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The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention Fitriningrum, Andriati; Pulungan, Andrey Hasiholan; Dewi, Ni Made Ayu Diah Pradnya; Imani, Nadya Nurul
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.26819

Abstract

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.
ANALISIS KESULITAN KEUANGAN PERBANKAN INDONESIA: RASIO KEUANGAN DAN UMUR BANK (Studi Pada Perbankan Yang Terdaftar di BEI 2016-2019) Rowland, Rowland; Setiawan, Temy; Fitriningrum, Andriati
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 6 No 2 (2021): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v6i2.700

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh rasio likuiditas, profitabilitas, dan leverage terhadap kesulitan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019 dengan dimoderasi oleh umur bank. Kesulitan Keuangan diukur dengan menggunakan model Altman Z-Score. Data penelitian diperoleh dari laporan tahunan pada periode 2016-2019 yang diterbitkan oleh perusahaan perbankan terdaftar di Bursa Efek Indonesia (BEI). Sampel yang terkumpul sebanyak 33 unit perusahaan. Penelitian ini menggunakan teknik analisis kuantitatif dengan regresi data panel dan diolah menggunakan Eviews 8. Hasil penelitian ini menunjukkan bahwa rasio likuiditas, profitabilitas dan leverage berpengaruh signifikan terhadap kesulitan keuangan. Umur bank sebagai peubah moderasi hanya dapat memoderasi pengaruh antara rasio likuiditas dan profitabilitas. Pengaruh rasio leverage terhadap kesulitan keuangan tidak dapat dimoderasi oleh umur bank. Kata kunci : Kesulitan Keuangan Bank, Altman Z-Score, Likuiditas, Profitabilitas, Leverage, Umur Bank
Enhancing Cash Management and Financial Literacy in Small Coffee Shop Banda Aceh Fitriningrum, Andriati; Ramadhan, Rizki; Pulungan , Andrey Hasiholan
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.4164

Abstract

Purpose: This community service initiative aims to assist Warung Kopi Pak Haji, a small-to medium-sized coffee establishment in Banda Aceh, by improving its cash management strategies and financial literacy competencies.  Methodology: Project case assignments, mentoring, and lectures were chosen to allow participants to feel that they were part of the decision-making process for their day-to-day operations. Additionally, it allows participants to gain and enhance their understanding of handling cash and finances. Results: The coffee shop's unique characteristic, financial unpredictability, necessitates the development of skills in cash management and strategic planning to ensure daily operations and reduce uncertainties. Cocnclusion: This community service program demonstrates that enhancing financial literacy and cash management skills is crucial for the sustainability of small and medium-sized enterprises. Through training, mentoring, and project-based learning, the coffee shop staff and owner gained practical knowledge of managing daily operations, planning future investments, and reducing financial uncertainty. These outcomes highlight the importance of continuous capacity building to strengthen SMEs’ resilience and promote long-term growth. Limitations: Long business hours, participants’ work schedules, and capabilities make constant participation in training exceedingly difficult for all employees. Contribution: This community service supports the financial capacity, entrepreneurship, and skills of small and medium-sized businesses, particularly focusing on enhancing cash management effectiveness and financial literacy in a small-to-medium coffee shop in Banda Aceh. Managing finances effectively for daily operations is essential for the success of SMEs.