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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal on Social Science, Economics and Art International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan International Journal of Applied Business and International Management PESHUM Harmoni Economics: International Journal of Economics and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Fahmi Natigor Nasution
Faculty Of Economic And Business Universitas Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Budget absorption optimization strategy of PT PLN (Persero) North Sumatra development holding unit Elwis Sitorus; Fahmi Natigor Nasution; Syahyunan Syahyunan; Nisrul Irawati; Iskandar Muda
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.470

Abstract

This research is based on the report of budget absorption realization at PT PLN UIP SBU not being absorbed according to the plan. The aim of this study is to identify the main causes of suboptimal budget absorption and to formulate strategies to optimize budget absorption at PT PLN UIP SBU in the future. Analysis of the potential factors causing the failure to achieve the budget absorption target is conducted through discussions and interviews, followed by Likert scale interval analysis of respondent perceptions to determine the main causes of the failure to achieve the budget absorption target. Subsequently, the formulation of the selected strategy uses analysis with the Analytic Hierarchy Process (AHP) method. Based on the research results, the first priority alternative is the standardization of the completeness of budget proposal documents (detailed scope of work, timeline, Bill of Quantities along with references, field survey documentation if needed, and others). The second priority is holding regular periodic meetings with PLN Headquarters regarding budget needs and the bidding process at PLN Headquarters. The third priority is tightening monitoring and risk management evaluation for each project, followed by the fourth priority, which is holding regular meetings on the general plan for procurement unit auctions.
Blockchain Accounting for Transparency, Accountability, and Audit Practice: A Systematic Literature Review Wilda Anabia Prasasti; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4262

Abstract

Blockchain has become a game-changing accounting technology that is changing how businesses document, validate, and report financial data. This study aims to examine the effect of blockchain on accounting, auditing, and financial reporting’s transparency and accountability by conducting a systematic literature review (SLR) of recent works (2023–2025). Drawing on 39 peer-reviewed articles from the Scopus database that as outlined in the PRISMA process, this review synthesizes key issues, research gaps, and directions of future research. Findings demonstrate that blockchain improves efficiency, security, fraud prevention, and data transparency, but adoption remains constrained by regulatory ambiguity, infrastructural limitations, and organizational resistance. Research gaps remain in developing economies, in adoption by accounting professionals, and in the integration of blockchain with accounting standards. Future research is suggested to address these challenges by combining socio-technical and institutional perspectives. The study significantly advances the understanding of scholars, practitioners, and policymakers of how to successfully and sustainably integrate blockchain technology into accounting systems.
Digitalization of SMEs Using Financial Technology: A Systematic Literature Review Thalita Syafira; Sambas Ade Kesuma; Keulana Erwin; Fahmi Natigor Nasution
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16484

Abstract

This study aims to analyze the role of Financial Technology (FinTech) in driving the digitalization of Micro, Small, and Medium Enterprises (MSMEs) through a systematic literature review. This study followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines in the article selection process, with data sourced from the Scopus database. From an initial search yielding 41 articles, 11 articles meeting the inclusion criteria were selected for further analysis. Additionally, this study employs bibliometric analysis using the VOSviewer software to map relationships among concepts in the literature. The results indicate that FinTech serves as the primary enabler of SME digitalization through three key dimensions: behavioral factors, capabilities, and performance. Behavioral factors, such as perceived benefits and social influence, are critical determinants of technology adoption. Meanwhile, digital capabilities and financial literacy play a role in enhancing the effectiveness of FinTech adoption. In terms of performance, FinTech-based digitalization has proven capable of improving operational efficiency, transparency, and the competitiveness of SMEs. However, the existing literature still shows significant fragmentation, with most studies examining these dimensions separately. Therefore, this study contributes by integrating these three dimensions into a single comprehensive conceptual framework to explain the role of FinTech in the digitalization of SMEs. These findings are expected to serve as a foundation for further research and provide practical implications for SME stakeholders, policymakers, and FinTech service providers.
THE FACTORS AFFECTING TRANSFER PRICING DURING COVID-19 WITH PROFITABILITY AS A MODERATING VARIABLE Jasmine; Fahmi Natigor Nasution; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

The purpose of this study is to examine and analyze whether tax rates, exchange rates, bonus mechanisms, and leverage affect transfer pricing, with profitability as a moderating variable, in healthcare subsector companies listed on the Indonesia Stock Exchange during COVID-19 period and the post-COVID-19 period. The research data were collected through documentation techniques by accessing secondary data from the official website of the Indonesia Stock Exchange. The sampling method used was purposive sampling. Hypothesis testing was conducted using moderated regression analysis. The results show that during the COVID-19 period, tax rates, bonus mechanisms, and leverage have an effect of transfer pricing. In addition, profitability is able to moderate the effect of tax rates on transfer pricing but does not moderate the other variables. In the post-COVID-19 period, tax rates and leverage affect transfer pricing, whereas exchange rates and bonus mechanisms do not have a significant effect. Furthermore, profitability is not able to moderate the effect of any variables on transfer pricing in the post-COVID-19 period.
The Effect of Profitability, Liquidity, and Leverage on Divi-dend Policy With Company Size as A Moderating Variable in Mining Sector Companies Listed on the IDX Sabariah Sabariah; Erlina Erlina; Fahmi Natigor Nasution
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.340

Abstract

Thisastudyaaims toaanalyze theaeffect ofaprofitability, liquidity, and leverage on dividend policy, as well asato examine ahe role of firm size as a moderatingavariable in mining sector companies listed on the IndonesiaaStock Exchangea (IDX) for the 2020 2024 period. Thearesearch employs a quantitative approach using panel data from 63 mining companies over the observation period (315 observations). The analysis was conducted using panel data regression (Common Effect Model), Moderated Regression Analysisa (MRA), aand Autoregressive Distributed Lag (ARDL) to identifyaboth short term and long-term relationships. Tests include classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) as well as partial hypothesis testing (t-test) and simultaneous testing (F-test). The results show that profitability (ROA) has a positive and significant effect on dividend policy, indicating that companies with higher profit performance tend to distribute larger dividends. Liquidity (CR) ahas no significant effect, suggesting that mining companies prioritize cash stability to support operations over dividend distribution. Leverage (DER) ahas a negativeaand significant effect, aconsistentawith the Trade-Off Theory which states that high debt limits dividend payments. Firm size does not moderate the relationship between the three variables and dividend policy, reflecting the capital-intensive and high-risk characteristics of the mining sector.
The Effect of Internal Control Effectiveness, Accountability, and Transparency on Corporate Financial Reporting Quality: The Moderating Role of Human Resource Competence Meifanny Azri Shafira; Erlina Erlina; Fahmi Natigor Nasution
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.343

Abstract

This study aims to analyze the effect of internal control effectiveness, accountability, and transparency on the quality of corporate financial reporting, with human resource competence as a moderating variable at PT Pelindo Multi Terminal. The research employs a quantitative descriptive method. The study population consists of 90 individuals, including directors, internal control systems, audit committee members, corporate secretariat, and the finance division, determined using a saturated sampling technique. Primary data were collected through questionnaires utilizing a Likert scale, and the data were analyzed using SmartPLS 4.0 software. The findings indicate that internal control effectiveness, accountability, and transparency have a positive and significant effect on the quality of corporate financial reporting. However, the moderation test results show that human resource competence is only able to moderate the relationship between internal control effectiveness and accountability on financial reporting quality. In contrast, for transparency, the moderation test demonstrates no significant effect, as it does not strengthen the relationship between transparency and financial reporting quality. These findings are expected to provide valuable insights for PT Pelindo Multi Terminal in achieving high-quality financial reporting.
ANALYSIS OF ERP SAP S/4HANA IMPLEMENTATION DESIGN TO IMPROVE PROCESS EFFICIENCY AND FINANCIAL REPORTING ACCURACY AT PT IAS Zaini Widya Ramadhani; Fahmi Natigor Nasution; Meilita Tryana Sembiring
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

PT IAS operates five business entities with four unintegrated ERP systems running in parallel — SAP ECC, SAP Business One, Acumatica, and Gamatechno. This condition has resulted in systemic inefficiencies, including a prolonged monthly financial close cycle, delayed group financial consolidation, manual intercompany reconciliation consuming 3–5 days per period, a data error rate of 2–5%, and 8–12 audit findings per year, with incomplete compliance with PSAK 110. This study aims to: (1) analyze the current state of PT IAS Group's financial reporting systems; (2) design an ERP SAP S/4HANA implementation to enhance process efficiency and reporting accuracy; (3) identify supporting factors and implementation challenges; and (4) develop an appropriate phased implementation roadmap. This study employs a qualitative descriptive approach using a case study method, with data collected through in-depth interviews, document analysis, and Root Cause Analysis (RCA) based on the Fishbone Diagram across five dimensions: People, Process, Technology, Data, and Governance. The findings indicate that SAP S/4HANA — encompassing the FI/CO, Group Reporting, MM, and SD modules, along with SAP BTP — is the optimal solution to address all identified gaps in the current state. The proposed implementation design is projected to reduce the monthly financial close to ≤3 working days (an 80% improvement), accelerate group consolidation to ≤2 days, improve reporting accuracy to ≥99.5%, and reduce audit findings to ≤2 per year. A three-year phased roadmap (2026–2028) is structured as follows: Phase 1: Finance Core (2026); Phase 2a: Source-to-Pay (2027); Phase 2b: Lead-to-Cash (2027); and Phase 2c: Technical & Governance (2027). The primary success factor is top management commitment and the IGH ecosystem, while critical risks — including poor master data quality and user resistance — are mitigated through a four-pillar change management strategy: People, Process, Technology, and Governance.
A Systematic Literature Review on Ethics and Artificial Intelligence in the World of Business and Accounting (2024-2025) Susan Cornelya Hermina; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6006

Abstract

The development of Artificial Intelligence (AI) has brought fundamental transformations to business and accounting practices, improving work efficiency, analytical accuracy, and organizational governance. However, these advancements also raise critical questions regarding ethics, professional responsibility, and human resource readiness. This study aims to conduct a Systematic Literature Review (SLR) of recent literature concerning the relationship between ethics, technology readiness, and AI implementation in business and accounting contexts. The review maps empirical and conceptual studies from 2024-2025, including research conducted in Vietnam, Lebanon, and Indonesia. The findings reveal that AI adoption success is influenced by technology readiness, perceived usefulness, and ease of use, yet it also heavily depends on ethical culture and organizational governance. Previous studies tend to overlook the role of moral factors, data transparency, and ethical oversight in AI implementation. Therefore, this study emphasizes the need for integration between digital ethics and technology readiness as a foundation for sustainable AI development in business and accounting.
The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025) Shara Ketty Moretta Situmorang; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6368

Abstract

The development of information technology has brought about significant transformations in global financial reporting practices. The digitalization within the domain of financial reporting, notably marked by the utilization of the extensible Business Reporting Language (XBRL) standard, Digital Financial Reporting (DFR), and big data-based disclosure systems, has become a major focus of research in the last decade. This study aims to identify trends, gaps, and future research directions regarding the role of information technology in improving the transparency and value relevance of financial reports through a Systematic Literature Review (SLR) approach to 10 international scientific articles indexed by Scopus published in the period 2020–2025. The research method used the PRISMA approach, which includes identification, screening, feasibility, and inclusion. The analysis was conducted by grouping the research results based on key themes such as corporate governance, XBRL adoption, financial information transparency, and the impact of technological advancements on the value relevance of financial information. The study's findings indicate that the use of information technology serves as a key driver in enhancing the quality, accessibility, and reliability of financial reporting. However, the effectiveness of its implementation varies across countries, depending on the readiness of infrastructure, regulations, and corporate governance. Furthermore, research gaps were identified regarding the integration of XBRL, climate change disclosure, and the concept of double materiality in sustainability reporting.This research provides an academic contribution in mapping the development of the concept of digital financial reporting and the direction of future research, particularly regarding the integration of big data-based information systems and artificial intelligence (AI) in corporate reporting
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISSIONERS AND ENVIRONMENTAL DISCLOSURE ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE IN CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2024. Moza Safira; Fahmi Natigor Nasution; Ibnu Austrindanney Sina Azhar
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.v5i6.4858

Abstract

This study aims to analyze the influence of independent board of commissioners and environmental disclosure on firm value with financial performance as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024. This study employs a quantitative approach. The research population consists of consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024, with a sample of 22 companies selected using purposive sampling technique, resulting in 88 observations during the research period. The type of data used is secondary data, and the data analysis techniques employed are panel data regression and Moderated Regression Analysis (MRA). The research findings indicate that an independent board of commissioners has a positive and significant effect on firm value, environmental disclosure has a negative and significant effect on firm value, and financial performance significantly moderates and strengthens the influence of an independent board of commissioners on firm value.
Co-Authors Amlys Syahputra Silalahi Elwis Sitorus Erlina Erlina Firman Syarif Frisky Anistya Ibnu Austrindanney Sina Azhar Isfenti Sadalia Iskandar Muda Jasmine Keulana Erwin Meifanny Azri Shafira Meilita Tryana Sembiring, Meilita Tryana Moza Safira Nahzwha Andariesta Nelly Reinalda Sidabutar Nisrul Irawati Sabariah Sabariah Sambas Ade Kesuma Shara Ketty Moretta Situmorang Susan Cornelya Hermina Syahyunan Syahyunan Thalita Syafira Thioly T. Sitanggang Wilda Anabia Prasasti Willman S Zaini Widya Ramadhani