Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
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This Author published in this journals
All Journal Research Trend in Technology and Management Journal of Business Innovation and Accounting Research
Adam Zakaria
State University of Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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PREPARATION OF 3D VIRTUAL GAME-BASED AUDIT SIMULATION APPLICATIONS FOR PROSPECTIVE AUDITORS Algam Algam Octada; Adam Zakaria; Windy Permata Suyono
Research Trend in Technology and Management Vol. 4 No. 2 (2026): Research Trend in Technology and Management (on progres)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/jzt4xv61

Abstract

This study aims to develop a 3D virtual game-based audit simulation application as an innovative learning medium for prospective auditors. The study is motivated by the limited practical understanding of audit procedures among students due to learning methods that are still predominantly theoretical and lack real audit experience. This research employed the Research and Development (R&D) method using the ADDIE model, which consists of Analysis, Design, Development, Implementation, and Evaluation stages. The developed application includes simulations of various audit procedures, such as stock taking, cash count, accounts receivable and payable confirmations, and revenue testing based on auditing standards and PSAK. The results indicate that the 3D virtual audit simulation application can improve students' learning motivation, conceptual understanding, and practical auditing skills in a more interactive and effective manner. This study is expected to support the advancement of technology-based auditing education in higher education institutions
Analysis of Sustainability Report Disclosure and Sustainability Performance in Energy, Oil, and Gas Cluster State-Owned Enterprises Harbi Ash Shidiq; Adam Zakaria; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/s9q8z354

Abstract

This study aims to analyze the level of Sustainability Report (SR) disclosure and sustainability performance of PT Perusahaan Listrik Negara (Persero) and PT Pertamina (Persero), two major State-Owned Enterprises (SOEs) operating in the energy, oil, and gas cluster in Indonesia. A descriptive quantitative approach was employed, utilizing content analysis of Sustainability Reports for the 2021–2022 period. The variables examined include Sustainability Report disclosure and sustainability performance measured through economic, environmental, and social indicators. The findings indicate a positive trend in SR disclosure. PT PLN increased its disclosure rate from 84% in 2021 to 88% in 2022, while PT Pertamina improved from 88% in 2021 to 100% in 2022. These results reflect a strengthened corporate commitment toward transparency, accountability, and sustainable business practices. This research contributes to the literature on sustainability reporting and performance in Indonesian SOEs, particularly within high-impact industries. The findings underscore the strategic importance of sustainability performance in enhancing corporate reputation and stakeholder trust.
The Influence of Inspectorate General Auditor Quality, Accountability, and Supervision on the Quality of Financial Statements of the Jakarta Provincial Government Siti Maharani; Adam Zakaria; Muhammad Yusuf
Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/wtkn4433

Abstract

This study aims to examine the influence of the Inspector General's auditor quality, accountability, and supervision on the quality of the Jakarta Provincial Government's financial statements. The study population consists of employees of the Inspectorate General of Jakarta Province. A purposive sampling technique was employed, resulting in 45 respondents who met the research criteria. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that the quality of Inspectorate General auditors, accountability, and supervision have a positive and significant effect on the quality of financial statements of the Jakarta Provincial Government. The coefficient of determination (R²) demonstrates that 73.6% of the variance in financial statement quality is explained by these three variables.
The Implementation of Public Sector Accounting, Internal Control, and Transparency on the Performance of Government Institutions: Evidence from the Jakarta Provincial Government Siti Syifani Kusuma Ayu Syifanika; Adam Zakaria; Muhammad Yusuf
Journal of Business Innovation and Accounting Research Vol. 2 No. 3 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/xfn7cm51

Abstract

This study aims to examine the influence of public sector accounting, internal control, and transparency on the performance of financial reporting within the Jakarta Provincial Government. The population of this research consists of employees of the Jakarta Provincial Inspectorate. A total of 45 respondents were selected as the research sample using a questionnaire distribution method. The collected data were processed using SPSS software and analyzed through multiple linear regression techniques. The findings indicate that competency in human resources, accountability, and supervision have a positive and significant effect on the performance quality of financial reports within the Jakarta Provincial Government.
Co-Authors Algam Algam Octada Harbi Ash Shidiq MUHAMMAD YUSUF Muhammad Yusuf Nasution, Hafifah Siti Maharani Siti Syifani Kusuma Ayu Syifanika Windy Permata Suyono