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All Journal Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmiah Keuangan Akuntansi Bisnis
Rona Majidah
Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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.
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

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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 Fatkhur Rohman Syaharani Noer Fathia Widya Rizki Eka Putri