Laporan keuangan yang berkualitas merupakan tanggung jawab pemerintah dalam rangka meciptakan pem... more Laporan keuangan yang berkualitas merupakan tanggung jawab pemerintah dalam rangka meciptakan pemerintahan yang akuntabel. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Kompetensi Sumber Daya Manusia (SDM), Sistem Pengendalian Internal Pemerintah (SPIP), Rekonsiliasi Data, Pemanfaatan Teknologi Informasi (TI), dan Penerapan Standar Akuntansi pemerintah (SAP) terhadap kualitas laporan keuangan. Penelitian ini menggunakan jenis penelitian dengan pendekatan kuantitatif, dimana instrumennya menggunakan kuesioner. Sampel pada penelitian adalah 188 responden. Metode pengambilan sampel dalam penelitian ini adalah sampling total terhadap PPSPM, PPK Bendahara, Penata Keuangan Pengelola Barang Milik Negara, dan analis Barang dan Jasa yang tersebar di 59 Satuan Kerja Kantor Wilayah Kementerian Hukum dan Ham Sumatera Utara. Data diolah dengan menggunakan Smart-PLS. Hasil penelitian membuktikan bahwa Kompetensi Sumber Daya Manusia (SDM), Sistem Pengendalian Internal Pemerintah...
International Journal of Social Service and Research
Blockchain technology may provide a solution for the tax industry. It is a distributed ledger tha... more Blockchain technology may provide a solution for the tax industry. It is a distributed ledger that makes it possible to trade anything of value securely, openly, and with less threat of fraud. People might find it simpler to pay their taxes, and governments might find it easier to close the tax gap. But getting from theory to practice is a long journey that also presents challenges, which needed to be discussed. This paper reviewed previous research specifically on the adaptation of blockchain to Value-Added System (VAT). Apart from the theoretical framework and proposed prototype, the majority of research used a qualitative approach, according to the findings. The decentralized network was mostly used as the blockchain structure and design for VAT, with a private block. The consensus that’s mainly used among the articles is PoA, PoA, and PBFT.
International Journal of Social Service and Research
Tax avoidance is an act of legally reducing taxes or taking advantage of loopholes in tax laws. S... more Tax avoidance is an act of legally reducing taxes or taking advantage of loopholes in tax laws. Some aspects of corporate governance that are often used in tax avoidance research are ETR, Incentives, company board composition, company ownership structure, Auditor Quality, and customers. This study uses a literature review research method using 34 articles related to tax avoidance and corporate governance starting from 2006 – 2022. More research on tax avoidance was carried out in 2018 with the aspect of governance that is most often researched is the structure of corporate ownership which is more many use agency theory as a basis for research. A low ETR reflects a low tax burden resulting from tax evasion. Empirical evidence suggests that an independent and strong board composition will have a negative impact on tax evasion. The company's ownership structure has an impact on the separation of ownership and control which can encourage tax evasion. The auditor's reputation is ...
International Journal of Social Service and Research
MSME is one of the products belonging to the small and environmentally friendly industrial sector... more MSME is one of the products belonging to the small and environmentally friendly industrial sector. The concept of MSMEs related to green accounting and digitization is still not optimal, so this can be used as research. The purpose of this research is to see how the concept of green accounting and digitization of accounting for MSMEs is developing. To show macro and micro perspectives on green accounting, an issue related to the environment and ecological science, and the sustainable management of natural ecosystems. This research method was carried out using the study literature review method. The population used is 1,603 units of the MSME sector in the city of Medan. The results of this study state that SMEs will be able to upgrade to a high level by applying digitalization to their market place and the concept of green accounting which can provide income for the environment and MSMEs.
Purpose – The purpose of this research is to know the Dimension of an Islamic Model Value on the ... more Purpose – The purpose of this research is to know the Dimension of an Islamic Model Value on the existence of walmart Syariah, Indonesia. Design/Methodology/Approach – The data used are primary data sources. The method of analysis used in this research is SEM method using Smart PLS software. Finding – The show results that customer satisfaction are formed from traditional and Islamic value dimensions. Research Limitations/Implication – The implications of this research are the need to socialize the concept of Islamic value dimensions to the general public so that the public understanding of Islamic value dimensions is wider and easier to understand. Originality/Value – This study is worth a new finding because it analyzes the scope of understanding of the value of Islamic value dimensions in Sharia Walmart prospective buyers.
The success of tax administration can be seen from the high awareness of taxpayers and private pa... more The success of tax administration can be seen from the high awareness of taxpayers and private parties who are responsive to e-filing programs and tax services. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of etax services, in accessing which can be done anytime and anywhere. This study aims to present a literature review on Building Blocks in Tax Administration. The study focuses on the definition of research questions outlining problems, therefore, research questions are formulated, characteristics of respondents, problems solved, results obtained and constraints detected by implementing Building Blocks in Tax Administration. The results obtained by implementing Building Blocks in Tax Administration are as a form of identifying groups of individuals, companies and governments to increase tax compliance and to reduce tax evasion, create models and be able to design models related to increasing taxpayer compliance in paying taxes.
Zenodo (CERN European Organization for Nuclear Research), Mar 25, 2022
The purpose of this study was to determine the statistical sampling technique for information tec... more The purpose of this study was to determine the statistical sampling technique for information technology auditors. The analytical method used in this research is using qualitative methods sourced from related data. In general only large entities that have a sufficiently large population equally suitable for fully apply the statistical sampling method. Due to these shortcomings, auditors often apply the statistical sampling method modified. By this research there are several statistical sampling that can be applied for IT Auditing; they are simple random sampling, stratified random sampling, systematic sampling, and Sampling Probability Proportional to Size (Dollar Unit Sampling). This allows sampling with statistical techniques to assist the audit task. So that the auditor is more confident in expressing his opinion objectively.
International Journal of Management and Sustainability, May 22, 2023
This study analyzed the effects of company size, leverage level, profitability, and company age o... more This study analyzed the effects of company size, leverage level, profitability, and company age on carbon emissions disclosure and sustainability reporting and the implications thereof on investor reactions. The manufacturing and mining companies listed on the Indonesian and Malaysian stock exchanges from 2017 to 2019 supplied the sample of this research. The analysis used the partial least squares approach to structural equation modeling. The results show that firm size and leverage significantly affect carbon emissions disclosure in Indonesia and Malaysia. Profitability and company age have no impact on carbon emissions disclosure in Indonesia. In Malaysia, profitability and company age do have a significant positive effect on carbon emissions disclosure. Company size has no effect in Indonesia, while in Malaysia, company size has a negative effect on sustainability reporting. Leverage level and company age have a significant positive effect on sustainability reporting in Indonesia, while in Malaysia, a company's level of leverage and age have no impact on sustainability reporting. Profitability has a significant effect on the sustainability report in Indonesia, while in Malaysia, profitability has a significant positive impact on the sustainability report. Company size does not affect investors' reactions in Indonesia, while company size has a significant negative effect on Malaysian. A company's level of leverage, profitability, and age do not affect investors' reactions. Carbon emissions disclosure has a significant positive effect on investors' responses in Indonesia, while in Malaysia, carbon emissions disclosure has no impact on investors' reactions. The sustainability report has a significant positive effect on investors' responses. Contribution/Originality: This research compares carbon emissions disclosure in two countries in the ASEAN region, which has potential implications for several other ASEAN countries and strengthens the importance of the sustainability report as a supplement to corporate financial reporting. Global warming is a major issue that concerns the global community today. Among other factors, this situation was caused by carbon emissions from fires caused by human activities in Jambi, Pekanbaru, Sumatra, and Kalimantan in August and September 2019 (Tanjung, 2019). Indonesia's peatland fires are one of the world's primary sources of carbon emissions. An understanding of the environmental impacts of companies' activities encourages companies to protect the environment and increase their ecological accounting. Environmental accounting (EA) is a social responsibility resulting from the environmental impact of social activities. EA includes methods to solve problems that occur due
Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation in the field of te... more Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation in the field of technology in the world of accounting, CAATTs have become fundamental in many audit methodologies. However, there is still very little information regarding these CAATTs. This research is based on increasing knowledge about the success of CAATTs, this is useful for analyzing implementation and operational problems with a broader understanding of the practices contained in internal audit departments that use CAATTs technology. Therefore, we present a systematic literature review on the factors that determine an auditee to use CAATTs technology. This research was conducted using a qualitative analysis of the things that influence an audit to use CAATTs in the auditing process based on previous studies. The findings from this study indicate that what influences an audit to use CAATTs is time efficiency, work effectiveness, auditor confidence, company partners, processing accuracy, techniques and services, purchase costs, understanding of using CAATTs, background of the audit itself, motivation to learning, performance expectations, characteristics of the audit team, support or coercion, and facilities.
The purpose of this study is to analyze some factors that influence the inhibition of local commu... more The purpose of this study is to analyze some factors that influence the inhibition of local communities in the development of tourism in the White Sand of Parbaba, Indonesia.
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Papers by Iskandar Muda