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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Riset Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia
Sadjiman, Vidya Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Pratolo, Suryo; Sadjiman, Vidya Putri; Sofyani, Hafiez
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9443

Abstract

Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at universities very urgent. Hence, this study aims to examine how perceived personal costs, perceived fraud seriousness, and attitude influence whistleblowing intention of university employees. This research was conducted in two universities in Manado, North Sulawesi, Indonesia. The research samples were permanent employees including lecturers and staffs. Data obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses multiple regression analysis techniques. This study found that perceived personal costs have a negative effect on whistleblowing intention. Meanwhile, perceived fraud seriousness and attitude have a positive effect on whistleblowing intention. Discussion, implications and further research suggestions are presented in this paper.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA ZAKAT, INFAK/SEDEKAH PADA YAYASAN BAITUL MAAL BRILiaN REGIONAL OFFICE MANADO Sadjiman, Vidya Putri; Saerang, David P. E.; Warongan , Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.56391

Abstract

This study aims to describe the phenomenon of accountability for zakat management at the Zakat Foundation called YBM BRILiaN who basically distributed zakat fund from muslim employees in BRI. The qualitative research method with a case study approach is used to describe the accountability of zakat management at YBM BRILiaN in Regional Office Manado. The object of this research is YBM BRILiaN Regional Office Manado who handled distributed of zakat fund in four provinces, those are North Sulawesi, Central Sulawesi, Nort Maluku and parts of West Sulawesi. The Data were collected through interviews with informants. The phenomena encountered are then analyzed and described using Islamic paradigm and the theory of public accountability and indicators of transparency. The results showed that zakat management at YBM BRILiaN in whole has been accountable because the processes that implementing from the mapping the budget until the reporting already followed the standard operating procedures who made by the decision of rules of government and consideration with all parties involved. The website dan social media owned by YBM BRILiaN become source of information about activities, program and also report of zakat management.
Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Pratolo, Suryo; Sadjiman, Vidya Putri; Sofyani, Hafiez
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9443

Abstract

Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at universities very urgent. Hence, this study aims to examine how perceived personal costs, perceived fraud seriousness, and attitude influence whistleblowing intention of university employees. This research was conducted in two universities in Manado, North Sulawesi, Indonesia. The research samples were permanent employees including lecturers and staffs. Data obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses multiple regression analysis techniques. This study found that perceived personal costs have a negative effect on whistleblowing intention. Meanwhile, perceived fraud seriousness and attitude have a positive effect on whistleblowing intention. Discussion, implications and further research suggestions are presented in this paper
Co-Authors David P. E. Saerang Hafiez Sofyani Suryo Pratolo Warongan , Jessy D. L.