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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 JIAR : Journal Of International Accounting 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
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THE INFLUENCE OF DIGITAL LITERACY AND SELF-EFFICACY ON DIGITAL ENTREPRENEURSHIP INTENTION WITH GROWTH MINDSET AS A MODERATOR. Henny Purnama Dewi; Ayu Teresia Hutauruk; Iskandar Muda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4453

Abstract

The rapid development of digital technology opens up significant opportunities for young people to innovate through digital entrepreneurship. However, unequal digital literacy skills and varying levels of self-efficacy among university students pose challenges in maximizing this potential. This study aims to explore the influence of digital literacy and self-efficacy on digital entrepreneurial intentions, with growth mindset as a moderating variable. Data were collected from 215 university students in Medan and analyzed using Structural Equation Modeling (SEM). The results show that growth mindset has a direct positive effect on digital entrepreneurial intentions and moderates the influence of digital literacy and self-efficacy on these intentions. Digital literacy does not show a significant direct effect, while self-efficacy has a negative effect on digital entrepreneurial intentions. These findings emphasize the importance of developing a growth mindset to strengthen students' ability to utilize digital technology and build confidence in facing the challenges of digital entrepreneurship. The practical implications of this study point to the need to integrate growth mindset development into digital literacy programs and entrepreneurship training in higher education.
The Role of HR Analytics as a Moderator in the Integration Model of HR Capabilities and Strategic Alignment on the Sustainable Performance of Plantation Sector Companies in North Sumatra Lubis, Saidan Sany; Batubara, Soulthan Saladin; Iskandar Muda
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1433

Abstract

This research seeks to examine the function of HR Analytics as a moderating variable in the integration model of HR Capabilities and Strategic Alignment concerning Sustainable Performance in plantation sector enterprises in North Sumatra. The study's background stems from the significance of the plantation sector as a primary contributor to the regional GRDP, despite encountering challenges in sustainability, digital readiness, and HR competencies. This study employed a quantitative methodology utilizing the PLS-SEM technique, involving 162 participants, including HR managers, plantation managers, departmental assistants, and sustainability officers. The results show that HR Capabilities don't have a big effect on Sustainable Performance, but Strategic Alignment does have a big negative effect. HR Analytics has a big effect on Sustainable Performance, but it doesn't change the link between HR Capabilities and performance. On the other hand, HR Analytics makes the link between Strategic Alignment and Sustainable Performance worse. These results show that HR digitalization and the use of analytics are important for plantation companies to make their business processes more flexible, efficient, and long-lasting.
Digital Audit: Technological Innovation and Its Impact on Audit Quality Stephanie Olivia br. Sihaloho; Cicilya Evangelista Yunani Purba; Iskandar Muda
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12354

Abstract

In essence, human beings are social creatures who continuously develop over time, producing various innovations that emerge from creative ideas. Within this scope, we analyze the adoption of digital audit technologies using the Innovation Diffusion Theory, identifying key factors that influence their acceptance and integration into audit quality. This effort aims to optimize the problem-solving process as a sustainable solution for increasing organizational performance and accountability. This study employs a Systematic Literature Review (SLR) to investigate the theme and confirm validity and reliability of the findings. The importance of auditors in justify professional competencies, adopting technological capabilities, and engaging in continuous development to remain relevant in a digital environment. This manuscript explains the progression of advanced technologies and their critical role in reshaping modern auditing practices. The study’s results reveal how the perceived attributes of innovation namely relative advantage, compatibility, trialability, complexity, and observability contribute to variations in audit quality and organizational trust. Further investigations are recommended to explore the ethical dimensions associated with automation in auditing, particularly in areas such as transparency, accountability, and independence. This study explores a highly relevant issue by analyzing how auditing practices are evolving in the context of digital transformation. Digital audit represents a new way of conducting assurance engagements using advanced technologies like AI, data analytics, and blockchain. Unlike traditional audits, it allows faster, automated, and data-driven processes. This focus recognizes the quickly changing business environment and the increasing significance of technological innovation in contemporary audit procedures.
A Systematic Literature Review on the Integration of Blockchain and Artificial Intelligence for Fraud Detection in Auditing Ebigel Damesui Tampubolon; Joy Renta Oktavia Hutauruk; Iskandar Muda
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12376

Abstract

The deliberate integration of advanced technologies has significantly transformed modern organizations, particularly in fraud detection and audit enhancement. This systematic review examines 30 scholarly articles published between 2020 and 2025, focusing on the integration of blockchain distributed ledger technology and artificial intelligence (AI) in audit frameworks. The findings reveal that blockchain ensures immutable audit records and data authenticity, while AI enables rapid anomaly detection and complex pattern recognition. When combined, these technologies greatly improve corporate governance, reduce fraud detection time from weeks to real-time, and increase detection accuracy by up to 95%. Using the UTAUT framework, the study identifies key factors influencing the adoption of blockchain-AI systems, including performance expectations, implementation effort, social influence, and organizational infrastructure. Organizations adopting these integrated solutions experience enhanced audit productivity, improved fraud detection precision, and increased stakeholder trust. However, significant challenges remain, such as complex implementation processes, high financial costs, regulatory uncertainties, and the necessity for organizational change management. Overall, this research provides a comprehensive framework for understanding how emerging technologies are revolutionizing fraud detection in auditing. It offers valuable insights and practical guidance for auditors, corporate leaders, and policymakers on effectively implementing blockchain-AI integrated systems. By addressing deployment challenges and leveraging their combined strengths, organizations can significantly strengthen fraud prevention strategies and elevate audit quality, marking a transformative step toward more transparent, accurate, and efficient auditing practices.
Integration of Knowledge Management Capability (KMC) mediated by AI Capability and Organizational Learning Agility for Sustainable Competitive Advantage in the Digital Era in Binjai City MSMEs Firmansyah; Rindi Andika; Iskandar Muda
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1438

Abstract

This research seeks to examine the function of HR Analytics as a moderating variable in the integration model of This study aims to examine the influence of Knowledge Management Capability, AI Capability, and Organizational Learning Agility on Sustainable Competitive Advantage in organizations using the Resource-Based View and Dynamic Capability approaches. Analysis was conducted using PLS-SEM to assess the direct and indirect effects between variables. The results show that AI Capability has a significant positive effect on Sustainable Competitive Advantage (36.1%), confirming that the use of AI plays a crucial role in building long-term competitiveness. In addition, Knowledge Management Capability is the most dominant variable, with a very strong influence on AI Capability (85.1%), and has a significant impact on Organizational Learning Agility (22.8%) and Sustainable Competitive Advantage (33.2%). This study also found that Knowledge Management Capability influences Sustainable Competitive Advantage indirectly through AI Capability (30.7%), which is the strongest mediating pathway, and through Organizational Learning Agility (14.3%). These findings confirm that knowledge management is a fundamental element in strengthening technological capabilities and learning agility, which ultimately enhances sustainable competitive advantage. This research provides theoretical contributions to the development of a knowledge-based integration model as well as practical implications for organizations in designing sustainable digital transformation strategies.
Analysis of Determinants of Gen Z Employee Performance Salman Farisi; Iskandar Muda
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1446

Abstract

This study aims to determine the effect of self-efficacy, training and work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City both partially and simultaneously. This research approach is associative. Partially there is a positive and significant influence between self-efficacy on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Partially there is a positive and significant influence between training on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Partially there is a positive and significant influence between the work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City. Simultaneously there is a significant positive influence between self-efficacy, training and work environment on the performance of Gen Z employees at PT. Wahana Putra Yudha Pematang Siantar City.
THE INFLUENCE OF HUMAN RELATIONS AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE AT PT. EVERBRIGHT MEDAN Asmaul Husna; Geby Citra Ananda; Iskandar Muda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4562

Abstract

This study aims to analyze the effect of human relations and work environment on employee performance at PT. Everbright Medan, as well as to examine the role of organizational commitment as a moderating variable. Data were collected from 215 employee respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that human relations have a positive and significant effect on employee performance, while the work environment has a negative but significant effect. Organizational commitment also shows a positive and significant impact on employee performance. However, the role of organizational commitment as a moderating variable is not significant in strengthening or weakening the effect of human relations and work environment on employee performance. These findings emphasize the importance of harmonious interpersonal relationships, a conducive work environment, and strengthening organizational commitment to enhance employee performance. The results are expected to serve as a basis for the company in designing more effective human resource management strategies.
Reconstructing Traditional Accounting Theory in the Era of Artificial Intelligence, Machine Learning, and the Internet of Things Aynil Ajijar Hamdani; Sovia Irawaty Sihombing; Iskandar Muda
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

This article develops a conceptual-theoretical reconstruction of the traditional vision of accounting theory in response to the rise of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT). Classical accounting theory built around principles of representation, verification, stewardship, conservatism, and periodicity is increasingly strained by the epistemic, ontological, and methodological consequences of technologies that generate real-time data, autonomous judgments, predictive computations, and algorithmic decision structures. This paper argues that AI and ML do not merely change the tools of accounting practice; they fundamentally challenge the assumptions about how accounting knowledge is produced, validated, and interpreted. IoT, as a pervasive data-generation infrastructure, further shifts accounting from an ex-post representation system to an ex-ante predictive ecosystem. Through conceptual analysis grounded in contemporary literature in accounting theory, information systems, and computational epistemology, this paper proposes a reconstructed theoretical model AI-Augmented Accounting Theory (A3T), which articulates new assumptions of ontology, epistemology, and methodology required for an AI-intensive accounting environment. The study contributes a clarifying framework for scholars attempting to reinterpret normative and positive theories of accounting under conditions of automation, autonomy, and real-time measurement, and outlines a comprehensive future research agenda for reconciling human judgment, algorithmic governance, predictive reporting, accounting ethics, auditability, and accountability. Keywords: Accounting theory, AI, machine learning, IoT, epistemology, ontology, conceptual framework, prediction, automation, digital accounting.  
Quality of Effective Audits and Audit Committees Riva Ubar Harahap; Nabilla Dwi Agintha; Sambas Ade Kesuma; Iskandar Muda Muda
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

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Performance Measurement at Universities: Systematic Literature Review Ade Elsa Betavia; Ahmad Sanusi; Iskandar Muda; Sambas Ade Kusuma
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

The success of a university is influenced by the implementation of performance measurement. Performance at the university can be seen in terms of finance and non-finance. One of the most widely used indicators to determine the success of a university is in its research dimension. Where rankings are based on research to assess the performance of a university do not reflect the overall quality of the university as in the field of teaching. For this reason, it is necessary to apply performance measurements that can assess several existing dimensions, one of which is the balanced scorecard (BSC) approach. By applying the right performance measurement, eating will be able to create improvements in all fields that lead to the realization of Good University Governance. This literature aims to present information about performance measurement at universities both in terms of measurement indicators and what methods are used in performance measurement. The constraints and benefits of performance measurement are also described in this literature. Lack of understanding of the purpose and process of using the Performance Measurement System is the biggest obstacle in the successful implementation of university performance measurement. Pressure from external parties such as stakeholders and cultural differences within the university make performance measurement not work properly.
Co-Authors , Rahima Br Purba Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adelya Soffy Sembiring 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 Alvira Rizky Azzakia Alya Rizah Malihah Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Andy Mulia Angelina O. Zekiy Anggi Pratama Anita Tarihoran Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifin Wahyudi Hasibuan 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 Bajongga Juan Nadi Togatorop 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 Hendry Glenn Yose Sinambela 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 Klara Srikandi Laia Ku Halim Bin Ku Ariffin Laia, Klara Srikandi Laura Wahdatul Lihar Marandra Lisbetria Simamora 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 Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raihan Syahaqi Panjaitan Raja Palti Tambunan Rajwa Khairi 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 Safira Putri Adity Saidan Sany Lubis Salma Nailatu Sifa Siregar 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 Shira Almira Rahman 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 Syifa Soleha Tasya Afriani 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 Yola Yolanda Yoserizal Yudhistira A. Pratama Yuli Anra Damanik Yuniati Yusrizal Yusrizal Yusrizal Zanetha Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain