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Menampilkan 1–3 dari 3 artikel
Equity Analysis of Local Government: A Case Study of Deli Serdang Regency, North Sumatra Province, Based on Government Financial Reports and IFRS Principles
Putri Tunggal Dewi
; Kayyisa Fahani
; Iskandar Muda
International Journal of Economics, Commerce, and Management
Vol 2
, No 4
(2025)
This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ra...
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Penetapan Harga Jual dan Peminat oleh Pedagang serta Hubungannya dengan Fluktuasi Permintaan di Pasar Tradisional MMTC Medan
Marzuti Isra
; Cut Zaara Nazwa Shafina
; Iskandar Muda Nasution
; Dede Fajru Pamungkas
; Dimas Setiawan Damanik
; Fathur Rahman Hasibuan
; Ariq Ahmad Fauzan
Jurnal Riset Rumpun Ilmu Tanaman
Vol 4
, No 1
(2025)
This study aims to analyze the determination of selling prices and enthusiasts by traders and their relationship with demand fluctuations in the traditional market of MMTC Medan. The method used is a qualitative descriptive analysis method with a survey approach, involving three traders, namely rice, onion, and cabbage traders, data collected through direct interviews. The results of the study show that the setting of selling prices by traders has an effect on market enthusiasts as well as fluct...
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The Influence of Apparatus Competence, Internal Control and Financial Systems on Fraud Prevention with Morality as Moderation
Andrini Akbar
; Iskandar Muda
; Amlys Syahputra Silalahi
International Journal of Economics, Management and Accounting
Vol 2
, No 3
(2025)
The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative appr...
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