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All Journal Jurnal Ekonomi : Journal of Economic Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIKA: Jurnal Ilmu Keuangan dan Perbankan Sarwahita : Jurnal Pengabdian Kepada Masyarakat AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi International Journal of Social Service and Research Journal of Vision and Ideas (VISA) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik International Journal of Multidisciplinary Research and Literature (IJOMRAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomi Bisnis dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Global Advances in Business Studies Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Jurnal Kendali Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi, Perpajakan dan Auditing Akuntansi Pajak dan Kebijakan Ekonomi Digital PENG: Jurnal Ekonomi dan Manajemen Jurnal Greenation Ilmu Akuntansi CARONG: Jurnal Pendidikan, Sosial dan Humaniora Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Zakaria, Adam
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Exploring Financial Performance and Audit Opinions in Indonesian Central Government Agencies Zakaria, Adam
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.9822

Abstract

This research aims to develop an accurate prediction model for determining the audit opinions issued by the State Audit Agency based on various factors, such as leverage ratios, solvency ratios, liquidity ratios, revenue effectiveness ratios, expenditure efficiency ratios, and surplus. Observations were conducted on 254 audit financial reports from the period 2017 to 2019 from 86 central government agencies. The resulting prediction model complies with the specified model requirements. Out of the six independent variables tested, only two were found to have a statistically significant impact on their audit opinions, namely liquidity ratios and revenue effectiveness ratios. Meanwhile, the other four variables, including leverage ratios, solvency ratios, expenditure efficiency ratios, and surplus, did not have a statistically significant effect. The results of this study provide insights to ministries and government agencies regarding the importance of financial performance in predicting audit opinions.Keywords: Bureaucratic Reform; Public Sector Audit; Financial Performances; State Revenue; Fund Management Abstrak Penelitian ini bertujuan untuk mengembangkan model prediksi yang tepat untuk menentukan opini audit Badan Pemeriksa Keuangan berdasarkan berbagai faktor, seperti rasio leverage, rasio solvabilitas, rasio likuiditas, rasio efektivitas pendapatan, rasio efisiensi pengeluaran, dan surplus. Pengamatan dilakukan pada 254 laporan keuangan audit dari periode 2017–2019 yang berasal dari 86 instansi pemerintah pusat. Model prediksi yang dihasilkan mematuhi persyaratan yang ditetapkan. Dari enam variabel independen yang diuji, hanya dua yang terbukti memiliki pengaruh signifikan terhadap opini audit, yaitu rasio likuiditas dan rasio efektivitas pendapatan. Sementara empat variabel lainnya, yaitu rasio leverage, rasio solvabilitas, rasio efisiensi pengeluaran, dan surplus, tidak memiliki pengaruh yang signifikan secara statistik. Hasil studi ini memberikan wawasan kepada kementerian dan lembaga pemerintah tentang pentingnya kinerja keuangan dalam memprediksi opini audit. Kata Kunci: Reformasi Birokrasi; Audit Sektor Publik; Kinerja Keuangan; Pendapatan Negara; Manajemen Dana
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Pengelola Zakat di DKI Jakarta Suryo Adiwibowo; Adam Zakaria; Tri Hesti Utaminingtyas
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1251

Abstract

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.
Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari Abrori, Mochamad Ali; Utaminingtyas, Tri Hesti; Zakaria, Adam
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1070

Abstract

The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.
THE INFLUENCE OF LEARNING STYLE, LEARNING INTEREST, AND LEARNING ENVIRONMENT ON STUDENTS' LEARNING ACHIEVEMENT AT STATE VOCATIONAL SCHOOL, SOUTH JAKARTA Nugroho, Dede Arfian Harsi; Zulaihati, Sri; Zakaria, Adam
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 2 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i2.207

Abstract

This research aims to determine the influence of Learning Style, Learning Interest, and Learning Environment on Learning Achievement in classes with an affordable population of 216 students from three schools, namely SMK Negeri 15 Jakarta, SMK Negeri 18 Jakarta, and SMK Negeri 20 Jakarta. The sample in this study amounted to 138 respondents using proportional random sampling techniques and the Isaac and Michael formula. The data collection method in this research uses a questionnaire method. This research uses data analysis techniques: descriptive analysis, analysis requirements testing, and hypothesis testing. This research shows a significant influence between learning style, learning interest, and learning environment on learning achievement; this is proven by the coefficient of determination value of 35.2%.
Pengaruh Intellectual Capital Terhadap Financial Performance Dengan Competitive Advantage Sebagai Variabel Moderasi Jessica Naomi Theodora; Unggul Purwohedi; Adam Zakaria
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2876

Abstract

This research aims to test and analyze the influence of intellectual capital on financial performance with competitive advantage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2022. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2022 The sampling technique used purposive sampling technique, with 172 companies in this study. The analysis technique used is multiple linear regression using SPSS version 26 software. The results of this research prove that there is a positive influence of Intellectual Capital on Financial Performance. Competitive Advantage is able to moderate the relationship between Intellectual Capital and Financial Performance.
PENGARUH KARAKTERISTIK PERUSAHAAN, LEVERAGE, DAN OPINI AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MANUFAKTUR SELAMA MASA PANDEMI Irham, Musa Fahmuddin; Zakaria, Adam; Utaminingtyas, Tri Hesti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.440

Abstract

This study aims to examine the influence of firm characteristics, leverage, and audit opinion on profitability in the manufacturing sub-sector companies during the pandemic period listed on the Indonesia Stock Exchange. The sample selection technique employed purposive sampling using a quantitative approach with secondary data obtained from financial reports of manufacturing sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2021 period. The data analysis technique used to test the hypotheses was regression analysis. The results of this study indicate that: (1) Firm characteristics, measured by company size and age, have a positive influence on profitability. (2) Leverage, measured by the debt-to-equity ratio, has a positive influence on profitability. (3) Audit opinion has a negative influence on profitability. Suggestions for future research include expanding the scope of the study by using data from a longer period or extending the research to companies outside the manufacturing sub-sector
Pengaruh akuntabilitas, tekanan anggaran waktu, dan moral reasoning terhadap kualitas audit Rabihah, Adzrah; Zakaria, Adam; Nasution, Hafifah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to analyze the effect of accountability, time budget pressure, and moral reasoning on audit quality. This study uses a quantitative approach with primary data types. The population in this study are auditors who work at the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. This study used a purposive sampling method with 57 respondents from Inspectorate Region I and Region III with more than one year of experience. This study used the Partial Least Square (PLS) analysis technique which was processed using the SmartPLS 4.0 application. The results of this study indicate that accountability and moral reasoning positively affect audit quality, while time budget pressure does not affect audit quality. This means that the higher the accountability and moral reasoning of an auditor, the higher the audit quality. However, increases and decreases in time budget pressure will not affect audit quality.
ANALYSIS OF BUDGET MANAGEMENT AND ITS IMPLICATIONS FOR THE ORGANIZATIONAL PERFORMANCE OF THE REGIONAL OFFICE OF THE NATIONAL LAND AGENCY, LAMPUNG PROVINCE Densa, Ricky; Zakaria, Adam; Pahala, Indra
International Journal of Social Service and Research Vol. 4 No. 7 (2024): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i7.838

Abstract

The National Land Agency of Lampung Province (BPN) Regional Office in the Lampung region faces challenges in managing budget absorption due to a top-down planning process and lack of comprehensive planning documents. However, delays in completing certain works funded by Non-Tax State Revenue (PNBP) reveal ongoing challenges in prioritizing programs and ensuring comprehensive performance evaluation. These challenges require improvements in strategic management and budget synchronization to enhance accountability, effectiveness, and the quality of program and activity results. This research uses a qualitative approach using a case study strategy. The results of this research can provide practical and policy contributions to the Regional Office of the BPN Lampung province in an effort to optimize budget and output produced.
Does Board Diversity Affect Company Value? Zakaria, Adam; Nindito, Marsellisa; Nasution, Hafifah; Khairunnisa, Hera; Siregar, M. Edo S.
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5516

Abstract

Diversity in a board of directors has a strong relationship, so it provides higher-level management with a better monitoring system. This research aims to provide empirical proof about the influence of the diversity of the board of commissioners (BOC) and board of directors (BOD) on company value. Diversity is measured with age, educational background, and nationality. This quantitative research used data drawn from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Panel- data regression was used to test whether the diversity of BOC and BOD significantly influenced company value. This research collected and analyzed data for 62 manufacturing companies for the 2015–2019 period, providing a total of 320 observations. Company size and leverage were applied as control variables, and the results show that age, educational background, and nationality of BOC and BOD have a significant influence on company value. Sensitivity analysis supports these results. This study benefits many parties such as BOD in monitoring the company’s operations, financial analysts, and investors in an investment decision. DOI : https://doi.org/10.26905/jkdp.v25i2.5516
The Effect of Competency And Locus of Control On Accounting Student's Jobreadiness Ratal, Muhammad Ratal; Hasanah, Nuramalia; Zakaria, Adam
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.07

Abstract

This study examined the impact of accounting students' ethical competence, knowledge competence, ability competence, relationship competence, analytical competence, and locus of control on their job-readiness. This study utilizes primary data in the form of a questionnaire distributed to accounting students in the UNJ Faculty of Economics. This study's population consisted of undergraduate accounting students who were eligible to enrollin thesis courses and were still participating in odd semester lectures for the academic year 2021/22. This study's sample selection employed a technique of purposive sampling and yielded a study sample of 100 respondents. This research employs quantitative methods. Descriptive statistical analysis and multiple linear regression analysis are used for analysis. This study's findings indicate that ethical competence, knowledge competence, ability competence, relationship competence, and locus of control positively influence accounting students' job-readiness. Meanwhile, analytical ability has no bearing on accounting students' work readiness.
Co-Authors Abrori, Mochamad Ali Achmad Fauzi ACHMAD FAUZI Aditya Pratama Adrie Putra Agatha, Natasya Agista, Dhea Liesdi Agung Dharmawan Buchdadi Agung Wahyu Handaru Agustianto, Divo Ridho Akbar, Raihan Noval Amelia, Adien Amirah, Aisyah Ananda, Muhammad Rizky Andi Almaira Ardiansyah Andri Setyanto Nugroho Anggreini, Anisya Anwar, Mika Alaika Arum, Fathonah Dwi Mayang Ati Sumiati Ati Sumiati Aysar Dimas Putra Pratama Ayu Astuti Arifin Ayu Audina Azalia, Farah Cantika Azwar, Ujang Choirul Anwar CHOIRUL ANWAR Cicih Nonia Damilah Aprilia Utami Densa, Ricky Dewi Susita Diah Armeliza Diena Noviarini Diena Noviarini Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Etty Gurendrawati Etty Gurendrawati, Etty Fadillah, Nadya Fakhri Salman Alparisi Farid , Satria Rachman Fauziah, Nadila Gatot Nazir Ahmad Gentiga Muhammad Zairin Hera Khairunnisa Hera Khairunnisa Hermania Putri Dwi Yulianty I Gusti Ketut Agung Ulupui Inan Rahmawati Inaya, Fadia Indah Mulyasari Indra Pahala Irfan Bintang Firdausi Irham, Musa Fahmuddin Isti Qomariana Iswati, Dana Izza, Raffi Nurul Jessica Naomi Theodora Khairunnisa, Hera Krissanya, Nofriska Kurniaty, Kurniaty Laila Hasanah Leni Maulina Mahfirah, Titis Fatarina Malzara, Vidia Ratu Balqis Marsellisa Nindito Marsellisa Nindito, Marsellisa Mauna Muhamad Safitri Ruswandi Muhammad Edo Suryawan Siregar MUHAMMAD YUSUF Muhammad Yusuf Muliasari, Indah Mustika, Rizka Bunga Musyaffi, Ayatulloh Michael Nabila Adri Andini Nabila, Nabila Nafisa, Najla Nasution, Hafifah Novia Noviani, Dian Septi Novrizal Syamra Nugroho, Adnan Wisnu Nugroho, Dede Arfian Harsi Nuramalia Hasanah Nuramalia Hasanah Nurhidayah, Dhea Alifia Nursyamsyiyah, Vivi Nurul Fitria Kamilah Pena, Cassania Dela Petrolis Nusa Perdana Petrolis Nusa Perdana, Petrolis Nusa Rabihah, Adzrah Rahmi Ratal, Muhammad Ratal Ratna Anggraini Ratna Anggraini ZR Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Rumondang, Sintha Ruswandi, Muhamad Safitri Salim, Ester Betania Saparuddin Sartika Nawangsari Sasmi, Aji Ahmadi Savitri, Rachmalia Jeany Septi Nurmalita Sholikhah Siregar, M. Edo S. Sisworini, Endah Siti Aminah Sri Zulaihati Sri Zulaihati, Sri Sri Zulaihati3 Suherman Sukma Andika Rahmayanti Suryo Adiwibowo Suryo Adiwibowo SUSAN FEBRIANTINA, SUSAN Thasya Josephin Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Trivena Oktariani Umi Mardiyati Unggul Purwohedi Vanesa Amalia Duati Vianti, Madu Wihandoko, Imanuel Wirnawati, Farah Yosua Viera Yudhia Nur Fitriana fitriana Yuni Widawati