Iskandar Muda

• PhD
• Researcher at University of North Sumatra

The rapidly evolving industrial and resource environments have improved the livelihood and economic performance of economies but create uncertainties for continuous environmental hazards. Due to the rising climatic issues and emissions levels, COP28 encourages countries to boost green financing initiatives, which undoubtedly reduce the use of carbo...

Energy resources are a crucial component of economic and social growth in Indonesia. Energy businesses are a significant part of the national economy, and their performance directly affects the stability of energy supply, economic stability, and the attainment of sustainable development objectives. application of the TOPSIS method (Order Preference...

The mounting human activities, production of goods and services, and a growing global economic activity trend are responsible for ecological degradation. The present study is designed to elucidate the role of three important economic indicators: (i) natural resource rent, (ii) fiscal decentralisation, and (iii) economic innovation in reducing envir...

This research aims to analyze and know the influence of Short-Term Debt, Long Term Debt, Total Debt to Assets, Total Debt to Equity, and Liquidity on Company Performance with Company Size as a moderating variable on manufacturing companies of the consumer goods industry listed in the Indonesia Stock Exchange 2018-2022 period. The population of this...

This research endeavors to scrutinize the factors that exert influence on the occurrence of procurement fraud among public officials in Kelantan, Malaysia. This will be accomplished by exploring the interrelationships among the constituent components of the fraud triangle, namely pressure, rationalization, and opportunity, and procurement fraud. A...

In the realm of e-commerce customer support, the adoption of chatbots is on the rise, driven by a quest for heightened user interactions. This study introduces an inventive approach harnessing the advanced capabilities of GPT-4 to construct chatbot interfaces that are both context-aware and personalized. The main aim of this work is to revolutioniz...

Despite the significant increase in Information and communication technology (ICT) diffusion, tourism development, and financial development in China, their plausible combined effect on green growth (GG) has not been investigated, leaving a gap in the current literature. This study contributes to the literature by examining the impact of ICT diffus...

This study analyzes the problem of higher professional education for people with disabilities in multinational megacities from different countries. The aim of this paper is to investigate the emerging changes and perspectives of educational inclusion in the universities of Moscow, Jakarta, Barcelona, and Cairo and to develop a new model of inclusiv...

The North Sumatra Regional Government has a significant responsibility in organizing effective and accountable governance for the welfare of its people. The implementation of internal control (ICI) is crucial in achieving this goal. Effective internal control can help optimize resource management and prevent fraud and abuse of power. This study exa...

Organizational Climate, Work Motivation, Satisfaction with Salary, Satisfaction with Supervisor

The aim of this research is to identify the determinants of financial performance of both the central government and regional governments. This research uses a meta-analysis approach with a sample of several articles, both from academic journals, theses or theses that examine government financial performance published from 2015 to 2022. The results...

This study aims to determine the effect of Local Government Size, Wealth, Balance Fund, Capital Expenditure, Employee Expenditure, and Budget Financing Surplus (SILPA) on Regional Financial Independence at Regency/City Governments in North Sumatra Province. The population of this study were 33 regencies/cities in North Sumatra Province with a total...

Fraud Terms in financial reports, it is an action or deed that can cause reporting errors in financial reports, where this action is an action carried out intentionally to gain personal benefit from the resources available in the company or certain field that is being undertaken. This action is often carried out by a person or management by manipul...

This study aims to test and measure the factors that can increase the acceptance of SAKTI at the North Sumatra Agricultural Quarantine Center based on the UTAUT framework. The findings processed 35 respondent data from the survey method and analyzed using partial least squares (PLS) structural equation modelling (SEM) with path coefficient. The res...

One of the challenges of Millennials when starting an investment is income, because most Millennials have limited income. The purpose of this paper is to determine the impact of income on investment interest among Millennials in the capital market. The population in this paper is Millennials at Prof. Dr. H. Kadirun Yahya (Panca Budi) Foundation who...

Business risks associated with clean water companies include losses and downsizing loyalty of water users. This risk comes from responsibility, reliability and transparency of clean water sustainable management. This can be solved with water accounting. The explanatory overview explains the water management model using sustainable water accounting...

This paper discusses the factors of Acceptance of E-commerce technology among society. It uses Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) guidelines to articles published in 2015-2023. This study involved an analysis of 150 papers from various database sources, and 26 papers were selected as data references for this...

The convergence of International Accounting Standards achieved through the full adoption of IFRS by DSAK is PSAK 72 Revenue from Contracts with Customers, which came into effect on January 1, 2020. Based on this, the author examines whether there are differences between IFRS and US GAAP and PSAK. This article discusses only the differences between...

This research aims to determine financial behavior in accounting for investor decision-making. The research method used in this research is a literature study research method. The data sources used as references in this research are relevant library sources, such as primary data sources (research data, research reports, scientific journals, etc.) a...

This research aims to determine poverty and welfare from a sharia perspective using the CIBEST model in Medan Kota Sub-district. This research is a quantitative descriptive research with the type of field research (filed research). The data sources of this research include primary data and secondary data. Data collection techniques in this study in...

Seeing the importance of the application of the company's sustainability report, this research discusses the presentation and reporting model of Sustainability Reporting on State Owned Drug Companies at PT Bio Farma 2021. The research method in this study is Descriptive-Qualitative by using data from the Sustainability Report. The result of this...

G-Readiness is a framework used to measure or assess the readiness, ability of an organization to adopt and implement information and communication technology in a sustainable and environmentally friendly manner. This research aims to analyze the influences of digital literacy, technological literacy, and ecological literacy as predictors of attitu...

Muslims' ability to engage in muamalah activities is based on Islamic economic principles. The laws of Islamic economics are very specific. Islamic law is founded on the Quran and the Sunnah, which include three components: akidah, sharia, and morality. It has two elements in terms of the Islamic Economic Creed.; First, the understanding of Islamic...

MLM is a business with flexible hours. Distributors can make presentations or sales at their own pace. This allows them to manage their time better. Going home from work or on weekends is the most ideal time to do this business for people who work in offices. For those who don't have a permanent job, they can also do it full time with their own set...

This research is a literature study on the welfare pattern of fisherwomen, so that it can be seen what discussions have been researched and what discussions need to be investigated. This study uses a qualitative approach. There are 20 articles published from 2017 to 2023, grouped into two main topics, namely the topic of improving the fishermen's f...

This paper discusses the impact of Agency Theory on organizational behavior. A systematic literature review was conducted to explore the latest research findings on key concepts and empirical insights related to Agency Theory. This study involved an analysis of 137 papers from various database sources, and 31 papers were selected as data references...

This study aims to analyze the factors that influence lending in banking companies on the Indonesia Stock Exchange, with a focus on third-party funds, non-performing loans, and loan-to-deposit ratios. Profitability is also evaluated as a moderating variable. The research object includes 40 conventional banks of the Indonesia Stock Exchange from 201...

The purpose of this study is to further understand what factors can affect the implementation of a Profit Management action in a company entity, especially those listed in the Capital Market of the Indonesia Stock Exchange. This research will adopt a qualitative approach with a literature review method where researchers will review and observe what...

An accounting method known as "sustainability accounting" takes into consideration how business operations affect society, the environment, and the economy. Stakeholder theory serves as a crucial basis for the application of sustainability accounting, which requires businesses to take stakeholders' interests into consideration when making decisions...

This study provides a survey of the literature on the application of attribution theory in leadership and organizational behavior. The study's goal is to investigate how attribution theory might be used to improve corporate leadership practices in Indonesia, specifically in avoiding harmful attributional biases. This study reviews 22 articles publi...

Executive Compensation refers to the monetary and non-monetary benefits provided to executives as a form of payment or recognition for their completed work. The topic of Executive Compensation is regarded as intricate and contentious, garnering the interest of numerous groups for additional investigation. This research employs a qualitative methodo...

This study aims to determine the perception and understanding of Micro, Small and Medium Enterprises (MSMEs) on the importance of financial statements. In this study is a type of quantitative descriptive research. This study used primary data obtained from the results of questionnaires distributed to approximately 200 MSME actors in North Sumatra s...

This article aims to determine the correlation between the Convergence of International Financial Reporting Standards (IFRS) and increasing the value relevance of accounting information. This research uses a literature review survey or literature observation from various international and national journals. This research concludes that most of the...

Environmental Management System (EMS) is a management system which relates to diverse plans formulated to focus on activities aimed at enhancing awareness, performance and protection of the environment. EMS is a part of the management system which includes the structure of the organization, implementation of procedures, development resources, respo...

Financial behavior is intended to understand the behavior of investors in making investment decisions. Decision-making is a process to select the best alternative from available possible alternatives in a complex situation. Decision-making in investments is influenced by knowledge of fundamental analysis, technical analysis, and investor psychology...

Historical cost accounting indicates that assets, liabilities, and equity are recorded at the value of the transactions issued to acquire them. In contrast, current cost accounting (CCA), also known as present value accounting, reflects the cost required to replace an asset in the current period. This replacement cost encompasses the expenses incur...

This article aims to determine the correlation between the Convergence of International Financial Reporting Standards (IFRS) and increasing the value relevance of accounting information. This research uses a literature review survey or literature observation from various international and national journals. This research concludes that most of the...

This research examines Positive Accounting Theory and its relationship with the capital market. This theory is based on three hypotheses that underlie managerial accounting theory. Using a qualitative descriptive approach, this research presents an overview of the application of Positive Accounting Theory and capital market research methods. Market...

Positive Accounting Theory (PAT) is an accounting theory that aims to explain and predict accounting practices carried out by companies. This theory emerged as an alternative to the normative approach which emphasizes more on what accountants should do in presenting financial information. However, PAT also received criticism related to the assumpti...

This study aims to analyse the effect of competence,management control and the application of professional ethics on the tendency of fraud and accountant performance. This research is a descriptive qualitative research with data collection methods, namely using literature studies by tracing the sources of writings that have been made by previous re...

The purpose of this study is to analyze the impact of accountants' abilities, business control, and the application of professional ethics on fraud trends and performance. This research is a descriptive qualitative research using data collection methods, especially literature review by tracing textual sources and library materials made in previous...

This study aims to study sustainability reporting in the health sector, especially pharmaceutical companies listed on the Indonesia Stock Exchange in the Kalbe Farma Pharmaceutical industry. The analysis basis for the sustainability report serves as a guide in considering economic, environmental, social and governance (ESG) aspects. This makes the...

The value of a company reflects how investors assess the company. This research aims to analyze the influence of profitability (ROA), leverage (DER), firm size, and asset turnover (TATO) as factors that influence firm value (Tobin’s Q) and uses CSR disclosure as a moderating variable. This research uses a population of energy sector companies liste...

This paper explores the relationship between Accounting-Based Relative Performance Evaluation (RPE) and CEO compensation within the context of corporate governance. The theoretical foundations for RPE are agency theory, economic theory, and stakeholder theory, and the study explores the complexities of CEO compensation, incorporating frameworks lik...

This paper explores the relationship between Accounting-Based Relative Performance Evaluation (RPE) and CEO compensation within the context of corporate governance. The theoretical foundations for RPE are agency theory, economic theory, and stakeholder theory, and the study explores the complexities of CEO compensation, incorporating frameworks lik...

1✉ Abstrak Tujuan penelitian untuk mengetahui dan menganalisis pengaruh kualitas produk, harga dan kualitas pelayanan terhadap minat beli konsumen pada pasar tradisional Medan yaitu di Pasar Inpres Kwala Bekala Medan. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dimana sifat penelitian ini adalah menanyakan hubungan antara dua var...

The more sophisticated a technology, the more possible vulnerabilities that will arise during the use of that technology. Information systems require good management in order to run optimally. For each possible vulnerability, system managers must know how to prevent, reduce, avoid, or even accept the impacts that arise as a result of these vulnerab...

Customer Relationship Management (CRM) and Supplier Relationship Management (SRM) strategies is essential for firms to succeed. This is used to assess aspects of the company’s future performance. The goal of CRM is to provide a good experience to customers by understanding customer needs so that it can increase customer satisfaction. Meanwhile, the...

In light of today's economic and financial systems, the topic of sustainability is becoming more and more important. It has evolved into a crucial strategy objective for all multinational corporations to keep a dynamic balance between their organizations' economic, environmental, and social performance. Where sustainability reporting at financial i...

Information Systems Audit has a main role in the value of any organization from developing countries such as integrity, reliability, security, and privacy. Many researchers are interested in the topic of information systems audit due to the large number of recent business failures. Some research focuses on the current cases from developing countrie...

Budget is an estimated forecast of future incomes and expenditure for a certain period of time. Budget is usually prepared for regular time intervals such as monthly, quarterly, or annually. Budgets are prepared by the top management of the organization. This research identifies direct materials cost as the most appropriate base for flexible budget...

Judgment and decision making (JDM) research in accounting focuses on the judgment and decision of prepares, user and auditor providers of financial and non-financial information, including sustainability information. The environment in which these judgment are made and how groups interact has changed substantially during the Covid-19 pandemic, ang...

A influência da competência, controle de gestão e aplicação da ética profissional na tendência de fraude e desempenho contábil (a implementação da teoria de controle de contingência e teoria do comportamento planejado) ABSTRACT The purpose of this study is to analyze the impact of accountants' abilities, business control, and the application of pro...

The post-COVID era has posed unprecedented challenges to healthcare systems worldwide, urging a reevaluation of healthcare financing mechanisms. This study investigates the evolving landscape of private health insurance markets in the aftermath of the pandemic while considering the influence of international sanctions. Employing a spatial lag model...

Polymer membrane electrolyzers are a useful tool for producing hydrogen, which is a renewable energy source. Unmanned aerial vehicle (UAV) fuel cells can be powered by the hydrogen and oxygen produced by the electrolyzer. The primary losses of polymer membrane electrolyzers must therefore be identified in order to maximize their performance. A rene...

Unemployment is one of the biggest macroeconomic issues, and economists and policymakers have provided various options to tackle this menace. Financial inclusion and remittances are an important part of any economy and help increase the level of employment. However, despite extensive research, several gaps and issues in understanding the intricate...

Recently, air pollution has received much attention as a result of reflections on environmental issues. Accordingly, the hub location problem (HLP) seeks to find the optimal location of hub facilities and allocate points for them to meet the demands between source-destination pairs. Thus, in this study, decisions related to location and allocation...

This study aims to examine the potential of tourism objects, development feasibility, visitor assessment of aspects of travel satisfaction, services and conditions of infrastructure, as well as visitor participation in conservation and the environment. This research was conducted using the analysis method of Analysis of Operation Areas of Natural T...

The present study empirically elucidates the interconnections between digitalization and FLFP in BRICS economies. Furthermore, we also assessed the influence of three essential economic indicators on FLFP, i.e., education, fertility and GDP. We used annual data from 1990 to 2020 and advanced panel estimation techniques such as Banerjee and Crrion-i...

Based on the results of the optimal portfolio analysis of the Markowitz model and Single Index Model, it can be concluded as follows: Based on the optimal portfolio formation of the Markowitz Model, 4 shares form a portfolio return expectation of 0.0074, while the portfolio risk is 0.0428 and the proportion of funds formed is BBCA 50.81%, EXCL 9.83...

The hotel industry is a significant sector for Indonesian economic growth. Nowadays, cloud computing is bringing much potential for hotels to increase their competitive advantage, specifically in facilitating Information Systems (IS). However, we found still limited study that investigates cloud-based IS in accounting functions. Therefore, this stu...

Recent years have seen a growing interest in city marketing as tourist destinations, as cities become increasingly competitive to attract tourists. Drawing on the literature on brand-consumer relations in an attempt to apply the concept of brand love to an urban tourism destination, the present research explores the antecedents and consequences of...

This study aims to present in detail the sharia audit research based on a systematic literature review. From 2013–2023, 40 articles were collected from the Scopus database. This research is seen from a theoretical point of view, geographical distribution, research background, and theme. The results show an increase in Islamic audit research in rece...

This study's objective is to examine the role of natural resources (NRS) in promoting sustainable development in industrialized economies, with a focus on G7 member states. Using data from 1990 to 2020, we employ rigorous panel data approaches, including second-generation unit root testing, slope heterogeneity analysis, an error correction cointegr...

PT. Tri Erdnov Rezeki is a national private company founded in 2016 and fully under the leadership and ownership of Indonesian entrepreneurs. PT. Tri Erdnov Rezeki is also engaged in Construction Development Planning and Repair and Maintenance of Steam Aircraft and Pressure Vessels, Supply of Technical Equipment, Industrial Work Equipment, Electric...

An overview of the evolution of tax planning research is the goal of this study. Corporate tax planning, or the capacity of the corporation to plan its tax affairs, refers to the use of a variety of techniques to legally lower its tax bills or to take advantage of tax law gaps. The narrative method of reviewing the literature is used in this work,...

The paper discusses the factors influencing the pricing of cryptocurrency tokens for decentralized autonomous organization (DAO) projects. The formation and development of DAOs are among the promising applications of blockchain technology. DAO Project participants who own governance tokens can influence important decisions regarding project develop...

Religious teachings express the fact that a human is a social being and associates with various people. In order to have a successful and safe life, we should refrain from any selfishness, harming others, malice and humiliating people and should always be forgiving, selfless and humble in relationships. Interpersonal relationships are one of the mo...

This systematic review was conducted to estimate the pooled score of death anxiety during the COVID-19 pandemic. All eligible articles from January 2020 to May 2022 reporting the death anxiety score were included in the analysis b.y searching the Scopus, PubMed, Embase, and ISI databases. The standard score of death anxiety in the COVID-19 pandemic...

The present study used three well-known white-box data-driven models, including multivariate adaptive regression splines (MARS), gene expression programming (GEP), and group method of data handling (GMDH), for generating explicit formulas for the prediction of thermal conductivity of the soil \((\lambda )\). Therefore, 40 soil samples and three inp...

The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cas...