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The Influence Of Internal Audit and Internal Control On Fraud Prevention At Bank BJB Sharia Cirebon Branch Febriyani, Aulia; Nakhwatunnisa, Haulah; Setiowati, Nur Eka
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.9597

Abstract

Abstract This study aims to determine the effect of internal audit and internal control on fraud prevention at Bank BJB Syariah Cirebon Branch. This study uses descriptive quantitative research methods. Data collection techniques by means of observation and distributing questionnaires to 31 respondents of Bank BJB Syariah Cirebon Branch employees. The data analysis used is classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing using the help of SPSS version 22.0 software. Based on the results of the study, it shows that the variables of internal audit and internal control partially and simultaneously have a significant effect on fraud prevention at Bank BJB Syariah Cirebon Branch.
The Effect of Green Bonds on Bank Stability Supriyono, Supriyono; Athoillah, Muhammad Bareza; Febriyani, Aulia; Syanti, Liana; Wulandari, Sekar Pramesti; Nadia, Linda Putri
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.14805

Abstract

This study investigates the impact of green bond issuance on banking stability in Indonesia, emphasizing the moderating roles of capitalization and liquidity. Panel data from 47 commercial banks during the 2018–2023 period (282 bank-year observations) were analyzed using purposive sampling, with random effects, fixed effects, and OLS approaches employed. The results reveal that green bonds significantly enhance bank stability. Bank capitalization strengthens this positive effect, while liquidity weakens it. Furthermore, ROA contributes positively to stability, whereas inflation and GDP growth show no significant influence. The findings highlight that issuing green bonds alone is insufficient to improve bank stability without strong capital support. Thus, regulatory authorities should provide capital-based incentives, while bank management must strengthen capitalization and profitability to achieve sustainable financial benefits. This research contributes to financial literature by providing empirical evidence from emerging markets, particularly within the Indonesian banking system.