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All Journal Jurnal Mirai Management Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) AkMen JURNAL ILMIAH YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Musamus Accounting Journal Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JCA (Jurnal Cendekia Akuntansi) International Journal of Humanities Education and Social Sciences Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Idrawahyuni Idrawahyuni
Universitas Muhammadiyah Makassar, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023 Besse Rahma; Chairul Ihsan Burhanuddin; Idrawahyuni Idrawahyuni
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.8850

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan kebijakan dividen terhadap kinerja keuangan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data panel yang dikumpulkan dari 23 perusahaan selama periode 2021-2023. Data sekunder diperoleh dari laporan tahunan perusahaan yang dipublikasikan melalui situs resmi BEI, www.idx.co.id. Teknik analisis data dilakukan menggunakan metode purposive sampling dengan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial, Komite Audit, dan Kepemilikan Manajerial, dan intellectual capital memiliki pengaruh positif terhadap kinerja keuangan. Namun, Dewan Komisaris Independen tidak memiliki pengaruh signifikan terhadap kinerja keuangan.
Financial Crime Early Prevention Strategy: The Utilization of Whistleblowing System and Risk Management In Sharia Bank Idrawahyuni; Sri Andayangsih; Andi Arifwangsa Adiningrat; Muhammad Adil; Endang Winarsih
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2915

Abstract

This study examined the effects of using a whistleblowing system and risk management as prevention strategies for financial crimes at PT Bank Syariah Indonesia in South Sulawesi, Indonesia. This type of research used an associative quantitative approach with a population of 46 PT Bank Syariah Indonesia in South Sulawesi, Indonesia. The sample in this study comprised 230 respondents, selected using purposive sampling. The data were analyzed using multiple linear regression in SPSS 26. The results showed that the whistleblowing system cannot yet be used as an early prevention strategy for financial crime. In comparison, risk management has a positive and significant effect on the early prevention of financial crimes. It is hoped that the results of this research will make additional contributions to the literature on early prevention strategies for economic crimes in Sharia banking, focusing on whistleblowing systems and risk management. In addition, practitioners can provide input to management at PT Bank Syariah Indonesia in South Sulawesi on improving fraud prevention by increasing the effectiveness of the whistleblowing system and strengthening risk management as a prevention strategy against fraud.
Co-Authors A. Nur Fitrianti Adiningrat, Andi Arifwangsa Ahmad Abbas Andi Rustam Ansyarif Khalid Ayani Dinasti Azira Tahir Besse Rahma chairul ihsan burhanuddin Dedi Akbar Herianto Dilla Amelia Putri Endang Winarsih Fadlia Indasari Farky Arya Adryan Latif Fera Firyal Thahir Hasanuddin Herdiana Herdiana M. Yusuf Alfian Rendra Anggoro KR Masrullah, Masrullah Mohamad Ilham Mohammad Ayaz Muhammad Adil Muhammad Adil Muhammad Nasrun Muhammad Nur Abadi Nadhirah Nagu Novi Handayani Nur Ismi Barda Nurwidiani Rini Sulistiyanti Rustan Rustan Saida Said Sentot Imam Wahjono Sitti Zulaeha Sri Andayangsih Sri Andyaningsih SRI RAHAYU Sri Wahyuni Wa Ode Rayyani wahyuni Warda Warda Warda