Jurnal Akademi Akuntansi

Implementasi dan Pengungkapan Good Corporate Governance pada Bank Umum Syariah Milik BUMN

Masiyah Kholmi — Mon, 24 Jun 2024 00:00:00 +0700

Purpose: This research aims to analyze the implementation and disclosure level of good corporate governance of the state-owned Commercial Bank Sharia in Indonesia 2017-2020

Methodology/Approach: This research uses a content analysis method. The data was collected using documentation techniques in the form of annual the state-owned Commercial Bank Sharia reports on the websits of each bank.

Findings: The research results show that the state-owned commercial bank sharia has implemented and expressed good corporate governance. BNI Sharia and BRI Sharia are included in the "good" predicate and Bank Sharia Mandiri is included in the "very good" predicate. Bank Sharia Mandiri has the highest governance disclosure score, namely 100%, then BRI Sharia 85% and BNI Sharia 83%. BRI Sharia and BNI Sharia are expected to have a higher score/rating for disclosure of good corporate governance in the future.

Practical and Theoretical Contribution/Originality: This research can be essential information for stockholder and stakeholders in the implementation and good corporate corporate and haria banks governance disclosure .

Research Limitation: The research object only uses the state-owned Commercial Bank Sharia registered with the OJK in 2017 to 2020 or before the merger of Bank Sharia Indonesia (BSI).

Pengaruh Transparansi dan Akuntabilitas Pengelolaan Dana Infaq terhadap Minat Masyarakat Berinfaq

Binti Tasmiah, Dewi Febriani — Mon, 24 Jun 2024 00:00:00 +0700

Purpose: This study aims to analyze the effect of transparency and accountability in the management of infaq funds on public interest in donating at the Hurriyah Adlin Mosque.

Methodology/Approach: The research method used in this research is a survey with data collection techniques using a questionnaire distributed to 350 respondents. The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS).

Findings: The results showed that transparency and accountability have a significant positive effect on public interest in making infaq at the mosque. This means that the higher the level of transparency and accountability in the management of infaq funds, the higher the public interest in making infaq.

Practical and Theoretical Contributions/Originality: This research contributes to an understanding of the importance of transparency and accountability in increasing community participation in infaq activities at the mosque. The results of this study are expected to help public interest in infaq with the openness and accountability of the mosque infaq fund managers.

Research Limitation: The limitation in this study is the absence of assistance in filling out the questionnaire, especially those conducted through Google Form. This can lead to misunderstandings or incorrect interpretations of the questions or instrument items presented to respondents.

“Wavering Conviction”: Interaksi Moral Approbation dan Group Cohesion dalam Konteks Whistleblowing Mahasiswa

Rifki Aprillah Saleh, Tito IM. Rahman Hakim, Prasetyono Prasetyono — Wed, 26 Jun 2024 00:00:00 +0700

Purpose: This study aims to provide empirical evidence regarding the effect of anger and moral approbation on whistleblowing intention with microsocial ethical environment and group cohesion as moderating variables.

Methodology/approach: This paper is an empirical study that delves into behavioral patterns of accounting students from public universities in Madura regarding their intentions to blow the whistle. By using incidental sampling, this study obtains 164 responses. WarpPLS 4.0 is employed to run and test the hypotheses.

Findings: From testing four different models, we find that moral approbation and anger significantly promote whistleblowing among students. However, we find no significant relationship for interaction between anger and moral approbation with microsocial ethical environment on whistleblowing intentions. Further, we find the interaction between group cohesion and moral approbation reduces the student’s willingness to report fraud in cases when they have strong self-interest and discretionary grading policy.

Practical and Theoretical contribution/Originality: Our findings suggest that public universities in Madura need to take into account the closeness of potential whistleblowers with fraud perpetrators even more in the context of students with low self-interest when developing and implementing whistleblowing systems. These findings suggest the wavering state of students’ convictions of fraud done by their peers.

Research Limitation: The results of this study need to be interpreted carefully due to the dominance of small observations in our sample. Our study obtained 164 responses that can be considered sufficient by the analytical tools. However, these numbers are inadequate to generalize our findings, especially when our scope is only three public universities in Madura.