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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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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING Noviani, Dian Septi; Zakaria, Adam; Nasution, Hafifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.551

Abstract

This research was conducted with the aim of finding out the influence of external pressure, ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture on fraudulent financial reporting. This research uses companies in the infrastucture sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 60 observation data. Data were analyzed using logistic regression analysis techniques and processed with the SPSS version 26 application. The research results show that External Pressure has a effect on fraudulent financial reporting, while ineffective monitoring, change in auditor, change in directors, frequency of ceo’s picture have no effect on fraudulent financial reporting
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK KONVESIONAL PERIODE 2019-2023 DIBURSA EFEK INDONESIA Aminah, Siti; Zakaria, Adam; Hasanah, Nuramalia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan menguji dan menganalisis faktor-faktor yang memengaruhi profitabilitas bank konvensional di Indonesia. Penelitian dilakukan dengan menggunakan metode non-probability sampling melalui purposive sampling, menggunakan data sekunder berupa laporan keuangan bank konvensional periode 2019-2023. Dari total 47 bank dalam populasi, diperoleh 28 bank sebagai sampel valid. Teknik analisis data menggunakan regresi linear berganda dengan data panel melalui Software Eviews 13.Hasil penelitian menunjukkan bahwa: (1) Non Performing Loan (NPL) berpengaruh negatif signifikan terhadap Return on Assets (ROA); (2) Net Interest Margin (NIM) berpengaruh negatif signifikan terhadap ROA; (3) Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif signifikan terhadap ROA; (4) Capital Adequacy Ratio (CAR) tidak berpengaruh signifikan terhadap ROA; dan (5) Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap ROA.Penelitian menyimpulkan bahwa profitabilitas bank lebih ditentukan oleh kualitas manajemen dalam pengelolaan risiko kredit, efektivitas margin bunga, dan efisiensi operasional dibandingkan dengan besarnya modal atau tingkat penyaluran kredit.
FROM KNOWLEDGE TO ACTION: EMPOWERING INDONESIAN MIGRANT WORKERS THROUGH FINANCIAL LITERACY Krissanya, Nofriska; Mahfirah, Titis Fatarina; Handaru, Agung Wahyu; Zakaria, Adam; Ahmad, Gatot Nazir; Anggraini, Ratna; Kurniaty, Kurniaty; Amirah, Aisyah
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 3 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i3.162

Abstract

This article presents a community service initiative aimed at enhancing the financial literacy and entrepreneurial skills of Indonesian migrant workers in Malaysia, contributing to the Sustainable Development Goals (SDGs) of No Poverty (SDG 1) and Quality Education (SDG 4). Migrant workers often face significant barriers, including limited financial literacy and access to entrepreneurial opportunities, which hinder their socioeconomic advancement. The initiative, executed through a webinar titled "Unlocking Success: Financial Literacy & Entrepreneurial Empowerment", provided essential knowledge on personal financial management, entrepreneurial opportunities, and personal branding. The webinar featured expert speakers from Universiti Teknologi Mara Malaysia and Universitas Negeri Jakarta (UNJ). The event's success was reflected in positive participant feedback, although suggestions for future improvements included extended speaker interaction, language support, and alternative scheduling. The initiative underscores the importance of targeted interventions to empower migrant workers, enabling them to overcome socioeconomic challenges and contribute to sustainable development
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan BUMN Anwar, Mika Alaika; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.06

Abstract

This study aims to experimentally examine the effectiveness of the fraud pentagon in detecting fraudulent financial statements. For the years 2018–2022, state-owned businesses make up the study's population. The sample approach used in this study was purposeful sampling, which produced 125 data points in total. Multiple linear regression analysis was the data analysis method employed in this study, and SPSS Version 26 was used to analyze the data. The results of the study show that only financial targets have a significant impact on the detection of fraudulent financial statements; political connections, frequent changes in the CEO's image, external pressure, insufficient monitoring, and changes in directors or auditors have no effect on the detection of fraudulent financial statements. In elucidating the impact of the fraud pentagon in identifying fake financial statements, this study has bolstered agency theory.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Aysar Dimas Putra Pratama; Yusuf, Muhammad; Zakaria, Adam
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.10

Abstract

This study seeks to understand how factors like profitability, liquidity, and leverage affect the audit opinion regarding a company's ability to continue operating, with the size of the company acting as a variable that might influence this effect. This study employs a quantitative approach and uses secondary data from company financial statements. The target group for this study includes companies in the industrial sector that have been listed on the IDX from 2021 to 2023, totaling 66 companies. The method for selecting samples in this study is purposive sampling. The research employs Logistic Regression Analysis, and the data is analyzed using the Eviews 12 software. The findings reveal that profitability, liquidity, and leverage do not have an impact on the audit opinion concerning the company’s going concern status. Additionally, company size does not moderate the effects of profitability and leverage on the going concern audit opinion, while it does play a moderating role for liquidity regarding the going concern audit opinion. The findings suggest that the ratios utilized for evaluating a company's viability are not the sole tools for measurement.
Audit Fees as Moderation of the Influence of Code of Ethics, Audit Tenure and Public Accounting Firm Rotation on Audit Quality in the Perception of External Auditors Leni Maulina; Adam Zakaria; Achmad Fauzi
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14515

Abstract

With audit fees acting as a moderating variable, this study attempts to investigate the effects of the code of ethics, audit tenure, and audit firm rotation on audit quality. Using WarpPLS 8.0 software and the Partial Least Squares technique, a quantitative approach was adopted. Participants in a professional training program run by the Indonesian Institute of Certified Public Accountants (IAPI) were auditors or public accountants. 131 respondents were given questionnaires to complete during the session in order to collect data. The findings show that audit quality is positively but statistically insignificantly impacted by the audit fee, audit tenure, and code of ethics. On the other hand, audit quality is positively and significantly impacted by the rotation of public accounting firms. Additionally, there is no discernible moderating effect of audit fees on the association between audit quality and the code of ethics, audit tenure, or firm rotation. According to these results, even if the factors are directionally favorable, their influence is insufficient to significantly improve audit quality within the parameters of this study
Analysis of the Effectiveness of Internal Control Systems for Receivables to Minimize Uncollectible Receivables at Pt. Abx Trivena Oktariani; Adam Zakaria; Choirul Anwar
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14764

Abstract

This study aims to analyze the effectiveness of PT ABX's internal control system for accounts receivable in minimizing uncollectible accounts. PT ABX is a consumer goods distribution company that conducts large-scale credit sales. Despite having implemented standard operating procedures (SOP) for accounts receivable management, the company experienced a significant increase in uncollectible accounts receivable from 2021 to 2023, indicating weaknesses in the implementation of the existing internal control system. Employing a descriptive qualitative approach, this study uses the case study method and references the COSO framework, consisting of five components: control environment, risk assessment, control activities, information and communication, and monitoring. Data were collected through in-depth interviews, direct observations, and document reviews and were analyzed using NVivo 12 Plus software. The results indicate that, although the control structure has been designed, it has not yet been implemented optimally. Various challenges were identified, including weak segregation of duties, insufficient customer risk assessment, limitations in the information system, and a lack of integrated monitoring. The study recommends improving customer risk analysis, the accounts receivable information system, and human resource training. It also recommends strengthening data-driven monitoring and evaluation. These findings emphasize that internal control system effectiveness depends not only on the existence of written procedures, but also on consistent implementation and ongoing cross-functional coordination.
Pengaruh Transfer Pricing, Intensitas Aset Tetap, dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi Nabila Adri Andini; Adam Zakaria; Ati Sumiati
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/cy5yv790

Abstract

This study aims to determine the effect of transfer pricing, fixed asset intensity, and sales growth on tax aggressiveness by using profitability as a moderating variable. The approach used in this research is a quantitative approach with non-primary data sources in the form of financial reports and annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling technique in this study used purposive sampling. This research was analyzed using panel data regression with the Moderated Regression Analysis (MRA) approach. The results of this study indicate that transfer pricing and fixed asset intensity have a significant effect on tax aggressiveness. Meanwhile, sales growth has no effect on tax aggressiveness. This study also found that profitability is able to moderate the effect of transfer pricing, fixed asset intensity, and sales growth on tax aggressiveness.
Analisis Efektivitas Penggunaan E-Filing pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Bekasi Barat Thasya Josephin; Adam Zakaria; Dwi Handarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6hr4xd78

Abstract

This study aims to analyze the effectiveness of e-Filing in reporting Annual Tax Returns by Individual Taxpayers (WPOP) at the West Bekasi Pratama Tax Office (KPP Pratama). The background of this study stems from the challenges in improving taxpayer compliance, despite the implementation of an electronic reporting system (E-Filing) by the Directorate General of Taxes. The research method used is a descriptive qualitative approach with a case study technique. Data were obtained through interviews, documentation, and literature review. Data analysis was carried out using data reduction, data presentation, and conclusion drawing techniques. The results show that the use of e-Filing is quite effective, with the effectiveness ratio of Annual Tax Return reporting by Individual Taxpayers ranging from 85% to 88% during the 2021–2023 period. However, the level of taxpayer compliance has actually decreased from year to year, indicating that the system's effectiveness has not fully impacted compliance improvements. WPOP's perception of e-Filing is generally positive, especially in terms of ease and flexibility of use. However, there are still technical barriers and limited understanding in its use. From the perspective of tax officials, obstacles encountered include a lack of education, a surge in users around deadlines, and limited infrastructure. This study concludes that while e-Filing has helped improve reporting efficiency and taxpayer satisfaction, its success in increasing compliance still depends on other external factors such as education, outreach, and mentoring. Recommendations include improving the quality of digital services, more intensive public education, and developing a more user-friendly system.
Analisis Pengaruh Green Accounting, Sales Growth, dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Andi Almaira Ardiansyah; Adam Zakaria; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/e99bdt17

Abstract

This study aims to provide empirical evidence on the influence of green accounting, sales growth, and good corporate governance on the financial performance of energy companies in Indonesia. Financial performance is measured using Return on Equity (ROE). The study employs a quantitative method using secondary data sources obtained from companies annual reports and sustainability reports. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A total of 120 observation sample were selected using purposive sampling and analyzed using panel data regression analysis with EViews 13 software. The results show that sales growth has a positive and significant effect on financial performance, while green accounting and good corporate governance do not have a significant effect on financial performance.
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