p-Index From 2021 - 2026
11.816
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi : Journal of Economic Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Pemberdayaan Masyarakat Madani (JPMM) JURNAL DINAMIKA MANAJEMEN DAN BISNIS 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) Buletin Poltanesa 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 RELEVAN : Jurnal Riset Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Indonesian Accounting Research Journal Global Advances in Business Studies Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Jurnal Kendali Akuntansi TOFEDU: The Future of Education Journal 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 Dinamika Akuntansi CARONG: Jurnal Pendidikan, Sosial dan Humaniora Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IJEMA
Claim Missing Document
Check
Articles

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

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

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.
Dari Transparansi Menuju ESG-Washing: Kajian Literatur Sistematis atas ESG Disclosure dan Financial Statement Fraud Tryas Chasbiandani; Adam Zakaria; Marsellisa Nindito
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 2 (2026): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/Relevan.2026.10023

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara Environmental, Social, and Governance (ESG) disclosure dan financial statement fraud dengan mempertimbangkan peran ESG-washing sebagai mekanisme yang menghubungkan kedua fenomena tersebut. Peningkatan implementasi ESG disclosure diharapkan mampu meningkatkan transparansi dan akuntabilitas perusahaan, namun dalam praktiknya ESG juga berpotensi digunakan sebagai alat legitimasi dan symbolic disclosure. Penelitian ini menggunakan metode Systematic Literature Review dengan pendekatan PRISMA. Artikel diperoleh dari Google Scholar, Scopus, ScienceDirect, dan Emerald Insight menggunakan kata kunci terkait ESG disclosure, ESG-washing, dan financial statement fraud. Dari 99 artikel awal, diperoleh 22 artikel yang memenuhi kriteria inklusi untuk dianalisis menggunakan thematic analysis. Hasil penelitian menunjukkan bahwa ESG memiliki peran ganda, yaitu sebagai monitoring mechanism yang meningkatkan transparansi dan menurunkan fraud, serta sebagai camouflage mechanism melalui praktik ESG-washing yang dapat menutupi manipulasi pelaporan keuangan. Penelitian ini menyimpulkan bahwa efektivitas ESG sangat dipengaruhi oleh kualitas implementasi, mekanisme pengawasan, dan kredibilitas informasi yang disampaikan perusahaan.
Integrating ESG, Sustainability Strategy, and Firm Value: A Systematic Literature Review and Conceptual Framework Martini Martini; I Gusti Ketut Agung Ulupui; Adam Zakaria
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3814

Abstract

Through a Systematic Literature Review (SLR) guided by PRISMA 2020 protocols, this paper maps out and assesses the scattered research surrounding Environmental, Social, and Governance (ESG), sustainability frameworks, and overall corporate worth. We gathered data from Web of Science and Scopus using targeted Boolean strings, landing on 55 peer-reviewed papers spanning 2015 to 2024 after rigorous screening. The collected data shows that while ESG actions and disclosures serve as vital outward signals that boost corporate transparency and stakeholder confidence, their direct impact on market value is still heavily debated. Instead, the real value transformation happens inside the company. Internal dynamics specifically deeply rooted sustainability strategies, solid governance structures, and core institutional strengths act as the true engines that turn ESG efforts into tangible economic gains.
Effective Monitoring as a Shield Against Financial Statement Fraud: A Case of Overvalued Equity in Indonesian Public Companies Marsellisa Nindito; Adam Zakaria
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.24991

Abstract

  Abstract Purposes: This study investigates how overvalued equity affects the occurrence of financial statement fraud in Indonesia and also examines the need for companies to uphold financial statement integrity effectively.Methods: This study applies a quantitative method to analyze 387 data units from manufacturing companies listed on the Indonesian Stock Exchange (2017 to 2019). The logistic and moderation regression analyses are applied to investigate the roles of effective monitoring, proxied by audit committee and audit tenure, in the research model.Findings: Research results revealed that overvalued equity significantly increases the likelihood of financial statement fraud, and that the audit committee can moderate its impact.Novelty: This study addresses a critical gap in the literature by examining the impact of overvalued equity on financial statement fraud in the Indonesian context. Unlike prior research that focuses on developed markets, this study explores the moderating roles of effective monitoring and provides new insights into its effectiveness in mitigating fraud risks. Furthermore, grounded in agency theory, this research advances our understanding of governance mechanisms in emerging markets and offers practical implications for regulators and corporate governance practices.Keywords: Financial Statement Fraud, Overvalued Equity, Effective Monitoring, Audit Committee, Audit Tenure, Corporate Governance  
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 Vol 7 No 1 (2026): 7.1 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.
The Effect of Digital Literacy, Soft Skills, and Self-Efficacy on The Work Readiness of Students in The Accounting Program at Private Vocational Schools in East Jakarta Maria Tul Qibtiah; Ati Sumiati; Adam Zakaria
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.2102

Abstract

This study aims to determine: (1) the effect of digital literacy on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta, (2) the effect of soft skills on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta, (3) the effect of self-efficacy on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta, and (4) the simultaneous effect of digital literacy, soft skills, and self-efficacy on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta. This research is a quantitative study using a survey method. The population consisted of 210 twelfth-grade Accounting students from As-Sa'adah Vocational High School Jakarta, BPS&K 1 Vocational High School Jakarta, and Nurul Islam Vocational High School Jakarta. A sample of 138 students was selected using proportional random sampling. Data were collected through a questionnaire and analyzed using multiple linear regression using SPSS version 31. The results indicate that (1) digital literacy has a positive and significant effect on work readiness, (2) soft skills have a positive and significant effect on work readiness, (3) self-efficacy has a positive and significant effect on work readiness, and (4) digital literacy, soft skills, and self-efficacy simultaneously have a positive and significant effect on students' work readiness.
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-September, 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.
Penyusunan Prosedur Operasional Standar dan Pedoman Kebijakan Akuntansi pada Yayasan Waqfiyah Perguruan Al-Khairiyah Nadia Syayyidah; Adam Zakaria; Dwi Handarini
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Hasil pra-riset pada Yayasan Waqfiyah Perguruan Al-Khairiyah menunjukkan bahwa pengelolaan keuangan telah berjalan, namun belum didukung oleh Prosedur Operasional Standar (POS) dan Pedoman Kebijakan Akuntansi yang terdokumentasi sehingga pelaksanaan prosedur dan pencatatan keuangan masih bergantung pada pemahaman masing-masing pengelola. Proyek ini bertujuan merancang Prosedur Operasional Standar (POS) Pengelolaan Keuangan dan Pedoman Kebijakan Akuntansi yang sesuai dengan kebutuhan yayasan. Metode pelaksanaan proyek menggunakan model pengembangan ADDIE yang dibatasi hingga tahap Development, meliputi analisis kebutuhan, perancangan produk, pengembangan produk, serta validasi oleh ahli untuk menilai kelayakan produk yang dikembangkan. Hasil validasi menunjukkan bahwa seluruh produk berada pada kategori layak dan sangat layak untuk digunakan. Produk yang dikembangkan diharapkan dapat menjadi pedoman dalam mewujudkan pengelolaan keuangan yayasan yang lebih sistematis, konsisten, dan akuntabel, serta menjadi referensi bagi yayasan pendidikan lain dalam mengembangkan perangkat tata kelola keuangan sesuai dengan karakteristik organisasinya.
Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajerial, dan Market Activity terhadap Internet Financial Reporting Aminah Farhanah; Adam Zakaria; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.14

Abstract

This study examines the effect of profitability, company size, managerial ownership, and market activity on Internet Financial Reporting (IFR) among Kompas 100 companies on the Indonesia Stock Exchange, 2022–2025, using a quantitative approach. Through purposive sampling, 45 companies with 180 observations were obtained. IFR was measured using a 112-item index and analyzed with Stata Release 15 via panel data regression. Based on the Chow and Hausman tests, the selected model was the Fixed Effect Model with Cluster Robust Standard Error. Results show that company size has a significant negative effect on IFR, while profitability, managerial ownership, and market activity have no significant effect. Simultaneously, the four variables significantly affect IFR, with an R-squared within of 10.47%. This indicates that company size is the only factor influencing variation in IFR practices, while among Kompas 100 companies, whose disclosure is high and uniform, the other three variables are not yet determinants.
Analysis of The Implementation of The CIPP Evaluation Model in The LPDP Affirmation Scholarship Program Aquila Dyah Kayara; Adam Zakaria; Rochma Sudiati; Fahdiansyah Putra
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 8 No. 2 (2026): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jdmb.v8i2.69955

Abstract

This study evaluates the Affirmative Scholarship Program administered by the Indonesian Endowment Fund for Education Agency (LPDP) using the CIPP (Context, Input, Process, Product) evaluation model from a Good Governance perspective. It also identifies the supporting and inhibiting factors affecting program implementation and proposes recommendations for improvement. A qualitative case study approach was employed at the LPDP Office in Jakarta. Data were collected through semi-structured interviews and document analysis involving seven informants, including program administrators, active scholarship recipients, alumni, and a representative of the Indonesia Scholarship Center. Data credibility was ensured through source and technique triangulation and analyzed using the Miles and Huberman interactive model. The findings indicate that the program addresses relevant educational needs and is supported by a strong regulatory framework. The endowment fund financing scheme provides adequate resources; however, support interventions are concentrated after the selection process, while the major challenges faced by affirmative applicants occur during the pre-selection stage. Program implementation is generally systematic and accountable, although weaknesses remain in monitoring the geographical distribution of alumni returning to their target regions. The number of scholarship recipients increased from 1,530 in 2022 to 2,626 in 2024, generating multidimensional impacts beyond academic achievement. The study recommends strengthening pre-selection assistance, improving the geographical dimension of the alumni monitoring system, expanding cross-sector partnership-based outreach, broadening scholarship opportunities for vocational education, and enhancing support for scholarship recipients with disabilities.
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 Aminah Farhanah Amirah, Aisyah Ananda, Muhammad Rizky Andi Almaira Ardiansyah Andri Setyanto Nugroho Anwar, Mika Alaika Aquila Dyah Kayara Ari Permana 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 Fahdiansyah Putra Fakhri Salman Alparisi Farid , Satria Rachman Fauziah, Nadila Gatot Nazir Ahmad Gentiga Muhammad Zairin 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 Maria Tul Qibtiah Marsellisa Nindito Marsellisa Nindito, Marsellisa Martini Martini 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 Nadia Syayyidah 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 Ria Kurniawati Riafajri Mitayaningtyas Rida Prihatni Rochma Sudiati 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 Tryas Chas Biandani Umi Mardiyati Unggul Purwohedi Vanesa Amalia Duati Vianti, Madu Wihandoko, Imanuel Wirnawati, Farah Yosua Viera Yudhia Nur Fitriana fitriana Yuni Widawati