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All Journal Return : Study of Management, Economic and Bussines Indonesia Accounting Research Journal Proceeding of International Conference on Humanity Education and Society
Adam Zakaria
Universitas Negeri Jakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Determinants of c-score as a measure of financial reporting integrity in SOEs Rizqi Zahira; Adam Zakaria; Marsellisa Nindito
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.456

Abstract

Financial statements are essential decision-making tools that impact company performance and the broader economy. However, the integrity of financial statements in Indonesia particularly within State-Owned Enterprises (SOEs) continues to face challenges, as reflected in recurring cases of financial manipulation. This study examines the factors influencing the integrity of financial statements in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, focusing on the roles of independent commissioners, intellectual capital, profitability, and audit tenure. Using panel data regression to analyze secondary data from SOEs, the results show that intellectual capital has a significant positive effect on financial reporting integrity. In contrast, profitability has a significant negative effect. However, independent commissioners and audit tenure do not show a significant influence. These findings not only contribute to the existing literature but also offer practical recommendations for companies, regulators, auditors, and investors to strengthen the management of intellectual capital in order to enhance transparency and improve the integrity of financial statements.
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) Toba Antanov Simangunsong; Adam Zakaria; Unggul Purwohedi
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).
The Effects of Risk and Credit Growth on the Stability of Regional Development Banks Permata Eunike Roulina; Adam Zakaria; Muhammad Yusuf
Return : Study of Management, Economic and Bussines Vol. 5 No. 4 (2026): 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.v5i4.451

Abstract

Bank stability plays a crucial role in maintaining financial cooperation functions and supporting regional financial systems resilience Regional Development Banks (RDBs) in Indicators serve as key institutions in regional financing economic activities. Therefore, their stability is closely related to risk management and credit intermediation performance. This study aims to examine the effect of liquidity risk, credit risk, operational risk, profitability risk, and credit growth on the stability of Regional Development Banks in Indicators Banking risks are proxied by Loan to Deposit Ratio (LDR), Non- Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), and Net Interest Margin (NIM), when bank stability is measured using the Z- score indicator This study employs a quantitative approach with regional Development Banks as the unit of analysis over the 2020–2023 period Panel data analysis is applied to evaluate both partial and simultaneous effects of the independent variables on bank stability. Thie results indicates that banking risk varies affect bank stability differently NPL and BOPO negatively influence bank stability, while NIM has a positive and significant effect LDR, representing financial intermediation and credit growth activities contributions to bank stability within the simultaneous model Collectively LDR, NPL, BOPO, and NIM significantly influence the stability of Regional Development Banks. The findings highlight the importance of integrated risk management and balance credit expansion strategies to maintain sustainable stability in regional banking institutions
ISLAMIC CREDIT CARD PRODUCT DEVELOPMENT STRATEGY (CASE STUDY OF SHARIA BANKS IN INDONESIA) Rafika Rahmawati; Agung Dharmawan Buchdadi; Adam Zakaria
International Conference on Humanity Education and Society (ICHES) Vol. 5 No. 1 (2026): The 5th International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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

Abstract

This research will map the internal and external factors that influence the development of Islamic Credit Card products in Indonesia and analyze the appropriate alternative strategies for the development of these products. The analysis was carried out, namely Internal Factors Evaluation (IFE) and External Factors Evaluation (EFE) matrix analysis, Internal and External (IE) matrix analysis, and SWOT analysis to determine strategic alternatives. The results of the IFE and EFE assessments identified that the development of Islamic credit cards in Indonesia is in quadrant IV, namely "Grow and Develop". Meanwhile, based on the strategic quadrant, the development of Islamic Credit Cards is in the IA quadrant, namely Rapid Growth, which shows development in good condition and is supported by the internal and external environment. Based on these conditions, an alternative strategy for developing a Sharia Credit Card product that can be done is the S-O strategy. The S-O strategy is based on the results of a SWOT analysis, including encouraging other Islamic banks to issue Islamic Credit Card products and synergize with many e-commerce sites to expand the reach of the community
Co-Authors Agung Dharmawan Buchdadi Marsellisa Nindito Muhammad Yusuf Permata Eunike Roulina Rafika Rahmawati Rizqi Zahira Toba Antanov Simangunsong Unggul Purwohedi