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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 International Journal of Accounting & Finance in Asia Pasific Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat 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 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Social Sciences Transportation Other

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The Role of Green Accounting and CSR in Driving Sustainable Development: Evidence from Indonesia’s Mining Industry Gilang de Breving; Irfan Zamzam; Kasim Sinen; 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 Musdalifa Fabanyo; Irfan Zamzam; Asrudin Hormati; 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.
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.
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.
Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, Moralitas Individu dan Budaya Etis Organisasi Terhadap Kecurangan Pelaporan Keuangan Dana Desa di Kabupaten Halmahera Selatan Sumiyati S. Hi. Hasim; Rizki Wahyu Utami Ohorella; Irfan Zamzam; Nurdin Nurdin
Jesya Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2600

Abstract

The purpose of this study is to analyze the influence of Internal Control, Compensation Appropriateness, Individual Morality, and Organizational Ethical Culture on Financial Reporting Fraud of Village Funds in South Halmahera Regency. The sample in this study was obtained from 185 respondents who were village officials in East Bacan Tengah Subdistrict and South Bacan Subdistrict, South Halmahera Regency. This study used multiple linear regression analysis with the SmartPLS 4.1.1.1 analysis tool. The results of the study found that Compensation Appropriateness had an effect on Fraudulent Financial Reporting of Village Funds. Meanwhile, Internal Control, Individual Morality, and Organizational Ethical Culture had no effect on Fraudulent Financial Reporting of Village Funds.
Transformation of Financial Governance in Savings and Loan Cooperatives through the Implementation of the Financial Accounting Standard for Private Entities Irfan Zamzam; Kasim Sinen; Ismul Aksan; Gregorius Jeandry; Nurdin Nurdin
Jurnal Pengabdian kepada Masyarakat Khaira Ummah Vol. 4 No. 02 (2025): Khaira Ummah Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Islam Nahdlatul Ulama Jepara

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

Abstract

The enactment of the Financial Accounting Standards for Private Entities (SAK EP), effective from January 1, 2025, requires cooperatives to strengthen their institutional readiness in order to enhance transparent and accountable financial governance. In practice, however, many savings and loan cooperatives continue to face limited accounting literacy, reliance on manual reporting systems, and low adoption of accounting technology. This study aims to analyze the transformation of financial governance at the BOBATO Savings and Loan Cooperative (KSP BOBATO) in Tidore Islands City through the implementation of SAK EP, supported by capacity building for cooperative management and the adoption of simple spreadsheet-based accounting technology. Employing a qualitative descriptive approach with a case study design, data were collected through observation, in-depth interviews, and documentation of financial reports before and after implementation. The findings indicate that the implementation of SAK EP not only improves the technical quality of financial reporting but also encourages changes in financial management behavior, strengthens internal transparency, and reconstructs members’ trust in the cooperative. These results underscore that SAK EP functions as a transformational instrument of financial governance rather than merely a tool for regulatory compliance, particularly for locally based savings and loan cooperatives.
Penguatan Penguatan Pendapatan Daerah Melalui Sosialisasi Peraturan Daerah Kabupaten Halmahera Barat Nomor 2 Tahun 2024 Tentang Pajak dan Retribusi Daerah Rahmat Sabuhari; Nonce Hasan; Irfan Zamzam; Dewi Permatasari; Amran Husen
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.
Accountability, Competence, and Political Pressure in Indonesian Public-Sector Audit Quality Suriana AR Mahdi; Irfan Zamzam; Kasim Sinen; Hina Sidhu
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 3 (2026): October 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i3.4712

Abstract

Political interference threatens public-sector audit quality by distorting auditors’ judgments and reporting. This study examines the effects of accountability and competence on audit quality and the moderating role of political pressure. A quantitative survey was conducted among 527 auditors across 34 offices of Indonesia’s Supreme Audit Institution. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapping. Accountability positively affected audit quality (b = 0.718, p 0.001), as did competence (b = 0.569, p 0.001). Political pressure did not moderate the accountability–audit quality relationship (b = 0.034, p = 0.266). However, its interaction with competence was positive and significant (b = 0.117, p 0.001), indicating strengthening rather than the hypothesized weakening. Gender, as a control variable, was significant (b = 0.096, p = 0.018). Thus, accountability remains robust under political pressure, while competence becomes more influential as pressure increases. Public audit institutions should strengthen auditor competence, accountability, and safeguards against political interference.
Why Fraud Risk Does Not Necessarily Lead to Fraud: Moral Justification as the Missing Cognitive Mechanism in Public Organizations Irfan Zamzam; Suriana Ar AR Mahdi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 3 (2026): October 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i3.4830

Abstract

Fraud remains a persistent governance challenge in public organizations, indicating that exposure to fraud-risk conditions does not necessarily translate directly into fraudulent intentions. This study examines moral justification as a cognitive mechanism linking fraud-risk factors to fraud intention among financial-management officials of Regional Government-Owned Enterprises (BUMDs) in North Maluku, Indonesia. Using a quantitative explanatory design and cross-sectional survey, data from 369 BUMD officials were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that pressure (b = 0.197, p 0.001), opportunity (b = 0.197, p 0.001), and arrogance (b = 0.215, p = 0.032) significantly and positively influence moral justification, while capability is not significant (b = 0.071, p = 0.382) and rationalization is marginally significant (b = 0.248, p = 0.084). Moral justification strongly predicts fraud intention (b = 0.848, p 0.001). It also significantly mediates the relationships between opportunity and fraud intention (b = 0.163, p 0.001) and between arrogance and fraud intention (b = 0.181, p = 0.032), while the mediation effects of pressure and rationalization are marginal and capability is not significant. The findings highlight the importance of addressing the cognitive processes through which organizational fraud risks are morally legitimized.
Co-Authors Abdul Hadi Sirat Abdullah, Sehat Abi Suar Abu, Zulkifli Amran Husen Anis Nurjanah Anwar, Cep Jandi Asrudin Hormati Bustami Abdul Rajak Chairul Abd. Halik Chairullah Amin Daud, Nahu Dewi Permatasari 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 Gilang de Breving Gregorius Jeandry Hadi, Lisma Taher Hamidin Rasulu Hartaty Hadady Hartaty Hadady Hasan, M. Husaini Nain hasnin, muhammad Herman Karamoy Hina Sidhu Hormati, Asrudin Hormati, Asrudin Idrus Albaar Iqbal M. Aris Ali Ismul Aksan Ivanka, Vivi Johan Fahri joubert barens maramis, joubert barens Junaidi Yakub Kasim Sinen Kasim Sinen Kasim Sinen Muhammad, Nurdin I Musdalifa Fabanyo Mutia M. Papuke Najla Syifa Y. Ichsan Nonce Hasan Nurdin Nurdin Nurdin Nurjanah, Anis Ohorella, Rizki Wahyu Utami P. E. Saerang, David Pora, Alfian A.N. Putri Kharisma Mochtar Rahmat Sabuhari Resmiyati Ansar Resmiyati Ansar Reviane, Indraswati Tri Abdi Rizki Wahyu Utami Ohorella Romi Bhakti Hartarto Rusman Soleman Rusman Soleman, Rusman Serli Rusli Sharina Osman Sinen, Kasim Siska Purnamalita May Sitti Mukarramah Sumiyati S. Hi. Hasim Suriana Ar AR Mahdi Suriana AR Mahdi Suriana AR. Mahdi, Suriana AR. Suwito Suwito Syahdan, Rinto Tri Ayu Yulianti Kotta Yetty Zainuddin Zainuddin Zainuddin Zainuddin Zainuddin, Zainuddin Zulkifli Abu