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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) International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Peradaban Nusantara Hasana Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JSAP : Journal Syariah and Accounting Public 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 JER 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 Nursing Social Sciences Transportation Other

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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.
Transformasi Pelaporan Keuangan Panti Asuhan melalui Implementasi ISAK 35: Studi Kasus di Panti Asuhan Nurani Qalbi Ternate, Maluku Utara Hadi, Lisma Taher; Zamzam, Irfan; Sinen, Kasim; Zainuddin, Zainuddin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.2141

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 dalam penyusunan laporan keuangan di Panti Asuhan Nurani Qalbi, Kota Ternate. Latar belakang penelitian ini adalah pentingnya transparansi dan akuntabilitas dalam pengelolaan dana publik oleh lembaga nirlaba. Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus. Teknik pengumpulan data mencakup wawancara, observasi, dan dokumentasi, yang dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sebelum penerapan ISAK 35, laporan keuangan panti hanya sebatas pencatatan kas masuk dan keluar. Setelah dilakukan pendampingan, laporan keuangan disusun secara lengkap sesuai standar, mencakup lima komponen utama laporan serta catatan atas laporan keuangan. Penerapan ISAK 35 meningkatkan kesadaran pengelola terhadap pentingnya pelaporan yang terstruktur dan dapat dipertanggungjawabkan. Berbeda dari studi sebelumnya yang umumnya berfokus pada lembaga di wilayah perkotaan besar, penelitian ini menyoroti implementasi ISAK 35 pada lembaga sosial berbasis komunitas di daerah timur Indonesia, sehingga memberikan kontribusi kontekstual yang belum banyak dijelajahi dalam literatur. Studi ini merekomendasikan pendampingan teknis berkelanjutan bagi lembaga nirlaba untuk mencapai pelaporan keuangan yang akuntabel.
The Role of Green Accounting and CSR in Driving Sustainable Development: Evidence from Indonesia’s Mining Industry de Breving, Gilang; Zamzam, Irfan; Sinen, Kasim; Zainuddin, Zainuddin
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5938

Abstract

This study addresses the environmental challenges posed by mining industry activities, which threaten the achievement of sustainable development goals. The primary objective is to examine the effect of green accounting and corporate social responsibility (CSR) on sustainable development. Utilizing a quantitative approach, the study employs multiple linear regression analysis with the assistance of SmartPLS 4. The sample comprises mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, selected using a purposive sampling method. The novelty of this research lies in its exclusive focus on green accounting and CSR as independent variables—excluding variables such as material flow cost accounting—and its specific emphasis on the mining sector, whereas most previous studies focused on other industrial sectors. The findings reveal that both green accounting and CSR have a positive and significant influence on sustainable development. This suggests that companies integrating environmental and social considerations into their business practices are more likely to enhance their long-term sustainability. The study concludes that green accounting and CSR serve as strategic tools in promoting responsible business conduct and securing stakeholder legitimacy. Future research is recommended to explore additional variables that may contribute to sustainable development and to expand the scope to other industry sectors, thereby enriching empirical insights in the field of sustainability accounting
Determinants of Accounting Conservatism in Mining Companies Listed on the Indonesia Stock Exchange in 2019–2023 Fabanyo, Musdalifa; Zamzam, Irfan; Hormati, Asrudin; Zainuddin, Zainuddin
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6341

Abstract

This study investigates the determinants of accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Specifically, it examines the effects of exploration activity level, firm size, leverage, and capital intensity on accounting conservatism. Data were collected from 11 mining companies that met the selection criteria, resulting in 55 firm-year observations. The study employed purposive sampling and multiple linear regression analysis with the aid of EViews software. The findings reveal that exploration activity level, firm size, and leverage do not significantly influence accounting conservatism. However, capital intensity shows a significant positive effect on accounting conservatism, suggesting that firms with higher capital intensity tend to adopt more conservative accounting practices. These results indicate that despite the inherent risks and uncertainties in mining operations, companies may not necessarily apply conservative reporting unless influenced by substantial capital investment. The study contributes to the literature by highlighting the role of capital intensity as a key driver of accounting conservatism in resource-intensive industries and provides insights for stakeholders seeking more reliable financial information in high-uncertainty sectors.
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI MALUKU UTARA Dukomalamo, Rismi A. Dukomalamo; Hormati, Asrudin; Zam Zam, Irfan
JSAP : Journal Syariah and Accounting Public Vol 7, No 2 (2024): Desember 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.2.114-126.2024

Abstract

Abstract:This research was conducted in local governments in North Maluku province. The objective of this study is to examine the impact of independent variables, specifically financial performance measured by the degree of fiscal decentralization, regional financial dependence, SiLPA financing level, and regional financial efficiency, on the dependent variable, which is capital expenditure. This study used the technique of multiple linear regression. The findings of this study suggest that the degree of fiscal decentralization, regional financial dependence, level of SiLPA financing, and regional financial efficiency all have a simultaneous and significant impact on the allocation of capital expenditure. Specifically, the degree of fiscal decentralization and regional financial efficiency have a positive and significant effect on capital expenditure allocation, while regional financial dependence and the level of SiLPA financing do not have any effect on capital expenditure allocation. Keywords:    regional financial performance, capital expenditure  Abstrak:Penelitian ini dilakukan di pemerintah daerah di provinsi Maluku Utara. Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel independen, khususnya kinerja keuangan yang diukur dengan derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah, terhadap variabel dependen, yaitu belanja modal. Penelitian ini menggunakan teknik regresi linier berganda. Temuan dari penelitian ini menunjukkan bahwa derajat desentralisasi fiskal, ketergantungan keuangan daerah, tingkat pembiayaan SiLPA, dan efisiensi keuangan daerah secara simultan dan signifikan berpengaruh terhadap pengalokasian belanja modal. Secara spesifik, derajat desentralisasi fiskal dan efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap alokasi belanja modal, sedangkan ketergantungan keuangan daerah dan tingkat pembiayaan SiLPA tidak berpengaruh terhadap alokasi belanja modal.  Kata kunci :      Kinerja Keuangan Daerah, Belanja modal.
The Financial Performance of Ternate City’s Government: Analysis Before and During The Pandemic Covid-19 Abdullah, Sehat; Zam-Zam, Irfan; Suwito, Suwito
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.082 KB) | DOI: 10.55980/ebasr.v1i3.36

Abstract

This study aims to analyze the Financial Performance of the Ternate City Government in the period before and during the Covid-19 pandemic. The method used in this research is a comparative descriptive method with a quantitative approach. The results of the study show that 1) The level of regional financial independence ratio does not change the level of regional financial independence before and during the Covid-19 Pandemic; 2) The level of PAD effectiveness ratio does not change the effectiveness ratio of Ternate City's original income for the period before and during the Pandemic. Covid-19; 3) The level of regional expenditure efficiency ratio there is no change in the level of regional financial efficiency of Ternate City before and during the Covid-19 Pandemic; 4) The level of regional financial growth ratio there is a decrease in regional financial growth during the covid-19 pandemic; 5 There is no change in the level of compatibility of spending in the Ternate City area before and during the Covid-19 Pandemic.
Mengungkap Gejolak Pasar: Analisis Volatilitas Saham dan Volume Perdagangan LQ45 Sebelum dan Selama Pandemi Covid-19 Nurjanah, Anis; Zamzam, Irfan; Zainuddin, Zainuddin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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.
Analisis Kinerja Keuangan pada PT. Bank Pembiayaan Rakyat Syariah Bahari Berkesan Kota Ternate Najla Syifa Y. Ichsan; Abdul Hadi Sirat; Irfan Zamzam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7344

Abstract

This study aims to determine the financial performance of PT. BPRS Bahari Berkesan in 2019-2023. This research is a quantitative study. The data collection technique used is the documentation technique, namely the form of secondary data which searches for, records, and collects data. The type of data used is secondary data obtained from the annual financial report of BPRS Bahari Berkesan, Ternate City for the period 2019-2023. The analysis method uses the REC/RGEC approach. The results of the study indicate that the financial performance of BPRS Bahari Berkesan is categorized as healthy with a note, because there is a liquidity risk that needs to be fixed immediately. The results of the risk profit calculation, namely Non-Performing Financing (NPF) are in the "healthy" predicate, Financing to Deposit Ratio (FDR) in the "unhealthy" and "Less Healthy" predicates, Earning, namely Return on Asset (ROA) is in the "very healthy" predicates, Operating Expenses to Operating Income in the "very healthy" predicate, and Capital, namely Capital Adequacy Ratio (CAR) in the "very healthy" predicate.
STRATEGI PENCEGAHAN KORUPSI UNTUK MENURUNKAN TINGKAT KORUPSI DI DAERAH Bustami Abdul Rajak; Irfan Zamzam; Zulkifli Abu
Nusantara Hasana Journal Vol. 5 No. 8 (2026): Nusantara Hasana Journal, January 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i8.1838

Abstract

Corruption At The Local Government Level Remains A Major Challenge That Affects The Quality Of Public Services And The Effectiveness Of Development. This Study Aims To Assess The Effectiveness Of Corruption Prevention Strategies Implemented Through The Monitoring Center For Prevention (MCP) Program And The Integrity Assessment Survey (Survei Penilaian Integritas/SPI) In Tidore Islands City. The Research Employs A Descriptive Qualitative Approach, With Data Collected Through In-Depth Interviews, Observations, And Documentation From Key Informants, Including Local Government Officials, Inspectorate Auditors, And Community Representatives. The Results Indicate That The Implementation Of MCP And SPI Contributes To Strengthening A Culture Of Integrity, Transparency, And Accountability Within The Bureaucracy, As Reflected In The Increase Of The SPI Score From 68.44 To 73.24. However, The Effectiveness Of Corruption Prevention Efforts Still Faces Obstacles, Particularly Related To Limited Human Resources And Inconsistencies In Internal Supervision. This Study Concludes That Strengthening Internal Oversight Functions And Increasing Community Participation Are Crucial Aspects To Ensure The Sustainability Of Corruption Prevention Strategies At The Local Government Level.
Co-Authors Abdul Hadi Sirat Abdullah, Sehat Abi Suar Abu, Zulkifli Amin, Chairullah Anis Nurjanah Anwar, Cep Jandi B. Maramis, Joubert Bustami Abdul Rajak Chairul Abd. Halik Chairullah Amin Daud, Nahu de Breving, Gilang Dukalang, Erfina Duko, Firdaus Dukomalamo, Rismi A. Dukomalamo 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 Johan Fahri Junaidi Yakub Muhammad, Nurdin I Mukarramah, Sitti Mutia M. Papuke Najla Syifa Y. Ichsan Nurjanah, Anis Ohorella, Rizki Wahyu Utami P. E. Saerang, David Pora, Alfian A.N. 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 Zulkifli Abu