Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Review of Ethics in Sustainable Finance and Accounting International Journal of Accounting, Business, and Economic Policy
Adam Zakaria
Master’s Program in Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta, Indonesia
Economics, Econometrics & Finance

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Analysis of the Implementation of Good Governance Principles in the First-Year Budget Absorption Performance of Foreign Loans and Grants (PHLN) Projects at the Ministry of Health Nila Aristiani Widyasari; Adam Zakaria; Indra Pahala
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 2 (2025): September
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i2.214

Abstract

The first-year budget absorption of Foreign Loans and Grants (FLG) projects is an important indicator of government project performance. However, several FLG-funded projects at the Ministry of Health have not achieved their budget absorption targets. This study aims to analyze the implementation of Good Governance principles, first-year budget absorption performance, and the role of project readiness. This study employed a qualitative case study approach on the Indonesia Health Systems Strengthening (IHSS) Project. Data were collected through in-depth interviews, observations, and document analysis using purposive sampling. Data were analyzed using the Miles, Huberman, and Saldaña interactive model through open coding and axial coding. Data credibility was ensured through source triangulation, technique triangulation, and member checking. The findings show that Good Governance principles have been implemented through transparency, accountability, responsibility, independence, and fairness. Nevertheless, first-year budget absorption remained suboptimal due to delays in project organization, limited human resource capacity, the complexity of international procurement, the No Objection Letter (NoL) approval process, and uneven hospital readiness. The study concludes that Good Governance provides the foundation for effective FLG project management, while project readiness plays a critical role in achieving optimal budget absorption.
The Influence of Competence, Independence, Time Budget Pressure, Audit Fee, and Audit Tenure on Audit Quality with Auditor Ethics as a Moderating Variable Setiadi Nuryono; Adam Zakaria; Ayatulloh Michael Musyaffi
International Journal of Accounting, Business, and Economic Policy Vol. 1 No. 4 (2025): October
Publisher : CV Projurnal Mitra Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66324/ijabep.v1i4.244

Abstract

Financial statements retain the trust of stakeholders in large measure owing to the calibre of audit work performed behind the scenes. This study examines five candidate determinants of Audit Quality, Competence, Independence, Time Pressure, Audit Fee, and Audit Tenure, while positioning Auditor Ethics as a moderating variable capable of tilting these relationships one way or another. A quantitative, correlational design underpins the inquiry, with primary data gathered through questionnaires that, once they had withstood validity, reliability, and classical assumption scrutiny, were subjected to multiple linear regression in tandem with Moderated Regression Analysis (MRA). The sample was drawn from auditors at Public Accounting Firms (KAP) throughout DKI Jakarta who hold registration with the Indonesian Institute of Public Accountants (IAPI), numbering 145 respondents assembled via random sampling. The resulting picture is far from uniform. Competence and Time Pressure, against expectation perhaps, proved to exert no appreciable pull-on Audit Quality, whereas Independence, Audit Fee, and Audit Tenure each left a measurable imprint. Auditor Ethics, for its part, refused to sit on the sidelines: functioning as a moderator, it left its mark on every relationship examined, sharpening the influence of Time Pressure and Audit Tenure on Audit Quality even as it blunted that of Competence, Independence, and Audit Fee. Taken as a whole, these findings position Auditor Ethics as a load-bearing element within the structure of Audit Quality, propping it up chiefly through the reinforcement of professional conduct that auditors carry into their engagements.
Co-Authors Ayatulloh Michael Musyaffi Indra Pahala Nila Aristiani Widyasari Setiadi Nuryono