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All Journal Urecol Journal. Part B: Economics and Business
Anissa Hakim Purwantini
Universitas Muhammadiyah Magelang, Indonesia
Economics, Econometrics & Finance Social Sciences

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Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks Farida Farida; Nur Hidayati; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 1 No. 1 (2021): January - June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.123 KB) | DOI: 10.53017/ujeb.60

Abstract

Cheating occurs because of the opportunity, pressure and rationalization. In addition, the low Sharia compliance and poor governance implemented by Sharia entities provide opportunities for fraud. This study aims to empirically examine the disclosure of Islamic Corporate Governance (ICG) and shariah compliance against the fraud acts. The sample used in this study was Islamic commercial banks that listed in the Indonesian Stock Exchange from 2015 to 2019. The number of samples in this study were 40 samples, from a total of 8 Islamic banks with a 5-year study period. Determination of the sample obtained by using purposive sampling. The hypothesis testing using logistic regression analysis. The results of this study indicated that the disclosure of ICG, Islamic Investment, and Equitable Distribution has no effect on fraud. Profit sharing has a negative effect on fraud. While Islamic income has a positive influence on fraud. This study shows that Islamic entities, especially Islamic banking, needs to improve compliance and good corporate governance in accordance with Sharia principles, to reduce fraud acts.
Analysis of Determinants on Village Fund Management Accountability Dias Widiawati; Nur Laila Yuliani; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.265 KB) | DOI: 10.53017/ujeb.128

Abstract

Village fund management accountability is the most important focal point for village officials because it shows responsibility and success in managing village funds. Accountability is an important part in providing reports and being accountable for any success or failure in carrying out the goals that have been set by the organization previously. Factors that influence the success of village fund management accountability are village apparatus competence, control system, use of technology, community participation, village financial system and transparency.This study aims to empirically test and analyze the effect of village apparatus competence, internal control system, technology utilization, community participation, village financial system and transparency on village fund management accountability in villages in Candimulyo District. The sample of this study amounted to 108 respondents, where the sampling technique in this study used purposive sampling. The data collection method used is a questionnaire. The hypothesis testing technique in this study uses multiple linear regression analysis, F-test and t-test. Based on the tests that have been carried out, the results of the study show that the competence of the village apparatus has a positive effect on the accountability of village fund management. Based on this research, the internal control system, the use of information technology, community participation, the village financial system and transparency have no effect on the accountability of village fund management.
Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks Farida Farida; Nur Hidayati; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 1 No. 1 (2021): January - June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.60

Abstract

Cheating occurs because of the opportunity, pressure and rationalization. In addition, the low Sharia compliance and poor governance implemented by Sharia entities provide opportunities for fraud. This study aims to empirically examine the disclosure of Islamic Corporate Governance (ICG) and shariah compliance against the fraud acts. The sample used in this study was Islamic commercial banks that listed in the Indonesian Stock Exchange from 2015 to 2019. The number of samples in this study were 40 samples, from a total of 8 Islamic banks with a 5-year study period. Determination of the sample obtained by using purposive sampling. The hypothesis testing using logistic regression analysis. The results of this study indicated that the disclosure of ICG, Islamic Investment, and Equitable Distribution has no effect on fraud. Profit sharing has a negative effect on fraud. While Islamic income has a positive influence on fraud. This study shows that Islamic entities, especially Islamic banking, needs to improve compliance and good corporate governance in accordance with Sharia principles, to reduce fraud acts.
Analysis of Determinants on Village Fund Management Accountability Dias Widiawati; Nur Laila Yuliani; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.128

Abstract

Village fund management accountability is the most important focal point for village officials because it shows responsibility and success in managing village funds. Accountability is an important part in providing reports and being accountable for any success or failure in carrying out the goals that have been set by the organization previously. Factors that influence the success of village fund management accountability are village apparatus competence, control system, use of technology, community participation, village financial system and transparency.This study aims to empirically test and analyze the effect of village apparatus competence, internal control system, technology utilization, community participation, village financial system and transparency on village fund management accountability in villages in Candimulyo District. The sample of this study amounted to 108 respondents, where the sampling technique in this study used purposive sampling. The data collection method used is a questionnaire. The hypothesis testing technique in this study uses multiple linear regression analysis, F-test and t-test. Based on the tests that have been carried out, the results of the study show that the competence of the village apparatus has a positive effect on the accountability of village fund management. Based on this research, the internal control system, the use of information technology, community participation, the village financial system and transparency have no effect on the accountability of village fund management.
Co-Authors Dias Widiawati Farida, Farida Nur Hidayati Nur Laila Yuliani