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Prof. Dr.

Azhar

M.Ec., Ak.
Azhar

Prof. Dr. Azhar, M.Ec., Ak.

Employee ID Number

195604071980021001

National Lecturer Registration Number

0007045602

Study Program
Program Studi S1 Akuntansi
Program Studi S2 Akuntansi
Program Studi S3 Ilmu Akuntansi
Field Of Knowledge
Accounting
Positions
Professor
Research Media
Google Scholar Sinta Scopus
Contacts:
E-mail

azhar@usu.ac.id, azharmaksum16@gmail.com

Office Address

Curriculum Vitae file_download
Publications
Other Publications

National Publications

Unlocking the potential of integrated reporting in driving firm value

MINDA MULIANA BR.SEBAYANG , WARSANI PURNAMA SARI , AZHAR

Pengaruh Strategic Management Accounting dalam memediasi Dampak Green Accounting dan Pengendalian Internal terhadap Kinerja Manajerial

IBNU AUSTRINDANNEY SINA AZHAR , AZHAR

Can Risk Management Improve the Quality of Local Government’s Financial Statements?

ERLINA , AZHAR , RINA BR BUKIT

Profitability and Discretionary Accrual through Supply Chain Management: Evidence of Manufacturing Firms using GMM Estimates in Indonesia

AZHAR , ISKANDAR MUDA , ERLINA

Model application of Murabahah financing acknowledgement statement of Sharia accounting standard No 59 Year 2002

ISKANDAR MUDA , ERWIN ABUBAKAR , ERLINA , AZHAR , SYAFRUDDIN GINTING S

Factors of quality of financial report of local government in Indonesia

AZHAR , ERWIN ABUBAKAR , SYAFRUDDIN GINTING S , ERLINA , ISKANDAR MUDA

THE ROLE OF CONFLICT OF INTEREST IN IMPROVING BUDGET QUALITY IN LOCAL GOVERNMENT

ZAINAL ABIDIN TARIGAN SILANGIT , ISKANDAR MUDA , SRI MULYANI , AZHAR , ERLINA

EFFECTS OF INSTITUTIONAL OWNERSHIP AND PROFITABILITY TO FIRM VALUE WITH THE CAPITAL STRUCTURE AS INTERVENING VARIABLE (EMPIRICAL STUDY AT COMPANY TOURISM INDUSTRY SECTOR LISTED IN INDONESIA)

ERLINA , AZHAR , SIROJUZILAM

THE INFLUENCE OF HUMAN RESOURCES COMPETENCY AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORT WITH REGIONAL ACCOUNTING SYSTEM AS AN INTERVENING

ADE FATMA LUBIS , ERLINA , AZHAR , RINA BR BUKIT , ISKANDAR MUDA , ERWIN ABUBAKAR

Determinan Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumatera Utara

AZHAR

Pengaruh PAD, SILPA, DAU, DAK dan DBH Terhadap Alokasi Belanja Modal: Studi Kasus Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Utara, Bangka Belitung, Kepulauan Riau dan …

AZHAR

Analisis Faktor-Faktor Yang Mempengaruhi Cost Stickiness Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

AZHAR

Analisis Faktor-faktor yang Berpengaruh Terhadap Kecurangan Laporan Keuangan dengan Perspektif Fraud Pentagon pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia …

AZHAR

Analisis Pengaruh Profitabilitas, Leverage dan Likuiditas terhadap Nilai Perusahaan dengan Pengungkapan Sustainability Report Sebagai Variabel Moderating pada Perusahaan Jasa …

AZHAR

ANALISIS POTENSI KEBANGKRUTAN: PERBANDINGAN METODE ALTMAN Z-SCORE DENGAN ZAVGREN

AZHAR

International Publications

How Strategic Management Accounting Affects the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia

AZHAR , ISKANDAR MUDA , CHANDRA SITUMEANG , AUDREY MARGARETH SIAHAAN

Auditor Competence, Remote Audit Support, Digital-Based Governance, Information Technology, Audit Quality: An Empirical Study in State Financial Audit.

AZHAR , RITA MEUTIA , NUR ISMANIDAR , Parapat Gultom

The Effect of Profitability, Liquidity, and Leverage on Stock Returns with Inflation and Interest Rates as Moderating Variables in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018 - 2023

IBNU AUSTRINDANNEY SINA AZHAR , AZHAR , HASBI AULIA SIREGAR

Sustainability, Risk Management, and Innovation: Enhancing Performance in Indonesian Social Enterprises

MUNAWARAH , AZHAR , YUNI LESTARI BR SITEPU , FAUZIAH KUMALASARI

Advancing Sustainable Social Enterprise in Indonesia: Innovation, Digitalization, And Strategic Implications

MUNAWARAH , FAUZIAH KUMALASARI , AZHAR , YUNI LESTARI BR SITEPU

Intellectual Capital as Sustainable Competitive Advantage in Business Performance

PRIMA APRILYANI RAMBE , ERLINA , AZHAR , ZULKARNAIN

THE INFLUENCE OF COMPANY SIZE ON THE COMPETITIVENESS OF MEDIUM AND LARGE SCALE MANUFACTURING COMPANIES IN THE CITY OF SERDANG BEDAGAI

ELIDAWATI , AZHAR , NURLINDA

The Working Capital Training & Preparation of Business Cash Projections for Titi Putih Village Community as Fisherman's Village (An International Community Service Report)

WINDI ASTUTI , IBNU AUSTRINDANNEY SINA AZHAR , ERLINA , ISKANDAR MUDA , AZHAR

Effect Of Organizational Size And Human Capital On Organizational Performance Through Environmental Uncertainty

AZHAR , ERLINA , RINA BR BUKIT , IBNU AUSTRINDANNEY SINA AZHAR

Strategic Management Accounting Helping Companies In Crisis Judging From Literature Studies

AUDREY MARGARETH SIAHAAN , ISKANDAR MUDA , AZHAR , CHANDRA SITUMEANG

Role of Asynchronous Transfer Method (ATM) on Corporate

IBNU AUSTRINDANNEY SINA AZHAR , ISKANDAR MUDA , AZHAR

The Effect of Auditor Competence and Remote Audit Support on Audit Quality through Digital-Based Governance with Information Technology as Moderating Variable in State Financial Audit

PARAPAT GULTOM , NUR ISMANIDAR , AZHAR

The Effect of Auditor Competence and Remote Audit Support on Audit Quality through Digital-Based Governance with Information Technology as Moderating Variable in State Financial Audit

AZHAR , PARAPAT GULTOM , RITA MEUTIA , NUR ISMANIDAR

THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS AND GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL STATEMENTS CODING ORGANIZATIONAL COMMITMENTS

ERLINA , KHAIRA AMALIA FACHRUDDIN , AZHAR

The Linearity of Oil Palm Plantations Owned by State-Owned Enterprises and Private Oil Palm Plantations to Production using the PLS Warp Application Approach

ARIFIN LUBIS , ISKANDAR MUDA , AZHAR

Trading of Indonesian Crude Palm Oil Supply Chain and its Impact on Economic Growth: Implementation of Theory of Comparative Advantage and the Competitive Advantage of Nation

ARIFIN LUBIS , IBNU AUSTRINDANNEY SINA AZHAR , ISKANDAR MUDA , AZHAR

Opportunities for implementation of non-cash transactions of supply chain management of village-owned business agencies

ISKANDAR MUDA , AZHAR , IBNU AUSTRINDANNEY SINA AZHAR

Factors Affecting The Success of Implementing Cashier (Point of Sales/Pos) Accounting Apllication

IBNU AUSTRINDANNEY SINA AZHAR , AZHAR , ISKANDAR MUDA

The Effect of Implementing Internal Control System, Accounting Standards Implementation, Management Commitment to Quality Financial Report

AZHAR

AN EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY AND ORGANIZATIONAL SIZE ON STRATEGIC MANAGEMENT ACCOUNTING

AZHAR

Analysis of Factors Affecting Company Performance (Case Study of a Honda Motorcycle Company in Medan City)

AZHAR

Analysis of the Effect of Profitability on General Corporate Information and Forward-looking Information and its impact on the Company's Share Prices listed on the Indonesia …

AZHAR

Digitalism Toward Micro Small Medium Entity’s Financial Report Quality

AZHAR

Analysis of Determinants Accountability for Regional Financial Management in the Regional Government of North Nias Regency

AZHAR

The Influence of Related Party Transaction, Profitability, Liquidity, and Debt Policy on Firm Value in Property and Real Estate Companies Listed on IDX 2016-2020 with Firm size …

AZHAR

Factors Affecting The Success of Implementing Cashier (Point of Sales/Pos) Accounting Application

AZHAR

The Effects of Good Corporate Governance and Financial Leverage on Earnings Quality with Book-Tax Differences as Moderation Variables (Study of Manufacturing Companies in the …

AZHAR

The Effect of Auditor Competence and Remote Audit Support on Audit Quality through Digital-Based Governance with Information Technology as Moderating Variable in State …

AZHAR

The Effect of Total Asset Turnover and Profitability on Firm value with Good Corporate Governance as Moderating Variable in Food and Beverage Subsector Manufacturing Companies …

AZHAR

Integrated Reporting, Is It Really Matters?

AZHAR

Foreign Direct Investment as Economic Globalization Indicators that Affect the International Trade in Europe.

AZHAR

What is the Most Critical Element of Intellectual Capital that Influences Business Performance?

AZHAR

The Effect of Profitability, Leverage, Liquidity, Free Cash Flow on Company Value with Dividend Policy as Moderating in Basic and Chemical Industrial Companies Listed on the …

AZHAR

Analysis of Factors Affecting Taxpayer Compliance with Land and Building Tax for Rural and Urban Tax and How it is Effecting on Receivables Land and Building Tax for Rural and …

AZHAR

Tax Amnesty as a Control Variable Affects The Relationship between Domestic Institutional Shareholders and the Firm Value.

AZHAR

Can risk management improve the quality of local government’s financial statements

AZHAR

THE INFLUENCE OF INDEPENDENCE, INTEGRITY, AUDITOR EXPERIENCE, AND AUDIT FEES ON THE ABILITY TO DETECT CREATIVE ACCOUNTING PRACTICES

AZHAR

Factors Affecting The Success of Implementing Cashier (Point of Sales/Pos) Accounting Application

AZHAR

Shareholders And Independent Commissioners In Influencing The Tax Planning Strategy

AZHAR

STRATEGIC MANAGEMENT ACCOUNTING IMPLEMENTATION REVIEW FROM LITERATURE STUDY

AZHAR

The Effects of Production, Prices and International Trade on The Europe's Export Volume.

AZHAR

Effect Of Organizational Size And Human Capital On Organizational Performance Through Environmental Uncertainty

AZHAR

The Influence of Intellectual Capital on Firm Value with Profitability as Moderating Variables in Real Estate & Property Companies Registered in Indonesia Stock Exchange, 2008-2018

AZHAR

THE INFLUENCE OF TAX MORALS, TAX KNOWLEDGE AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE WITH TAXPAYER INTENTIONS AS AN INTERVENING VARIABLE

AZHAR

The Working Capital Training & Preparation of Business Cash Projections for Titi Putih Village Community as Fisherman's Village (An International Community Service Report)

AZHAR