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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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 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 Return : Study of Management, Economic and Bussines 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 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 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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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.
Analisis Sistem Pengendalian Internal Pengelolaan Dana BOS pada SDN Waru 03 Inaya, Fadia; Zakaria, Adam; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.07

Abstract

This study aims to analyze the management of BOS Funds at SDN Waru 03, which includes the planning, implementation, and evaluation stages. The analysis is conducted based on five components in the Government Internal Control System (SPIP), namely the control environment, risk assessment, control activities, information and communication, and monitoring. The method used is a qualitative approach with data collection techniques in the form of observation, interviews, and documentation. Data validity is obtained through technical triangulation. The results of the study indicate that the management of BOS funds has been running quite well and in accordance with SPIP principles. However, several obstacles are still found such as an imbalance in human resource competencies, limited facilities, weak external coordination, and the absence of written SOPs. Therefore, it is necessary to increase human resource capacity, optimize facilities, prepare SOPs, and strengthen cooperation with external parties through forums or regular consultations.
ANALYSIS OF CAPITAL MARKET REACTION ON COMPANIES AFFECTED BY THE BOYCOTT, DIVESTMENT, AND SANCTIONS (BDS) MOVEMENT Riafajri Mitayaningtyas; Adam Zakaria; Hafifah Nasution
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 4 (2025): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i4.5583

Abstract

This study aims to determine the response of the Indonesian capital market to global events, particularly the BDS movement against Israeli-affiliated products. The research method used in this study is an event study, comparing stock index, stock prices, abnormal returns, and trading volume activity 10 days before and after the event. The sample was selected using a total sampling technique from 8 companies on the boycott list. The data used is secondary data published by the Indonesia Stock Exchange (IDX). The statistical test technique used is the Wilcoxon Signed Rank Test. The results of this study indicate that there are no differences in stock index, stock prices, abnormal returns, and trading volume activity due to the BDS movement.
Preparation of Performance Audit Guidelines to Improve the Capabilities of Government Internal Supervision Apparatus (Case Study on the Inspectorate of the Indonesian Maritime Security Agency) Simangunsong, Toba Antanov; Zakaria, Adam; Purwohedi, Unggul
Return : Study of Management, Economic and Bussines Vol. 4 No. 7 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i7.386

Abstract

The results of the evaluation by BPKP on the capabilities of APIP Bakamla for the last three years until now show that APIP's capabilities for the Role and Service elements are still at level 2 (two) where the parameters of the implementation of the performance audit have not been met. This problem arises because the Bakamla Inspectorate does not have technical guidelines on procedures for carrying out good performance audits. Therefore, the researcher helps to develop technical guidelines for performance audits that assess the economic, efficiency, and effectiveness aspects (3E) aspects of the implementation of the main tasks and functions of work units within the Maritime Security Agency. The goal to be achieved is the drafting of performance audit guidelines at the Bakamla Inspectorate so that the Bakamla Inspectorate can conduct performance audits in accordance with applicable regulations. This performance audit guideline includes starting from the stages of Performance Audit Planning, Performance Audit Implementation, and Preparation of Performance Audit Results Report. This research is an applied research that aims to address real problems faced in the world of practice, both individuals, communities, and organizations. This research uses a project-based scheme, namely carrying out activities in the form of projects that aim to provide solutions to problems faced by the Bakamla Inspectorate. The scope of the research is the application of performance audits at the Bakamla Inspectorate. The result of this research is the issuance of the Decree of the Head of the Maritime Security Agency of the Republic of Indonesia Number 174 of 2025 dated May 27, 2025 concerning Technical Guidelines for Performance Audit of the Maritime Security Agency of the Republic of Indonesia and has been implemented through the Decree of the Head of the Maritime Security Agency Number: PW.03/530/2025 dated June 10, 2025 concerning the implementation of performance audit activities at the Directorate of Research and Development of Bakamla RI in 2025. The implementation of this performance audit will certainly have an impact on increasing APIP's capabilities on the Role and Service elements to level 3 (three).
Pengaruh Kreativitas Belajar, Kemandirian Belajar, dan Kecerdasan Emosional Terhadap Hasil Belajar Mata Pelajaran Akuntansi Dasar pada Siswa Kelas X SMK Negeri di Jakarta Barat Cicih Nonia; Adam Zakaria; Sri Zulaihati3
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 2 No. 3 (2025): Juli: Education and Community
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/efxyyc07

Abstract

Independence, and Emotional Intelligence on Learning Outcomes of Basic Accounting Subjects on Grade X Students of State Vocational High School in West Jakarta. This study used a survey method with a quantitative approach. With an affordable population of 180 students from two schools, namely SMK Negeri 13 Jakarta Barat and SMK Negeri 17 Jakarta Barat. The sample in this study was 119 respondents with proportional random sampling technique and the Isaac and Michael formula. The data collection method in this study used a questionnaire method. This study uses data analysis techniques, namely multiple regression equations, data analysis requirements tests (test for normality and linearity), hypothesis tests (T test and F test) and coefficients of determination. Normality test with Kolmogorov Smirnov on both variables has a value of 0.200. With the results of the linearity test on Learning Creativity, Learning Independence and Emotional Intelligence worth >0.001. The F test is worth 628.116 and the T test on the variable of learning creativity is worth 23.468, learning independence variable is worth 30.986 and the emotional intelligence variable is worth 23.787. The result of the multiple regression equation is Y = 0,081 + 0,288(X1) + 0,395(X2) + 0,299 (X3). The results of this study indicate a significant influence between learning creativity, learning independence, and emotional intelligence on learning outcomes, this is proven by the coefficient of determination value of  0.942, which means that 94.2% of the learning outcomes variables are related simultaneous can be explained by the learning creativity, learning independence and emotional intelligence while the remaining 5.8% is influenced by other factors not examined by researchers.
Pengaruh Motivasi Belajar dan Lingkungan Keluarga Terhadap Minat Melanjutkan Pendidikan ke Perguruan Tinggi pada Siswa Kelas XI Dan XII Jurusan Akuntansi dan Keuangan Lembaga SMK Negeri 12 Jakarta Utara Damilah Aprilia Utami; Sri Zulaihati; Adam Zakaria
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/qmk1bv88

Abstract

Penelitian ini untuk melihat pengaruh Motivasi Belajar dan Lingkungan Keluarga Terhadap Minat Melanjutkan Pendidikan ke Perguruan Tinggi pada Siswa Kelas XI Dan XII Jurusan Akuntansi dan Keuangan Lembaga SMK Negeri 12 Jakarta Utara. jumlah populasi penelitian ini adalah 144 siswa, dengan sampel yang diperoleh yakni 105 siswa. Distribusi sampel dengan menerapkan proportional random sampling. Teknik pengolahan analisis data dijalankan melalui aplikasi SPSS versi 25.0 dengan  Analisis Regresi Berganda. Hasil penelitian didapati Adanya pengaruh signifikan antara motivasi belajar dan minat; semakin tinggi motivasi belajar, semakin besar minat siswa melanjutkan ke perguruan tinggi, dan sebaliknya.  Tidak terdapat pengaruh yang signifikan antara lingkungan keluarga dengan minat. Artinya semakin buruknya lingkungan keluarga, maka semakin rendah minat siswa guna meneruskan pendidikan ke perguruan tinggi dan begitupun sebaliknya. Adanya pengaruh yang signifikan antara motivasi belajar dan lingkungan keluarga dengan minat.  Semakin baik motivasi belajar dan lingkungan keluarga, maka semakin tinggi minat siswa. Begitu sebaliknya, semakin buruk motivasi belajar dan lingkungan keluarga, maka semakin rendah minat siswa guna meneruskan pendidikan ke universitas.
Pengembangan model pengendalian internal berbasis framework COSO dalam konteks pesantren Azwar, Ujang; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7691

Abstract

Purpose – This study aims to analyze the internal control conditions and weaknesses that occur in Islamic boarding schools, so that researchers can provide priority recommendations for improvement to mitigate the risks that occur. In addition, researchers developed internal controls from COSO so that they can be applied and understood by Islamic boarding school stakeholders in an easy, relevant, and effective manner. Methods – Project-based research was chosen in this study because it aimed to develop a model of internal control specific to Islamic boarding schools. The development used the 4D model, which consists of define, design, develop, and disseminate. Data were collected using observation, interviews, and documentation techniques. Meanwhile, the researchers used a risk matrix and triangulation techniques to process the data produced. Findings – This study produced two outputs: first, a SACICK (self-assessment checklist of internal control kits) evaluation guideline, which is useful for assessing the condition of internal control systems and mitigating risks; and second, recommendations for improvement in the form of a risk analysis report, which is useful as a database for mitigating risks in the following year. Implications – The implications of this research for Islamic boarding schools include the need to maintain, improve, supplement, and clarify categories in accordance with the internal control framework. Originality – This study differs from previous studies in terms of developing an internal control model that can be used to assess internal control conditions and mitigate risks.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA Salim, Ester Betania; Zakaria, Adam; Anggraini, Ratna
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 6 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i6.1786

Abstract

Tujuan dalam penelitian ini adalah menguji dan menganalisis serta mengetahui pengaruh komite audit, ukuran perusahaan, dan leverage terhadap kinerja keuangan Badan Usaha Miliki Negara. Teknik pengambilan sampel dalam penelitian ini menggunakan non-probability sampling melalui purposive sampling. Penelitian ini menggunakan sumber data sekunder yaitu melalui laporan keuangan BUMN yang ada pada periode 2020-2022. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan alat bantu program statistik berupa SPSS versi 25. Penelitian ini memperoleh hasil sebagai berikut: (a) Komite audit tidak berpengaruh terhadap kinerja keuangan BUMN; (b) Ukuran Perusahaan memiliki pengaruh positif dan signifikan terhadap kinerja keuangan BUMN; (c) Leverage memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan BUMN.
PENGARUH TRANSPARANSI, PENGAWASAN DAN FAKTOR INDIVIDUAL TERHADAP KINERJA ANGGARAN PADA KANTOR PUSAT BADAN KEPEGAWAIAN NEGARA Arum, Fathonah Dwi Mayang; Zakaria, Adam; Anggraini, Ratna
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 6 (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

Pengaruh Transparansi, Pengawasan dan Faktor Individual Terhadap Kinerja Anggaran Pada Kantor Pusat Badan Kepegawaian Negara. Tujuan dari penelitian ini adalah untuk menguji dan membuktikan pengaruh dari transpransi, pengawasan dan faktor individual terhadap kinerja anggaran. Teknik pengambilan sampel pada penelitian ini menggunakan non-probability sampling melalui purposive sampling. Penelitian ini termasuk kedalam jenis penelitian survei dengan menggunakan metode kuantitatif, menghasilkan data primer melalui kuesioner yang disebar kepada pegawai kantor pusat BKN. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda, dengan menggunakan SPSS 25. Penelitian ini memperoleh hasil transparansi berpengaruh positif dan signifikan terhadap kinerja anggaran pada kantor pusat BKN, pengawasan berpengaruh positif dan signifikan terhadap kinerja anggaran pada kantor pusat BKN, dan faktor individual berpengaruh positif dan signifikan terhadap kinerja anggaran pada kantor pusat BKN.
ANALISIS EFEKTIVITAS DAN EFISIENSI KINERJA KEUANGAN PADA BADAN PERTANAHAN NASIONAL DI WILAYAH PROVINSI DKI JAKARTA Nafisa, Najla; Zakaria, Adam; Anggraini, Ratna
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2108

Abstract

Analisis Efektivitas dan Efisiensi Kinerja Keuangan pada Badan Pertanahan Nasional di Wilayah Provinsi DKIJakarta. Tujuan dari penelitian ini adalah untuk menganalisis dan mengevaluasi kinerja keuangan di wilayahBadan Pertanahan Nasional Provinsi DKI Jakarta berdasarkan rasio efektivitas dan efisiensi pada tahun 2019-2022. Teknik pengumpulan ini menggunakan data sekunder dan data primer dengan metode kualitatif deskriptif.Penelitian ini memperoleh hasil bahwa kinerja keuangan Badan Pertanahan Nasional di Provinsi DKI Jakartaselama 2019-2022 secara umum sudah efisien dan efektif. Rasio efektivitas menunjukkan kinerja yang baik diBPN Jakarta Pusat dan Jakarta Selatan, meskipun BPN Jakarta Timur, Jakarta Barat, dan Jakarta Utara belumsepenuhnya efektif. Secara keseluruhan, rasio efisiensi menunjukkan bahwa kinerja keuangan di lima wilayahBPN Provinsi DKI Jakarta sangat efisien.
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 Diena Noviarini Diena Noviarini Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Etty Gurendrawati Etty Gurendrawati, Etty Fadillah, Nadya 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 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 Sholikhah Simangunsong, Toba Antanov 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 Vianti, Madu Wihandoko, Imanuel Wirnawati, Farah Yosua Viera Yudhia Nur Fitriana fitriana Yuni Widawati