Abdul Rohman

Higher education institutions (HEIs) drive sustainable development by embedding SDGs into education, research, and community engagement, while promoting awareness and transparently reporting related activities to academic and public stakeholders. This study aims to analyze the practice of web-based sustainable development goals (SDGs) disclosure from Indonesian higher education institutions. This study focuses on the universities that achieved Indonesia’s SDGs Action Awards 2024. Content analysis was used to describe the web-based SDGs disclosure practices by 3 universities (IPB University, Sepuluh Nopember Institute of Technology, and Telkom University). The findings show that all three universities disclose their SDG programs and initiatives on easily accessible official websites. IPB University demonstrates a strong commitment through systematic reporting, broad faculty and center involvement, and transparent, user-friendly communication. ITS provides detailed reporting on environmental, social, and governance impacts, with comprehensive information on policies, programs, achievements, and strategies. Telkom University highlights its role as a private institution contributing to SDGs through the Digital Collaboration for Sustainability (DCS) Center, fostering stakeholder collaboration in leveraging digital technology for sustainability. The research implies that these findings could serve as a benchmark for formulating best practices in SDGs reporting among Indonesian universities.

This study examines the impact of environmental, social, and governance (ESG) ratings and governance mechanisms on a firm's performance. The purpose of this research is to also analyze the impact of governance mechanisms on ESG. This research employs a sample of LQ45 listed companies in Indonesia from 2020 to 2023, generating 100 panel data units from 25 companies, which were analyzed using random-effects GLS regression. Documentation was used for data collection. The results indicate that ESG ratings do not provide significant evidence of influencing firm performance as measured by return on assets, return on equity, and earnings per share. The presence of a board of directors with several meetings can negatively affect firm performance. A notable finding of this study is the positive and significant impact of the female board of commissioners' composition on the firm's performance, as measured by return on assets and return on equity. The proportion of female board members also significantly impacts ESG ratings. However, only company size can significantly affect EPS. This study suggests that a female board of commissioners has a positive impact on firm performance and ESG ratings. This study extends the upper echelon theory by proving that gender diversity on boards of commissioners plays a significant role in improving a company's financial performance and ESG rating. This study highlights the role of female commissioners on ESG and company performance, emphasizing the importance of gender diversity in boards of commissioners.

This study aims to obtain empirical evidence regarding the influence of the audit committee on financial statement integrity, the influence of independent commissioners on financial statement integrity, the influence of company size on financial statement integrity, and the influence of audit quality on financial statement integrity. The sample in this study consists of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The total sample in this study is 45 data points. Data collection was conducted through the official IDX website and the official websites of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The data analysis technique used in this study is multiple linear regression analysis with SPSS 18.0 software. The results of data processing tests show that the audit committee has a positive effect on financial statement integrity, while the influence of independent commissioners, company size, and audit quality negatively affects financial statement integrity.

This study analyses the influence of the effectiveness of the Internal Control System (ICS), follow-up on audit recommendations, and the implementation of Government Accounting Standards (GAS) on local government audit opinions, with regional losses as a mediating variable. The study is motivated by a contradictory phenomenon. While the quality of audit opinions has generally improved, regional losses have significantly increased over the past six years, peaking at IDR 2,457,241.66 million in 2023. The research utilises secondary data from the Audit Board of Indonesia (BPK), covering 1,012 observations from city and regency governments during 2022–2023. The data analysis using Partial Least Squares Structural Equation Modeling (SEM-PLS).The study finds that (1) ICS effectiveness significantly affects regional losses but not audit opinions, (2) follow-up on audit recommendations has no significant effect on either audit opinions or regional losses, (3) GAS implementation significantly affects both audit opinions and regional losses, and (4) regional losses do not mediate the relationships between the independent variables and audit opinion. These findings highlight the theoretical relevance of Agency Theory and provide practical and policy implications for improving local government financial accountability and audit outcomes.

This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.

Over the past three years, Indonesian government state losses have exhibited a noticeable upward trend. The fraud triangle theory offers valuable insights into the relationship between fraud (as manifested in state losses) and three key factors: pressure, opportunity, and rationalization. These elements are reflected in instances of revenue shortfalls, potential losses, and non-compliance with regulations. Our study analyzed data from various government entities, including the central government, local governments, state-owned enterprises (SOEs), regional-owned enterprises (ROEs), public service agencies, regional public service institutions, and other government-related agencies over the past decade (2013 to 2023). Our findings reveal that pressure stemming from revenue shortfalls, opportunities associated with potential losses, and rationalization arising from non-compliance with regulations significantly contribute to fraudulent activities within the government sector. Based on our research, the fraud triangle theory, with its focus on revenue shortfalls, potential losses, and non-compliance with regulations, provides a robust framework for identifying fraudulent practices within the government sector.

Finding out how the TAM variable affects regional civil servants' adoption of mobile banking in Belitung Regency is the aim of this study. A theoretical framework model is developed employing five variables; perceived usefulness, perceived ease of use, education level, attitude toward using, and behavioral intention. Belitung Regency's regional civil servants are the subject of this study. Structural Equation Modeling using WarpPLS 8.0 is the data analysis technique. Convenience sampling was used in this study to gather information from 139 respondents, who were Belitung Regency civil servants who utilize the Bank Sumsel Babel mobile. According to the study's findings, attitudes toward use were influenced by perceived usefulness and perceived ease of use, but not education level. Perceived ease of use and attitudes toward the Bank Sumsel Babel mobile application were the main factors influencing the behavioral intention of regional civil servants in Belitung Regency to adopt mobile banking; perceived usefulness and education level had no effect. The study's findings have consequences for banks, particularly Bank Sumsel Babel who should keep enhancing their mobile banking offerings to attract more users of mobile banking.

This study evaluated how pressure, opportunity, rationalization, capability, ego, collusion, and organizational ethical culture influence asset misuse. The research included 294 employees from non-ministerial government agencies in Indonesia, selected using a simple random sampling technique. Data were collected through a questionnaire distributed via Google Forms. To analyze the data, this study used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. This study found that the variables of capability and ego have no significant influence on asset misappropriation; the variables of pressure, opportunity, rationalization, collusion, on the other hand, have a positive and significant influence on asset misappropriation. Organizational ethical culture can reduce the influence of pressure on asset misappropriation but cannot reduce the influence of opportunity, rationalization, capability, ego, collusion on asset misappropriation. This research helps the government make policies to reduce fraud, especially asset misappropriation. Furthermore, the findings of this study can serve as an evaluation guide to enhance fraud prevention efforts in the workplace, particularly for Indonesian government institutions outside the ministries included in this study

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.

Objek dari penelitian ini adalah untuk mengevaluasi pengaruh adanya tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan religiusitas terhadap penyalahgunaan atas aset. Populasi penelitian ini adalah pegawai pada sebuah lembaga pemerintahan di Indonesia di luar jajaran kementerian sebanyak 302 orang dengan sampel penelitian sebanyak 242 responden. Metode pemilihan sampel menerapkan teknik sampling acak sederhana atau simple random sampling. Metode pengumpulan data dengan memanfaatkan kuesioner melalui google form. Penelitian ini menerapkan metode Structural Equation Modelling Partial Least Square (SEM-PLS) dalam menganalisis data. Kesimpulan dari penelitian ini bahwa variabel tekanan dan rasionalisasi memiliki pengaruh secara positif dan signifikan terhadap penyalahgunaan atas aset. Efek moderasi religiusitas mampu memperlemah pengaruh variabel rasionalisasi terhadap penyalahgunaan atas aset. Variabel peluang, kapabilitas, arogansi dan religiusitas tidak signifikan memengaruhi penyalahgunaan atas aset. Efek moderasi religiusitas tidak mampu memperlemah pengaruh variabel tekanan, peluang, kapabilitas dan arogansi terhadap penyalahgunaan atas aset. Penelitian ini berkontribusi terhadap pemerintah dalam merumuskan kebijakan yang bertujuan untuk mengurangi perilaku fraud khususnya penyalahgunaan atas aset. Temuan dari penelitian ini juga dapat menjadi pedoman sebagai alat evaluasi pada upaya meningkatkan pencegahan fraud di tempat kerja. Dan dapat menjadi pedoman dalam menyusun sistem pengendalian internal khususnya bagi lembaga pemerintahan di Indonesia di luar jajaran kementerian pada penelitian ini.