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All Journal RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Manajemen Kreatif Jurnal
Hendra Harmain
UIN Sumatera Utara
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kedudukan Profesi Akuntan Dalam Perwujudan Sustainable Development Goals (SGD’s) 2030 Berbasis Green Technology Salim Azmal; Hendra Harmain; Yenni Samri Juliati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 6 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v5i6.3748

Abstract

This study aims to identify the accountant's role in the application of green technology in the context of the Sustainable Development Goals (SDG’s). The methodology used in this study was a qualitative method with a literary approach as the foundation for information relating to the Sustainable Development Goals, accountants, and green technology to improve and build human civilization. Changes and developments have persisted to this day. From technological developments to the economy to the standard of living of the people. The development of the world today focuses on the sustainability of environmental protection programs. All existing fields, including health, education, and business, are directed towards sustainability and environmental protection. Green technology is a recent trend that supports environmental sustainability. All industries, even the one usually known as accounting, must use green technologies. The achievement of the 2030 Sustainable Development Goals (SDG’s) program and the role of accountants in day-to-day operations are both discussed in this paper. Keywords: Accountant, SDG’s, Green Technology
Adaptasi Tugas Seorang Akuntan dalam Era Pemulihan Ekonomi di Masa Covid-19 Abdul Haris Kombih; Hendra Harmain; Laylan Syafina
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.5201

Abstract

The COVID-19 pandemic has had a far-reaching impact on various economic sectors around the world. Accountants, as key players in the financial and business systems, face significant challenges in dealing with the profound changes taking place in the global economy. This study aims to investigate the adaptation of tasks performed by an accountant during the economic recovery amid the COVID-19 pandemic. This study focuses on the role of accountants in assisting companies, organizations and their clients to deal with the challenges and opportunities faced due to prolonged crisis situations. Through qualitative analysis and a review of the literature, this study identified a number of adaptation strategies adopted by accountants to overcome the challenges faced during the economic recovery during the pandemic. The three key findings are flexibility, technology and financial strategy. First, flexibility is an important quality that must be possessed by an accountant. The pandemic has caused rapid and unpredictable fluctuations in business situations, and accountants must be able to quickly adjust to these changes. The ability to make plans and change them according to changes in the environment is the key to surviving and adapting to uncertain circumstances. Second, technology has become an important tool in adapting accountants' duties during a pandemic. The use of high-tech accounting systems, financial applications, and virtual collaboration tools has become imperative for accountants to remain productive and efficient while working remotely. Technology also plays an important role in providing real-time access to financial data, which enables accountants to make informed and accurate decisions. Third, a smart financial strategy is key in helping companies and clients face the challenges of economic recovery. The accountant should act as a trusted financial advisor, providing in-depth insight into short and long term financial planning and assisting in identifying new opportunities for business growth. In addition, accountants must be able to develop effective risk management strategies, anticipate potential financial problems, and provide timely solutions.
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Desa Kecamatan Besitang M. Putra Abdul Rozak Barus; Hendra Harmain; Khairina Tambunan
Manajemen Kreatif Jurnal Vol 1 No 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2149

Abstract

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.
Co-Authors Abdul Haris Kombih Khairina Tambunan Laylan Syafina M. Putra Abdul Rozak Barus Salim Azmal Yenni Samri Juliati