Articles
<![CDATA[Lessening The Cost of Whistleblowing Through Hierarchy Peer-Reporting Type: A Grid-Group Cultural Theory Perspective ]]>
<![CDATA[Hakami, Akhmad Hafizh]]>;
<![CDATA[Hakim, Tito IM. Rahman]]>;
<![CDATA[Muhammad, Erfan]]>
<![CDATA[ Wahana Riset Akuntansi Vol 12, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v12i1.125465
<![CDATA[Purpose – This study examines the moderating effect of peer-reporting type on the influence of microsocial ethical environment, anonymous reporting channel, and perceived personal cost on internal whistleblowing intentions.Methodology – This paper is an empirical study using accounting students at Trunojoyo Madura University and Bahaudin Mudhary University as respondents. By distributing an online questionnaire and using incidental sampling, 156 responses were obtained. WarpPLS software version 7.0 is used to test the hypotheses.Findings – Microsocial ethical environment and perceived personal costs have a significant effect on whistleblowing intentions. Anonymous reporting channel do not have a substantial impact on whistleblowing intentions. Peer-reporting type moderates the influence of anonymous reporting channel on whistleblowing intentions. Still, it does not significantly moderate the effect of microsocial ethical environment and the impact of perceived personal costs on whistleblowing intentions. This research also provides empirical evidence that the hierarchical dimension is a suitable policy to use to report wrongdoing among accounting students at Trunojoyo Madura University and Bahaudin Mudhary University who take forensic accounting courses.Originality – This study is among the earliest to investigate the moderation effect of peer-reporting type. A previous study based on grid-group cultural theory proposes peer-reporting type as one of the antecedents of whistleblowing intentions, albeit at the conceptual level. The present study tries to further develop this concept (peer-reporting type) as a moderating variable by transforming the peer-reporting type concept into a research instrument. Limititation/Implication – The peer-reporting type questionnaire in this research was created referring to the peer-reporting type concept proposed by the previous study. This instrument is based on the four-dimensional concept of grid-group cultural theory, which is still at the conceptual level. Therefore, the validity and reliability of this instrument need to be tested further through settings, respondents, and others research.]]>
<![CDATA[Internal Audit Effectiveness Antecedents In Higher Education: Do Competency And Time Budget Pressure Matter? ]]>
<![CDATA[Turnanto, Agus]]>;
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Hakim, Tito IM. Rahman]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 14 No. 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v14i1.1287
<![CDATA[Internal control plays an important role in increasing accountability and operational efficiency in higher education institutions. This study aims to prove the effect of competency, independence, and time budget pressure on the effectiveness of internal audits. The sampling technique for this research was snowball sampling of lecturers who were internal supervisory unit members at universities in East Java. The samples obtained were from 60 respondents. Data analysis technique using smartPLS. The results of this study indicate that competency and time budget pressure have a significant effect on internal audit effectiveness, while independence has no significant effect on internal audit effectiveness. The rectorate is expected to be able to provide an additional budget for internal supervisory unit members to attend training in order to improve their competency. The rectorate also ordered internal supervisory unit members to work on audit assignments more quickly and efficiently.]]>
<![CDATA[Analisis Pengaruh Diversitas Gender Eksekutif, Dewan Komisaris Independen, Kepemilikan Institusional Dan Penghindaran Pajak Terhadap Nilai Perusahaan ]]>
<![CDATA[Agustin, Mifta Ayu]]>;
<![CDATA[Asim Asy'ari, Muhammad]]>;
<![CDATA[Muhammad, Erfan]]>
<![CDATA[ Neo-Bis Vol 13, No 1 (2024): JUNI ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/nbs.v13i1.28867
<![CDATA[Penelitian ini dilakukan untuk menguji pengaruh diversitas gender eksekutif, dewan komisaris independen, kepemilikan institusional dan penghindaran pajak terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Sampel dalam penelitian ini menggunakan teknik purposive sampling berjumlah 20 perusahaan. Analisis dilakukan dengan menggunakan model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) diversitas gender eksekutif tidak berpengaruh terhadap nilai perusahaan, (2) dewan komisaris independen tidak berpengaruh terhadap nilai perusahaan, (3) kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan dan (4) penghindaran pajak berpengaruh terhadap nilai perusahaan.]]>
<![CDATA[Ethical values of public accountant: a critical perspective of rational-religious of Hamka ]]>
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Sudarma, Made]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Adib, Noval]]>;
<![CDATA[Eliwa, Yasser]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2024.6.2.23095
<![CDATA[Purpose - This study explores business practices in public accounting firms, particularly in East Java, along with ethical issues raised by the practices.Method - This study applied a qualitative approach in which data were collected through in-depth interviews with 12 public accountants from various public accounting firms. Then, the data were analysed based on a rational-religious perspective as suggested by Buya Hamka.Result - The findings of this study indicated many ethical concerns in public accountant practices, despite they comprehend about ethical standards contained in the professional code of ethics. All those problems were actuated by the financial fulfillment of the public accountant, which deviated from ethical values as signified by Hamka.Implication - Public accountants should implement Hamka’s virtues in professional practices as a reflection of Islamic principles.Originality - This research is the first study that used the virtues of Buya Hamka in public accountant practices.]]>
<![CDATA[Pengaruh Pengendalian Internal, Budaya Organisasi, Religiusitas, Dan Love of Money Terhadap Kecenderungan Kecurangan ]]>
<![CDATA[Romadhon, Yeni Riski]]>;
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Hotimah, Enur]]>
<![CDATA[ Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024 ]]>
Publisher : <![CDATA[DPPM Universitas Pelita Bangsa ]]>
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DOI: 10.37366/jespb.v9i02.1921
<![CDATA[The purpose of this research is to obtain practical confirmation of the effect of internal control, organizational culture, religiosity, and love of money on the desire to commit fraud. This study was conducted at Pawnshops in the Madura area. The sample selection method used is purposive sampling. The main source of information in this study was obtained through the use of a questionnaire-based survey using a Likert scale, which was administered to the staff of the pawnshop, with 52 respondents participating. The study considered four independent variables: internal control, organizational culture, religiosity, and love of money, as well as one dependent variable: propensity to commit fraud. Data analysis was conducted using IBM SPSS 25 software. The research findings show that internal control, organizational culture, and religiosity each have a significant influence on fraud. However, love of money has no impact on cheating behavior. This is inferred from respondents' views which indicate that the urge to act unethically is not related to the love of money because money is not considered a symbol of personal success or a symbol of achievement that makes a person respected in society.]]>
<![CDATA[Al-Qu’ran dan Islamic Entrepreneur: Abdurrahman Bin Auf ]]>
<![CDATA[Abidah, Atik]]>;
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Bakri, Masykuri]]>
<![CDATA[ El-Barka Journal of Islamic Economics and Business Vol. 5 No. 1 (2022) ]]>
Publisher : <![CDATA[El-Barka ]]>
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DOI: 10.21154/elbarka.v5i1.3881
<![CDATA[The purpose of this article is to analyze the behavior of the Islamic entrepreneur Abdurrahman ibn Auf based on the teaching of the Quran. Abdurrahman ibn Auf was an entrepeneur and a businessman who lived in the time of the Prophet. The clear-cut definition of entrepreneur term has not been found until now, so research on entrepreneurship remains relevant. The backbone of this study is the Quran, as it provides a deeper understanding based on what is contained in the Quran. Therefore, this article attempts to answer how is Abdurrahman ibn Auf’s manner in Islamic entrepreneur based on the study of the Quran? This research has to be done taking into account the fact that the current development of large corporations requires business research directly from the Quran for reference and facts about Islamic figures. This study uses library research methods and examines relevant scholarly articles as data sources. The results of this study contain a few basic verses about entrepreneurship. This verse is related to the attitude of business participants when conducting business. Finally, the concept of Islamic entrepreneur will be very suitable for application as it contains two meanings, Hablumminannas and Hablumminallah, as the attitude of Abdurrahman ibn Auf, who always adheres to the values in the verses of the QuranKarya tulis ini bertujuan untuk menganalisa perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an. Abdurrahman bin Auf merupakan seorang entrepreneur yang hidup pada zaman Rasulullah. Pemaknaan entrepeneur hingga detik ini belum menemukan istilah yang paling spesifik, sehingga kajian tentang entrepeneur masih relevan untuk dilakukan. Sandaran utama kajian ini adalah terhadap al-Qur’an, karena untuk memberikan pengertian yang jauh dan mendalam sesuai dengan apa yang terkadung di dalam al-Qur’an. Maka karya tulis ini berusaha menjawab pertanyaan bagaimana perilaku Islamic Entrepeneur Abdurrahman bin Auf dalam kajian al-Qur’an? Penelitian ini perlu dilakukan mengingat saat ini perkembangan usaha yang semakin besar akan membutuhkan kajian entrepeneur yang secara langsung diambil dari al-Qur’an sebagai rujukan serta spesifikasi terhadap seorang tokoh Islam. Penelitian ini menggunakan metode library research dan menelaah artikel ilmiah yang relevan sebagai sumber data. Hasil penelitian ini terdapat beberapa ayat dasar dalam berwirausaha. Ayat tersebut berkorelasi dengan sikap para pelaku usaha dalam menjalankan aktivitas usahanya. Pada akhirnya konsep wirausaha berbasis Islam akan sangat tepat untuk diterapkan, karena mengandung dua implikasi yakni hambumminannas dan hablumminallah, sebagaimana sikap Abdurrahman bin Auf yang senantiasa berpegang teguh terhadap nilai dalam ayat Al-Qur’an. ]]>
<![CDATA[The Role of Narcism in The Detection of Financial Fraud: A Systematic Literature Review ]]>
<![CDATA[Amalia, Dewi]]>;
<![CDATA[Tarjo, Tarjo]]>;
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Said, Jamaliah]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v15n1.p63-76
<![CDATA[Introduction / Main Objectives: This article aims to map the literature review regarding financial fraud detection by analyzing narcissistic individuals when using social media. Background Problems: The writer found indications of narcissism in the literature with the keywords "the impact of narcissism using social media" and "detection of financial fraud on narcissistic behavior." The findings show that narcissism is a personality disorder characterized by excessive self-assessment, thirst for recognition, and lack of empathy. Narcissism can negatively influence individuals when uploading content on their social media. The rise of wealth-flexing content is evidence of selfish individuals trying to gain social recognition. Without realizing it, flexing range triggers destructive perceptions from other people, especially if they excessively highlight wealth items on virtual networks. Perceptions about alleged unethical behavior in financial crimes. Even though it does not have a strong correlation, these allegations of narcissistic individuals can have the potential to commit financial fraud. Novelty: The novelty of this research is how to map the literature review regarding narcissism in detecting financial fraud Research Method: This article uses the bibliometric method to describe research developments related to narcissism and financial fraud. Findings/Result: The findings presented results from an empirical review of 207 Scopus-indexed papers. The mapping results show that 40 pieces meet the criteria for an empirical study of narcissism. Conclusion: Through this bibliometric approach, the authors conclude that although there is no strong correlation, narcissistic individuals can potentially commit financial fraud.]]>
<![CDATA[Ethical values of public accountant: a critical perspective of rational-religious of Hamka ]]>
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Sudarma, Made]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Adib, Noval]]>;
<![CDATA[Eliwa, Yasser]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2024.6.2.23095
<![CDATA[Purpose - This study explores business practices in public accounting firms, particularly in East Java, along with ethical issues raised by the practices.Method - This study applied a qualitative approach in which data were collected through in-depth interviews with 12 public accountants from various public accounting firms. Then, the data were analysed based on a rational-religious perspective as suggested by Buya Hamka.Result - The findings of this study indicated many ethical concerns in public accountant practices, despite they comprehend about ethical standards contained in the professional code of ethics. All those problems were actuated by the financial fulfillment of the public accountant, which deviated from ethical values as signified by Hamka.Implication - Public accountants should implement Hamka’s virtues in professional practices as a reflection of Islamic principles.Originality - This research is the first study that used the virtues of Buya Hamka in public accountant practices.]]>
<![CDATA[The impact of tournament horizon scheme and relative performance information on performance ]]>
<![CDATA[Kusufi, Muhammad Syam]]>;
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Muhammad, Erfan]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v4i1.3161
<![CDATA[AbstractThe quality of human resources is one of primary keys to the success of company. Indicators of high-quality human resources can be reflected in improvements in employee performance. Stream of research has examined various efforts to encourage employee performance improvement, one of which is through the optimization of incentive schemes. This study investigates the effect of the tournament scheme horizon and the publication frequency of relative performance information on performance. This study uses an experimental method with a 3 x 2 factorial design between subjects. The horizontal scheme is manipulated into 3 (Hybrid vs. Repeated vs. Grand), while the frequency of publication of relative performance information is manipulated to 2 (high vs. low). The results of this study indicate that the tournament scheme horizon as a basis for monetary incentives is quite effective in driving performance improvement. In contrast, the publication frequency of relative performance information as an effort to compare social conditions and not as a basis for monetary incentives is not strong enough to trigger performance improvements. As a rational economic man, the attempt to pursue incentives can prove to be a trigger for efforts to drive performance improvements that are greater than the pursuit of non-monetary incentives.Keywords: Employee performance; Monetary; Non-monetary; Publication frequency of relative performance information; Tournament.AbstrakKualitas sumber daya manusia merupakan salah satu kunci utama suksesnya perusahaan. Indikator dari tingginya kualitas sumber daya manusia dapat tercermin dari peningkatan kinerja karyawan. Perkembangan penelitian telah mengkaji beragam upaya untuk mendorong peningkatan kinerja karyawan salah satunya melalui optimalisasi skema insentif. Penelitian ini menginvestigasi pengaruh horizon skema turnamen dan frekuensi publikasi informasi kinerja relatif terhadap kinerja. Penelitian ini menggunakan metode eksperimen dengan desain faktorial 3 x 2 antar-subjek. Horizon skema turmanen dimanipulasi menjadi 3 (Hibrida vs. Berganda vs. Tunggal) sementara frekuensi publikasi informasi kinerja relatif dimanipulasi menjadi 2 (tinggi vs. rendah). Hasil penelitian ini menunjukkan bahwa horizon skema turnamen sebagai dasar insentif moneter cukup efektif mendorong peningkatkan kinerja. Sementara frekuensi publikasi informasi kinerja relatif sebagai upaya perbadingan kondisi secara sosial dan tidak sebagai dasar pemberian insentif moneter, tidak cukup kuat memicu peningkatan kinerja. Sebagai manusia ekonomi yang rasional upaya untuk mengejar insentif terbukti dapat menjadi pemicu usaha untuk mendorong peningkatan kinerja yang lebih besar daripada upaya pengejaran insentif non-moneter.Kata kunci: Informasi kinerja relative; Kinerja karyawan; Moneter; Non-moneter; Turnamen]]>
