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All Journal Jurnal Akuntansi dan Keuangan (JAK) Jurnal Abdi Masyarakat Indonesia Jurnal Ilmiah Keuangan Akuntansi Bisnis
Syaharani Noer Fathia
Universitas Lampung
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Gratifikasi Pasca Reformasi di Indonesia Syaharani Noer Fathia; Rona Majidah; Ayu Dwiny Octary
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v1i3.37

Abstract

Corruption in Indonesia has become a phenomenon that poses many threats to the country's economic system (Fauzan, et al., 2012). In the Indonesian state administration system, at least acts of corruption have penetrated various executive, legislative, and judicial institutions. The crime of corruption committed within the government will continue to be an obstacle in the implementation of development and people's prosperity. The purpose of writing this article is to find out and understand how far the implementation of Indonesian governance is in relation to corruption. The conclusion obtained from this paper is that good governance has not been fully implemented in Indonesia, but if you look at the trend of government assessment indicators, there are changes in the positive direction, meaning that efforts to realize good governance will soon be achieved. Corruption in Indonesia has become a phenomenon that poses many threats to the country's economic system (Fauzan, et al., 2012). In the Indonesian state administration system, at least acts of corruption have penetrated various executive, legislative, and judicial institutions. The crime of corruption committed within the government will continue to be an obstacle in the implementation of development and people's prosperity. The purpose of writing this article is to find out and understand how far the implementation of Indonesian governance is in relation to corruption. The conclusion obtained from this paper is that good governance has not been fully implemented in Indonesia, but if you look at the trend of government assessment indicators, there are changes in the positive direction, meaning that efforts to realize good governance will soon be achieved.
Penerapan Prinsip 5C pada Layanan Simpan Pinjam L-Smart BUMDes Bumiayu Kanaka Pringsewu Provinsi Lampung Muhammad Arizal; Sri Hasnawati; Ernie Hendrawaty; Risda Marvinita; Syaharani Noer Fathia
Jurnal Abdi Masyarakat Indonesia Vol 3 No 2 (2023): JAMSI - Maret 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.704

Abstract

Badan Usaha Milik Desa (BUMDes) Bumiayu Kanaka, Kabupaten Pringsewu Provinsi Lampung bergerak pada bidang perdagangan, peminjaman modal usaha L-Smart, dan agen BNI 46. Layanan Simpan Pinjam L-Smart bekerjasama dengan Bank Lampung bertujuan untuk memajukan kesejahteraan masyarakat dengan menyediakan peminjaman kepada nasabah. Namun kegiatan ini mengalamai penurunan nasabah seiring berjalannya waktu karena penundaan pembayaran hutang oleh nasabah. Hal ini mengakibatkan kerugian pada pengurangan modal untuk unit usaha L-Smart. Atas permasalahan ini maka perlu dilakukan analisis analisis efektivitas terhadap penerapan layanan simpan pinjam L-Smart BUMDes Bumiayu Kanaka dengan prinsip 5C. Metode yang digunakan dalam penelitian ini yaitu pendekatan kualitatif menggunakan teknik wawancara, observasi, studi kepustakaan, dan dokumentasi. Hasil pada studi ini adalah analisis 5C dalam kelayakan peminjaman dana BUMDes Bumiayu Kanaka belum sepenuhnya baik dilaksanakan karena tidak menganalisis Capital dan Condition. Selanjutnya disarankan untuk keberlanjutan unit usaha tersebut untuk BUmdes Bumiayu Kanaka kebih selektif dan professional dalam memilih calon debitur.
SHARIAH COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE, AUDIT COMMITTEE, AND SHARIA SUPERVISORY BOARD EFFECT ON FRAUD Fatkhur Rohman; Syaharani Noer Fathia; Widya Rizki Eka Putri; Ayu Dwiny Octary; Rona Majidah
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

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

Abstract

This study aims to examine the influence of Shariah Compliance, Islamic Corporate Governance (ICG), Audit Committee, and Sharia Supervisory Board (SSB) on fraud in Indonesian Sharia banking. This research uses a quantitative approach with panel data analysis. The sample consists of 13 Islamic commercial banks in Indonesia observed during the period 2022–2024. Shariah compliance is measured using the Islamic Income Ratio, Profit Sharing Ratio, and Zakat Performance Ratio. Panel data regression analysis was employed using the Common Effect Model (CEM) as the selected estimation model. The findings show that the Profit-Sharing Ratio and Sharia Supervisory Board have a significant effect in increasing fraud, indicating that these variables are associated with a higher occurrence of fraud. Meanwhile, the Islamic Income Ratio, Zakat Performance Ratio, Islamic Corporate Governance, and Audit Committee do not have a significant effect on fraud. The results suggest that several governance and compliance mechanisms in Islamic banks have not yet effectively strengthened fraud prevention. The effectiveness of profit-sharing mechanisms and the supervisory role of the Sharia Supervisory Board require further attention. This study is limited by the short observation period and small sample size. However, it contributes to the literature by providing empirical evidence on the role of Shariah compliance and governance mechanisms in influencing fraud in Islamic banking, offering insights for regulators and banking practitioners to improve fraud prevention.
Co-Authors Ayu Dwiny Octary Ayu Dwiny Octary Ernie Hendrawaty Fatkhur Rohman Muhammad Arizal Risda Marvinita Rona Majidah Sri Hasnawati Widya Rizki Eka Putri