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All Journal JUSTIAN - Jurnal Sistem Informasi Akuntansi Jurnal Dinamika Akuntansi
Istiqomah, Alim Dhisa
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Computer Science & IT Economics, Econometrics & Finance

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Implementasi Standar Operasional Prosedur Sebagai Sistem Informasi Akuntansi Pengeluaran Kas Istiqomah, Alim Dhisa; Laily, Nujmatul; Santoso, Doni
Jurnal Sistem Informasi Akuntansi Vol 4 No 2 (2023): Periode September 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v4i2.2045

Abstract

Organizational financial management is prone to fraud. The Accounting Information System needs to be implemented by the organization as monitoring. This study aims to determine the application of cash disbursement accounting information system and give recommendations to agencies from the problems. Qualitative case study approach used as a research method. Primary data was collected using observation, interviews, and documentation for five months at the research destination. The results show that accounting information system for cash disbursements at institutions is not strictly regulated. The low regulations make employees less responsible in reporting evidence of cash disbursements transactions. Based on these findings, this study contributes to giving insight for organizations about the importance of implementing system operational procedures as internal control.
The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention Istiqomah, Alim Dhisa; Anugrahani, Inanda Shinta
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3484

Abstract

Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.
Co-Authors Anugrahani, Inanda Shinta Nujmatul Laily Santoso, Doni