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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Wisanggeni : Jurnal Pengabdian Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi Media Ilmiah Akuntansi JURALINUS Innovation Business Management and Accounting Journal
Habsyah Fitri Aryani
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi Siti Khomsatun; Habsyah Fitri Aryani; Adista Ika Pramesti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2578

Abstract

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.
Konstelasi Faktor Individual, Organisasional, dan Situasional dalam Pembentukan Perilaku Etis Akuntan Sintia Nur Afifah; Habsyah Fitri Aryani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1954

Abstract

Accountants' ethical behavior is a fundamental aspect in maintaining the integrity of the profession and public trust in financial information. In professional practice, accounting decision making is not only influenced by technical competence, but also by moral considerations shaped by individual, organizational and situational factors. Various empirical studies have examined these factors, but the results are still fragmented and do not provide an integrated understanding. This research aims to systematically examine the factors that influence accountants' ethical behavior through a Systematic Literature Review (SLR) approach. Literature searches were carried out using Google Scholar and Publish or Perish, with the criteria being articles in accredited journals SINTA 4 and SINTA 5 for the period 2014–2024. A total of 12 selected articles were analyzed using a thematic synthesis approach. The research results show that accountants' ethical behavior is formed through complex interactions between individual, organizational and situational factors. Individual factors act as basic capacities in ethical judgment, organizational factors as controlling mechanisms through culture and value systems, and situational factors as triggers that test behavioral consistency under conditions of work pressure. Analysis shows that situational pressure has the strongest tendency to trigger unethical behavior, especially when it is not balanced by adequate organizational support.
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan yang Terdaftar di Corporate Governance Perception Index periode 2018-2022 Noviyanti Noviyanti; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo; Fira Mubayyinah; Habsyah Fitri Aryani
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.121

Abstract

The purpose of this study is to test the effect of pressure, opportunity, rationalization, capability and arrogance on financial reporting fraud included in the members of the Corporate Governance Perception Indeks (CGPI) with a research period of 2018-2022 using the associative hypothesis method. The sample used in this study were companies included in the CGPI for the 2018-2022 period. The total sample in this study was 14 companies which were determined using the purposive sampling method. Data analysis was performed by logistik regression. The variables in the study were pressure, opportunity, rationalization, capability and arrogance. The results of this study state that opportunity has a significant positive effect on financial reporting fraud, while pressure, rationalization, capability and arrogance do not have an effect on financial reporting fraud.
Co-Authors Adista Ika Pramesti Adrinoviarini Adrinoviarini Ahsanul Minan Aloys Budi Purnomo Asiroch Yulia Agustina Devi Nurmah Wani Ersyafdi, Ilham Ramadhan Farid F. Saenong Fauzan Hasim Fira Mubayyinah Handy Fernandy Ilham Ramadhan Ersyafdi Jaka Isgiyarta Kafka Nafisah Maulidiyah Muhammad Aras Prabowo Noviyanti Noviyanti Nur Arfiyah Febriani Nurul Fauziyyah Ruli Bestari Sintia Nur Afifah Siti Khomsatun Siti Nur Hanifa Vita Febria Mutia Zein