Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Unram Journal of Community Service (UJCS) Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi
Tiara Saharani Fatimah
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Mekanisme Tata Kelola Perusahaan dan Financial Distress: Bukti Empiris pada Perbankan Indonesia Richatul Jannah; Rischa Inung Fauziah; Andre Yulian Hidayat; Tiara Saharani Fatimah; Aulia Dewi Puspita
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i2.5124

Abstract

The achievement of the Sustainable Development Goals (SDGs) requires companies to maintain financial integrity as part of their efforts to ensure business sustainability, particularly in the banking sector, which is characterized by high complexity and risk. Weak financial integrity may increase the potential for fraud and financial distress. Therefore, the implementation of effective corporate governance mechanisms through managerial ownership, internal audit, and whistleblowing systems is essential as a means of detecting and preventing fraud while maintaining financial stability. This study examines the effect of managerial ownership, internal audit, and whistleblowing systems on financial distress, which serves as a proxy for fraud risk and corporate financial integrity. Using an exploratory quantitative approach, this study analyzes banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A total of 33 observations were analyzed using panel data regression with the Random Effect Model (REM). The findings show that the whistleblowing system significantly reduces the risk of financial distress. In contrast, managerial ownership and internal audit do not show statistically significant effects, although the direction of their relationships is consistent with corporate governance theory. These findings indicate that strengthening the whistleblowing system is important for banking companies to reduce the risk of financial distress and maintain financial integrity.   Abstrak Pencapaian Sustainable Development Goals (SDGs) menuntut perusahaan untuk menjaga integritas keuangan sebagai bagian dari upaya mewujudkan keberlanjutan usaha, khususnya pada sektor perbankan yang memiliki tingkat kompleksitas dan risiko yang tinggi. Lemahnya integritas keuangan dapat meningkatkan potensi terjadinya fraud dan kesulitan keuangan (financial distress). Oleh karena itu, penerapan mekanisme tata kelola perusahaan yang efektif melalui kepemilikan manajerial, audit internal, dan whistleblowing system menjadi penting sebagai sarana deteksi dan pencegahan fraud guna menjaga stabilitas keuangan. Studi ini meneliti dampak kepemilikan manajerial, audit internal, dan whistleblowing system terhadap financial distress, yang berfungsi sebagai proksi untuk risiko fraud dan integritas keuangan perusahaan. Dengan menggunakan pendekatan kuantitatif eksploratif, studi ini menganalisis perusahaan-perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2019–2023. Sebanyak 33 unit observasi dianalisis menggunakan regresi data panel dengan Random Effect Model (REM). Hasil penelitian ini menunjukkan bahwa whistleblowing system secara signifikan mengurangi risiko financial distress. Sebaliknya, kepemilikan manajerial dan audit internal tidak menunjukkan efek yang signifikan secara statistik, meskipun hubungan arahnya selaras dengan teori tata kelola perusahaan. Temuan ini menunjukkan penguatan whistleblowing system penting dilakukan oleh perusahaan perbankan untuk menekan risiko financial distress dan menjaga integritas keuangan.  
Strengthening the Capacity of MSMEs in the Semarang Zoo Tourist Areas through the Integration of Financial Literacy, Halal Certification, and Visual Merchandising Fitrarena Widhi Rizkyana; Tiara Saharani Fatimah; Richatul Jannah; Badingatus Solikhah; Kuat Waluyo Jati
Unram Journal of Community Service Vol. 7 No. 3 (2026): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v7i3.1846

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in tourist areas play a vital role as drivers of the local economy, but they often face challenges such as limited operational capacity and low competitiveness. These issues are also faced by 28 MSMEs in the Semarang Zoo Tourism Area, including a lack of systematic financial record-keeping in accordance with the SAK EMKM standards, the absence of halal certification for food and beverage products, and product presentation and packaging designs that remain very basic. This community service initiative aims to strengthen the business capacity of partner MSMEs by integrating financial literacy, halal certification, and visual merchandising. The activity was held at the Semarang Zoo Tourism Area in Semarang City, involving 28 MSME operators as partners. The implementation method used a participatory approach, with stages including situation analysis, program planning, implementation (outreach, training, and mentoring), and monitoring and evaluation, using pre-tests, post-tests, and assessments of practical outcomes. The results of the program showed a significant improvement in participants’ understanding and skills in managing business finances, understanding the halal certification registration process, and designing more attractive visual displays and kiosk packaging. This integrated program has proven effective in enhancing business management professionalism, product competitiveness, and supporting a more organized tourism ecosystem in the Semarang Zoo.
Co-Authors Andre Yulian Hidayat Aulia Dewi Puspita Badingatus Solikhah Jati, Kuat Waluyo Richatul Jannah Rischa Inung Fauziah Rizkyana, Fitrarena Widhi