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All Journal Asia Pacific Fraud Journal Perbanas Journal of Islamic Economics and Business Indonesian Journal of Auditing and Accounting
Amrullah, Muhamad Tohir
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Factors that Shape an Honest and Ethical Culture Amrullah, Muhamad Tohir; Sari, Martdian Ratna
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.373

Abstract

This research aims to identify the factors that shape an honest and ethical culture in the context of fraud prevention. It is important to conduct this research as unethical and dishonest incidents often occur all over the world. The sampling technique was conducted on employees currently working and with work experience in Indonesia, resulting in 200 respondents. Data analysis was performed using Structural Equation Modelling (SEM). The results of this study found that only the tone at the top and effective reward and punishment significantly influenced the formation of an honest and ethical culture. Meanwhile, proper employee recruitment, communication of expectations, and a positive work environment did not significantly impact. This research contributes to stakeholders, especially management considerations, to form an honest and ethical culture within a company.
IKOPZ: Measuring The Health Index of Zakat, Infaq, and Sadaqah Fund Management in BAZNAS Special Region of Jakarta Province Amrullah, Muhamad Tohir; Nisa, Choirun; Pe, Cecilia Debora
Perbanas Journal of Islamic Economics and Business Vol 4 No 2 (2024): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v4i2.258

Abstract

This study aims to measure the accountability of the management of Zakat, Infaq, and Sadaqah funds at the DKI Jakarta Provincial National Amil Zakat Agency or BAZNAS or BAZISS pecial Region of Jakarta. The use of the Zakat Management Organization Health Index or IKOPZ, developed by the BAZNAS Center for Strategic Studies(Puskas BAZNAS) through a mixed method approach with a sequential explanatory strategy was used in this study. The test was conducted by assessing financial and management factors with a total of eighty-fiveindicators. This research shows that BAZNAS of Special Region of Jakartafrom 2020 to 2021 consecutively has a goodhealth level condition because ofgood business management. The novelty in this research is the improvement of measurement based on IKOPZ which is more comprehensive than other methods such as Zakat Core Principle, National Zakat Index, and so on. As an example, IKOPZ measures financial factors consisting of activity, operations, liquidity, and growth, while management factors are measured through an assessment of general management, risk management, and sharia compliance. The research results have practical implications to support the accountability of ZIS fund management. For other zakat management organizations, this research can be a reference to develop and strengthen organizational governance. For some similar industries such as non-profit organizations, perhaps some indicators in financial and management factors in this study can also be used as a reference.
Accounting Students' Intention towards the Sustainable Auditor Profession: A Case Study at ABC College Amrullah, Muhamad Tohir; Fauziah, Nurul; Gunardi, Latifah Kurnia Putri
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.95

Abstract

This study aims to analyze the factors that influence the intention of accounting students to become sustainable auditors. This study uses quantitative methods with data obtained through a questionnaire survey of 25 accounting study program students at ABC Campus. This research model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that attitudes towards sustainability, knowledge of sustainability, and university sustainability had no significant influence on students' intention to become sustainable auditors. In addition, job prospects also have no significant effect on students' career intentions. However, knowledge about sustainability, and university sustainability have a significant influence on students' attitudes towards sustainability. This study suggests that more efforts should be made to integrate the concept of sustainability in the education curriculum and career guidance in order to increase students' motivation in this field.
Co-Authors CHOIRUN NISA Gunardi, Latifah Kurnia Putri Nurul Fauziah Pe, Cecilia Debora Sari, Martdian Ratna