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All Journal International Journal on Social Science, Economics and Art Indonesia Accounting Research Journal Journal of Economic Education and Entrepreneurship Studies
Iskandar Muda
Universitas Sumatera Utara, Indonesia
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice 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.
Integrity moderation in village governance, professionalism and village financial accountability Desyana Putri; Iskandar Muda; Keulana Erwin; Agung Wahyudhi Atmanegara
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: 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.v13i3.613

Abstract

This study examines the effects of village governance and professionalism on village financial accountability and investigates the moderating role of integrity in strengthening these relationships. The research adopts a quantitative design using a survey method. Data were collected from 211 village governments in East Aceh Regency using purposive sampling. Questionnaires were used to measure the research variables, and data were analyzed using PLS SEM to test for direct and moderating effects. The novelty of this study lies in the development of a multidimensional village financial accountability model that integrates structural aspects (governance), competency (professionalism) and ethical (integrity) has not been widely explored in the literature on village government accountability.  The results of the study indicate that village governance and professionalism have a positive and significant influence on village financial accountability. Moderation analysis indicates that the integrity of village officials can strengthen the influence of village governance and professionalism on village financial accountability. The study concludes that improving governance quality, strengthening professionalism, and fostering integrity simultaneously are essential strategies for enhancing village financial accountability. These findings provide theoretical implications in the development of a public sector accountability model based on local governance as well as practical implications for village governments in strengthening the capacity and professionalism of village officials to improve the quality of village financial accountability.
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.
Co-Authors Agung Wahyudhi Atmanegara Ainun Mardhiyah Desyana Putri Elwis Sitorus Emelia Rahmadany Putri Gami Fahmi Natigor Nasution Hasibuan, Khairul Amri Keulana Erwin Nisrul Irawati Rizky Surya Andhayani Nasution Syahyunan Syahyunan Tatian Sartika Marbun