Article Per Year (5 Year)
p-Index From 2019 - 2024
1.779
P-Index
This Author published in this journals
All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Utsaha: Journal of Entrepreneurship International Journal of Entrepreneurship and Sustainability Studies
Sambas Ade Kesuma
Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : International Journal of Social Service and Research

 1 
Research Review on Blockchain Adaptation to VAT Nurul Izzah Lubis; Sambas Ade Kesuma; Iskandar Muda
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.297

Abstract

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.
Digitization Technologies and Contributions to Companies towards Accounting and Auditing Practices Muhammad Fahmi; Iskandar Muda; Sambas Ade Kesuma
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.298

Abstract

The purpose of this study is to examine the development of digital technology, including blockchain technology, cloud computing and big data contributing to companies, as well as accounting and auditing practices. The study method uses a systematic literature review (SLR) with a bibliometric approach. The results of the study show that the consistent use of blockchain technology, cloud computing and big data has contributed to increasing organizational effectiveness and efficiency, but the problem of high costs, as well as data security and confidentiality are the most important issues in using these three digital technologies.
Corporate Governance as a Determiner of Tax Avoidance: A Literature Review Study Citra Windy Lubis; Sambas Ade Kesuma; Iskandar Muda
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.299

Abstract

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 the most important thing that must be maintained by an auditor so that it is likely that the auditor is less tolerant of companies trying to avoid taxes committed by their clients. Customers can be used as a tax strategy that companies can use to avoid taxes
Systematic Literature Review Intention to Use E-Wallet Ina Liswanty; Iskandar Muda; Sambas Ade Kesuma
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.300

Abstract

The development of the world of technology today is marked by the emergence of several types of communication technology and electronic payment systems. This payment system has revolutionized transaction methods around the world. An electronic wallet or commonly referred to as an E-Wallet is a digital payment instrument through any type of electronic media such as a computer, laptop or cell phone. Due to the ease of using e-wallets in today's daily activities, the purpose of this research is to find out what are the factors that influence people's intention to use e-wallets to carry out all types of transactions in their lives obtained through the System Literature Review method. Literature was collected from 2017-2022 and identified from 131 articles on the Emerald Insign page after several elimination stages, there were 15 articles that met the criteria that had been made. This method is used to identify, review, evaluate and interpret some of the available research on the phenomenon of interest, as well as specific related research questions. The results of this study indicate that the most common factor influencing a person's intention to use an e-wallet is perceived usefulness with the TAM theoretical model.
Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review Hidayati Nasrah; Iskandar Muda; Sambas Ade Kesuma
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.301

Abstract

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.
MSMEs Upgrade with The Concept of Green Accounting and Digitalization (Study Literature Review) Ayu Kurnia Sari; Sambas Ade Kesuma; Iskandar Muda
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.302

Abstract

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.
Co-Authors Ayu Kurnia Sari Citra Windy Lubis Cut Nurul Tasya Putri Desi Mailani Finka Azzahra Utami Masse Hidayati Nasrah Ina Liswanty Iskandar Muda Juwita Agustrisna Margareth Zhandra Trixie Hulu May Hana Bilqis, May Hana Mikhael Radot Simamora Muhammad Fahmi Muhammad Simba Sembiring Nurul Izzah Lubis Rina Br Bukit Risanty Sisi Maghfirah Rahmah Sembiring Thezar Fiqih Hidayat Hasibuan Vanisa Meifari Yosep Halomoan Sirait