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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Dynamic Management Journal Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Comparative : Ekonomi Dan Bisnis West Science Interdisciplinary Studies Ekalaya : Jurnal Ekonomi Akuntansi West Science Accounting and Finance West Science Interdisciplinary Studies West Science Social and Humanities Studies
KIMSEN, KIMSEN
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Role of Internal Cash Control and Separation of Accounting Functions in Reducing the Risk of Financial Fraud in Savings and Loan Cooperatives in Central Java Kimsen, Kimsen; Aulia, Triana Zuhrotun; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2591

Abstract

Financial fraud remains a major challenge for savings and loan cooperatives, particularly in maintaining sound financial governance and member trust. This study examines the role of internal cash control and the separation of accounting functions in reducing the risk of financial fraud in savings and loan cooperatives in Central Java. A quantitative research approach was employed using data collected from 100 cooperative employees through structured questionnaires measured on a Likert scale. The data were analyzed using multiple linear regression with SPSS version 25. The results show that internal cash control has a significant negative effect on the risk of financial fraud, indicating that stronger cash control mechanisms reduce opportunities for misappropriation. The separation of accounting functions also has a significant negative effect on fraud risk, demonstrating the importance of clear segregation of duties in preventing unethical behavior. Simultaneously, both variables significantly influence the reduction of financial fraud risk in savings and loan cooperatives. These findings highlight the critical role of effective internal control systems in strengthening financial integrity and sustainability within cooperative institutions.
Analysis of Mudharabah and Musyarakah Financing on the Growth of Islamic Bank Assets in Indonesia Pamikatsih, Mutia; Astrina, Fenty; Kimsen, Kimsen; Raspati, Gunawan; Sudarmanto, Eko
West Science Social and Humanities Studies Vol. 4 No. 02 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i02.2652

Abstract

This study aims to analyze the influence of mudharabah and musyarakah financing on the growth of Islamic bank assets in Indonesia. The research employs a quantitative approach using primary data collected from 200 respondents through a structured questionnaire measured with a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that mudharabah financing has a positive and significant effect on Islamic bank asset growth with a regression coefficient of 0.382 and a significance value of 0.000. Similarly, musyarakah financing shows a positive and significant influence with a regression coefficient of 0.417 and a significance value of 0.000. Simultaneously, both financing schemes significantly contribute to asset growth, as indicated by an F-value of 65.721 and an R Square of 0.401. These findings suggest that profit-sharing financing plays an important role in strengthening asset expansion and financial sustainability within Islamic banking institutions. The study provides practical implications for Islamic bank management to optimize partnership-based financing strategies and contributes to the literature on Islamic financial performance in Indonesia.
Co-Authors Agus Supriyatno, Agus Alamsyah, Sustari Aulia, Triana Zuhrotun Barus, Irwan Irawadi Fenty Astrina Imam Hidayat kismanah, imas Kokom Komariah Mutia Pamikatsih Pagandi, Ahmad Pambudi, Januar Eky Purnomo, Djauhar Edi Raspati, Gunawan Rina Malahayati Sasmita, Djenni Sudarmanto, Eko Tasrullah, Tatang Utomo, Eko Narto Yulianti, Nur Amanah Zulaecha, Hesty Ervianni