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All Journal Riset Akuntansi dan Keuangan Indonesia JIA (Jurnal Ilmiah Akuntansi)
Hafiez Sofyani
Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Suryo Pratolo; Vidya Putri Sadjiman; Hafiez Sofyani
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.
The Impact of Accountability on Balanced Scorecard Performance of Village-Owned Enterprises: The Mediating Role of Business Model Rudy Suryanto; Hafiez Sofyani; Rahmat Darmawan; Tiyas Puji Utami
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.96669

Abstract

This study investigates the effect of accountability on the performance of Village-Owned Enterprises (VOEs), with Business Model Innovation (BMI) positioned as a mediating dynamic capability. Data were collected from 104 VOEs through key organizational actors, including directors, secretaries, and treasurers who are directly involved in strategic decision-making. Organizational performance is conceptualized using the Balanced Scorecard framework as a set of performance indicators covering four dimensions: financial, customer, internal business processes, and learning and growth. Drawing on Legitimacy Theory and Dynamic Capability Theory, this study examines how accountability functions as a governance mechanism to secure organizational legitimacy, while BMI enables VOEs to transform legitimacy-driven accountability into sustainable performance outcomes amid regulatory, technological, and environmental changes. The findings indicate that accountability has a positively effect on non-financial performance dimensions and strongly stimulates BMI. However, its impact on financial performance is not direct and is fully mediated by BMI, suggesting that accountability contributes to financial outcomes only when supported by innovation-oriented capability development. These results highlight that compliance-based accountability alone is insufficient to generate measurable financial performance without strategic transformation through BMI. By integrating legitimacy and dynamic capability perspectives within the context of social entrepreneurship, this study provides theoretical contributions to governance and innovation literature and offers practical implications for VOEs by emphasizing innovation-driven accountability, balanced performance indicators, and capability development as key pathways toward sustainable rural economic development and strengthened stakeholder trust.
Co-Authors Rahmat Darmawan Rudy Suryanto Suryo Pratolo Tiyas Puji Utami Vidya Putri Sadjiman