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Effect of Financial Target, Ineffective Monitoring, and Whistleblowing Systems on Fraudulent Financial Reporting Apriliana Anami Lestari; Dian Widiyati
Journal of Industrial Engineering & Management Research Vol. 4 No. 2 (2023): April 2023
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v4i2.466

Abstract

This study aims to determine and empirically test the effect of financial targets, ineffective monitoring, and whistleblowing systems on fraudulent financial reporting with earnings management proxies. The data used in this research is secondary data. The population uses the health sub-sector companies listed on the Indonesia Stock Exchange (IDX) with the research year 2017-2021. The sampling technique was purposive sampling so that the research sample obtained was 12 companies. Hypothesis testing using multiple linear analysis with Eviews10 application software. The results of this study indicate that financial targets and ineffective monitoring have a significant positive effect on indications of financial statement fraud, while the whistleblowing system has a negative effect on indications of financial statement fraud.
Greening City: Opportunities And Challenges in Workforce Development for A Sustainable Economy Dian Widiyati; Jakaria Jakaria; Juniati Gunawan; Irene Stephanie Gow; Triniasi Eunike Sihombing; Hiemelda Gunawan; Gusti Made Widya Utami; Diska Mulyadini
Jurnal Ketenagakerjaan Vol 20 No 1 (2025)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/jnaker.v20i1.457

Abstract

This study aims to investigates workforce readiness in Jakarta to adapt to green jobs as part of the broader transition toward a sustainable green economy. The research highlights the increasing urgency of addressing environmental challenges, such as climate change and pollution, by fostering sustainable development through green employment. The study employs a survey method involving 1,144 respondents from diverse demographic and educational backgrounds, analysing mental, behavioural, and skill readiness to adopt green jobs. Results indicate a high level of readiness for all three aspects. Mental readiness reflects strong awareness of environmental responsibility, though active engagement, such as reporting workplace violations, requires improvement. Behavioural readiness reveals support for sustainability initiatives, yet participation in labour unions remains low. Skill readiness demonstrates strong technical capabilities for sustainability practices, but stress management and interpersonal skills need enhancement. The study also identifies key sectors contributing to emission reductions, including agriculture, renewable energy, waste management, and construction, with varying potential across industries. Challenges persist, such as limited access to green technologies and insufficient stakeholder collaboration. Recommendations emphasize the integration of Green Human Resource Management, enhanced training programs, and supportive policies to accelerate green job creation and adoption. By fostering cooperation among government, industry, and education sectors, Jakarta can leverage its position as Indonesia's economic hub to pioneer sustainable practices and significantly contribute to global environmental goals.