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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Studi Manajemen dan Bisnis EDU-KATA: Jurnal Bahasa, Sastra, dan Pembelajarannya PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Mandala Pengabdian Masyarakat Jurnal Pengabdian Masyarakat: BAKTI KITA Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka Basic and Applied Accounting Research Journal Jurnal Pengabdian Kepada Masyarakat Multidisciplinary Indonesian Center Journal
Isnaini Anniswati Rosyida
Fakultas Ekonomi, Universitas Islam Darul ‘Ulum Lamongan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Managerial Decisions, Ethical Orientation, and Locus of Control on Whistleblowing Intentions in Preventing Fraud in MSMEs Fanny Evanda Fachruddin; Novi Darmayanti; Isnaini Anniswati Rosyida
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11053

Abstract

The primary purpose of this study is to analyze the impact of managerial decisions, ethical orientation, and locus of control on whistleblowing intentions in preventing fraud in MSMEs in Bojonegoro Regency. This studi is grounded in a quantitative methodology, with data collection carried out through a structured survey. The data sources' firsthand information was gathered using a set of questionnaire items directed at the respondents to MSMEs owners and employees involved in operational activities in Bojonegoro Regency. A non-probability sampling method, specifically purposive sampling, resulted in a total of 103 participants who met the research criteria. Data processing and analysis were conducted using multiple regression analysis methods in IBM SPSS Statistics version 31. Based on the partial test results, ethical orientation and locus of control exert a positive influence on whistleblowing intentions, while managerial decisions fail to notably impact whistleblowing intentions. These findings indicate that the stronger an individual's ethical orientation and locus of control, the greater their willpower to engage in report as an effort to prevent fraud in MSMEs
Financial Distress, ESG Disclosure, and Tax Avoidance: The Moderating Role of Audit Quality in Post-Pandemic Non-Cyclical Consumer Firms Sofiyatur Rohmah; Novi Darmayanti; Isnaini Anniswati Rosyida
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3345

Abstract

This study aims to examine the influence of financial difficulties and Environmental, Social, and Governance (ESG) disclosures on tax avoidance practices, with audit quality as a moderating variable. This research addresses gaps in the literature, as previous studies have produced inconsistent findings regarding the role of ESG and financial difficulties in influencing tax avoidance, especially in post-pandemic defensive sectors. This study adopts a quantitative approach using secondary data. The population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. Using purposive sampling, 21 companies were selected, resulting in 105 observations over the five-year period. Data were obtained from annual financial statements and sustainability reports published on the company's website and the Indonesia Stock Exchange. Panel data regression analysis was used, with EViews 13 employed for data processing. The findings indicate that neither financial difficulties nor ESG disclosures have a significant impact on tax avoidance. Furthermore, audit quality does not moderate the relationship between financial difficulties, ESG disclosures, and tax avoidance. These results highlight that tax avoidance behavior in post-pandemic non-cyclical consumer companies tends to be stable and is not significantly influenced by company-level financial pressures or ESG practices, nor is it reinforced by external monitoring thru audit quality. The findings indicate that tax avoidance in the defensive sector is driven structurally rather than influenced by corporate-level governance mechanisms.
Keputusan Manajerial, Pengungkapan Emisi Karbon, dan Nilai Perusahaan: Peran Kualitas Audit Fitri Dwi Anggraeni; Novi Darmayanti; Isnaini Anniswati Rosyida
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3353

Abstract

 This study aims to examine the effect of managerial decisions and carbon emission disclosure on firm value, with audit quality as a moderating variable in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the increasing importance of environmental issues and corporate transparency in influencing investor assessments. Using purposive sampling, this study obtained a sample of 11 firms and employed secondary data from annual reports and sustainability reports. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 14. The results show that managerial decisions have a significant effect on firm value, supporting signaling theory which suggests that investment decisions act as positive signals regarding future growth prospects. In contrast, carbon emission disclosure does not significantly affect firm value, indicating that, in line with stakeholder theory, environmental information has not yet become a primary consideration for investors in emerging markets. Furthermore, audit quality strengthens the relationship between managerial decisions and firm value, consistent with agency theory, as high-quality audits enhance information credibility and reduce information asymmetry. However, audit quality does not moderate the relationship between carbon emission disclosure and firm value, suggesting that the credibility of non-financial information is still limited. Overall, these findings indicate that internal factors, particularly managerial decisions and audit quality, play a more dominant role in determining firm value than environmental disclosure.
EVALUASI IMPLEMENTASI NILAI-NILAI SYARIAH DALAM SISTEM PELAYANAN NASABAH PADA BANK SYARIAH INDONESIA KC BOJONEGORO Isnaini Anniswati Rosyida
Jurnal Pengabdian kepada Masyarakat Vol. 13 No. 1 (2026): JURNAL PENGABDIAN KEPADA MASYARAKAT 2026
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v13i1.9788

Abstract

This community service project aims to evaluate the implementation of sharia values ​​in the customer service system at Bank Syariah Indonesia Bojonegoro Branch, by positioning the service experience as a space where values ​​are not only understood but also implemented. The approach used was descriptive qualitative through observation, in-depth interviews, and documentation. The results of the community service show that sharia values ​​such as ṣidq (honesty), amanah (responsibility), tabligh (transparency), and fathanah (competence) have been attempted in service practices, particularly in polite communication and openness of information to customers. However, this implementation has not been fully consistent, especially in busy service conditions, where efficiency orientation tends to be more dominant than the appreciation of values. These findings indicate that sharia values ​​have been present as formal guidelines and have begun to shape the service identity, but have not yet fully become an ingrained culture. Therefore, strengthening the aspect of internalization of values ​​through continuous development is needed, so that sharia principles are not merely procedural, but truly become the spirit of every service to customers.
Co-Authors Achmad Dhani Prasetyo Agus Nur Saputra Ahmad Taufiq Rifaldi ainiyah, khurotu Ainul Masruroh Arindra Tri Hapsari Arindra Tri Hapsari Ayu Dwi Ramadhani Bilgies, Ana Fitriyatul Chakim Budi Cahyono Cipto Sudirman Daniar - Sofeny, Daniar - Dewi Kusmayasari Dita Ayu Noviyanti Dr. Novi Darmayanti, SE, MSA, Ak, CA. Dr. Novi Darmayanti, SE, MSA, Ak, CA. Edi Susilo Era Wahyu Ningrum Erwin Mei Gumelang Fanny Evanda Fachruddin Fitri Dwi Anggraeni Galuh Adi Irawan Happy Fitria A’ yuni Istifak Iyatus Sholikha Izzatur Rohmah Khatibul umam abidin M. Agus Heru Sulaksono Martha Laila Arisandra Martin Yehezkiel Sianipar Masyhadi Moh Ali Wafa Mohammad Nizarul Alim Muh. Dandy Dwi P Natasya Isabel F Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Nur Khoirotun Nasihah Nurul Laili Qomariyatul Mubarokah Regi Aprilian Rifky Ardhana Kisno Saputra Rizka Nur Lailatul Fajri Rizkya Ananda Bintarawati Yulianto Rozi, Ahmad Fathur Sepiya Triyani Shintya Permata Sari Sinta Wati Siti Shoimah Sofiyatur Rohmah Sutri Handayani Sutri Handayani handa Wahyu Ajie Setyawan Webbyani Kartikasasri Yendra Erison Yerisma Welly Yulia Prastika