Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis

Islamic ethical governance: An integrated model for corruption prevention

Zahron Abdurrahman — 2025-04-30

This study develops an integrated Islamic Ethical Governance model for organizational corruption prevention, incorporating Islamic values of 'adl (justice), amanah (trust), shura (consultation), and Islamic business ethics. Using a qualitative systematic literature review approach, relevant scholarly sources were analyzed through thematic coding to create a conceptual framework integrating modern governance principles with Islamic ethical values. The research presents a comprehensive four-element model: 'adl-based internal and external control mechanisms promoting justice; amanah-driven transparency and accountability reflecting moral responsibility; shura-institutionalized ethical training and participatory consultation fostering anti-corruption values; and Islamic business ethics implementing socially responsible behavior through CSR rooted in maslahah, ihsan, and taqwa. This holistic framework provides a foundation for nurturing anti-corruption organizational behavior. It contributes a theoretically grounded, practically applicable framework for implementing Islamic ethical governance as a sustainable anti-corruption strategy, addressing existing literature gaps in corruption prevention mechanisms.

Analisis strategi penyelesaian kredit bermasalah di KC PD BPR Artha Galunggung Cabang Manonjaya

Dwiyan Al Rasyid — 2025-04-30

This study aims to analyze the quality of credit distribution, strategies for resolving non-performing loans (NPLs), and identify the obstacles and factors that contribute to loan defaults at KC. PD. BPR Artha Galunggung, Manonjaya Branch. A mixed-methods approach was employed, combining quantitative analysis of credit collectibility data with qualitative insights from interviews and observations. The findings reveal that although credit distribution has increased, its quality remains relatively unhealthy, as indicated by a rising NPL ratio over the past three years, particularly in 2023. The bank has implemented several handling strategies, including direct visits to borrowers, business condition analyses, credit restructuring, and rescheduling of repayments. However, these measures have not been fully effective in reducing the level of non-performing loans. The root causes of problem loans stem from both internal factors, such as weak creditworthiness analysis, and external factors, including declining business performance and borrowers’ financial incapacity. Additional challenges include difficulties in communication with debtors and the limited effectiveness of the approaches taken. Therefore, strengthening credit analysis systems and adopting more human-centered and adaptive resolution strategies tailored to borrowers’ economic conditions are essential to lowering NPLs and maintaining banking health.

Peran moderasi manajemen laba dalam hubungan ESG disclosure, working capital turnover, dan konservatisme terhadap kinerja keuangan

Chalida Nashwa Azlya — 2025-04-30

This study examines the relationship between Environmental, Social, and Governance (ESG) disclosure, working capital turnover, and accounting conservatism on financial performance, with earnings management as a moderating variable, in companies listed on the Jakarta Islamic Index 30 (JII 30) from 2019 to 2023. This study employs a quantitative approach with purposive sampling, yielding a research sample of 65 observations. Panel data were analysed using Moderated Regression Analysis (MRA). The results indicate that environmental disclosure has no significant impact on financial performance. In contrast, social disclosure has a negative and significant effect, and governance disclosure has a positive but insignificant effect. Furthermore, working capital turnover and accounting conservatism both exhibit adverse and significant effects on financial performance. The MRA results indicate that earnings management does not moderate the effects of ESG disclosure, working capital turnover, and accounting conservatism on financial performance.