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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Business Management and Economic Development
Wati, Sulaiha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Effectiveness of Risk Management on a Company’s Financial Performance: Study of Meta Analysis Iswahyudi, Anggi Pradhita; Faisol, Faisol; Akbar, Muhammad; Wati, Sulaiha; Munawaroh, Siti
Journal of Business Management and Economic Development Том 1 № 02 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.158

Abstract

This study aims to examine the effect of risk management on the company's financial performance. This study analyzes similar previous studies with the theme of risk management using a meta-analysis approach. The samples in this study were 20 previous studies in the form of journals or articles, consisting of 10 national journals and 10 international journals. The meta-analysis used in this study was effect size and data processing using Microsoft Excel and the JASP program (Jaffrey's Amazing Statistics Program). The results of this study indicate that risk management in any form greatly influences the company's financial performance, so it is very important for companies to implement risk management in order to minimize future company risk events.
Fraud Triangel: Menggali Akar Kecurangan dalam Etika Islam Wati, Sulaiha; Hirman, Akhmad Akram; Hamidah; Hutabarat, Devi Natalia
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

The Fraud Triangle theory consists of three elements, namely Pressure, Opportunity, and Rationalization, which are integrated with the concept of human vices, according to Imam Al-Ghazali's book Ihya Ulumuddin. This research aims to understand the factors that drive a person to commit fraud, focusing on how vices such as Sabu'iyah, Bahimiyyah, and Syaithaniyah contribute to cheating behaviour. This research uses a qualitative method with semi-structured interviews with informants from manufacturing companies and tax consulting services in Indonesia. The results showed that the three elements of the Fraud Triangle, namely Opportunity, Rationalization, and Pressure, which are integrated with the book of Ihya Ulumuddin Imam Al-Ghazali that a person will commit fraud because of his nature, does not have a firm stance and faith. The weakness of an internal control system that causes a person to bring up his greed (Sabu'iyah), impulsive actions (Bahimiyah), and Mand guidance (Syaithaniyah) sees an opportunity. This pressure exists so that it rationalizes what is not good. The research results can strengthen a good internal control system for the company, employee ethics and morals, and a positive organizational culture. Novelty This research approach offers a new perspective on understanding the causes of fraud in financial statements through spiritual and ethical lenses that are rarely raised in the literature on fraud.
Merajut Kearifan Lokal dan Tata Kelola Modern: Perspektif Generasi Z terhadap Good Corporate Governance Berbasis Dalihan Na Tolu Hutabarat, Devi Natalia; Hirman, Akhmad Akram; Wati, Sulaiha; Ramananda, Dimaz
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.29389

Abstract

Tujuan Penelitian: Penelitian ini mengkaji penerapan Good Corporate Governance (GCG) berbasis nilai kearifan lokal Dalihan Na Tolu pada perusahaan di Indonesia, khususnya yang melibatkan generasi Z.Metode Penelitian: Penelitian menggunakan pendekatan kualitatif melalui wawancara mendalam dengan akuntan dan auditor generasi Z. Data dianalisis secara tematik untuk memahami persepsi mereka mengenai integrasi nilai budaya dalam praktik tata kelola.Originalitas/Novelty: Penelitian ini mengintegrasikan nilai Dalihan Na Tolu ke dalam kerangka GCG serta menyoroti perspektif generasi Z, sehingga menawarkan pendekatan tata kelola yang lebih kontekstual dan berbasis budaya lokal.Hasil Penelitian: Hasil menunjukkan bahwa nilai keadilan, saling menghormati, dan tanggung jawab kolektif dapat meningkatkan transparansi, akuntabilitas, dan kolaborasi dalam praktik GCG.Implikasi: Perusahaan didorong untuk mengadopsi nilai budaya lokal dalam sistem tata kelola guna memperkuat keterlibatan dan keberlanjutan.
Co-Authors Akhmad Akram Hirman Dimaz Ramananda Faisol Faisol HAMIDAH Hutabarat, Devi Natalia Iswahyudi, Anggi Pradhita RR. Ella Evrita Hestiandari Siti Munawaroh