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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 Administrasi dan Manajemen International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Hasana Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JSAP : Journal Syariah and Accounting Public Akuntansi'45 EKONOMIKA45 Agrikan: Jurnal Agribisnis Perikanan 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 Jurnal Ekonomi, Manajemen, Akuntansi
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 Library & Information Science Mechanical Engineering Nursing 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.
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.
Financial Performance of a Regional Water Utility: The Role of Good Corporate Governance, Liquidity, and Operational Efficiency Pora, Alfian A.N.; Soleman, Rusman; Zamzam, Irfan
International Journal of Economics, Business and Innovation Research Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i02.3084

Abstract

This study aims to analyze the role of Good Corporate Governance (GCG), liquidity conditions, and operational efficiency in reflecting financial performance at the Ake Gaale Regional Water Supply Company in Ternate City. Regional State-Owned Enterprises (BUMDs) play a strategic role in providing public services while also being expected to maintain sustainable financial performance. However, various regional water supply companies still face challenges related to operational efficiency, financial management, and corporate governance. This study employs a qualitative descriptive approach using secondary data in the form of financial statements and corporate governance documents for the period 2019–2024. The data analysis techniques used include descriptive analysis, financial ratio analysis comprising the Current Ratio (CR), the Operating Expense to Operating Revenue Ratio (BOPO), and Return on Assets (ROA), as well as trend analysis. The results indicate that the implementation of GCG falls into the “highly reliable” category, with an index value ranging from 90% to 100%. The company’s liquidity level is classified as very high, with a CR ranging from 361% to 766%; however, this condition is largely influenced by high accounts receivable. Operational efficiency, as measured by BOPO, shows fluctuating conditions, while financial performance, as measured by ROA, shows a downward trend after 2019. The findings of this study indicate that the implementation of strong governance and liquidity does not necessarily lead to improved financial performance if operational efficiency is not yet functioning optimally.
Penguatan Penguatan Pendapatan Daerah Melalui Sosialisasi Peraturan Daerah Kabupaten Halmahera Barat Nomor 2 Tahun 2024 Tentang Pajak dan Retribusi Daerah Sabuhari, Rahmat; Hasan, Nonce; Zamzam, Irfan; Permatasari, Dewi; Husen, Amran
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.8190

Abstract

Pada era otonomi daerah, peningkatan Pendapatan Asli Daerah (PAD) menjadi indikator utama kemandirian suatu daerah. Kabupaten Halmahera Barat menghadapi tantangan signifikan dalam optimalisasi pajak dan retribusi daerah, khususnya terkait pengelolaan basis data yang belum terintegrasi serta rendahnya kesadaran masyarakat terhadap pentingnya pajak sebagai sumber pembiayaan pembangunan. Sebagai respons terhadap dinamika regulasi, diterbitkan Peraturan Daerah Nomor 2 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah, yang merupakan penyesuaian terhadap Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Daerah. Kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui metode sosialisasi dan pendampingan teknis kepada mitra, yaitu Badan Pendapatan Daerah Kabupaten Halmahera Barat, dengan fokus pada peningkatan kapasitas dalam pengelolaan data pajak dan retribusi serta penyusunan analisis potensi pendapatan berbasis data. Pendekatan kolaboratif ini melibatkan dosen dan mahasiswa dalam kerangka Merdeka Belajar Kampus Merdeka (MBKM) untuk memperkuat sinergi antara perguruan tinggi, pemerintah daerah, dan masyarakat. Hasil kegiatan menunjukkan peningkatan pemahaman aparatur dan masyarakat terhadap ketentuan pajak daerah, tersusunnya basis data awal potensi pajak berbasis sektor unggulan (pertanian, perikanan, dan perdagangan kecil), serta meningkatnya efisiensi administrasi pajak daerah. Kesimpulannya, sosialisasi kebijakan dan pendampingan berbasis data terbukti efektif dalam mendukung optimalisasi PAD serta memperkuat tata kelola fiskal daerah yang berkelanjutan.
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.
Pengaruh Akuntabilitas, Transparansi, dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Satuan Kerja Pemerintah: Studi Empiris pada Wilayah Kerja KPPN Ternate Farida Handayani; Irfan Zam-Zam; Hartaty Hadady
JURNAL ADMINISTRASI & MANAJEMEN Vol 16, No 2 (2026): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v16i2.8252

Abstract

Peningkatan digitalisasi dan tuntutan keterbukaan informasi publik mendorong penguatan prinsip good governance dalam pengelolaan keuangan sektor publik. Kualitas laporan keuangan pemerintah menjadi instrumen strategis bagi akuntabilitas publik karena memengaruhi ketepatan pengambilan keputusan dan kepercayaan pemangku kepentingan. Penelitian ini bertujuan menguji pengaruh akuntabilitas, transparansi, dan kompetensi sumber daya manusia (SDM) terhadap kualitas laporan keuangan pada satuan kerja di wilayah kerja KPPN Ternate. Penelitian menggunakan pendekatan kuantitatif dengan survei pada 103 responden pengelola keuangan satuan kerja dan dianalisis menggunakan regresi linier berganda. Hasil menunjukkan model signifikan (F = 61,706; p < 0,001) dengan daya jelas R² = 0,652. Secara parsial, akuntabilitas (B = 0,303; p = 0,023), transparansi (B = 0,458; p = 0,001), dan kompetensi SDM (B = 0,325; p = 0,001) berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Variabel yang paling dominan adalah transparansi (β = 0,368). Temuan ini menegaskan pentingnya penguatan keterbukaan informasi, disiplin pertanggungjawaban, serta peningkatan kapasitas teknis aparatur sebagai strategi perbaikan kualitas pelaporan keuangan pada satuan kerja pemerintah. Kata kunci: literasi akuntabilitas; transparansi; kompetensi SDM; kualitas laporan keuangan
Membangun Kinerja Pegawai Melalui Efektivitas Audit Internal di Perbankan Syariah Maluku Utara Irfan Zamzam; Sitti Mukarramah
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.
Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan: Pendekatan Beneish M-Score pada Sektor Perdagangan Fatimah Azzahra F. Tamaela; Irfan Zamzam; Asrudin Hormati; 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.
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 Dewi Permatasari, Dewi Dukalang, Erfina Duko, Firdaus Dukomalamo, Rismi A. Dukomalamo Dwi Yana Amalia Sari Fala E. Hartaty Hadady Faradila, Desi Tiara Farida Handayani Fatimah Azzahra F. Tamaela Hadi, Lisma Taher Hamidin Rasulu Hartaty Hadady Hartaty Hadady Hasan, M. Husaini Nain Hasan, Nonce hasnin, muhammad Herman Karamoy Hormati, Asrudin Hormati, Asrudin Husen, Amran Idrus Albaar Iqbal M. Aris Ali Ivanka, Vivi Johan Fahri Junaidi Yakub Muhammad, Nurdin I Mutia M. Papuke Najla Syifa Y. Ichsan Nurdin 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 Rizki Wahyu Utami Ohorella Romi Bhakti Hartarto Rusman Soleman Rusman Soleman, Rusman Sabuhari, Rahmat Serli Rusli Sharina Osman Sinen, Kasim Siska Purnamalita May Sitti Mukarramah Sumiyati S. Hi. Hasim Suriana AR. Mahdi, Suriana AR. Suwito Suwito Syahdan, Rinto Tri Ayu Yulianti Kotta Yetty Zainuddin Zainuddin Zainuddin, Zainuddin Zulkifli Abu