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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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 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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MENINGKATKAN LITERASI FINANCIAL PADA SISWA/I GEN Z JURUSAN AKUNTANIS & PERBANKAN SMK PEMBANGUNAN TERNATE Chairullah Amin; Irfan Zam Zam; Yetty; Abi Suar
Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): INP PRESS
Publisher : LPPM Akademi Teknik Adikarya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/inovasisosial.v2i2.83

Abstract

Literasi finansial/keuangan merupakan sesuatu yang sangat penting khususnya pada era revolusi industri 4.0 dan society 5.0. Literasi finansial menjadi tema diskursus dalam berbagai forum ilmiah di berbagai negara termasuk Indonesia. Bahkan menjadi salah satu komponen dasar literasi yang harus dipahami dan dimengerti setiap orang di luar literasi baca-tulis, numerasi, sains, digital, dan budaya & kewargaan. Metode yang digunakan dalam kegiatan PKM ini adalah metode Sosialisasi partisipatif. keikutsertaan, peran serta atau keterlibatan yang berkitan dengan keadaaan lahiriahnya Pengertian prinsip partisipasi adalah masyarakat berperan secara aktif dalam proses atau alur tahapan program dan pengawasannya, mulai dari tahap sosialisasi, perencanaan, pelaksanaan, dan pelestarian kegiatan dengan memberikan sumbangan tenaga, pikiran, atau dalam bentuk materil. Dari analisis situasi dan permasalahan yang dihadapi siswa/i Gen Z pada SMK Pembangunan Ternate, maka dapat dinyatakan pemilihan Pengenalan Literasi Keuangan yang ditetapkan untuk menyelesaikan dan mencari solusi untuk permaalahan Mitra untuk kegiatan.Target capaian yang dirumuskan oleh Tim PKM adalah (1) Program PKM ini mampu memberikan pemahaman yang mendalam tentang Literasi Financial. Sementara untuk luaran dari program PKM antara lain yaitu: Jurnal Pengabdian Kepada Masyarakat (Pegamas Unkhair), Video Dokumentasi kegiatan (Youtube), serta Kegiatan ini juga akan di publikasikan pada media cetak maupun media online (MalutPost).
Social assistance performance on local economic development: evidence from island regions in East Indonesia Amin, Chairullah; Zamzam, Irfan; Reviane, Indraswati Tri Abdi; Duko, Firdaus; Hasnin, Muhammad; Muhammad, Nurdin I; Hartarto, Romi Bhakti; Anwar, Cep Jandi
Jurnal Ekonomi & Studi Pembangunan Vol 25, No 1: April 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v25i1.20988

Abstract

During economic uncertainty following the COVID-19 pandemic, social assistance is vital for alleviating the economic burden on the poor and vulnerable to poverty, particularly those residing in island-based areas. The research aims to measure the performance of social assistance programs in the regional economy of the North Maluku Archipelago Province. The study employs Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA) to measure efficiency values, with input variables including social aid, unemployment, and inflation, while the output variable is poverty. The results reveal that social assistance is ineffective in reducing poverty. Several obstacles, including the minimal budget allocation, inaccuracies in identifying assistance recipients, and insufficient time for aid distribution are identified as primary causes of the inefficiency of social aid programs. Updating poverty data into one unified and integrated dataset is essential for the efficiency distribution of social assistance. Accurate targeting and timely distribution are the keys to the effectiveness of social assistance programs in reducing poverty.
Analysis of Financial Distress Predictions Using Altman, Zavgren, Fulmer, Ohlson, Taffler, and Ca-Score Models as Early Warning Systems in Manufacturing Companies Dukalang, Erfina; Zamzam, Irfan; Abu, Zulkifli
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 13 No. 1 (2024): Nominal April 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.65081

Abstract

ABSTRACTThis research aims to analyze the application of the Altman, Zavgren, Fulmer, Ohlson, Taffler, and CA-Score models as early warning systems, as well as the differences in the ability of the accuracy level of the six early warning system models to predict financial distress and which of the six prediction models is most accurate and is most accurate in predicting financial distress. The sampling technique in this research was with purposive sampling criteria. The analysis technique is to use financial distress prediction models. The results showed that the highest and most reliable method for forecasting financial trouble in this research was the CA-Score model which had an accuracy rate of 97.14% and error type II of 2.86%. compared to Altman, Zavgren, Ohlson, Taffler, and CA-Score models. Then, followed by the Ohlson model whose accuracy rate is 94.29% and error type II of 5.71%.Keywords: Financial Distress, Altman, Zavgren, Fulmer, Ohlson, Taffler, CA-ScoreABSTRAKPenelitian ini bertujuan untuk menganalisis penerapan model Altman, Zavgren, Fulmer, Ohlson, Taffler, dan CA-Score sebagai early warning system, serta adanya perbedaan kemampuan tingkat akurasi dari keenam model early warning system dalam memprediksi financial distress dan manakah diantara enam model prediksi yang mempunyai tingkat akurasi tertinggi dan paling akurat dalam memprediksi financial distress. Teknik menentukan sampel pada penelitian ini dengan kriteria purposive sampling. Teknik analisis ialah menggunakan model-model prediksi financial distress. Hasil penelitian menunjukkan kalau model tertinggi dan sangat akurat dalam memprediksi financial distress untuk studi penelitian ini adalah model CA-Score yang tingkat akurasi sebesar 97,14% dan tipe error II sebesar 2,86%. dibandingkan model Altman, Zavgren, Ohlson, Taffler, dan CA-Score. Kemudian, diikuti model Ohlson dengan tingkat akurasi sebesar 94,29% dan tipe error II sebesar 5,71%.Kata Kunci: Financial Distress, Altman, Zavgren, Fulmer, Ohlson, Taffler, CA-Score
Pengaruh Sistem Perpajakan, Keadilan Pajak, Love Of Money, Diskriminasi Pajak, Teknologi dan Informasi Perpajakan terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak Putri Kharisma Mochtar; Dwi Yana Amalia Sari Fala; Irfan Zam Zam
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2624

Abstract

The objectives of this study are: To analyze the effect of the taxation system, tax justice, love of money, tax discrimination, technology and tax information on the perception of individual taxpayers regarding the ethics of embezzlement. The population used in this study were all individual taxpayers registered at KPP Pratama Ternate. Sample withdrawal based on simple random sampling. Based on Slovin's calculation, the sample size was 362 respondents. The type of data used in this study is quantitative data and data analysis using the SPSS 25 application. The method used is Multiple Linear Regression Analysis. The results of this study indicate that the Taxation System has no effect on the perception of individual taxpayers regarding the ethics of tax evasion, while Tax Justice, Love Of Money, Tax Discrimination, Technology and Tax Information affect the perception of individual taxpayers regarding the ethics of tax evasion.
Membangun Kinerja Pegawai Melalui Efektivitas Audit Internal di Perbankan Syariah Maluku Utara Zamzam, Irfan; Mukarramah, Sitti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2497

Abstract

This study aims to analyze the influence of internal audit effectiveness on employee performance in Islamic banking in North Maluku. Internal audit plays a crucial role in ensuring that company operations adhere to applicable standards and regulations, as well as in detecting and preventing potential errors and fraud. Employee performance in the Islamic banking sector is the primary focus, as optimal performance is key to achieving organizational goals and sustainability. This research employs a quantitative method with data collection techniques through questionnaires distributed to employees of several Islamic banks in the North Maluku region. Data analysis is conducted using linear regression to measure the extent to which internal audit effectiveness impacts employee performance. The results indicate a significant positive relationship between internal audit effectiveness and employee performance, suggesting that effective internal audits can enhance employee performance in Islamic banking. These findings provide important implications for Islamic bank management to strengthen the internal audit function as an effort to improve performance and operational effectiveness.
Pengaruh Pendapatan Dan Perilaku Keuangan Serta Locus Of Control Terhadap Literasi Keuangan Melalui Keputusan Berinvestasi Sebagai Variabel Intervening Serli Rusli; Irfan Zam Zam; Rusman Soleman
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2459

Abstract

The purposes of this study are: (1) To analyze wheter income effects financial literacy and (2) To analyze wheter financial behavior effects financial literasi and (3) To Analyze wheter locus of control effects financial literacy and (4) to analyze wheter investment decision can mediate income, financial behavior and locus of control on financial literacy. The object of this reseach is micro, small and medium enterprices registered at the cooperatives and UMKM service in the city of Ternate. This type of reseach is quantitative. The analysis model in this study is multiple linear regression analysis using SPSS. Based on the result of this study indicate, (1) income has an effect on financial literacy, (2) Financial Behavior has a direct effect on financial literacy (3) Locus Of Control has a direct effect on financial literasi (4) Investment decisions cannot mediate the effect of income, financia behavior and locus of control on financial literasi.
Assessing the Impact of Legislative Budget Allocations on Community Aspiration Fulfillment Chairul Abd. Halik; Irfan Zamzam; Hartaty Hadady; Sharina Osman
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.75393

Abstract

While existing research has explored the effectiveness of the recess budget of Regional People's Representative Council (Dewan Perwakilan Rakyat Daerah—DPRD) members in absorbing community aspirations in regions in Indonesia, there is a specific need to examine the alignment of budget expenditures with actual outcomes. This study assesses how effectively the DPRD members of North Maluku use the recess budget to capture community aspirations and prioritize them within DPRD’s strategic plans. Utilizing a qualitative, phenomenological approach, the research involved DPRD members, the Local Government Budget Team, and experts or academics. Data were gathered through interviews and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that the recess budget has been used effectively, meeting all eight effectiveness criteria. The process of prioritizing community aspirations in the development of DPRD’s strategic agenda is done subjectively by DPRD members, focusing on urgent needs in alignment with the priorities of the Regional Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Daerah—RPJMD), and influenced by the initial locations visited during recess, discussions with the community, and direct engagement with relevant community issues.
Fraudulent Financial Reporting and the Fraud Pentagon: Corporate Governance as a Moderator in the Financial Sector Zamzam, Irfan; Ivanka, Vivi; Ohorella, Rizki Wahyu Utami; Zainuddin, Zainuddin
International Journal of Economics, Business and Innovation Research Vol. 4 No. 03 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study examines the influence of the fraud pentagon dimensions (Pressure, Opportunity, Rationalization, Competence, Arrogance) on fraudulent financial statement within the financial industry, with good corporate governance (GCG) as a moderating variable. Data were collected from the annual financial reports of financial sector companies listed on Indonesia Stock Exchange (IDX) for the period 2019-2023 and analyzed using Moderated Regression Analysis (MRA) with Eviews, The findings reveal that Pressure and Rationalization affect fraudulent financial statements, while Opportunity, Competence, and Arrogance do not have significant impacts. Furthermore, GCG fails to moderate the relationship between the fraud pentagon dimensions and fraudulent financial statements. This study extends the fraud pentagon theory and offers practical insight for companies to enchance internal controls and for regulators to develop more effective policies for preventing fraudulent financial statement in the financial indutry.
Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan: Pendekatan Beneish M-Score pada Sektor Perdagangan Tamaela, Fatimah Azzahra F.; Zamzam, Irfan; Hormati, Asrudin; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2711

Abstract

Financial statement fraud remains a serious concern that threatens the reliability of financial reporting and investor confidence. The Fraud Pentagon Theory identifies five elements that drive fraudulent behavior—pressure, opportunity, rationalization, competence, and arrogance—yet their empirical relevance may differ across industries. This study aims to examine the influence of these five elements, proxied by financial target, financial stability, nature of industry, auditor change, director change, and CEO duality, on financial statement fraud in trading sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, a total of 168 firm-year observations from 56 companies were analyzed, with financial statement fraud measured by the Beneish M-Score and logistic regression performed via SPSS 26. The results reveal that financial stability and the nature of industry significantly increase the likelihood of fraudulent financial reporting, while financial target, auditor change, director change, and CEO duality do not have a significant impact. These findings suggest that not all elements of the Fraud Pentagon are equally relevant in detecting financial statement fraud, highlighting the importance of contextual and industry-specific approaches in refining fraud risk assessment and contributing to the development of a more nuanced application of the Fraud Pentagon Theory in empirical research.
Peran Good Corporate Governance dalam Memoderasi Hubungan antara Green Accounting, Environmental Performance, dan Green Intellectual Capital terhadap Financial Performance Hasan, M. Husaini Nain; Zamzam, Irfan; Ali, Iqbal M. Aris; Zainuddin, Zainuddin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2076

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, environmental performance, dan green intellectual capital terhadap financial performance, dengan good corporate governance sebagai variabel moderasi. Penelitian dilakukan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Data sekunder dikumpulkan melalui laporan tahunan dan laporan keberlanjutan, kemudian dianalisis menggunakan metode Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh terhadap financial performance; environmental performance berpengaruh negatif; dan green intellectual capital berpengaruh positif terhadap financial performance. Sementara itu, good corporate governance tidak mampu memoderasi hubungan antara ketiga variabel independen tersebut terhadap financial performance. Temuan ini memberikan implikasi penting bagi perusahaan untuk lebih memperhatikan efektivitas implementasi praktik keberlanjutan dalam meningkatkan kinerja keuangan, serta perlunya penguatan aspek tata kelola perusahaan yang lebih menyeluruh.
Co-Authors Abdul Hadi Sirat Abdullah, Sehat 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 Najla Syifa Y. Ichsan Nurjanah, Anis 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 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