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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal on Social Science, Economics and Art Indonesia Auditing Research Journal Indonesia Accounting Research Journal Ekalaya : Jurnal Ekonomi Akuntansi JURNAL EKONOMI, SYARIAH DAN STUDI ISLAM Journal of Economic Education and Entrepreneurship Studies
Iskandar Muda
Universitas Sumatera Utara, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Supply chain management in the digital era: Innovations, challenges, and future directions Rizky Surya Andhayani Nasution; Tatian Sartika Marbun; Iskandar Muda
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.563

Abstract

This study looks at how supply chain management (SCM) has changed in the digital age by examining important breakthroughs, organizational difficulties, and potential future development paths.  Results show that supply chain transparency, coordination, and operational efficiency are greatly improved by the use of Smart Supply Chain Management (SSCM), which is backed by cutting-edge technologies like IoT, big data analytics, blockchain, and cloud computing. The influence of SSCM on responsiveness and transparency is reinforced by supply chain coordination and mapping, which are essential mediators.  Organizations still have to deal with a number of significant issues, such as system integration, data security threats, technological readiness, and limitations in digital competences.  These obstacles emphasize the necessity of capacity building and all-encompassing digital transformation methods.  All things considered, digitalization strengthens organizational competitiveness and resilience while also enhancing supply chain performance and real-time visibility.  Future research directions stressing optimal digital integration, dynamic capability development, and the investigation of autonomous and sustainable supply chain ecosystems are highlighted in the study's conclusion.
The role of data analysis in improving the transparancy accounting information Khairul Amri Hasibuan; Iskandar Muda
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.566

Abstract

This research aims to examine how accounting information transparency has undergone transformation and development in the digital era in every organization. The results of the study show that sophisticated data analysis techniques, adoption of modern data analysis technology, ERP implementation, understanding of new technologies, data analytical skills, BI application and the use of big data have a significant effect on the transparency of accounting information. The methodology of this research uses a qualitative descriptive approach by collecting data through literature review from various relevant sources, the data sources of this research include articles, journals, books, research reports and other sources.
Financial Literacy and Income as Determinants of Digital Financial Application Usage Among Millennials Emelia Rahmadany Putri Gami; Ainun Mardhiyah; Iskandar Muda
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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

Abstract

Digital financial applications have become essential tools for transaction management, savings, payments, and investment activities, particularly among millennials who represent the highest adoption segment in the digital economy. This study examines the influence of financial literacy and income on digital financial application usage behavior among millennials. A quantitative explanatory design was employed, and data were collected from active users of digital financial platforms, including mobile banking, e-wallets, and online investment services. The dataset was analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) to assess both the measurement and structural components of the model. The measurement model exhibited strong reliability and validity, supported by high factor loadings, Composite Reliability values exceeding 0.89, and Average Variance Extracted (AVE) values above 0.73. Discriminant validity was confirmed through the Fornell–Larcker criterion and HTMT analysis. The structural model revealed that financial literacy significantly influences digital financial behavior (β = 0.389, t = 6.214, p < 0.001), emphasizing the role of knowledge, attitudes, and financial management capability in shaping responsible digital financial engagement. Income also demonstrated a significant positive effect (β = 0.334, t = 5.102, p < 0.001), indicating that greater economic capacity supports broader and more advanced use of digital financial tools. The model’s R² value of 0.472 indicates moderate predictive power, while a Q² value of 0.311 confirms strong predictive relevance. These findings underscore the importance of both cognitive and economic factors in cultivating safe, inclusive, and sustainable digital financial behavior among millennials.
Relevansi Teori Akuntansi Donleavy dalam Era Digital: Analisis terhadap Adaptasi Standar Akuntansi di Tengah Transformasi Teknologi Nanda Chairunnisa; Najra Nabiilah Ajar; Iskandar Muda
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam (November- April)
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.551

Abstract

The development of digital technology has brought fundamental changes to accounting theory and practice. The digital transformation marked by the application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT) has not only affected accounting information systems but also challenged the relevance and conceptual framework of conventional accounting standards such as IFRS and PSAK. This study aims to examine the relevance of classical accounting theory as described by Donleavy in facing the dynamics of financial reporting digitalization. Using a descriptive qualitative approach through literature study, this study evaluates how AI, ML, and IoT change the concepts of faithful representation, measurement reliability, and decision usefulness in financial reporting. The results show that the application of digital technology strengthens transparency, efficiency, and the value of accounting information, but at the same time poses conceptual challenges to the recognition, measurement, and verification of digital assets and artificial intelligence algorithms. A principles-based standards approach is considered more relevant than rule-based standards in the digital context because it provides flexibility and room for professional judgment regarding data-based transactions and intangible assets.
Relevansi Teori Akuntansi dan Teori Agensi dalam Praktik Akuntansi di Era Digital: Tinjauan Konseptual dalam Konteks Artificial Intelligence, Machine Learning, dan Internet of Things Yolanda Noviasari Maramis; Putri Siregar; Iskandar Muda
Jurnal Ekshis Vol 4 No 1 (2026): Jurnal Ekonomi, Syariah dan Studi Islam (November- April)
Publisher : Yayasan Haiah Nusratul Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/je.v4i1.553

Abstract

The development of digital technologies has significantly transformed accounting practices, particularly through the use of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT). This transformation raises important questions regarding the relevance of classical accounting theory and agency theory in modern accounting environments. This study aims to evaluate whether both theories remain relevant, undergo adjustment, or face new challenges in digital accounting practices, and to examine how technological developments affect the principles of accountability, transparency, and reliability in financial reporting. This research uses a qualitative descriptive approach with a conceptual analysis based on Donleavy’s (2018) framework in Foundations of Accounting Theory: Theoretical Logic and Professional Ethics and ten international journal articles published in 2025. The findings show that accounting theory and agency theory remain relevant but experience adjustments in explaining the role of technology. At the same time, digital technologies introduce challenges such as algorithmic opacity, data bias, and unclear accountability. Overall, both theories remain essential as conceptual foundations in guiding digital accounting practices.
Implementation of Government Accounting Standards in the Financial Statements of BLUD RSUD dr. RM. Djoelham Binjai Putri Kesha Abelia; Datin Qintara; Iskandar Muda
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2133

Abstract

This study analyzes the application of Government Accounting Standards (SAP) in the financial management of the Regional Public Service Agency (BLUD) at RSUD dr. Djoelham Binjai. The scope of the study includes the application of accrual-based accounting principles to financial statements, including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, and Statement of Changes in Equity. The research method used is descriptive qualitative with a deductive approach. Data were collected from secondary sources, including hospital financial reports for 2022-2023, policy documents, and relevant literature. The research findings show that the implementation of SAP in BLUD financial reporting has generally been effective in improving transparency, efficiency, and accountability. However, the study also found some obstacles such as limited human resources in accounting as well as delays in cash flow management. The BLUD system has increased financial flexibility and service productivity in accordance with Permendagri No. 79/2018. The findings indicate the need for improved financial management capacity and stronger coordination between BLUD and local government to optimize public service outcomes.
Potential and challenges of implementing the metaverse concept in islamic banking: A literature analysis Khaidar Rahmaini Jamila; Yona Fitri; Iskandar Muda; Andri Soemitra; Yusrizal Yusrizal
Indonesia Auditing Research Journal Vol. 14 No. 3 (2025): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i3.543

Abstract

The rapid development of digital technology has given rise to various disruptive innovations, one of which is the metaverse concept. In the context of the financial industry, the metaverse opens new opportunities for providing more interactive, personalized, and efficient services. This article aims to comprehensively analyze the potential and challenges of implementing the metaverse concept in Islamic banking through a literature review of various scientific publications, industry reports, and other relevant sources that discuss the relationship between metaverse technology and Islamic financial principles. In terms of potential, the metaverse offers various strategic opportunities for Islamic banking, including the development of virtual branches that enable direct interaction between customers and bank employees in real time without geographical limitations, increasing financial literacy through virtual experience-based education, and creating a digital halal ecosystem that aligns with Islamic values. Furthermore, the integration of blockchain technology into the metaverse can support transparency, transaction efficiency, and Sharia compliance through the implementation of smart contracts based on Islamic muamalah principles. However, the implementation of the metaverse in Islamic banking also presents complex challenges. This article concludes that the successful implementation of the metaverse concept in Islamic banking relies heavily on cross-sector collaboration between regulators, industry players, academics, and the Islamic scholar community to develop a framework that encourages innovation while maintaining compliance with Islamic principles. The findings of this study are expected to provide theoretical and practical contributions to the development of sustainable digital transformation strategies for Islamic banking in the era of the Fourth Industrial Revolution and the Fifth Industrial Revolution.
The influence of the Indonesian ulema council's fatwa on cryptocurrency on cryptocurrency use by the millennial muslim generation Inayatul Widad Nasution; Helvinasari Nasution; Iskandar Muda; Andri Soemitra; Yusrizal Yusrizal
Indonesia Auditing Research Journal Vol. 14 No. 3 (2025): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i3.545

Abstract

This study investigates the influence of the Indonesian Ulema Council (MUI) Fatwa on cryptocurrency on the usage behavior of Muslim millennials in Indonesia. Employing a qualitative descriptive approach, data were collected through semi-structured interviews with eight respondents who actively use or are interested in cryptocurrencies. The data were analyzed using thematic analysis to identify key themes related to understanding, attitudes, and the practical impact of the fatwa. The findings reveal that most respondents are aware of the fatwa, which differentiates cryptocurrencies as haram when used as a currency and permissible as digital assets if they meet Shariah requirements, such as having underlying assets, clear benefits, and avoiding gharar, dharar, and qimar. Millennials’ responses were selective and adaptive: some abstained from using cryptocurrencies as money, while others continued investing with strategies to ensure compliance with Shariah principles. The fatwa exerts a moderate influence on usage decisions, moderated by respondents’ Shariah literacy, trust in religious authority, and pragmatic economic considerations. These findings suggest that while the MUI fatwa remains a relevant normative guideline, its effectiveness depends on the level of understanding and digital Shariah literacy among millennials. The study contributes to a better understanding of Muslim economic behavior, digital financial literacy, and the communication of religious guidance in the rapidly evolving context of fintech and digital assets.
Utilization of Village Funds Based on Good Governance as a Formulation of Community Welfare Dito Aditia Darma Nasution; Iskandar Muda; Mika Debora Br Barus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3809

Abstract

One of the most crucial sources of funding for villages to enhance communal welfare is village finance. This study aims to examine the good governance in the use of village money in the North Tapanuli Regency.  Methods of gathering data include documentation, interviews, and observation in each of the 241 villages that make up the North Tapanuli Regency. In the meantime, the data's veracity is confirmed using the triangulation method. Data reduction, data visualization, and conclusion drawing/verification are all used in data analysis. As demonstrated by community involvement, accountability, responsiveness, and transparency in the use of village funds, the study's findings show that North Tapanuli Regency's good governance-based policy for using village funds as a formulation of community welfare is fairly good. The presence of training programs, productive meetings between facilitators and the government, and coordination among village facilitators to ensure that the rules to be implemented are not obstructed are the elements that strengthen the use of village funds based on good governance. The existence of shifting regulations after the village authority has established the APBDes is the weak point.
Co-Authors Agung Wahyudhi Atmanegara Ainun Mardhiyah Andri Soemitra Datin Qintara Desyana Putri Dito Aditia Darma Nasution Elwis Sitorus Emelia Rahmadany Putri Gami Fahmi Natigor Nasution Hasibuan, Khairul Amri Helvinasari Nasution Inayatul Widad Nasution Keulana Erwin Khaidar Rahmaini Jamila Mika Debora Br Barus Najra Nabiilah Ajar Nanda Chairunnisa Nisrul Irawati Putri Kesha Abelia Putri Siregar Rizky Surya Andhayani Nasution Syahyunan Syahyunan Tatian Sartika Marbun Yolanda Noviasari Maramis Yona Fitri Yusrizal Yusrizal