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All Journal Tazkia Islamic Finance and Business Review Journal of Accounting Science Journal of Islamic Contemporary Accounting and Business
Amalia, Putri Syifa
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Economics, Econometrics & Finance

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Can Good Corporate Governance Moderates The Influence of Internal Control and Integrity towards Fraud Prevention? Maulani, Syifa Nurul; Amalia, Putri Syifa; Birton, M. Nur A.
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1731

Abstract

General Background: The prevalence of fraud in financial institutions, notably within Islamic banking, poses significant challenges due to the unique regulatory and ethical frameworks these institutions operate under. Specific Background: Despite Islamic banks employing distinct mechanisms, such as the three lines of defence for fraud prevention, incidents still occur, underscoring the necessity for effective internal controls and auditor integrity​​. Knowledge Gap: Current literature predominantly examines conventional banks, leaving a gap in understanding the factors influencing fraud prevention in Islamic banks, particularly the role of Good Corporate Governance (GCG) as a moderating factor​​. Aims: This study aims to empirically assess how internal controls and auditor integrity impact fraud prevention in Islamic banks and evaluate the moderating effect of GCG​​. Results: The study finds that internal control significantly enhances fraud prevention, while auditor integrity, though positively related, does not significantly affect fraud prevention. Moreover, GCG does not significantly moderate the relationship between internal controls or auditor integrity and fraud prevention​​. Novelty: This research contributes to agency theory by exploring the dynamics of agency relationships in Islamic banking and offers insights into the complex interplay between internal controls, auditor integrity, and governance structures​​. Implications: The findings highlight the critical need for robust internal control mechanisms and emphasize the importance of auditor integrity in fraud prevention efforts. They also suggest that relying solely on GCG may not optimize fraud prevention, indicating a need for comprehensive strategies involving all organizational levels​​.
Influential Financial Planners and Islamic Financial Planning: A Social Media-Based Content Analysis Amalia, Putri Syifa; Yunanda, Rochania Ayu; Mustafa, Mutya Qurratu’ayuni
Tazkia Islamic Finance and Business Review Vol. 18 No. 1 (2024): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v18i1.329

Abstract

Financial planning has been increasingly significant where income levels are rising, the financial industry is becoming more complicated and financial products are becoming more complex. With higher income levels and fund excesses, people demand financial assistance services to manage their financial matters. The activities of financial planners continue to grow in line with the varying demand of customers. Conventional financial planning had developed during the 1970s, while the Islamic financial industry had just emerged. From an Islamic perspective, a financial planning framework would require Shariah-compliant products and services and a deep understanding of Islamic values and principles governing economic activities. This study aims to understand to what extent Islamic financial planning has been communicated and shared by financial planners/advisors and to understand their preferences and financial priorities in providing financial advice. This qualitative paper explores the social media of chosen financial planners and Islamic financial planners. Financial planners share their thoughts and ideas on their social media. Several influential financial planners were selected through some stages. Understanding their social media content will provide a picture of their financial planning. Discussion of Islamic financial planning is scant. The paper explores and offers a novel approach of whether financial planners and so-called Islamic financial planners have different financial planning. Using the particular framework of Islamic financial planning, Islamic financial planners are expected to have different financial planning emphasizing Islamic values and principles. 
The Nexus Between Green Banking, Governance Quality, and Financial Performance: Evidence from the Islamic Banking Sector in Indonesia Wijanegara, Anggita Saraswati; Amalia, Putri Syifa; Aldrian, Mochamad Ridwan
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 1 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i1.824

Abstract

This study investigates the impact of Green Banking Disclosure and Good Corporate Governance (GCG) mechanisms on the financial performance of Islamic commercial banks in Indonesia. A quantitative approach was employed using secondary data from annual and sustainability reports of 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK) between 2021 and 2023.  Data analysis was conducted using panel data regression. The results demonstrate that Green Banking Disclosure has a positive and statistically significant effect on financial performance, suggesting that environmental transparency serves as a strategic driver for profitability. Conversely, the independent board of commissioners exhibits a negative and significant influence on ROA. Furthermore, both the audit committee and the Sharia Supervisory Board were found to have negative but statistically insignificant effects on financial outcomes. These findings underscore that substantive sustainability initiatives generate stronger market legitimacy and financial value compared to mere structural compliance with governance requirements. The study suggests that Islamic banks should prioritize the integration of green banking practices into their core strategies while ensuring that governance structures are optimized for strategic expertise rather than formalistic monitoring.
Co-Authors Aldrian, Mochamad Ridwan Maulani, Syifa Nurul Muhammad Nur A. Birton Mustafa, Mutya Qurratu’ayuni Rochania Ayu Yunanda, Rochania Ayu Wijanegara, Anggita Saraswati