Hasan Nashrullah
Universitas Islam Bandung

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Pengaruh Komitmen Organisasi terhadap Pencegahan Fraud pada Organisasi Mahasiswa Hasan Nashrullah; Mey Maemunah
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8405

Abstract

Abstract. This study aims to analyze the influence of organizational commitment on fraud prevention in the Student Organization of Bandung Islamic University. Cases of fraud occuring within student organizations are a serious concern because they impact the integroty, accountability, and sustainability of the organizations. This study employs a verifiable method with a quantitative approach. Data was collected through a quesionnaire, yielding 121 responses from student organizations, and analyzed using Stuctural Equation Modeling (SEM) with the SmartPLS 3.0 Application. The results indicate that organizational commitment has a positive and significant influence on fraud prevention. With a coefficient value of 0,901, a T-statistic of 33,763 (> 1.96), and a significance value of 0,000 (<0,05), strong organizational commitment fosters awareness, loyalty, and responsibility in carrying out organizational functions. These results emphasize the importance of fostering organizational commitment to minimize the potential for fraud within student organizations. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi terhadap pencegahan fraud Pada Organisasi Mahasiswa Universitas Islam Bandung. Kasus kecurangan (fraud) yang terjadi di lingkungan organisasi mahasiswa menjadi perhatian yang serius karena berdampak pada integritas, akuntabilitas, dan keberlanjutan organisasi. Penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner dan mendapatkan 121 responden organisasi mahasiswa dan dianalisis menggunakan teknik Structural Equation Modeling (SEM) dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukan bahwa komitmen organisasi berpengaruh positif dan signifikan terhadap pencegahan fraud. Dengan nilai koefisien sebesar 0,901 , T-statistik sebesar 33,763 (>1,,96), dan nilai nilai signifikansi sebesar 0,000 (< 0,05). Dengan demikian, komitmen organisasi yang kuat mampu menumbuhkan kesadaran, loyalitas, dan tanggung jawab dalam menjalankan fungsi organisasi. Hasil ini menegaskan menumbuhkan komitmen organisasi untuk meminimalisir potensi fraud dalam organisasi mahasiswa.
DIGITAL BANKING UTILISATION CORRELATION TO FINANCIAL RESILIENCE, ARE INDONESIA AND INDIA DIFFERENT? Irena Paramita Pramono; Riyang Mardini; Hasan Nashrullah; Ananya Thenaythodi; Al Ameen S
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8647

Abstract

The swift increase in global internet users has driven the adoption of digital financial services, including online and mobile banking. Although several studies have explored the connection between financial inclusion and financial resilience, there is a paucity of literature specifically associating digital banking usage with individual financial resilience. This study seeks to examine the relationship between digital banking usage and financial resilience on a worldwide scale, with a particular focus on India. This study employed a quantitative methodology to evaluate cross-sectional data from the 2021 Global Findex Database, based on the completeness of the data, the samples collected in this study were from Indonesia with 196 samples, India with 280 samples, and the global data observed amounted to 25,844 samples. The analysis produced intricate correlational results. Both worldwide and Indonesian data revealed a statistically significant positive association (p < 0.05) between digital banking usage and financial resilience, but with a poor correlation strength (r < 0.3). This research indicates that digital banking correlates with individual financial resilience. Nonetheless, the Indian data revealed a distinct trend, specifically a notable albeit feeble negative correlation. This disparity signifies that the correlation between the two is significantly shaped by local context, such as digital product design, usage trends, or socioeconomic factors. This study indicates that the quantity of digital banking users in Indonesia and India remains inferior to the global average for digital banking usage. Further, the correlation of digital banking utilisation and financial resilience is considered weak, as mentioned above, digital banking utilization should not be regarded as a comprehensive or independent remedy for improving resilience.