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All Journal Economics, Business, Management, & Accounting Journal Jurnal Ilmiah Manajemen dan Akuntansi
Apandi, Sekar Ayu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EFEKTIVITAS WHISTLEBLOWING DALAM MENCEGAH FRAUD: MEWUJUDKAN TRANSPARANSI DAN INTEGRITAS DI LINGKUNGAN KORPORASI Mara, Alfida Nesa; Apandi, Sekar Ayu; Handini, Shahnaz Azka; Habibah, Siti; Farida, Ida
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/kzzff465

Abstract

Whistleblowing according to Park et al. (2008) is reporting improper actions to individuals or organizations believed to have the power to stop it. Singleton (2010) defines fraud as the behavior of obtaining beneficial benefits intentionally by abusing work / position or taking assets / resources in the company. In the context of its implementation, whistleblowing is still questionable regarding its effectiveness in preventing fraud in the corporate environment, especially to create transparency and integrity. This study uses a qualitative method that focuses on reviewing the natural setting of a phenomenon that has occurred and produces a narrative description. The review shows that the lack of effectiveness of whistleblowing can be influenced by several factors, such as the lack of company socialization to employees; the absence of employee trust in the system; or the lack of whistleblower protection.
Pengetahuan Literasi Keuangan dalam Perilaku Konsumtif Pribadi Mahasiswa Universitas Pendidikan Indonesia Handini, Shahnaz Azka Handini; Yulianita, Diva; Amry, Muhammad Faizal; Siregar, Muhammad Alfarizh; Apandi, Sekar Ayu; Damayanti, Welsi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.61

Abstract

Temuan dari penelitian ini mengindikasikan adanya hubungan pengaruh literasi keuangan terhadap perilaku konsumtif dan kemampuan pengelolaan keuangan di kalangan mahasiswa program studi akuntansi Universitas Pendidikan Indonesia. Penelitian ini dilakukan dengan pendekatan kualitatif metode survei melalui penyebaran kuesioner dengan jumlah responden sebanyak 47 mahasiswa. Penelitian ini menghasilkan temuan bahwa literasi keuangan memiliki hubungan negatif terhadap perilaku konsumtif. Sebaliknya, literasi keuangan memiliki hubungan positif terhadap kemampuan pengelolaan keuangan. Sehingga dapat disimpulkan bahwa mahasiswa dengan tingkat literasi yang baik, cenderung mampu dalam membatasi diri dari perilaku konsumtif dan dapat mengelola keuangannya dengan lebih terstruktur. Temuan ini menegaskan pentingnya literasi keuangan dalam membentuk perilaku keuangan mahasiswa yang bijak.
Co-Authors Amry, Muhammad Faizal Handini, Shahnaz Azka Handini, Shahnaz Azka Handini Ida Farida Mara, Alfida Nesa Siregar, Muhammad Alfarizh Siti Habibah Welsi Damayanti Yulianita, Diva