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All Journal Journal of Accounting Science Jurnal Akuntansi dan Keuangan Islam (JAKIs) International Journal of Law, Policy and Governance
Birton, M. Nur A.
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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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​​.
Perspektif Ihsan Atas Pengungkapan Good Corporate Governance Bank Syariah Di Indonesia Dewanti, Devina Clara; Birton, M. Nur A.
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 2 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i2.832

Abstract

This research aims to analyze the disclosure of Good Corporate Governance at the Sharia General Bank in Indonesia, as well as assess the compliance of the disclosure through the conceptual perspective of Ihsan. The method used is a descriptive qualitative analysis approach calculated using the average number of GCG disclosure scores of the General Bank Syariah Indonesia against the annual report and GCG report of 2022–2023 from the BUS website. Research results show that although most banks have fulfilled regulatory mandatory disclosure obligations, there are variations in the fulfillment of voluntary disclosures. Bank Aceh Syariah, Bank BJB Syariah and Bank BCA Syariah stand out as banks that show high commitment to transparency and accountability. From Ihsan's perspective, the disclosures made reflect high spiritual and ethical awareness, in which these banks not only fulfill regulations, but also strive to achieve goodness and beauty in their governance. This study recommends that sharia banks value Islamic ethics in GCG practice more in order to increase public trust and sustainability of the sharia banking industry in Indonesia.Penelitian ini bertujuan menganalisis pengungkapan Good Corporate Governance di Bank Umum Syariah di Indonesia, serta menilai kepatuhan pengungkapan tersebut melalui perspektif konsep ihsan. Metode yang digunakan adalah pendekatan analisis kualitatif deskriptif yang dihitung memakai jumlah rata-rata skor pengungkapan GCG Bank Umum Syariah Indonesia terhadap laporan tahunan dan laporan GCG tahun 2022 – 2023 dari website BUS. Hasil penelitian menunjukkan bahwa meskipun sebagian besar bank telah memenuhi kewajiban pengungkapan mandatory yang diatur oleh regulasi, terdapat variasi dalam pemenuhan pengungkapkan voluntary. Bank Aceh Syariah, Bank BJB Syariah dan Bank BCA Syariah menonjol sebagai bank yang menunjukkan komitmen tinggi terhadap transparansi dan akuntabilitas. Dari perspektif ihsan, pengungkapan yang dilakukan mencerminkan kesadaran spiritual dan etika yang tinggi, di mana bank-bank ini tidak hanya memenuhi regulasi, tetapi juga berupaya untuk mencapai kebaikan dan keindahan dalam tata kelola mereka. Penelitian ini merekomendasikan agar bank-bank syariah lebih menghargai nilai-nilai etika Islam dalam praktik GCG, guna meningkatkan kepercayaan publik dan keberlanjutan industri perbankan syariah di Indonesia.
Isomorphism of Hotel Management Contract and Capital Expenditure Prillona, Trilas; Birton, M. Nur A.; Hakim , Luqman
International Journal of Law Policy and Governance Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v4i2.1240

Abstract

Purpose -The purpose of this study is to explore the power relationship between the hotel owner and operator in the hotel management contract and capital expenditure (FFE) and the contract has not fully fulfilled the management contract standards and the suitability of the objectives in improving the overall performance and value of the property.Methodology/approach-This research is qualtitative, where informan from discusses the cooperation contract for the management of a local hotel chain between PT TBA. Findings-The results show that hotel management contracts and capital expenditure in hotels, i.e. the power relationship between owners and operators, are influenced by the three types of isomorphism. Coercive isomorphism creates pressure to comply with regulations, mimetic isomorphism encourages owners to imitate successful practices, and normative isomorphism gives legitimacy to operators who have norms or standards in the hotel business. Capital expenditure and Return on Investment (ROI) analyzes are influenced by these three isomorphisms. Coercive isomorphism indicates pressure to fulfill regulations, mimetic isomorphism encourages owners to mimic successful investments from other Santika Hotels, and normative isomorphism gives legitimacy to capital expenditure that is in line with Santika Group Hotel standards.Novelty/value-The isomorphism of hotel management contracts and capital expenditure can be seen from how hotels adapt and develop new practices in the face of pressures from both external and internal environments.
Co-Authors Amalia, Putri Syifa Dewanti, Devina Clara Hakim , Luqman Maulani, Syifa Nurul Prillona, Trilas