Vol. 4 No. 4 (2026): April

View Vol. 4 No. 4 (2026): April

DOI: https://doi.org/10.54443/jaruda.v4i4

Published: 2026-04-30

22 Published Articles

64 Authors

1 Countries

Articles

IMPLEMENTATION OF E-GOVERNMENT IN PUBLIC SECTOR FINANCIAL ACCOUNTING: DIGITAL-BASED STATE FINANCIAL TRANSPARENCY AND GOVERNANCE

Rizky Pratama Siregar Universitas Muhamammadiyah Sumatera Utara

Annisa Fadillah Nasution Universitas Muhamammadiyah Sumatera Utara

Eka Nurmala Sari Universitas Muhamammadiyah Sumatera Utara

488-496
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THE INFLUENCE OF INTERNAL CONTROL SYSTEMS ON EMPLOYEE PERFORMANCE IN STATE-OWNED CONSTRUCTION COMPANIES IN INDONESIA

Rangga Bagus Sena Universitas Islam Indonesia

Ayu Chairina Laksmi Universitas Islam Indonesia

430-439
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FINANCIAL LITERACY, DIGITAL LITERACY, AND ENTREPRENEURIAL INTENTION AMONG UNIVERSITY STUDENTS

Mohammad Rusman Ramli Universitas Muhammadiyah Buton

Ahmad Saiful Universitas Muhammadiyah Buton

Wa Ode Nahra Nafiran Universitas Muhammadiyah Buton

676-681
DOI : https://doi.org/10.5281/zenodo.21024183
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ANALYSIS OF THE EFFECTIVENESS FACTORS OF THE AUDIT QUALITY CONTROL SYSTEM AT THE BPK REPRESENTATIVE OFFICE OF NORTH SUMATERA PROVINCE

Muhammad Zamroni Universitas Muhammadiyah Sumatera Utara

Maya Sari Universitas Muhammadiyah Sumatera Utara

469-478
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HOW CORRUPTION ADAPTS TO E-PROCUREMENT : A STUDY IN NORTH SUMATRA

Hendro Siahaan Universitas Muhammadiyah Sumatera Utara

Widia Astuty Universitas Muhammadiyah Sumatera Utara

525-533
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OPTIMIZING THE UTILIZATION OF REGIONAL PROPERTY THROUGH RENTAL, LEND-TO-USE, AND COOPERATION MECHANISMS: A LITERATURE REVIEW OF THE POTENTIAL FOR REGIONAL ORIGINAL INCOME AND THE RISK OF REGULATORY COMPLIANCE

Indah Aulia Pane Universitas Muhammadiyah Sumatera Utara

Rohkaseana Biiznillah Saraan Universitas Muhammadiyah Sumatera Utara

Eka Nurmala Sari Universitas Muhammadiyah Sumatera Utara

440-451
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THE EFFECT OF COMPANY SIZE, AUDIT QUALITY AND OPERATIONAL EFFICIENCY ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES THAT LISTED ON THE IDX

Zam Zam Khairani Universitas Muslim Nusantara Al-Washliyah

Yuni Shara Universitas Muslim Nusantara Al-Washliyah

Sriwardany Universitas Muslim Nusantara Al-Washliyah

Shita Tiara Universitas Muslim Nusantara Al-Washliyah

1978-1985
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ANALYSIS OF THE DETERMINANTS OF THE OPEN UNEMPLOYMENT RATE IN INDONESIA: THE INFLUENCE OF GDP, INVESTMENT, EDUCATION, PROVINCIAL MINIMUM WAGE, AND LABOR FORCE PARTICIPATION RATE IN 2021–2023

Clarissa Mayang Safira STIE Indonesia Banking School

Arya Dhia Syahputra STIE Indonesia Banking School

Arista Putri Andini STIE Indonesia Banking School

Rizki Mahendra Sandya STIE Indonesia Banking School

Dafi Fachrul Azizi STIE Indonesia Banking School

Ahmad Setiawan Nuraya STIE Indonesia Banking School

510-520
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EVALUATION OF USER SATISFACTION WITH THE ACCESS BY KAI APPLICATION USING THE END USER COMPUTING SATISFACTION (EUCS) AND IMPORTANCE PERFORMANCE ANALYSIS (IPA) APPROACHES

Indah Wardati Universitas Sumatera Utara

Arlina Nurbaity Universitas Sumatera Utara

Beby Karina Universitas Sumatera Utara

420-427
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THE EFFECT OF INFLATION, EDUCATION LEVEL, AND LABOR FORCE PARTICIPATION LEVEL ON POVERTY LEVEL IN NORTH SUMATRA PROVINCE

Nabila Ramadina Universitas Malikussaleh

Reza Juanda Universitas Malikussaleh

Aulia Maharani Br Purba Universitas Malikussaleh

1916-1922
DOI : https://doi.org/10.5281/zenodo.22074934
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THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT FRAUD WITH FIRM SIZE AS A MODERATING VARIABLE

Mega Duarti Universitas Widyatama Bandung

Radhi Abdul Halim Universitas Widyatama Bandung

520-524
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THE INFLUENCE OF WORKFORCE, BUSINESS EXPERIENCE, AND BUSINESS LOCATION ON THE PERFORMANCE OF NAIL ART MSMEs IN PANTAI LABU DISTRICT, DELI SERDANG REGENCY

Nadia Sukawati Universitas Muslim Nusantara Al-Washliyah

Mutawaqil Billah Tumanggor Universitas Muslim Nusantara Al-Washliyah

Melisa Zuriani Hasibuan, Arif Hadian Universitas Muslim Nusantara Al-Washliyah

418-429
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Economic Analysis of Crypto Asset Regulation in Indonesia: Market Impact, Investor Behavior and Islamic Economic Perspective

Nanda Nur Sofyana Universitas Islam Negeri Ar-Raniry

1052-1058
DOI : https://doi.org/10.5281/zenodo.21526604
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IMPROVING THE EFFECTIVENESS OF REGIONAL ASSETS MANAGEMENT: INTERACTION BETWEEN AUDIT FINDINGS, FOLLOW-UP ON AUDIT RESULTS, AND HUMAN RESOURCE COMPETENCE IN MEDAN CITY

Selly Yunita Universitas Muhammadiyah Sumatra Utara

Irfan Universitas Muhammadiyah Sumatra Utara

479-487
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NURSES' EXPERIENCES IN ESTABLISHING INDEPENDENT NURSING PRACTICE BUSINESSES IN SINGKAWANG, WEST KALIMANTAN, IN 2023

Christian Alvyanto Akademi Keperawatan Bethesda Serukam

669-675
DOI : https://doi.org/10.5281/zenodo.20934592
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THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVING ACCOUNTABILITY PUBLIC SECTOR FINANCE: A THEORETICAL PERSPECTIVE

Nindya Sari Universitas Muhammadiyah Sumatera Utara

Novita Sri Anggraeni Universitas Muhammadiyah Sumatera Utara

Hotnida Sari Tanjung Universitas Muhammadiyah Sumatera Utara

Eka Nurmala Sari Universitas Muhammadiyah Sumatera Utara

452-458
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EXPLORING UNEMPLOYMENT DYNAMICS IN EASTERN INDONESIA: PANEL REGRESSION APPROACH

Lailan Syafrina Hasibuan Universitas Sumatera Utara

Khaira Amalia Fachrudin Universitas Sumatera Utara

534-528
DOI : https://doi.org/10.5281/zenodo.20471480
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THE INFLUENCE OF GOVERNMENT GOVERNANCE, PUBLIC INFORMATION DISCLOSURE, AND REGIONAL FINANCIAL INFORMATION SYSTEM ON THE PERFORMANCE OF LOCAL GOVERNMENT AGENCIES IN PASER REGENCY

Muhammad Harits Zidni Khatib Ramadhani Universitas Mulawarman

Asmadhini Handayani Rahmah Universitas Muhammadiyah Kalimantan Timur

Rezki Ananda Basid Universitas Pertamina

428-439
DOI : https://doi.org/10.5281/zenodo.19872460
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THE IMPACT OF THE LOCAL GOVERNMENT FINANCIAL INDEPENDENCE RATIO, THE LOCAL REVENUE EFFECTIVENESS RATIO, AND THE EXPENDITURE EFFICIENCY RATIO ON THE FINANCIAL PERFORMANCE OF REGENCIES AND CITIES IN ACEH PROVINCE

Marzuki Universitas Malikussaleh

Nadia Mulya Universitas Malikussaleh

Ghazali Syamni Universitas Malikussaleh

Muttaqien Universitas Malikussaleh

1974-1977
DOI : https://doi.org/10.5281/zenodo.21989967
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FINANCIAL BEHAVIOR OF BANK SYARIAH INDONESIA CUSTOMERS IN EAST KALIMANTAN: TRUST AS MEDIATION

Hidayani Universitas Mulawarman

Hairul Anwar Universitas Mulawarman

Doddy Adhimursandi Universitas Mulawarman

493-506
DOI : https://doi.org/10.5281/zenodo.20524090
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THE EFFECT OF LOCAL TAXES ON CAPITAL EXPENDITURE ALLOCATION WITH POPULATION SIZE AS A MODERATING VARIABLE IN SAMARINDA CITY

Sitti Rahma Sudirman Universitas Mulawarman

Ardhiatul Halima Tuasalamony UIN A.M. Sangadji Ambon

Wahyuni Saleh Universitas Bosowa

Rahadian Cahyadi Universitas Almarisah Madani

418-420
DOI : https://doi.org/10.5281/zenodo.19844943
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THE INFLUENCE OF FIRM SIZE, ENVIRONMENTAL PERFORMANCE, BOARD INDEPENDENCE, AND BOARD GENDER DIVERSITY ON CARBON EMISSION DISCLOSURE IN ENERGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2023–2024)

Risanty Universitas Sumatera Utara

Adi Syah Putra Universitas Sumatera Utara

Juwita Agustrisna Universitas Sumatera Utara

Yesica Exaudy Napitu Universitas Sumatera Utara

1908-1915
DOI : https://doi.org/10.5281/zenodo.21884464
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