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All Journal Owner : Riset dan Jurnal Akuntansi Agrikan: Jurnal Agribisnis Perikanan Economics, Business, Accounting & Society Review
Irfan Zam-Zam
Departement Of Management, Khairun University, Ternate, Indonesian
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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Infrastructure in Industrial Development (Food and Beverages) in North Maluku Province Nahu Daud; Irfan Zamzam; Hamidin Rasulu
JURNAL AGRIKAN (Agribisnis Perikanan) Vol 15 No 2 (2022): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v15i2.1274

Abstract

Infrastructure development in an area is one of the keys to economic growth. Furthermore, infrastructure facilities can encourage growth in the labor sector will grow productively and are supported by business capital that can reduce production costs, increase operating profits, the amount of production will continue to increase, and be able to improve community welfare. But on the contrary, with limited infrastructure facilities, it causes the value of productivity to decrease. The purpose of this study is to provide an overview of regional conditions and infrastructure developments in the development of industry (food and beverages) in North Maluku Province. This study uses the descriptive analysis method to see the extent of infrastructure conditions in supporting regional industrial development to facilitate industrial activities in this area. Based on the results of the study, all physical infrastructure in the form of roads, ports, airports, clean water, telecommunications, and electrical energy that is already available in North Maluku Province will contribute to industrial development in North Maluku. However, to support the development of the industrial sector in this area which has enormous potential, the infrastructure currently owned has become very limited and is felt to be unable to support the needs of the industrial sector. So that to catch up with the carrying capacity of infrastructure for the industrial sector, it must have policies for the development and development of this infrastructure. In conclusion that necessary to coordinate between provincial, district and city governments in determining development priorities in North Maluku Province.
The financial performance of ternate city’s government: Analysis before and during the pandemic covid-19 Sehat Abdullah; Irfan Zam-Zam; Suwito Suwito
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.082 KB) | DOI: 10.55980/ebasr.v1i3.36

Abstract

This study aims to analyze the Financial Performance of the Ternate City Government in the period before and during the Covid-19 pandemic. The method used in this research is a comparative descriptive method with a quantitative approach. The results of the study show that 1) The level of regional financial independence ratio does not change the level of regional financial independence before and during the Covid-19 Pandemic; 2) The level of PAD effectiveness ratio does not change the effectiveness ratio of Ternate City's original income for the period before and during the Pandemic. Covid-19; 3) The level of regional expenditure efficiency ratio there is no change in the level of regional financial efficiency of Ternate City before and during the Covid-19 Pandemic; 4) The level of regional financial growth ratio there is a decrease in regional financial growth during the covid-19 pandemic; 5 There is no change in the level of compatibility of spending in the Ternate City area before and during the Covid-19 Pandemic.
Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development Siska Purnamalita May; Irfan Zamzam; Rinto Syahdan; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1586

Abstract

The role of companies engaged in the plantation industry and palm oil processing has a very important effect on the world, especially Indonesia. The existence of palm oil companies can help the world in increasing food needs, increasing job opportunities, and helping to increase Indonesia's economic growth. The development of palm oil companies is very fast every year, this makes companies have to pay more attention to sustainable development, while maintaining stability to environmental, social and economic practices around the company to be maintained in the midst of increasing company development but there must always be a contribution so that the sustainability of the company is maintained for the future. Therefore, the purpose of this study is to analyze the effect of the application of green accounting, material flow cost accounting and environmental performance on sustainable development in palm oil companies listed on the IDX from 2017-2021. The data collection method uses purposive sampling. There were 15 palm oil companies that met the criteria as a sample, bringing the research data to 72. The technique used in this study is the Structural Equation Model (SEM) analysis technique.  The software used is SmartPLS 3. The results showed that green accounting has no effect on sustainable development. MFCA has a positive and significant influence on sustainable development. Meanwhile, environmental performance has no effect on sustainable development  
Co-Authors Hamidin Rasulu Nahu Daud Sehat Abdullah Siska Purnamalita May Suwito Suwito Syahdan, Rinto Zainuddin Zainuddin