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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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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.
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.
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.
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.
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