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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi : Journal of Economic Jurnal Dinamika Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Vision and Ideas (VISA) Global Advances in Business Studies Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Jurnal Kendali Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Jurnal Akuntansi, Perpajakan dan Auditing
Zakaria, Adam
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud Iswati, Dana; Nindito, Marsellisa; Zakaria, Adam
Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i2.9113

Abstract

This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 – 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.
Student Perceptions of CPA Profession and Its Effect on Accounting Student Motivation Zakaria, Adam; Putra, Adrie
Jurnal Ekonomi : Journal of Economic Vol 1, No 1 (2010): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v1i1.1213

Abstract

This research explores the association between student perception about CPA firm and its effect of their motivation to be an auditor.  That perception was measured by auditor career, salary and be-nefit, job flexibility, personal issues, and accounting curriculum. 114 students filled questionnaires related. The result shows that only auditor career variable which is significant at 5 % level to pre-dict student motivation becoming auditor.  Keywords: Auditor Profession, Motivation, Accounting Curriculum
Pengaruh Frekuensi Perdagangan, Rasio Keuangan, dan Kapitalisasi Pasar Terhadap Return Saham Syariah pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016-2019 Ruswandi, Muhamad Safitri; Zakaria, Adam; Noviarini, Diena
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6097

Abstract

This study aims to determine the effect of trading frequency, financial ratios, and market capitalization on sharia stock returns. The independent variables used in this study are stock trading frequency, earnings per share, return on equity, debt to equity ratio, and market capitalization. The dependent variable used in this study is stock returns. This study uses secondary data, namely financial statements and annual reports of companies listed in the Jakarta Islamic Index (JII) index on the Indonesia Stock Exchange for the 2016-2019 period (100 observations). The sampling method used in this research is the purposive sampling method. This study uses the panel data analysis method which is processed using the EViews 12 application. The results show that trading frequency does not affect on sharia stock returns. Earning per share does not affect on sharia stock returns. Return on equity does not affect on sharia stock returns. The debt to equity ratio does not affect on sharia stock returns. Market capitalization has a positive effect on sharia stock returns
Bank Risk Profile and Credit Growth in Indonesia Etty Gurendrawati; Hera Khairunnisa; I Gusti Ketut Agung Ulupui; Trisni Suryarini; Adam Zakaria
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p06

Abstract

Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia for the years 2016, 2017, and 2018. Commercial banks in Indonesia, which provide information related to a complete risk profile in the annual report from 2016 to 2018, were selected as the sample. The risk profile variable is an independent variable consisting of credit risk, market risk, and liquidity risk. Panel data regression with E-Views 8 was used for data processing. The results of the study prove that disclosure of credit risk, market risk, and liquidity have significant influences to the banking credit growth in Indonesia. Keywords: risk profile, credit growth, credit risk, market risk, liquidity risk
Do Gender and Education Matter for Company Financial Performance? Evidence from Indonesian Companies Adam Zakaria; Suherman Suherman; Agung Dharmawan Buchdadi; Sukma Andika Rahmayanti; Muhammad Edo Suryawan Siregar
Jurnal Manajemen dan Kewirausahaan Vol 9, No 1 (2021): June 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v9i1.5801

Abstract

This research is aimed to investigate the influence of gender diversity and educational level in board of commissioner on the performance of non-financial company listed in Indonesia Stock Exchange for 2013-2017 period. Gender diversity as the first research variable was measured by female existence as the head of commissioner, female existence on board of commissioner and its proportion. Meanwhile, education level of female in board of commissioner as the second variable was measured with dummy 1 for master and doctoral graduate and 0 for other levels. Next, the company performance variable is proxied with a return on assets (ROA), return on equity (ROE), and Tobin’s Q. The model employed in this research was an unbalanced data panel using fixed and random effect model approach. The results show that gender diversity has a significant impact on ROA, but an insignificant impact on ROE and Tobin’s Q. Further, education does not have a significant impact on financial performance. In general, board characteristics do not have an important role in determining financial performance.
Pengaruh Frekuensi Perdagangan, Rasio Keuangan, dan Kapitalisasi Pasar Terhadap Return Saham Syariah pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016-2019 Muhamad Safitri Ruswandi; Adam Zakaria; Diena Noviarini
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6097

Abstract

This study aims to determine the effect of trading frequency, financial ratios, and market capitalization on sharia stock returns. The independent variables used in this study are stock trading frequency, earnings per share, return on equity, debt to equity ratio, and market capitalization. The dependent variable used in this study is stock returns. This study uses secondary data, namely financial statements and annual reports of companies listed in the Jakarta Islamic Index (JII) index on the Indonesia Stock Exchange for the 2016-2019 period (100 observations). The sampling method used in this research is the purposive sampling method. This study uses the panel data analysis method which is processed using the EViews 12 application. The results show that trading frequency does not affect on sharia stock returns. Earning per share does not affect on sharia stock returns. Return on equity does not affect on sharia stock returns. The debt to equity ratio does not affect on sharia stock returns. Market capitalization has a positive effect on sharia stock returns
PERENCANAAN KEUANGAN SYARI’AH DALAM UPAYA MENINGKATKAN KEMAMPUAN MANAJEMEN KEUANGAN KELUARGA PADA ANGGOTA MAJELIS TA’LIM Ratna Anggraini ZR; Nuramalia Hasanah; Adam Zakaria
Bahasa Indonesia Vol 14 No 01 (2017): Sarwahita : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.803 KB) | DOI: 10.21009/sarwahita.141.04

Abstract

ABSTRACT: Implementation of the sharia economy should be directed not only focused on banking activities. Sharia economic system is intended to provide benefits to the economy as a whole, including the management of family finances. Any religion in line with this concept is primarily Islamic as a mercy to the universe. This community service program aims to socialize sharia economy in family financial management, by taking mother lessons from learning in assemblies in Cawang Village. The result shows the spirit to immediately implement the sharia family financial planning. ABSTRAK: Implementasi ekonomi syariah saat ini harus diarahkan tidak hanya terfokus pada kegiatan perbankan. Sistem ekonomi syariah dimaksudkan untuk memberikan manfaat bagi perekonomian masyarakat secara keseluruhan termasuk pengelolaan keuangan keluarga. Agama apapun sejalan dengan konsep ini terutama Islam sebagai rahmat bagi alam semesta. Program pelayanan masyarakat ini bertujuan untuk mensosialisasikan ekonomi syariah dalam pengelolaan keuangan keluarga sebagai upaya untuk memperbaiki perencanaan keuangan rumah tangga, dengan mengambil pelajaran Ibu dari pembelajaran di majelis di Desa Cawang. Hasilnya Kegiatan tersebut menunjukkan semangat untuk segera menerapkan perencanaan keuangan keluarga syariah.
EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), EARNING PER SHARES (EPS), AND DEBT TO EQUITY RATIO (DER) DISCLOSURE ON RETURN OF SHARES IN FINANCIAL SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE: PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), EARNING PER SHARES (EPS), DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sartika Nawangsari; Adam Zakaria; Ati Sumiati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 2 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i2.16

Abstract

This study aims to determine the influence disclosure of Corporate Social Responsibility (CSR), Earning Per Shares (EPS), and Debt to Equity Ratio (DER) on stock returns in financial sector companies listed on the Indonesia Stock Exchange in 2019. The method used in this study is a documentation study method with a quantitative approach. The population of this research is 106 companies, with 62 companies used as research samples using the purposive sampling technique. To obtain research data, secondary data is used by taking annual reports and financial statements of financial sector companies listed on the Indonesia Stock Exchange in 2019. The results showed that partially the Corporate Social Responsibility (CSR) variable did not affect stock returns. The Earning Per Shares (EPS) variable also has did not affect stock returns. The variable Debt to Equity Ratio (DER) has a significant effect on stock returns. Simultaneously the variables of CSR, EPS, and DER effect on stock returns of financial sector companies. Testing the coefficient of determination is 10.3%, while other factors outside the study influence the rest. This study concludes that there is an influence between the  disclosure of Corporate Social Responsibility (CSR), Earning Per Shares (EPS), and Debt to Equity Ratio (DER) on stock returns in financial sector companies listed on the Indonesia Stock Exchange in 2019
The impact of foreign and independent commissioners on bank performance: empirical evidence from Indonesia Adam Zakaria; Umi Mardiyati; Cassania Dela Pena
Global Advances in Business Studies Vol. 1 No. 1 (2022): Global Advances in Business Studies (GABS)
Publisher : Ifma Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.15 KB) | DOI: 10.55584/Gabs001.01.5

Abstract

The purpose of this study is to empirically prove the influence of foreign commissioners and independent commissioners on bank performance. This research is a quantitative study using secondary data in the form of annual reports issued by companies in the banking sector. The research sample is banking companies in the 2010-2019 period. The results of the study show that foreign commissioners have a significant negative effect on bank performance with ROA and ROE proxies and have a significant positive effect on bank performance with NIM proxies. Meanwhile, independent commissioners have no influence on bank performance using either ROA, ROE, or NIM proxies.
The Effect of Time Budget Pressure, Work Stress, and Independence on Auditor Performance Yosua Viera; Adam Zakaria; Ati Sumiati
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1300

Abstract

This research was conducted to obtain empirical evidence regarding the Effect of Time Budget Pressure, Work Stress, and Independence on Auditor Performance. This study uses primary data with a sample of auditors working at the Public Accounting Firm (KAP) in Bekasi where listed in Directory Institut Akuntan Publik Indonesia (IAPI) period of 2021. The sampling technique in this study used convenience sampling with 50 respondents. Hypothesis testing in this study using multiple regression models using SPSS 25. Based on the results of the analysis in this study, it can be concluded that: (1) time budget pressure has a significant positive effect on auditor performance, (2) work stress has a significant positive effect on auditor performance, and (3) independence has a significant positive effect on performance. auditors. Thus, the increasing of each of the variables of time budget pressure, work stress, and independence, each of these independent variables will be able to improve the performance of the auditor.
Co-Authors Achmad Fauzi Adnan Wisnu Nugroho Adrie Putra Adzrah Rabihah Agung Dharmawan Buchdadi Andri Setyanto Nugroho Ati Sumiati Ati Sumiati Ayu Astuti Arifin Ayu Audina Cassania Dela Pena Choirul Anwar Dhea Liesdi Agista Diena Noviarini Diena Noviarini Divo Ridho Agustianto Dwi Handarini Dwi Kismayanti Respati Etty Gurendrawati Farah Wirnawati Farid Satria Rachman Hera Khairunnisa I Gusti Ketut Agung Ulupui I Gusti Ketut Agung Ulupui Imanuel Wihandoko Inan Rahmawati Indah Muliasari Indah Mulyasari Iswati, Dana Madu Vianti Marsellisa Nindito Muhamad Safitri Ruswandi Muhammad Edo Suryawan Siregar Muhammad Ratal Muhammad Rizky Ananda Musyaffi, Ayatulloh Michael Nabila Nabila Nadila Fauziah Nasution, Hafifah Novia Novrizal Syamra Nuramalia Hasanah Nurul Fitria Kamilah Petrolis Nusa Perdana Rachmalia Jeany Savitri Raffi Nurul Izza Raihan Noval Akbar Ratna Anggraini ZR Rida Prihatni Ruswandi, Muhamad Safitri Sartika Nawangsari Sintha Rumondang Sri Zulaihati Suherman Suherman Sukma Andika Rahmayanti Suryo Adiwibowo Tri Hesti Utaminingtyas Trisni Suryarini Umi Mardiyati Unggul Purwohedi Yosua Viera Yudhia Nur Fitriana fitriana Yuni Widawati