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All Journal Dauliyah Journal of Islamic and International Affairs Journal of Islamic World and Politics SAR (Soedirman Accounting Review): Journal of Accounting and Business Mediasi: Journal of International Relations JURNAL PENDIDIKAN TAMBUSAI Global Financial Accounting Journal Indonesian Journal of Economics and Management Jurnal Keuangan dan Bisnis Journal of Islamic World and Politics
Candra, Rudi
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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TATA KELOLA PERUSAHAAN DAN KECURANGAN PELAPORAN KEUANGAN: STUDI KASUS INDUSTRI BARANG KONSUMEN DI BEI Candra, Rudi; Juliani, Meily; Handayani, Wiwin
Jurnal Keuangan dan Bisnis Vol. 22 No. 1 (2024): Jurnal Keuangan Dan Bisnis Volume 22 Nomor 1 Maret 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i1.1136

Abstract

This research aims to investigate the impact of corporate governance on financial reporting fraud in the consumer goods industry listed on the Indonesia Stock Exchange (IDX). The corporate governance variables considered include board independence, the presence of a remuneration committee, CEO financial expertise, the presence of a financially literate board, board effort coverage, and managerial ownership. The research sample consists of 69 companies in this industry during the period 2018-2022. The data analysis method used is panel regression. The results of panel regression tests using Eviews 12 and IBM SPSS Statistics 25 show that the presence of a remuneration committee has a significant positive impact on reducing financial reporting fraud. However, the board independence variable does not have a significant effect on financial reporting fraud. Similarly, other variables such as CEO financial expertise, board financial expertise, board effort coverage, and managerial ownership also do not have a significant influence. The implications of these findings are discussed in the context of improving corporate governance practices to mitigate the risk of financial reporting fraud.
The Impact of Yemen's Proxy War on Geopolitics in the Middle East 2015-2023 Susilowati, Ida; Nur Rizqita, Sheilavia; Candra, Rudi
Journal of Islamic World and Politics Vol. 9 No. 2 (2025): December 2025
Publisher : Prodi Hubungan Internasional Program Magister Univ. Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiwp.v9i2.212

Abstract

Yemen's strategic position in the region has led to the escalation of its internal conflict into a proxy war between Saudi Arabia and Iran. This study aims to analyze the impact of Yemen's proxy war on Middle East geopolitics from 2015 to 2023, employing a qualitative descriptive content analysis with a regional geopolitical approach, informed by literature study techniques in data collection. The results showed that the proxy war in Yemen has impacted Middle Eastern geopolitics, particularly in the security and economic sectors. Iran's support for the Houthis militia has prompted responses from other regional countries based on their respective interests. The intensity of Houthi attacks on Yemen's border areas has also created border insecurity and increased tensions between countries in the region. Meanwhile, in the economic and trade sectors, the proxy war in Yemen has resulted in increased operational tariffs on regional trade, forcing countries to adjust their economic policies. This study reinforces the notion that a country's geographic position influences the geopolitics of the surrounding region and has the potential to create a domino effect on regional political instability, as seen in the conflict in Yemen.
Co-Authors Alfian Alfian Anwar, Miftahul Emilio, Joben Handayani, Wiwin Harahap , Ali Musa Ida Susilowati Juliani, Meily Nur Rizqita, Sheilavia Rahmadyan, Adinda Nurul Sofi Mubarok Valentine, Vivy Wicaksono, Adhitya Sandy Yanto, Wedi