of this study were 54 people obtained through purposive sampling, from a total of 124 respondents who were village staff in 5 villages in Langsa Baro District, Langsa City. The number of respondents was obtained using the Slovin formula. The data obtained were analyzed using the Partial Least Square (PLS) analysis technique. The equation models analyzed were the outer model and inner model. The results showed that Community Participation, Leader Behavior and Goal Commitment had a significant effect on Village Fund Management, while Human Resource Quality did not have a significant effect on the Success of Village Fund Management. Furthermore, goal commitment was unable to moderate the influence of human resources, community participation and leader behavior on the success of village fund management.
Determinants of Customer Sharia Financial Management Behavior in Choosing Multiguna-Asn Financing Through Income Santi Arafah; Yunanda Eka Putra; Iskandar Muda; Andri Soemitra; Yusrizal
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 9 No. 1 (2025): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v9i1.6331

Abstract

This research aims to determine the determinant factors that influence sharia financial management behavior through income on mutliguna ASN financing at PT Bank Sumut Syariah KCPsy Marelan. The population and sample in this research were 98 customers who were registered in Mutliguna-ASN financing. Data analysis in this study used SEM-PLS analysis techniques. The results of the research conducted with a confidence level of 95% based on sig. 5%, states that sharia financial literacy, financial experience and sharia financial attitudes affect sharia financial management behavior, while income does not affect sharia financial management behavior. Individual income greatly contributes to managing their finances due to the desire and satisfaction factors that want to be fulfilled, especially in Multiguna-ASN financing. This financing is one of the ideal solutions for middle to lower class people who face economic limitations, because it provides easier and faster access to customers to obtain the funds needed, but this financing is only intended for ASN.
FINANCIAL PERFORMANCE IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW INTEGRATING ESG AND GOVERNANCE Hasibuan, Renika; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to systematically review the literature on financial performance in the digital era by integrating Environmental, Social, and Governance (ESG) factors and corporate governance. Employing a Systematic Literature Review (SLR) methodology based on the PRISMA framework, this review analyzes 71 selected articles published between 2018 and 2025. The findings reveal a complex interaction between digitalization, ESG practices, and governance mechanisms in shaping corporate financial outcomes. The study contributes by identifying key themes, research gaps, and providing future research directions for achieving business sustainability and long-term value creation.
Manajemen Risiko dalam Sistem Pengendalian Manajemen: Kajian Literatur Sistematis atas Pendekatan Teoretis, Konteks Global, dan Transformasi Strategis Heri Enjang Syahputra; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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

Abstract

Kajian ini merupakan refleksi literatur sistematis terhadap 40 artikel terindeks Scopus (2015–2024) yang membahas manajemen risiko dalam konteks akuntansi dan sistem pengendalian manajemen (MCS). Studi ini mengidentifikasi tren publikasi, variabel, teori, metode, serta temuan utama. Hasil menunjukkan peningkatan perhatian terhadap integrasi manajemen risiko dalam strategi, kinerja, dan tata kelola. Teori dominan mencakup Teori Kontingensi, Institusional, dan Balanced Scorecard. Studi ini menyoroti kebutuhan penguatan pendekatan kuantitatif dan eksplorasi konteks negara berkembang serta sektor nirlaba. Penelitian selanjutnya disarankan mengadopsi pendekatan teoritis integratif dan cakupan kontekstual yang lebih luas.
ANALYSIS OF FACTORS INFLUENCING FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX IN 2022-2024 Restauli Simarmata; Iskandar Muda; Abdillah Arif Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3635

Abstract

This study investigates the factors influencing financial performance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. As the food and beverage sub-sector plays a pivotal role in economic development and contributes significantly to Indonesia’s GDP and export value, understanding the financial determinants is crucial. Using agency theory as a framework, this research analyzes the impact of four financial ratios Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM) face off Return on Assets (ROA). The study applies a quantitative approach with panel data regression and utilizes secondary data from annual reports of 71 food and beverage companies over three years. Fixed Effect Model (FEM) was selected as the best fit based on Chow and Hausman tests. The results reveal that DER and NPM significantly affect ROA, where DER negatively impacts financial performance, while NPM has a strong positive influence. In contrast, CR and TAT do not exhibit statistically significant effects on ROA. These findings suggest that capital structure and profitability management play essential roles in enhancing corporate performance, while liquidity and asset utilization require further strategic alignment to improve outcomes in this sector.
Regional Investment Analysis through Gross Fixed Capital Formation (GFCF) Components in the Gross Regional Domestic Product (GRDP) of Way Kanan Regency Azzakia, Alvira Rizky; Laia, Klara Srikandi; Iskandar Muda
Young Journal of Social Sciences and Humanities Vol. 1 No. 3 (2025): Young Journal of Social Sciences and Humanities
Publisher : Yayasan Bayt Shufiya Nusantara

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Abstract

Investment is an asset intended to obtain economic benefits such as interest, dividends and royalties, and social benefits, so that it can improve the government's ability to provide services to the community. Investment is reflected in the Gross Fixed Capital Formation (GFCF) component, which is part of the Gross Regional Domestic Product (GRDP). This study aims to analyze the development of GFCF in Way Kanan Regency during the 2020-2024 period connecting it to the investment accounting perspective, the method used is descriptive quantitative with secondary data obtained from the publication of GRDP according to Way Kanan Regency expenditure 2020-2024 published by BPS (Central Statistics Agency).
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

Abstract

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.
Equity Analysis of Local Government: A Case Study of Deli Serdang Regency, North Sumatra Province, Based on Government Financial Reports and IFRS Principles Putri Tunggal Dewi; Kayyisa Fahani; Iskandar Muda
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.986

Abstract

This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.
Analisis Deskriptif Literasi Digital Keuangan Syariah dan Religiusitas terhadap Minat Adopsi Layanan Digital Berbasis AI pada Perbankan Syariah di Indonesia Muflihul Fadhil; Tedi Hermansyah; Faisal; Iskandar Muda; Andri Soemitra; Yusrizal
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 5 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i5.28852

Abstract

Penelitian ini bertujuan untuk menganalisis secara deskriptif bagaimana literasi digital keuangan syariah dan tingkat religiusitas masyarakat memengaruhi minat adopsi layanan digital berbasis kecerdasan buatan (Artificial Intelligence/AI) pada perbankan syariah di Indonesia. Dengan menggunakan pendekatan deskriptif kualitatif, penelitian ini menelaah berbagai sumber sekunder seperti laporan Otoritas Jasa Keuangan (OJK), Bank Indonesia (BI), publikasi Komite Nasional Ekonomi dan Keuangan Syariah (KNEKS), serta literatur akademik terkini yang relevan dengan tema digitalisasi dan ekonomi syariah. Hasil penelitian menunjukkan bahwa adopsi AI dalam perbankan syariah membawa perubahan signifikan terhadap cara bank memberikan pelayanan kepada nasabah, baik dalam efisiensi waktu, personalisasi layanan, maupun deteksi risiko. Namun, keberhasilan adopsi tersebut tidak hanya ditentukan oleh kesiapan teknologi, tetapi juga oleh tingkat literasi digital keuangan syariah dan nilai religiusitas masyarakat.Literasi digital membantu masyarakat memahami fungsi, keamanan, dan kehalalan layanan AI, sementara religiusitas memperkuat kepercayaan terhadap penerapan teknologi yang sesuai dengan prinsip syariah.Kombinasi keduanya menciptakan ekosistem perbankan digital syariah yang adaptif, transparan, dan berlandaskan nilai spiritual. Penelitian ini menegaskan bahwa penguatan literasi digital dan nilai religius masyarakat merupakan langkah strategis untuk mempercepat transformasi perbankan syariah di era digital. Dengan pemanfaatan AI yang etis dan sesuai maqāṣid al-syarī‘ah, sistem keuangan syariah Indonesia dapat tumbuh lebih inklusif, berkelanjutan, dan berdaya saing global.
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 Dhian Rosalina Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Ebigel Damesui Tampubolon Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Endi Zunaedy 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 Fanny Metungku Fathiyah Salsabila Azzahrah Fenny Julistine Tarigan 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 Jailani Syahputra Siregar 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 Lydia Yuntika M. Irsan Nasution Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Maqdisa Putri Rafie Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Melly Sabila Meutia Dewi 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 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 Risanty 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 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 Wahyuni Maisarah Pane Wilda Anabia Prasasti Windhatria, Inna Yola Yolanda Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain