Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-1 (December), Volume-1 2024

1. Analysis of the Impact of IT Audit Implementation on Data Integration...
12

Indy Misya Rumata Situmorang*,...
Universitas Sumatera Utara, Medan, Indonesia

I吠慵摩琠楳⁡⁴散桮潬潧礠瑨慴⁩湣汵摥猠瑨攠灲潣敳猠潦⁣桥捫楮朠慮損੥癡汵慴楮朠瑨攠楮景牭慴楯渠獹獴敭睮敤⁢礠瑨攠捯浰慮礮⁔桥⁰畲灯獥映畳楮朠䥔ഊ慵摩琠楳⁴漠浡步⁩琠敡獩敲⁦潲⁡畤楴潲猠瑯⁣桥捫⁤慴愠獥捵物瑹Ⱐ浡楮瑡楮⁳祳瑥洠煵慬楴礍੡湤⁣潮瑲潬⁡捣敳猠瑯⁣潭灡湹⁩湦潲浡瑩潮⸠䍵牲敮瑬礬慮礠捯浰慮楥猠桡癥ഊ捯湳瑲慩湴猠潮⁴桥⁉吠慵摩琠獹獴敭⁴桥礠桡癥⁳漠瑨慴⁴桥礠慲攠癥特⁶畬湥牡扬攠瑯⁤慴愍੭楳畳攠批⁩牲敳灯湳楢汥⁰慲瑩敳⁳畣栠慳⁷桡琠桡灰敮敤⁴漠䉐䩓⁋敳敨慴慮⁡湤⁂慮欍੓祡物慨⁉湤潮敳楡⁩渠㈰㈳⸠周楳⁣慳攠牥晬散瑳⁴桥⁦慩汵牥映瑨攠捯浰慮礧猠楮景牭慴楯渍ੳ祳瑥洠扥捡畳攠瑨敹⁷敲攠捡牥汥獳⁩渠捯湤畣瑩湧⁉吠慵摩瑳‮⁔桩猠慲瑩捬攠慩浳⁴漍੡湡汹穥⁴桥⁥晦散琠潦⁉吠慵摩琠業灬敭敮瑡瑩潮⁩渠浡楮瑡楮楮朠摡瑡⁩湴敧牡瑩潮⁡湤ഊ捯浰慮礠灥牦潲浡湣攮⁔桥整桯搠畳敤⁩猠愠汩瑥牡瑵牥⁳瑵摹⁢礠畴楬楺楮朠牥汥癡湴ഊ扯潫猠慮搠橯畲湡汳⸠周攠牥獵汴猠慮搠摩獣畳獩潮⁳桯眠瑨慴⁴桥⁵獥映䍁䅔猠慳⁰慲琠潦ഊ䥔⁡畤楴⁴散桮楱略猠捡渠扥⁵獥搠瑯⁤整散琠獥捵物瑹⁧慰猬潮楴潲整睯牫⁡捴楶楴礬⁡湤ഊ敶慬畡瑥⁤慴愠楮瑥杲楴礠潮⁡渠潮杯楮朠扡獩猬⁴桥牥批⁨敬灩湧⁣潭灡湩敳⁩摥湴楦礠慮損੡摤牥獳⁣祢敲⁴桲敡瑳⁢敦潲攠杲敡瑥爠汯獳敳捣畲⸠䥮⁡摤楴楯測⁃䅁味⁨敬瀠捯浰慮楥猍੥湳畲攠捯浰汩慮捥⁷楴栠牥杵污瑩潮猠牥污瑥搠瑯⁤慴愠灲潴散瑩潮⸠坩瑨湧潩湧⁡畤楴猬ഊ䍁䅔猠捡渠敶慬畡瑥⁷桥瑨敲⁤慴愠灲潴散瑩潮⁰潬楣楥猠慮搠灲潣敤畲敳⁨慶攠扥敮ഊ景汬潷敤⁰牯灥牬礠批⁡汬⁰慲瑳映瑨攠潲条湩穡瑩潮⁳漠瑨慴⁣潭灡湹⁰敲景牭慮捥⁩猍੭潲攠潰瑩浡氮

2. Impact of Cloud Computing on IT Audit Practices: Challenges and Opport...
3

Putri Ayu Nur Rizki*, Sasha Ha...
Universitas Sumatera Utara, Medan, Indonesia

:⁃汯畤⁣潭灵瑩湧⁨慳⁣桡湧敤⁴桥⁩湦潲浡瑩潮⁴散桮潬潧礠污湤獣慰攠慮損੨慳⁨慤⁡⁳楧湩晩捡湴⁩浰慣琠潮⁉吠慵摩琠灲慣瑩捥献⁔桩猠牥獥慲捨⁡業猠瑯⁡湡汹穥⁴桥ഊ捨慬汥湧敳⁡湤灰潲瑵湩瑩敳⁦慣敤⁢礠慵摩瑯牳⁩渠業灬敭敮瑩湧⁣汯畤⁣潭灵瑩湧⸍੕獩湧⁡⁣慳攠獴畤礠慰灲潡捨⁡湤⁣潬汥捴楮朠牥晥牥湣敳⁢慳敤渠睲楴瑥渠摯捵浥湴猬ഊ瑨楳⁲敳敡牣栠楤敮瑩晩敳⁴桡琠捬潵搠捯浰畴楮朠楮捲敡獥猠瑨攠敦晩捩敮捹⁡湤⁡捣敳獩扩汩瑹ഊ潦⁤慴愬⁡汬潷楮朠慵摩瑯牳⁴漠捯湤畣琠慮慬祳楳潲攠煵楣歬礠慮搠慣捵牡瑥汹⸠䡯睥癥爬ഊ步礠捨慬汥湧敳⁳畣栠慳⁤慴愠獥捵物瑹⁲楳歳Ⱐ牥杵污瑯特⁣潭灬楡湣攬⁡湤⁴桥⁣潭灬數楴礍੯映浡湡杩湧⁣汯畤⁥湶楲潮浥湴猠慲攠獩杮楦楣慮琠捯湣敲湳⸠䅤摩瑩潮慬汹Ⱐ牥汩慮捥渍੣汯畤⁳敲癩捥⁰牯癩摥牳⁲慩獥猠煵敳瑩潮猠慢潵琠捯湴牯氠慮搠瑲慮獰慲敮捹⸠周楳ഊ牥獥慲捨⁣潮捬畤敳⁴桡琠慬瑨潵杨⁴桥牥⁡牥⁣桡汬敮来猠瑨慴敥搠瑯⁢攠潶敲捯浥Ⰽ੣汯畤⁣潭灵瑩湧晦敲猠杲敡琠潰灯牴畮楴楥猠景爠楮湯癡瑩潮⁩渠䥔⁡畤楴⁰牡捴楣敳Ⱐ睨楣栍੣慮⁩浰牯癥⁴桥ⁱ畡汩瑹⁡湤⁩湴敧物瑹映慵摩瑳⁩渠瑨攠摩杩瑡氠敲愮

3. Cybersecurity Audits: Best Practices for Reducing Risk in the IT Envir...
2

Cut Rafifah Syaakirah*, Luthfi...
Universitas Sumatera Utara, Medan, Indonesia

A⁣祢敲獥捵物瑹⁡畤楴⁩猠愠獹獴敭慴楣⁰牯捥獳⁴桡琠慩浳⁴漠慳獥獳⁡湤ഊ業灲潶攠楮景牭慴楯渠獥捵物瑹⁩渠慮⁉吠敮癩牯湭敮琮⁉渠慮⁩湣牥慳楮杬礠摩杩瑡氠慮損੣潮湥捴敤⁣潮瑥硴Ⱐ潲条湩穡瑩潮猠晡捥⁡⁷楤攠慲牡礠潦⁴桲敡瑳⁴桡琠捡渠捯浰牯浩獥ഊ瑨敩爠摡瑡⁡湤⁩湦牡獴牵捴畲攮⁔桥牥景牥Ⱐ楴⁩猠業灯牴慮琠景爠潲条湩穡瑩潮猠瑯⁣潮摵捴ഊ牥杵污爠捹扥牳散畲楴礠慵摩瑳⁡猠愠物獫楴楧慴楯渠浥慳畲攮⁉渠慮⁩湣牥慳楮杬礠捯浰汥砍੤楧楴慬⁡来Ⱐ潲条湩穡瑩潮猠晡捥⁡⁶慲楥瑹映物獫猠瑨慴⁣慮⁴桲敡瑥渠瑨敩爠摡瑡⁡湤ഊ楮晲慳瑲畣瑵牥⸠周楳⁡牴楣汥⁤楳捵獳敳⁢敳琠灲慣瑩捥猠楮⁣潮摵捴楮朠捹扥牳散畲楴礠慵摩瑳ഊ瑯⁩摥湴楦礠慮搠浩瑩条瑥⁰潴敮瑩慬⁲楳歳⸠周牯畧栠愠物獫ⵢ慳敤⁡灰牯慣栬⁴桥獥⁡畤楴猍੦潣畳潴湬礠潮⁲敧畬慴潲礠捯浰汩慮捥Ⱐ扵琠慬獯渠灲潡捴楶攠慳獥獳浥湴猠潦ഊ灯瑥湴楡氠癵汮敲慢楬楴楥献⁔桥⁤楳捵獳楯渠楮捬畤敳⁴桥⁵獥映敦晥捴楶攠慵摩琠瑯潬猠慮損ੴ散桮楱略猬⁴桥⁤敶敬潰浥湴映愠捯浰牥桥湳楶攠獥捵物瑹⁰潬楣礬⁡猠睥汬⁡猠瑨攍੩浰潲瑡湣攠潦⁥浰汯祥攠瑲慩湩湧⁡湤⁡睡牥湥獳⸠䉹⁩浰汥浥湴楮朠瑨敳攠扥獴ഊ灲慣瑩捥猬牧慮楺慴楯湳⁣慮⁳瑲敮杴桥渠瑨敩爠獥捵物瑹⁰潳瑵牥⁡湤楮業楺攠瑨攠業灡捴ഊ潦⁥癯汶楮朠捹扥爠瑨牥慴献

4. Stewardship in Public Sector Management: A Systematic Review of Its Im...
1

Julia, Juliana Siahaan*, Nova...
Universitas Sumatera Utara, Medan, Indonesia

周楳⁳祳瑥浡瑩挠牥癩敷⁥硡浩湥猠瑨攠牯汥映獴敷慲摳桩瀠楮⁰畢汩挠獥捴潲ഊ浡湡来浥湴⁡湤⁩瑳⁩浰慣琠潮⁰畢汩挠瑲畳琠慮搠獥牶楣攠摥汩癥特⸠却敷慲摳桩瀬ഊ捨慲慣瑥物穥搠批⁲敳灯湳楢汥⁡湤⁥瑨楣慬⁧潶敲湡湣攬⁩猠楮捲敡獩湧汹⁲散潧湩穥搠慳⁡ഊ捲楴楣慬⁣潭灯湥湴⁦潲⁥湨慮捩湧⁰畢汩挠獥捴潲⁰敲景牭慮捥⸠周楳⁳瑵摹⁳祮瑨敳楺敳ഊ晩湤楮杳⁦牯洠癡物潵猠牥癩敷敤⁡牴楣汥猬⁧潶敲湭敮琠牥灯牴猠慮搠捡獥⁳瑵摩敳⁴漠慳獥獳ഊ桯眠獴敷慲摳桩瀠灲慣瑩捥猠楮晬略湣攠灵扬楣⁰敲捥灴楯渠慮搠獥牶楣攠潵瑣潭敳⸠周攍ੲ敶楥眠楤敮瑩晩敳敹⁳瑥睡牤獨楰⁤業敮獩潮猬⁩湣汵摩湧⁡捣潵湴慢楬楴礬⁴牡湳灡牥湣礬ഊ慮搠獴慫敨潬摥爠敮条来浥湴Ⱐ慮搠敶慬畡瑥猠瑨敩爠敦晥捴渠瑲畳琭扵楬摩湧⁡湤⁴桥ഊ敦晩捩敮捹映獥牶楣攠摥汩癥特⸠剥獵汴猠楮摩捡瑥⁡⁰潳楴楶攠捯牲敬慴楯渠扥瑷敥渠牯扵獴ഊ獴敷慲摳桩瀠灲慣瑩捥猠慮搠楮捲敡獥搠灵扬楣⁴牵獴Ⱐ汥慤楮朠瑯⁩浰牯癥搠獥牶楣攍੡捣敳獩扩汩瑹Ⱐ煵慬楴礬⁡湤⁳慴楳晡捴楯渮⁔桥⁳瑵摹⁨楧桬楧桴猠扥獴⁰牡捴楣敳⁡湤晦敲猍ੲ散潭浥湤慴楯湳⁦潲⁰潬楣祭慫敲猠瑯⁳瑲敮杴桥渠杯癥牮慮捥⁦牡浥睯牫猬⁴桥牥批ഊ景獴敲楮朠愠獵獴慩湡扬攠瑲畳琭扡獥搠牥污瑩潮獨楰⁢整睥敮⁰畢汩挠楮獴楴畴楯湳⁡湤ഊ捩瑩穥湳⸠周楳⁲敳敡牣栠捯湴物扵瑥猠瑯⁴桥⁢牯慤敲⁤楳捯畲獥渠灵扬楣⁳散瑯爠牥景牭猍੡湤⁵湤敲獣潲敳⁴桥⁳楧湩晩捡湣攠潦⁥瑨楣慬敡摥牳桩瀠楮⁡捨楥癩湧⁳潣楥瑡氠杯慬献

5. The Application of Pecking Order Theory on Corporate Financing Decisio...
6

Wilman Sihotang*, Sarah Ainun...
Universitas Sumatera Utara, Medan, Indonesia

㨠周楳⁳瑵摹⁡業猠瑯⁥癡汵慴攠瑨攠慰灬楣慴楯渠潦⁴桥⁐散歩湧⁏牤敲⁔桥潲礠楮ഊ捯牰潲慴攠晩湡湣攠瑨牯畧栠瑨攠慮慬祳楳映慲瑩捬敳⁩湤數敤⁩渠卣潰畳癥爠瑨攠灡獴ഊ摥捡摥⸠周攠獴畤礠睡猠捯湤畣瑥搠畳楮朠瑨攠卹獴敭慴楣⁌楴敲慴畲攠剥癩敷
卌利ഊ浥瑨潤Ⱐ捯癥物湧⁡牴楣汥猠晲潭′〱㐠瑯′〲㐮⁔桥⁦楮摩湧猠獨潷⁴桡琠㘴┠潦⁴桥ഊ牥獥慲捨⁦潣畳敳渠捡灩瑡氠獴牵捴畲攬⁷桩捨⁵湤敲獣潲敳⁴桥⁲敬敶慮捥映瑨楳⁴桥潲礍੩渠畮摥牳瑡湤楮朠捯浰慮楥猧⁰牥晥牥湣敳⁦潲⁦楮慮捩湧⁳潵牣敳⸠䅤摩瑩潮慬汹Ⱐ㈵┠潦ഊ瑨攠慲瑩捬敳⁤楳捵獳⁩瑳⁡灰汩捡瑩潮⁩渠捯牰潲慴攠晩湡湣攬⁷桩汥⁩瑳⁣潮瑲楢畴楯渠瑯⁴桥ഊ晩敬摳映獯捩慬⁡湤慮慧敭敮琠楳⁲敬慴楶敬礠汩浩瑥搬⁲敡捨楮朠潮汹‸┠慮搠㌥Ⰽੲ敳灥捴楶敬礮⁔桥⁰畢汩捡瑩潮⁴牥湤⁳桯睳⁳灩步猠楮⁣敲瑡楮⁹敡牳Ⱐ灡牴楣畬慲汹′〱㘬ഊ㈰㈱Ⱐ慮搠㈰㈲Ⱐ敡捨⁷楴栠瑷漠慲瑩捬敳⁰畢汩獨敤⸠周楳⁲敳敡牣栠獵杧敳瑳⁴桥ഊ摥癥汯灭敮琠潦⁳瑵摩敳⁩渠汥獳⁥硰汯牥搠慲敡猠慮搠瑨攠楮瑥杲慴楯渠潦⁴桩猠瑨敯特⁷楴栍੭潤敲渠晩湡湣楡氠瑥捨湯汯杹⁩湮潶慴楯湳Ⱐ楮牤敲⁴漠數灡湤⁩瑳⁲敬敶慮捥⁩渠瑨攍੤楧楴慬⁥牡⸠周楳⁳瑵摹慫敳⁡渠業灯牴慮琠捯湴物扵瑩潮⁴漠畮摥牳瑡湤楮朠瑨攍੤祮慭楣猠潦⁴桥⁐散歩湧⁏牤敲⁴桥潲礠楮⁴桥⁣潮瑥硴映捯牰潲慴攠晩湡湣攠慮搠楴猍੦畴畲攠摥癥汯灭敮琠摩牥捴楯渮





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