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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 KEPEMILIKAN MANAJERIAL, UKURAN KAP, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN BANK DAN LEMBAGA KEUANGAN PERIODE 2021-2023 Laila Hasanah; Adam Zakaria; Sri Zulaihati
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 7 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Kejujuran dan keandalan sebuah informasi keuangan merupakan hal yang wajib dilakukan pada setiap perusahaan, terutama perusahaan yang berskala besar dan masyarakat umum sebagai target pasarnya. Keandalan suatu informasi menghasilkan laporan keuangan yang berintegritas. Integritas sebuah laporan keuangan dapat dipengaruhi oleh beberapa faktor, seperti tingkat kuasa manajemen dan kesulitan keuangan (financial distress) perusahaan, serta faktor eksternal seperti pemilihan Kantor Akuntan Publik (KAP) yang memiliki reputasi baik. Sektor perusahaan keuangan dan perbankan sebagai tempat pengelolaan uang dalam lingkup masyarakat luas, pastinya sangat mengutamakan kepercayaan konsumen demi mempertahankan bisnisnya. Penelitian ini bertujuan untuk melihat adakah pengaruh dari kepemilikan manajerial dan financial distressperusahaan, serta ukuran KAP sebagai pihak yang berwenang memeriksa informasi keuangan yang dihasilkan perusahaan terhadap integritas laporan keuangan perbankan dan lembaga keuangan lainnya. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial, ukuran KAP, dan financial distress berpengaruh secara simultan terhadap integritas laporan keuangan. Akan tetapi hasil uji secara parsial menunjukkan kepemilikan manajerial memiliki pengaruh negatif terhadap integritas laporan keuangan, sedangkan ukuran KAP tidak berpengaruh secara signifikan. Di sisi lain, financial distress memiliki pengaruh positif signifikan terhadap integritas laporan keuangan.
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.
PELATIHAN PEMBUATAN BUSSINESS PLAN UNTUK MENINGKATKAN EFEKTIVITAS TATA KELOLA BUMDES DI DESA BULAK INDRAMAYU Adam Zakaria; Gentiga Muhammad Zairin; Dwi Kismayanti Respati; Mauna; Isti Qomariana
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

Abstrak Pelatihan Pembuatan Bussiness Plan Untuk Meningkatkan Efektivitas Tata Kelola untuk BUMDes di Desa Bulak, Indramayu, dilaksanakan sebagai upaya meningkatkan kapasitas pengurus BUMDes dalam merancang usaha yang profesional, transparan, dan berkelanjutan. Kegiatan ini diinisiasi oleh SPI UNJ, diawali dengan analisis kebutuhan dan koordinasi dengan pemerintah desa, kemudian dilanjutkan dengan pelatihan yang terdiri atas tiga sesi: penyusunan proposal bisnis, pengenalan aplikasi pelaporan akuntansi digital, dan pemanfaatan media sosial untuk promosi. Sebanyak 30 peserta mengikuti pelatihan dan mengisi pre-test serta post-test untuk mengukur peningkatan pemahaman. Hasil evaluasi menunjukkan peningkatan signifikan pada pengetahuan dan keterampilan peserta setelah mengikuti pelatihan. Peserta mampu menyusun rencana usaha, menggunakan aplikasi akuntansi untuk mencatat transaksi, serta membuat strategi promosi digital untuk produk BUMDes. Meskipun kegiatan ini hanya dilaksanakan selama satu hari dan belum mencakup pendampingan jangka panjang, pelatihan ini memberikan dampak positif terhadap kesiapan BUMDes untuk kembali aktif dan berkontribusi terhadap ekonomi desa. Program ini diharapkan dapat direplikasi di desa lain dan menjadi model pemberdayaan masyarakat berbasis kapasitas manajerial BUMDes. AbstractThe Business Plan Training Program for BUMDes in Bulak Village, Indramayu, was conducted to strengthen the managerial capacity of BUMDes administrators in designing professional, transparent, and sustainable businesses. The program held by SPI began with a needs assessment and coordination with the village government, followed by a training series consisting of three sessions: business proposal preparation, introduction to digital accounting and reporting applications, and the use of social media for business promotion. A total of 30 participants took part in the training and completed pre- and post-tests to measure knowledge improvement. Evaluation results indicated a significant increase in participants’ understanding and skills after the training. Participants were able to prepare structured business plans, utilize digital accounting applications to record transactions, and develop digital promotion strategies for BUMDes products. Although the program was implemented within a single day and did not include long-term mentoring, it produced a positive impact on the readiness of BUMDes to become active and contribute to the village economy. This program is expected to be replicated in other villages as a capacity-building model for community-based economic empowerment.
Analisis Financial Distress dan Fraud Pentagon dengan Moderasi Firm Size Terhadap Fraudulent Financial Statement Nurhidayah, Dhea Alifia; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.588

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, financial stability, ineffective monitoring, changes in auditor, changes of director, dan frequent CEO’s pictures, dengan firm size sebagai variabel moderasi, terhadap pendeteksian fraudulent financial statements. Sampel terdiri atas 43 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2019-2023, sehingga diperoleh 215 observasi. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Common Effect Model (CEM) melalui EViews 13. Hasil penelitian menunjukkan bahwa financial distress, changes in auditor, dan changes of director berpengaruh positif dan signifikan terhadap pendeteksian fraudulent financial statements, sedangkan financial stability berpengaruh negatif dan signifikan. Ineffective monitory dan frequent CEO’s pictures tidak berpengaruh signifikan. Analisis moderasi menunjukkan bahwa firm size tidak signifikan memoderasi hubungan antara financial stability dan fraudulent financial statements.  
Peningkatan Pengelolaan Keuangan UMKM melalui Workshop Penyusunan Laporan Keuangan untuk Mendukung Pertumbuhan Ekonomi Dwi Handarini; Septi Nurmalita; Diah Armeliza; Adam Zakaria; Vanesa Amalia Duati; Fakhri Salman Alparisi
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2957

Abstract

This community service program aims to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) to prepare simple financial statements and understand the importance of business legality through simple technology-based training. The program was conducted in Rawamangun, East Jakarta, involving young entrepreneur partners such as Cdj Gallery, Fisy Tee, Wrappedinlove.idn, Aroma Kue, Dough and HA, Nyameal Ajaa, and SMK Sahid Jakarta Pastry & Bakery. The main challenges faced by the partners included low financial literacy, the mixing of personal and business finances, and limited use of digital financial recording. The program was implemented through five stages: socialization, financial statement preparation training, implementation of a simple financial statement template, mentoring, and evaluation. A participatory approach involved participants in transaction recording, income statement preparation, and simulations of obtaining a Business Identification Number (NIB) through the Online Single Submission (OSS) system. Evaluation results showed improved understanding of basic accounting principles and awareness of business legality.
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
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