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All Journal EL-MUHASABA ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi JURNAL ILMU EKONOMI & SOSIAL Jurnal Riset Akuntansi Terpadu SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Organisasi Dan Manajemen Jiko (Jurnal Informatika dan komputer) Owner : Riset dan Jurnal Akuntansi Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia JURNAL LENSA MUTIARA KOMUNIKASI Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research Journal of Economic, Public, and Accounting (JEPA) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Journal of Management and Bussines (JOMB) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi dan Auditing Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi
Zainuddin Zainuddin
Universitas Khairun
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Experimental Study: Financial Literacy and Financial Efficacy of Interest in Investing Zainuddin Zainuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.275

Abstract

This research was conducted to determine students' level of literacy and financial efficacy on their interest in investing in the capital market using a quantitative method with experimental research. The treatment in this study is the socialization of the capital market with material related to an overview of investment in the Indonesian capital market, explanation of stocks and stock trading mechanisms, explanation of investor identity cards, and explanation of opening a stock account. This research was conducted at universities in Ternate City that already have the Indonesia Stock Exchange Gallery with a sample of students who have passed intermediate financial accounting courses and have learned basic investment knowledge. The contribution of this research is to provide capital market socialization to students so that they have an interest in investing in the capital market by knowing the basics of financial literacy and efficacy. This research design is quantitative research conducted on students in North Maluku with a total sample of 150 respondents. The data were obtained through experimental tests through research questionnaires, separating the control class from the experimental class and providing the capital market socialization treatment to the experimental class. The data analysis method used is the independent sample t-test, with the Mann Whitney test. The results showed that 1). There is no significant difference in the mean score of student financial literacy in the control and experimental classes; 2). There is a significant difference in the average value of Student Financial Efficacy in the control and experimental classes; 3). There is a significant difference in the average value of student interest in investing in the capital market in the control and experimental classes.
Peran Good Corporate Governance dalam Memoderasi Hubungan antara Green Accounting, Environmental Performance, dan Green Intellectual Capital terhadap Financial Performance Hasan, M. Husaini Nain; Zamzam, Irfan; Ali, Iqbal M. Aris; Zainuddin, Zainuddin
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2076

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, environmental performance, dan green intellectual capital terhadap financial performance, dengan good corporate governance sebagai variabel moderasi. Penelitian dilakukan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Data sekunder dikumpulkan melalui laporan tahunan dan laporan keberlanjutan, kemudian dianalisis menggunakan metode Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh terhadap financial performance; environmental performance berpengaruh negatif; dan green intellectual capital berpengaruh positif terhadap financial performance. Sementara itu, good corporate governance tidak mampu memoderasi hubungan antara ketiga variabel independen tersebut terhadap financial performance. Temuan ini memberikan implikasi penting bagi perusahaan untuk lebih memperhatikan efektivitas implementasi praktik keberlanjutan dalam meningkatkan kinerja keuangan, serta perlunya penguatan aspek tata kelola perusahaan yang lebih menyeluruh.
“Memajukan UMKM di Ternate: Eksplorasi Peran Inklusi Keuangan dalam Menggabungkan Literasi dan Teknologi Finansial Jeandry, Gregorius; Dara, Amin; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2185

Abstract

This study aims to examine the effect of Financial Literacy and Financial Technology on MSME Performance Improvement mediated by Financial Inclusion in Ternate City. This research uses a type of Quantitative Descriptive research and the nature of this research is explanatory research. The sample of this study is 100 MSMEs in Ternate City. The sampling technique uses purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis with the help of Smart PLS. The results showed that financial literacy and financial technology affect the performance of MSMEs and financial inclusion is able to mediate the relationship between financial literacy, financial technology and MSME performance. 
PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA Jeandry, Gregorius; Dara, Amin; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2187

Abstract

Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.
Driving Factors Behind the Issuance and Use of Islamic Credit Cards in Indonesia: The Role of Consumerism I Muhammad, Nurdin; Yetty, Yetty; Suar, Abi; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2409

Abstract

The issuance of Sharia credit cards has sparked considerable debate within society. Critics argue that issuing credit cards through Islamic banks fosters a culture of consumerism and has the potential to increase non-performing financing ratios (Non-Performing Financing-NPF). Conversely, supporters assert that these credit cards facilitate transactions for Islamic bank customers. This research employs a mixed-method approach with a Sequential Exploratory design, characterized by the collection and analysis of quantitative data in the first stage, followed by the collection and analysis of qualitative data in the second stage. The data processing results indicate that both the issuance variable (X1) and usage variable (X2), independently and jointly, influence consumerism (Y). Moreover, public consumerism driven by the use of Sharia credit cards significantly impacts economic transaction behavior. The study concludes that the issuance and utilization of Sharia credit cards significantly affect consumer behavior, leading to increased consumerism.
Mengungkap Gejolak Pasar: Analisis Volatilitas Saham dan Volume Perdagangan LQ45 Sebelum dan Selama Pandemi Covid-19 Nurjanah, Anis; Zamzam, Irfan; Zainuddin, Zainuddin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3533

Abstract

Berbagai aspek kehidupan telah terpengaruh oleh pandemi Covid-19, termasuk sosial, pendidikan, pariwisata dan perekonomian. Pasar modal adalah salah satu bagian dari ekonomi yang terkena dampak pandemi. Tujuan dari penelitian ini adalah untuk menganalisis perbedaan volatilitas harga saham dan volume perdagangan saham pada perusahaan indeks LQ45 di Bursa Efek Indonesia sebelum dan saat pandemi Covid-19. Penelitian kuantitatif ini menggunakan metode studi peristiwa, dengan teknik pengumpulan data dokumentasi bersumber dari data sekunder berupa laporan tahunan pada perusahaan indeks LQ45 untuk mengumpulkan data harga saham dan volume perdagangan saham tiga tahun sebelum pandemi, yaitu 2017–2019, dan tiga tahun saat pandemi, yaitu 2020–2022. Hasil penelitian menunjukkan bahwa ada perbedaan dalam volatilitas harga saham dan volume perdagangan saham sebelum dan saat pandemi. Hal ini menunjukkan bahwa pilihan investor untuk menjual saham dipengaruhi oleh pandemi Covid-19.
DEVELOPMENT OF A BUGIS LANGUAGE DICTIONARY APPLICATION WITH SM-KMP ALGORITHM FOR STUDENTS IN SOUTH SULAWESI Effendi M; Juhardi Juhardi; Muhammad Sabri Ahmad; Zainuddin Zainuddin
JIKO (Jurnal Informatika dan Komputer) Vol 8 No 1 (2025)
Publisher : Program Studi Teknik Informatika Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jiko.v8i1.8822

Abstract

The decline in the use of the Bugis language among younger generations in South Sulawesi poses a significant challenge in preserving local languages and cultures. One solution to this issue is developing a Bugis language dictionary application based on technology, which can interactively facilitate language learning. This study aims to develop a Bugis language dictionary application using the Knuth-Morris-Pratt (SM-KMP) algorithm to improve the efficiency of word searches within the dictionary. The research method involves application development with a prototype tested in South Sulawesi schools. This application is designed with features for fast and accurate word searches and interactive elements such as quizzes and educational games to enhance student motivation in learning the Bugis language. The results show that the application improved students' vocabulary comprehension by 85%, and 90% reported increased motivation to learn Bugis due to the interactive features. The application also supports preserving local culture by integrating character education that teaches ethical values and local wisdom in Bugis. In conclusion, this Bugis language dictionary application based on the SM-KMP algorithm is practical as an interactive learning tool. It holds significant potential in preserving the Bugis language and culture
Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan: Pendekatan Beneish M-Score pada Sektor Perdagangan Fatimah Azzahra F. Tamaela; Irfan Zamzam; Asrudin Hormati; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2711

Abstract

Financial statement fraud remains a serious concern that threatens the reliability of financial reporting and investor confidence. The Fraud Pentagon Theory identifies five elements that drive fraudulent behavior—pressure, opportunity, rationalization, competence, and arrogance—yet their empirical relevance may differ across industries. This study aims to examine the influence of these five elements, proxied by financial target, financial stability, nature of industry, auditor change, director change, and CEO duality, on financial statement fraud in trading sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, a total of 168 firm-year observations from 56 companies were analyzed, with financial statement fraud measured by the Beneish M-Score and logistic regression performed via SPSS 26. The results reveal that financial stability and the nature of industry significantly increase the likelihood of fraudulent financial reporting, while financial target, auditor change, director change, and CEO duality do not have a significant impact. These findings suggest that not all elements of the Fraud Pentagon are equally relevant in detecting financial statement fraud, highlighting the importance of contextual and industry-specific approaches in refining fraud risk assessment and contributing to the development of a more nuanced application of the Fraud Pentagon Theory in empirical research.
Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan Zanabel Nuriajan Tauda; Gregorius Jeandry; Sheila Kusumaningrum; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2771

Abstract

This study aims to analyze the influence of performance-based budgeting, government internal control systems, compliance with laws and regulations, human resource competence, and reporting systems on the performance accountability of government agencies in Ternate City. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 120 respondents from 34 Regional Apparatus Organizations (OPD) selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results reveal that performance-based budgeting and internal control systems have a positive and significant effect on performance accountability. In contrast, compliance with regulations, human resource competence, and reporting systems do not have a significant influence. The model explains 63% of the variance in the dependent variable. The novelty of this research lies in the simultaneous testing of five variables affecting accountability, particularly the inclusion of the reporting system, which has rarely been examined alongside other factors in the context of local governments. These findings emphasize the importance of implementing results-oriented budgeting and effective internal controls to enhance government accountability..
UMKM Mandiri Finansial: Menuju Sukses melalui Akuntansi Digital Triana Zuhrotun Aulia; Eko Sudarmanto; Dien Ajeng Fauziah; Gusti Dian Prayogi; Ihsanul Windasari; Zaenal Afifi; Zainuddin Zainuddin
Dedikasi Sains dan Teknologi (DST) Vol. 5 No. 2 (2025): Artikel Pengabdian Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v5i2.7199

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia, namun banyak pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan akibat rendahnya literasi akuntansi dan keterbatasan pemanfaatan teknologi digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemandirian finansial UMKM melalui pendampingan penerapan akuntansi digital berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Program dilaksanakan di Balai Gereja Katolik Paroki Redemptor Mundi Surabaya dengan melibatkan 28 pelaku UMKM binaan yang bergerak di bidang kuliner, perdagangan, dan kerajinan. Kegiatan dilakukan melalui empat tahap, yaitu asesmen awal, pelatihan penggunaan aplikasi akuntansi digital (BukuWarung), pendampingan penyusunan laporan keuangan sederhana berbasis SAK EMKM, serta evaluasi implementasi. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan peserta dalam mencatat transaksi, memisahkan keuangan usaha dan pribadi, serta menghasilkan laporan laba rugi dan posisi keuangan melalui aplikasi digital. Digitalisasi akuntansi terbukti membantu pelaku UMKM meningkatkan efisiensi, transparansi, dan akuntabilitas keuangan, yang pada akhirnya memperkuat kemandirian finansial dan daya saing usaha. Program ini direkomendasikan untuk direplikasi secara lebih luas guna mendukung transformasi digital UMKM di Indonesia.
Co-Authors Afifi, Zaenal Ahmad, Muhammad Sabri Amelia Abriani Ismail Amin Dara Anfas, Anfas Anis Nurjanah Astri Dwi Jayanti Suhandoko Cyndi Khinanti Theis Dara, Amin Dien Ajeng Fauziah Djaelani, Yustiana Effendi M, Effendi Effendi M. Eko Sudarmanto Fatimah Azzahra F. Tamaela Gregorius Jeandry Gusti Dian Prayogi Hasan, M. Husaini Nain Heriani Heriani, Heriani Herman Darwis Hormati, Asrudin Hormati, Asrudin I Muhammad, Nurdin Ihsanul Windasari Iqbal M. Aris Ali Jeandry, Gregorius juhardi juhardi Lisda Ariani Simabur Lisda Ariani Simabur Lisda Simabur MS Ahmad Muhamad Dhanutirto F. Tuwow Muhammad Sabri Ahmad Muliati Muliati Nurjanah, Anis Nurul Fajriyanti Okfita Andaresta Mananohas Resmiyati Ansar Rosmaryam, Rosmaryam Rusman Soleman, Rusman Saferiya, Vini Sardju, Fitriani Sheila Kusumaningrum Sinen, Kasim Siska Purnamalita May Soleman, Risky Suar, Abi Suhandoko, Astri Dwi Jayanti Suriana AR Mahdi Syahdan, Rinto Tahir, Nirina Triana Zuhrotun Aulia Yetty Yetty Yustiana Djaelani Zamzam, Irfan Zanabel Nuriajan Tauda