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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) KITABAH: Jurnal Akuntansi dan Keuangan Syariah AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Account : Jurnal Akuntansi, Keuangan dan Perbankan International Journal of Economics Development Research (IJEDR) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Trends Economics and Accounting Research International Journal of Economics (IJEC) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Majalah Ilmiah METHODA Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan Ekopedia: Jurnal Ilmiah Ekonomi
Reza Hanafi Lubis
Universitas Muslim Nusantara Al Washliyah
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Pengaruh Penggunaan Big Data terhadap Kualitas Audit Lubis, Reza Hanafi; Tarigan, Purnaya Sari
All Fields of Science Journal Liaison Academia and Sosiety Vol 3, No 4: Desember 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v3i4.683

Abstract

Perkembangan teknologi informasi dan komunikasi yang pesat telah membawa perubahan yang signifikan dalam berbagai bidang, termasuk audit. Salah satu perubahan tersebut adalah penggunaan big data analytics dalam audit. Big data analytics merupakan proses analisis data dalam jumlah besar untuk menemukan pola dan tren yang tidak diketahui sebelumnya. Penelitian ini bertujuan untuk menguji pengaruh penggunaan big data analytics terhadap kualitas audit. Hasil penelitian menunjukkan bahwa penggunaan big data analytics berpengaruh positif terhadap kualitas audit. Hal ini disebabkan oleh beberapa faktor, antara lain: 1) Big data analytics dapat membantu auditor dalam mengidentifikasi risiko audit yang lebih luas dan mendalam. 2) Big data analytics dapat membantu auditor dalam mengumpulkan dan menganalisis bukti audit secara lebih efisien dan efektif. 3) Big data analytics dapat membantu auditor dalam membuat kesimpulan audit yang lebih akurat dan andal.Kata Kunci:  Pengaruh; Penggunaan Big Data; Kualitas Audit.
Analisis Return on Investment (ROI) terhadap Proyek Pengembangan Mesin CNC Lubis, Reza Hanafi; Misdawati, Misdawati
All Fields of Science Journal Liaison Academia and Sosiety Vol 4, No 2: Juni 2024
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v4i2.770

Abstract

Pengembangan teknologi mesin CNC (Computer Numerical Control) menjadi salah satu upaya penting dalam industri manufaktur untuk meningkatkan efisiensi dan kualitas produksi. Penelitian ini bertujuan untuk menganalisis Return on Investment (ROI) dari proyek pengembangan mesin CNC di sebuah perusahaan manufaktur. ROI merupakan indikator utama yang digunakan untuk mengevaluasi profitabilitas suatu investasi dengan membandingkan keuntungan yang diperoleh terhadap biaya yang dikeluarkan. Dalam studi ini, dilakukan analisis terhadap biaya investasi, penghematan biaya operasional, peningkatan kualitas produk, dan dampak jangka panjang terhadap kinerja perusahaan. Hasil penelitian menunjukkan bahwa proyek pengembangan mesin CNC memberikan ROI yang positif, sehingga dapat dikatakan bahwa investasi ini layak untuk dilanjutkan.
Integrasi Aspek Hukum, Administrasi Negara, Ekonomi, dan Akuntansi dalam Pengelolaan Hutan Mangrove Berbasis Masyarakat Tampubolon, Khairuddin; Elazhari, Elazhari; Jenda Ingan Mahuli; Mahyudin Situmeang; Reza Hanafi Lubis; Hiya, Nirmadarningsih
Majalah Ilmiah METHODA Vol. 14 No. 2 (2024): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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

Abstract

The purpose of writing this scientific paper is to determine the integration of multidisciplinary science in community-based mangrove forest management. The object of writing is the mangrove forest in Bagan Serdang, Pantai Labu District, Serdang Bedagai Regency. Community-based mangrove forest management is an important approach to ensure the sustainability of the ecosystem and the welfare of local communities. This scientific paper explores the integration of legal, state administration, economic, and accounting aspects in community-based mangrove forest management. By highlighting the importance of cooperation between various disciplines and compliance with regulations, this scientific paper seeks to provide a comprehensive framework for managing mangrove forests effectively and sustainably. The results of the discussion of this scientific paper are 1. The importance of the legal aspect to educate the public about the potential for conflict and customary law that applies among the community in the management of mangrove forests, 2) in the aspect of administrative science, it is necessary to accommodate the social response of the community to the regional regulations that are made, 3) The economic aspect is the need to educate the community in empowering mangrove forests in producing economic value such as ecotourism and processing of mangrove forest resources that can have economic value, 4) The accounting aspect is by suggesting the application of the mangrove kite concept, namely by involving 4 elements in the management of mangrove forests, namely: Government, Academics, Community and Private. From the results of this scientific paper, it is hoped that it can provide education to the community in optimizing the use of mangrove forests from the integration of various fields of science and will be able to provide solutions to obstacles that will occur.
The Effect of Management Pressure, Locus of Control and Audit Disfunctional Behavior on Auditor Performance (Empirical Study of Public Accounting Firms in Medan City) Dinda Audria; Reza Hanafi Lubis
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.291 KB) | DOI: 10.55299/ijec.v1i1.70

Abstract

This study aims to analyze the effect of management pressure, locus of control and dysfunctional audit behavior on auditor performance. The research data is primary data by distributing questionnaires via google form to respondents. and processed using multiple linear regression analysis. The population and sample in this study amounted to 23 KAPs in Medan City but only 5 KAPs were accepted, so the sample used was 37 auditors. The results showed that management pressure, locus of control and dysfunctional audit behavior had an effect on auditor performance. Based on the conclusions above, the authors write some suggestions that are expected to be useful for 5 Public Accounting Firms in Medan City, namely for auditors it is expected to always teach and control Auditor dysfunctional behavior, so as to create good and quality Auditor Performance, for Public Accounting Firms are expected to provide good performance. good for clients by providing quality audit services and results, further researchers are expected to be able to add variables that affect Auditor Performance, because in this study only used variables Management pressure , Locus Of Control and Auditor Dysfunctional Behavior.
Integrasi Generative Artificial Intelligence (GenAI) dalam Kurikulum Akuntansi: Implikasi untuk Kompetensi Mahasiswa di Era Revolusi Industri 4.0 Sriyanto, Darmawan; Lubis, Reza Hanafi
All Fields of Science Journal Liaison Academia and Sosiety Vol 4, No 4: Desember 2024
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v4i4.841

Abstract

Revolusi Industri 4.0 telah membawa transformasi signifikan dalam berbagai bidang, termasuk akuntansi. Generative Artificial Intelligence (GenAI) menjadi salah satu teknologi utama yang mampu mengotomatisasi tugas-tugas kompleks dan meningkatkan efisiensi dalam proses akuntansi. Artikel ini bertujuan untuk menganalisis bagaimana integrasi GenAI dalam kurikulum akuntansi dapat meningkatkan kompetensi mahasiswa. Penelitian ini menggunakan pendekatan kualitatif melalui analisis literatur dan studi kasus pada beberapa institusi pendidikan tinggi. Hasil penelitian menunjukkan bahwa penerapan GenAI dalam kurikulum tidak hanya meningkatkan keterampilan teknis mahasiswa, tetapi juga mendukung pengembangan kompetensi analitis, strategis, dan etis yang diperlukan di era digital.
ANALYSIS OF THE DEVELOPMENT OF QUALITY EDUCATION AND ITS IMPACT IN REALIZING THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) Juliana Sari Br Sitompul; Debbi Chintya Ovami; Reza Hanafi Lubis; Julia Handayani; Selpida Sinurat
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.424

Abstract

This research aims to explain and explain various strategies implemented by Indonesia in achieving the Sustainable Development Goals (SDGs) targets, especially related to improving the quality of education. The approach used in this study is qualitative descriptive, with a literature study method that gathers various relevant sources, including theories and previous research results related to the topic. Based on the results of the research, the condition of education in Indonesia is still concerning and uneven in all regions. Several provinces in Indonesia need to adopt SDGs strategies to overcome this educational inequality. It is hoped that the implementation of the SDGs program can help reduce educational inequality, as well as improve the quality of education in Indonesia, thus bringing positive changes to the country's progress.
Diskusi tentang Integrasi Generative AI dalam Pembelajaran Perguruan Tinggi: Panduan dari Direktorat Pembelajaran dan Kemahasiswaan di lingkungan LEMKOMINDO Herlina, Herlina; Tampubolon, Khairuddin; Elazhari, Elazhari; Dewi, Ratna Sari; Lubis, Reza Hanafi; Hutagaol, Jarungjung; Hastalona, Dina
Journal Liaison Academia and Society Vol 4, No 4: Desember 2024
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v4i4.826

Abstract

Generative Artificial Intelligence (Generative AI) adalah teknologi yang mampu menghasilkan konten baru berdasarkan data yang telah dipelajari. Dalam konteks pembelajaran di perguruan tinggi, teknologi ini memiliki potensi besar untuk meningkatkan efektivitas, kreativitas, dan personalisasi proses belajar. kegiatan ini membahas cara mengintegrasikan Generative AI ke dalam sistem pendidikan perguruan tinggi dengan panduan dari Direktorat Pembelajaran dan Kemahasiswaan di lingkungan LEMKOMINDO. Artikel ini mencakup analisis manfaat, tantangan, dan strategi implementasi yang sesuai dengan kebijakan nasional dan kebutuhan institusi. Kegiatan ini dilaksanakan secara daring dengan peserta dosen dan mahasiswa. Hasil kegiatan ini adalah Dosen dan mahasiswa dapat memahami etika dan aturan pemanfaatan AI dalam aktivitas institusi. Generative AI memiliki potensi besar untuk merevolusi pembelajaran di perguruan tinggi. Namun, keberhasilannya sangat bergantung pada kebijakan yang matang, pelatihan yang memadai, dan infrastruktur yang mendukung. Direktorat Pembelajaran dan Kemahasiswaan di lingkungan LEMKOMINDO diharapkan dapat menjadi motor penggerak dalam memastikan teknologi ini diadopsi secara efektif dan bertanggung jawab.
Kolaborasi Edukasi Ekowisata Hutan Mangrove kepada Masyarakat Bersama Relawan Pencinta Alam dan Institusi Negara Malaysia di Pantai Bagan Serdang Elazhari, Elazhari; Lubis, Reza Hanafi; Rajagukguk, Frederick Rudy Sentosa; Bancin, Fitriani; Budijaya, M. Ikrar; Nadhira, Ahmad
Journal Liaison Academia and Society Vol 4, No 2 (2024): Juni 2024
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v4i2.757

Abstract

Hutan mangrove, ekosistem pesisir yang unik dan vital, menawarkan potensi luar biasa untuk ekowisata. Ekowisata mangrove tidak hanya menghadirkan keindahan alam yang memukau, tetapi juga menjadi sarana edukasi yang efektif untuk meningkatkan kesadaran lingkungan dan mendorong partisipasi masyarakat dalam pelestarian. Karya ilmiah ini membahas konsep ekowisata mangrove, menguraikan manfaatnya bagi pendidikan, lingkungan, dan ekonomi, serta memaparkan berbagai strategi dan contoh penerapannya di Indonesia. Edukasi ekowisata mangrove merupakan strategi yang tepat untuk menggabungkan wisata alam dengan edukasi lingkungan. Manfaatnya tidak hanya bagi pengunjung, tetapi juga bagi kelestarian hutan mangrove dan kesejahteraan masyarakat lokal. Dengan strategi yang tepat dan kolaborasi multipihak, ekowisata mangrove dapat menjadi solusi berkelanjutan untuk menyeimbangkan pemanfaatan alam dengan pelestariannya.Kata Kunci:  Kolaborasi; Edukasi; Ekowisata; Hutan Mangrove.
Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian Internal Akuntansi Ayu Ceria Dewi Lubis; Reza Hanafi Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4405

Abstract

In the context of increasingly complex accounting industry developments, the need for better services is very urgent. This is due to several factors that affect public trust in financial reports and auditor performance. Accounting audit is a crucial process in ensuring the accuracy and reliability of a company's financial information. Accounting audit is not only determined by the skills and expertise of the auditor, but also influenced by the quality of internal control implemented by the company. Internal control functions to minimize losses that may be caused by the company's operations. This allows for quick action to improve the quality of the company in accordance with the targets that have been set. General control aims to ensure stability and a well-managed control environment in an organization, which helps in the implementation of effective application controls. This study uses Descriptive qualitative research is a research approach that aims to describe a particular phenomenon, event, or problem. Descriptive qualitative research methods conducted only through literature studies offer an in-depth understanding of the topic being studied without the need to collect primary data. The results of this study indicate that internal control plays an important role in supporting the effectiveness of accounting audits and achieving overall company goals. Good internal control can help companies manage risk, improve financial performance, protect assets, improve information quality, ensure regulatory compliance, and improve operational efficiency. Therefore, company management needs to pay attention to and continuously improve their internal control system to achieve long-term success in a dynamic and complex business environment. Keywords: Internal Control, Accounting Audit
Peran Teknologi dalam Meningkatkan Efisiensi Audit Keuangan Rasyd Yudha Harahap; Reza Hanafi Lubis
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study discusses the role of technology in improving the efficiency of financial audits in the digital era. The rapid development of information technology has transformed traditional manual audit methods into more automated, accurate, and efficient ones. This study analyzes various technologies used in modern audits, such as audit software, artificial intelligence (AI), big data analytics, blockchain, and cloud-based systems, and their impact on the efficiency of the audit process. The implementation of technology allows auditors to access and analyze data faster, improve the accuracy of audit reports, and reduce the potential for human error. In addition, technology increases data transparency and security by reducing the risk of information manipulation and leakage. However, challenges remain, such as high implementation costs, resistance from traditional auditors, and cybersecurity risks. To overcome these challenges, optimal strategies that can be implemented include improving auditor training, strengthening IT infrastructure, and implementing a hybrid approach in the audit process. The results of the study show that organizations that adopt technology in financial audits experience an increase in efficiency of up to 60% and a significant reduction in audit errors. Therefore, the integration of technology in audits needs to be carried out in a structured manner and supported by all stakeholders so that its benefits can be optimized.
Co-Authors , Intan Lidia Defega Ahmad Aidil Siregar Ahmad Landong Ali Djamhuri Ananda, Geby Citra Ayu Ceria Dewi Lubis Bagariang, Sholahafifah Br Bancin, Fitriani Barham Siregar Bidaratul Wahyuna Candrasa, Limega Chairina Chairina, Chairina Dalimunthe, Moch. Idris Debbi Chintya Ovami Dian Lestari Dina Hastalona Dinda Audria Dirah Santika Sebayang Dita Deviana Fadhilah Elazhari, Elazhari Elli Afrida Emirza Henderlan Harahap fauzi, indra Ferdi Aldiansyah Handayani, Julia Harahap, Wilda Sri Munawaroh Haris Fahmi Harahap Hendra Harmain Herlina Herlina Hidayat, Toni Hiya, Nirmadarningsih Hutagaol, Jamiatun Aisa Hutagaol, Jarungjung Ida Zulfida, Ida Ikrar Budi Indra Fauzi Jamiatun Aisa Hutagaol Jenda Ingan Mahuli Julia Handayani Juliana Sari Br Sitompul Junita Putri Rajana Harahap Khairina Taufik Khairuddin Tampubolon Lisma Sari Mahuli, Jenda Ingan Mahyudin Situmeang Manullang, Marihot Masitah, Tina Herianty Mhd Dhani Habra Mhd. Shafwan Aziz Misdawati Misdawati Misdawati, Misdawati Murni Dahlena Nasution Nadhira, Ahmad Nurfatimah, Ghefira Ovami, Debbi Chyntia Pangeran, Pangeran Pratiwi Pranadita Putri Damayanti Putri Kemala Dewi Rahmadani, Khoiriah Rainal Sunny Rajagukguk, Frederick Rudy Sentosa Ramzijah, Ramzijah Rasyd Yudha Harahap Ratna Sari Dewi Riki Novita Dewi Harahap Rinsa Oos Sari, Fatnida Sari, Prista Purnama Selpida Sinurat Silalahi, Alistraja Dison Siregar, Horia Sri Fitria Jayusman Sri Rahayu Sriwardany Sriyanto, Darmawan Suginam Sugito - Sukaisih Tanjung, Ali Mukti Tarigan, Purnaya Sari Wan Dian Safina Wardany, Sri