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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi & Studi Pembangunan Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi'45 EKONOMIKA45 Agrikan: Jurnal Agribisnis Perikanan International Journal of Multidisciplinary Sciences and Arts Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Economics, Business, Accounting & Society Review Moneter : Jurnal Ekonomi dan Keuangan Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Innovation Research
Zamzam, Irfan
Departement Of Management, Khairun University, Ternate, Indonesian
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Transportation Other

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DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara) Zamzam, Irfan; Mahdi, Suriana AR
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.646 KB) | DOI: 10.14710/jaa.14.1.55-70

Abstract

This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.
The Role Supply Chain Management and Religiosity of Local Parliament Members against Fraud Rejection in Public Budgeting Zamzam, Irfan; P. E. Saerang, David; Karamoy, Herman; B. Maramis, Joubert
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to investigate the relationship between religiosity, supply chain management, and the rejection of fraud in budgeting to the regional government with the moderating effect of the leadership. The research finding was based on quantitative methods by means of questionnaire while PLS-SEM has been used for analysis. The results showed that the higher the level of religiosity of local parliament members, the higher the attitude of rejection of fraud in regional budgeting. The results also showed that the higher the level of supply chain management, the higher the attitude of rejection of fraud in regional budgeting. The results highlight that individuals who have a level of religiosity in themselves will practice religious values by obeying the rules and carrying out obligations and being able to control themselves from all forms of fraud including fraud in the budgeting process. The results also exposed the leadership moderates the links among the religiosity, supply chain management, and the rejection of fraud in budgeting to the regional government.
PENGARUH DIAMOND FRAUD DAN TINGKAT RELIGIUITAS TERHADAP KECURANGAN AKADEMIK (STUDI PADA MAHASISWA S-1 DI LINGKUNGAN PERGURUAN TINGGI SE KOTA TERNATE) Irfan Zamzam; Suriana AR Mahdi; Resmiyati Ansar
Jurnal Ilmiah Akuntansi Peradaban Vol 3 No 2 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v3i2.4546

Abstract

Penelitian ini merupakan penelitian empiris dengan menggunakan disproportionate stratified random sampling. Data yang diperoleh dengan cara menyebarkan kuesioner kepada400 Orang mahasiswa yang tersebar di seluruh Program Studi dilingkungan Perguruang Tinggi Se Kota Ternate. Analisis data dilakukan dengan menggunakan analisis regresi berganda.Hasil Penelitiaan menunjukan bahwa; Tekanan berpengaruh terhadap tingkat kecurangan akademik, Kesempatan tidak berpengaruh terhadap Terhadap tingkat kecurangan akademik, Rasionalitas tidak berpengaruh terhadap terhadap tingkat kecurangan akademik, kapabilitas berpengaruh terhadap terhadap tingkat kecurangan akademik, religiuitas berpengaruh terhadap terhadap tingkat kecurangan akademik dan secara simultan Tekanan, Kesempatan, Rasionalitas, kapabilitas dan religiuitas berpengaruh terhadap tingkat kecurangan akademikKata Kunci: Diamond Fraud, Tingkat Religiuitas dan Perilaku Kecurangan Akademik.
Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development Siska Purnamalita May; Irfan Zamzam; Rinto Syahdan; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1586

Abstract

The role of companies engaged in the plantation industry and palm oil processing has a very important effect on the world, especially Indonesia. The existence of palm oil companies can help the world in increasing food needs, increasing job opportunities, and helping to increase Indonesia's economic growth. The development of palm oil companies is very fast every year, this makes companies have to pay more attention to sustainable development, while maintaining stability to environmental, social and economic practices around the company to be maintained in the midst of increasing company development but there must always be a contribution so that the sustainability of the company is maintained for the future. Therefore, the purpose of this study is to analyze the effect of the application of green accounting, material flow cost accounting and environmental performance on sustainable development in palm oil companies listed on the IDX from 2017-2021. The data collection method uses purposive sampling. There were 15 palm oil companies that met the criteria as a sample, bringing the research data to 72. The technique used in this study is the Structural Equation Model (SEM) analysis technique.  The software used is SmartPLS 3. The results showed that green accounting has no effect on sustainable development. MFCA has a positive and significant influence on sustainable development. Meanwhile, environmental performance has no effect on sustainable development  
The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate Irfan Zamzam; Resmiyati Ansar
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71714

Abstract

   This study aims to test and analyze the effect of tax incentives, tax rates, tax sanctions, tax services, and the application of SAK EMKM on the compliance of UMKM (Micro, Small, and Medium Enterprises) taxpayers during the COVID-19 pandemic. The research focuses on registered UMKM taxpayers at KPP Pratama Ternate. The method used in this study is quantitative research, with a sample size of 348 respondents. Statistical testing was conducted using SPSS to evaluate the hypotheses. The results indicate that tax incentives, tax rates, and tax services significantly affect the compliance of UMKM taxpayers. However, tax sanctions and the application of SAK EMKM do not have a significant impact on taxpayer compliance. These findings suggest that during the pandemic, supportive measures such as tax incentives and effective tax services are crucial in promoting compliance among UMKM taxpayers. The research provides valuable insights for policymakers and tax authorities to enhance tax compliance through targeted strategies, particularly in challenging economic conditions. By understanding the factors that influence taxpayer behavior, authorities can better support UMKM, ensuring their sustainability and contribution to the economy during and after the pandemic. 
Mengungkap Gejolak Pasar: Analisis Volatilitas Saham dan Volume Perdagangan LQ45 Sebelum dan Selama Pandemi Covid-19 Anis Nurjanah; Irfan Zamzam; Zainuddin Zainuddin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3533

Abstract

Berbagai aspek kehidupan telah terpengaruh oleh pandemi Covid-19, termasuk sosial, pendidikan, pariwisata dan perekonomian. Pasar modal adalah salah satu bagian dari ekonomi yang terkena dampak pandemi. Tujuan dari penelitian ini adalah untuk menganalisis perbedaan volatilitas harga saham dan volume perdagangan saham pada perusahaan indeks LQ45 di Bursa Efek Indonesia sebelum dan saat pandemi Covid-19. Penelitian kuantitatif ini menggunakan metode studi peristiwa, dengan teknik pengumpulan data dokumentasi bersumber dari data sekunder berupa laporan tahunan pada perusahaan indeks LQ45 untuk mengumpulkan data harga saham dan volume perdagangan saham tiga tahun sebelum pandemi, yaitu 2017–2019, dan tiga tahun saat pandemi, yaitu 2020–2022. Hasil penelitian menunjukkan bahwa ada perbedaan dalam volatilitas harga saham dan volume perdagangan saham sebelum dan saat pandemi. Hal ini menunjukkan bahwa pilihan investor untuk menjual saham dipengaruhi oleh pandemi Covid-19.
Infrastructure in Industrial Development (Food and Beverages) in North Maluku Province Daud, Nahu; Zamzam, Irfan; Rasulu, Hamidin
Agrikan Jurnal Agribisnis Perikanan Vol. 15 No. 2 (2022): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v15i2.1274

Abstract

Infrastructure development in an area is one of the keys to economic growth. Furthermore, infrastructure facilities can encourage growth in the labor sector will grow productively and are supported by business capital that can reduce production costs, increase operating profits, the amount of production will continue to increase, and be able to improve community welfare. But on the contrary, with limited infrastructure facilities, it causes the value of productivity to decrease. The purpose of this study is to provide an overview of regional conditions and infrastructure developments in the development of industry (food and beverages) in North Maluku Province. This study uses the descriptive analysis method to see the extent of infrastructure conditions in supporting regional industrial development to facilitate industrial activities in this area. Based on the results of the study, all physical infrastructure in the form of roads, ports, airports, clean water, telecommunications, and electrical energy that is already available in North Maluku Province will contribute to industrial development in North Maluku. However, to support the development of the industrial sector in this area which has enormous potential, the infrastructure currently owned has become very limited and is felt to be unable to support the needs of the industrial sector. So that to catch up with the carrying capacity of infrastructure for the industrial sector, it must have policies for the development and development of this infrastructure. In conclusion that necessary to coordinate between provincial, district and city governments in determining development priorities in North Maluku Province.
Pengaruh Current Ratio, Earning Per Share, Economic Value Added, Retention Ratio, dan Residual Income Terhadap Harga Saham Faradila, Desi Tiara; Zamzam, Irfan; Sinen, Kasim
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 1 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i1.507

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis bagaimana pengaruh current ratio, earning per share, economic value added, retention ratio, dan residual income berpengaruh terhadap harga saham. Populasi penelitian yang digunakan adalah seluruh perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jenis data yang digunakan dalam penelitian ini ialah data kuantitatif. Sumber data yang digunakan dalam penelitian ini ialah data sekunder yaitu berupa laporan keuangan dan laporan tahunan yang bisa didapat pada situs web Bursa Efek Indonesia (BEI). Metode pengumpulan data menggunakan purposive sampling. Total sampel penelitian terdapat sebanyak 124 sampel. Penggunaan regresi linear berganda dan data panel sebagai alat analisis dalam penelitian dengan menggunakan Eviews. Hasil dari penelitian menunjukkan bahwa retention ratio berpengaruh positif terhadap harga saham. Sedangkan, current ratio, earning per share, economic value added, dan residual income tidak berpengaruh terhadap harga saham.
Pengaruh Kompetensi Aparatur Desa Dan Gaya Kepemimpinan Terhadap Kualitas Laporan Keuangan Desa Tri Ayu Yulianti Kotta; Rusman Soleman; Irfan Zamzam
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2182

Abstract

Village governments need to apply the principles of transparency and accountability in order to produce quality accounting information, villages must also manage their finances which come from natural resources which have a large role accepted by the village government. This research aims to find out how the competence of village officials and leadership style influence the quality of village financial reports. This research uses descriptive research. The data collection technique in this research is by conducting a field survey, namely using a questionnaire. The results of this research indicate that there is a significant positive influence of the village apparatus competency and leadership style variables on the quality of financial reports
Akuntabilitas Pengelolaan Keuangan pada Balai Guru Penggerak Provinsi Maluku Utara Mutia M. Papuke; Irfan Zam-Zam; E. Hartaty Hadady
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.159

Abstract

The problem phenomenon that the author examines is related to the transition of BP-PAUD dikmas which was transferred to the Mobilizing Teachers Center on the issue of budget management human resources, which is still not effective because the Mobilizing Teachers Center handles all levels of schools, including Kindergarten/PAUD, Elementary, Middle School, High School, Vocational School and SLB, whereas Previously, BP-PAUD Dikmas handled only one level, namely TK/PAUD. This research aims to find out how accountable financial management is at the North Maluku Province Teacher Mobilization Center. The method used in this research is a qualitative approach. Data collection techniques in this research are through observation, interviews and documentation studies. The results of this research show that the North Maluku Province's financial accountability center is effective, efficient and accountable because the budget implementation process is transparent and accountable in accordance with applicable rules and regulations. And the achievements of the program / activity in accordance with the program/activity implementation plan and budget of the North Maluku Provincial Mobilization Teacher Center and the Performance Agreement of the Head of the North Maluku Provincial Mobilization Teacher Center
Co-Authors Abi Suar Abu, Zulkifli Amin, Chairullah Anis Nurjanah Anwar, Cep Jandi B. Maramis, Joubert Chairul Abd. Halik Chairullah Amin Daud, Nahu de Breving, Gilang Dukalang, Erfina Duko, Firdaus Dwi Yana Amalia Sari Fala E. Hartaty Hadady Fabanyo, Musdalifa Faradila, Desi Tiara Hadi, Lisma Taher Hamidin Rasulu Hartaty Hadady Hasan, M. Husaini Nain hasnin, muhammad Herman Karamoy Hormati, Asrudin Iqbal M. Aris Ali Ivanka, Vivi Muhammad, Nurdin I Mukarramah, Sitti Mutia M. Papuke Ohorella, Rizki Wahyu Utami P. E. Saerang, David Putri Kharisma Mochtar Resmiyati Ansar Resmiyati Ansar Reviane, Indraswati Tri Abdi Romi Bhakti Hartarto Rusman Soleman, Rusman Sehat Abdullah Serli Rusli Sharina Osman Sinen, Kasim Siska Purnamalita May Suriana AR. Mahdi, Suriana AR. Suwito Suwito Syahdan, Rinto Tamaela, Fatimah Azzahra F. Tri Ayu Yulianti Kotta Yetty Zainuddin Zainuddin Zainuddin, Zainuddin