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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan
Sulhani, Sulhani
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA Ayu Wardani, Cyntia; Sulhani, Sulhani
Jurnal ASET (Akuntansi Riset) Vol 9, No 1 (2017): Jurnal Aset (Akuntansi Riset). Januari-Juni 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v9i1.5255

Abstract

Abstract. Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblowing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicates that anonymous reporting has a significant influence on the application of the whistleblowing system. This is in line with Lee and Fergher (2012) which states that companies that allow anonymous reporting tends to support the application of the whistleblowing system. While other factors such as total assets, inventory and external directors on the audit committee did not significantly affect the application of whistleblowing system. The implication of this research is company must have a whistleblower protection policy for effective whistleblowing system application.Keywords: whistleblwoing system; anonymous  reportingAbstrak. Whistleblowing system merupakan bagian dari pengendalian internal yang belum banyak dibahas dalam penelitian akuntansi di Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi efektifitas penerapan whistleblowing system di Indonesia pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Metode analisis yang digunakan dalam penelitian ini adalah regresi data berganda.Hasil penelitian ini menunjukkan bahwa anonymous reporting memiliki pengaruh signifikan terhadap penerapan whistleblowing system. Hal ini sejalan dengan Lee dan Fergher (2012) yang menyatakan bahwa perusahaan yang mengizinkan pelaporan secara anonim cenderung mendukung penerapan whistleblowing system. Sedangkan faktor lainnya seperti total assets, inventory dan external director dalam komite audit tidak berpengaruh signifikan terhadap penerapan whistleblwoing system. Implikasi dari penelitian ini adalah perusahaan perlu menjamin keamanan para pelpaor dalam whistleblowing system. Kata Kunci: whistleblowing system; anonymous  reporting
Membedah Praktik Akuntansi Berdenominasi Mata Uang Asing Perbankan Syariah : Pendekatan Fikih Tematis Rohim, Abd; sulhani, sulhani; Mughni, Abdul
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13682

Abstract

Abstract. The use of  rule that origin of muamalah is ibahah (allowed) often causes the practice of sharia banking to be un-creative and not careful about things that are subhat or even haram. Impersonation or modification in addition to the product side also occurs in accounting treatment practices for transactions that occur in Islamic banking. One of them is the treatment of foreign currency denominated transactions that occur in sharia banking. This research uses qualitative method by studying and analyzing fiqih rules on foreign currency denominated transactions that occur in sharia banking. Using the classical fiqh study approach the study concludes that foreign currency-denominated transactions can be grouped into three things: first valuation at the balance sheet date and free of usury, valuation at balance sheet date but prone to usury, and valuation at balance sheet date but not allowed to add assets or corporate earnings. In addition, foreign exchange gains or losses incurred from currency-denominated transactions should take account of the source of the profit / loss first before categorizing it as part of revenues in the sharia bank profit and loss statement. Keywords: Foreign curency denominated transactions; Islamic Banking; riba; valuation
Co-Authors Abdul Mughni Ayu Wardani, Cyntia Rohim, Abd