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All Journal JURNAL BISNIS STRATEGI Ekono Insentif Journal of Accounting Auditing and Business Competitive Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Governors Journal of Islamic Economics and Business Competitive Indonesian Journal of Interdisciplinary Islamic Studies (IJIIS) SEMANIS
Sri Suharti
Universitas Islam Nusantara
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Whistleblowing Among Auditors in Bandung: An Islamic-Based Perspective on Professional and Ethical Motivations Suharti, Sri; Wandari, Tsania; Cakti Dwi Nursetiaji Mas, Bagus
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i2.45889

Abstract

In the context of Maqasid al-Shariah, whistleblowing serves as a mechanism to stop unethical behavior, especially financial corruption, which has increased significantly in recent years. The purpose of this study is to examine the factors that motivate auditors working in public audit offices in Bandung to whistleblow. Due to its status as one of Indonesia's economic centers, Bandung was chosen as the research location. It offers contextually relevant and distinctive information that enhances the research. Using a quantitative approach with descriptive and verification methods, this study examines the influence of professionalism (X1), commitment (X2), and moral intensity (X3) on auditors reporting violations. (Y). Initial data were collected using questionnaires and structured analysis, and then analyzed using multiple regression analysis and SPSS software. The findings indicate that professionalism, locus of commitment, and moral intensity significantly and simultaneously influence auditors' motivation to engage in whistleblowing.
The Influence of Internal Control Systems, Whistleblowing Systems, and Organizational Culture on Fraud Prevention at PT Triana Harvestindo Nusantara Linda, Linda; Nurfauziah, Farah Latifah; Suharti, Sri
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65297

Abstract

The increasing frequency of fraud cases in the industrial sector, including textiles, reflects the insufficient implementation of internal controls, whistleblowing mechanisms, and ethical organizational culture. Internal actors both individuals and groups are often responsible, underscoring the need for a systematic approach to prevention. This study examines the influence of internal control systems, whistleblowing systems, and organizational culture on fraud prevention at PT Triana Harvestindo Nusantara. Using a quantitative, causally associative method, data were gathered from 200 employees through structured questionnaires and analyzed via SPSS version 25. Results indicate that all three variables significantly contribute to mitigating fraud risk. The findings suggest that reinforcing internal controls, promoting secure reporting channels, and embedding integrity within the corporate culture are essential to reducing fraudulent activities.Keywords: Internal Control System, Whistleblowing System, Organizational Culture, Fraud Prevention.
An Effective Whistleblowing System Model for Regional Inspectorates: A Qualitative Study in Fraud Prevention Muhyidin, Asep; Nurfauziah, Farah Latifah; Suharti, Sri
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65078

Abstract

Abstract: This study examines the effectiveness of the Whistleblowing System (WBS) in fraud prevention at the Government Inspectorate of Garut Regency, Indonesia. Using a qualitative approach and thematic analysis with NVivo, the research identifies key factors influencing WBS success, including structural, operational, and human resource aspects. Findings indicate that WBS significantly enhances transparency and accountability through accessible reporting mechanisms, whistleblower protection, and investigative follow-up. Critical determinants of effectiveness include: (1) technological support for whistleblower anonymity, (2) personnel competence in handling reports, and (3) compliance with Regulation of the Garut Regent No. 50 of 2020 on WBS implementation guidelines. Thematic nodes reveal dominant challenges: lack of socialization (35%), weak coordination (25%), ambiguous regulations (20%), and limited human resources (20%). The proposed WBS implementation model emphasizes systematic stages—from reporting to sanctions—while strengthening early detection and accountability. The study underscores the necessity of integrating policy, technology, and organizational culture to optimize WBS. Practical contributions include actionable insights for local governments to improve violation reporting systems and advance academic discourse on public-sector fraud prevention.
Sustainability dalam Perspektif Islam dan Pengaruhnya terhadap Firm Value dan Firm Size melalui Profitabilitas sebagai Variabel Mediasi Suharti, Sri; Mulyawan, Setia; Ridwan, Ahmad Hasan
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 8 No. 1 (2023)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v8i1.1582

Abstract

This research is motivated by the demands of stakeholders on companies to implement sustainability. On the other hand, there is management's reluctance to implement it, because they perceive that the implementation of sustainability is not directly related to the company's main activities.The purpose of this research is to analyze the effect of corporate sustainable development (CSD) on firm value (FV) and firm size (FS) through profitability (P) as a mediating variable. This study uses a quantitative approach, and the method of correlation analysis to find the relationship between exogenous latent variables and endogenous latent variables. The data analysis technique used SEM PLS. This study found that CSD had no effect on FV and FS through profitability as a mediating variable. This is because investors tend to invest in companies that have high profitability and pay dividends. The goals of CSD can only be achieved through the transformation of education and technology by the Indonesian people which is currently in progress.
The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Rohmah, Neng Siti; Nurfauziah, Farah Latifah; Suharti, Sri
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BISNIS MITRA PT FATAHILLAH ANUGERAH NIBRAS Fitria Ningrum Sayekti; Meivin Cindy Prastica; Sri Suharti; Siska Indriyani
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Faktor yang dapat mendorong perusahaan ini menjadi lebih baik adalah dengan menyusun laporan keuangan yang baik dan berkualitas. Kualitas laporan keuangan yang baik menjadi hal yang penting dalam pengembangan bisnis tersebut, karena dengan adanya laporan keuangan yang baik maka dapat dilihat bagaimana kinerja bisnis tersebut apakah dalam keadaan sehat atau tidak. Penelitian ini bertujuan untuk mengetahui apakah terhadap hubungan antara Pemahaman Akuntansi dan Pemanfaatan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan. Jenis penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah 40 store Nibras House daerah Jawa Barat. Sampel yang digunakan adalah seluruh karyawan bagian keuangan atau kasir di toko Nibras House daerah Jawa Barat. Berdasarkan hasil uji parsial untuk variabel Pemahaman Akuntansi diperoleh thitung > ttabel (2,722 > 2,036), yang artinya Pemahaman Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Pada variabel Pemanfaatan Sistem Informasi Akuntansi diperoleh thitung > ttabel (3,065 > 2,036) yang artinya Pemanfaatan Sistem Informasi Akuntansi berpengaruh terhadap Kualitas Laporan Keuangan. Berdasarkan hasil uji simultan dengan tingkat signifikansi 5% menunjukkan hasil 0,001<0,05 lebih kecil dari nilai signifikansi yang artinya variabel Pemahaman Akuntansi dan Pemanfaatan Sistem Informasi Akuntansi memiliki pengaruh yang signifikan terhadap Kualitas Laporan Keuangan. Hasil uji determinasi menunjukkan bahwa 51,2% kedua variabel mempengaruhi kualitas laporan keuangan dan sisanya sebesar 48,8% dijelaskan oleh variabel lainnya. Perusahaan akan lebih optimal dalam pemeliharaan serta perbaikan komputer atau sistem untuk mendukung proses akuntansi dan sistem pelaporan keuangan agar lebih mudah dan cepat serta menghasilkan laporan keuangan yang akurat.
Co-Authors Ali Aminulloh Aminullah, Ali Asep Muhyidin Cakti Dwi Nursetiaji Mas, Bagus Entin Tini Rumsari Fitria Ningrum Sayekti Iwan Setiawan Kevin Herdiyanto Kurniawati, Usi Linda Linda Meisani Febriyani Meivin Cindy Prastica Muhammad Dzaki Naufal Muhammad Dzaki Naufal, Muhammad Dzaki Neng Siti Rohmah Nurfauziah, Farah Latifah Paiman, Farah Ladina Prasetyo, Yoyok Ridwan, Ahmad Hasan Rohmah, Neng Siti Setia Mulyawan, Setia Silvia Damayanti Siska Indriyani Wandari, Tsania Yoyok Prasetyo