Anis Chariri

This study aims to investigate the impact of Good Corporate Governance (GCG) on the financial performance of sharia banking. GCG is measured by the Board of Commissioners Performance, the Board of Commissioners Composition, the Number of Audit Committees, the Board of Directors, and the Sharia Supervisory Board Performance, whereas financial performance is proxied by Return on Assets, financing risk (Non-Performing Financing), and capital (Capital Adequacy Ratio). Sharia commercial banks registered by Bank Indonesia made the sample of this study. Annual reports and GCG reports of sharia commercial banks from 2014 to 2017 are used as a data source. The study uses a panel data regression approach to analyze the data; some interesting results have been obtained. The Sharia board positively affected financial performance of Islamic banks in terms of return on assets and capital adequacy ratio, and negatively as to non-performing financing. Similarly, the board of directors had a significant impact on the financial performance of Islamic banks in the same direction as the sharia supervisory board in terms of the three components. Meanwhile, the board of commissioners had a significant and positive impact only on the return on assets of Islamic banks in Indonesia.

Type of the article: Research Article

Abstract
This study examines the influence of fraud awareness, person-organization fit, perceived behavioral control, and Jawara culture on whistleblowing intentions regarding fraudulent procurement of goods and services. The sample of this study includes members of the Selection Working Group (Pokja) for the Procurement of Goods and Services at the Regency/City level in Banten Province. Data collection was carried out by distributing questionnaires, either directly or online, from March to May 2025, using the saturated sampling method, resulting in 101 valid responses. The hypotheses were validated using PLS-SEM. The findings showed that fraud awareness (β = 0.531, p = 0.000), person-organization fit (β = 0.259, p = 0.000), perceived behavioral control (β = 0.265, p = 0.007), and Jawara culture (β = 0.228, p = 0.000) positively influenced whistleblowing intentions. Internal factors in the form of fraud awareness, person-organization fit, and perceived behavioral control, in addition to external factors in the form of Jawara culture, positively affect whistleblowing intentions. This paper offers substantial insights into accounting, especially in dealing with whistleblowing intentions regarding fraudulent procurement of goods and services in government organizations of Indonesia. This study implies that local governments need to intensify comprehensive fraud awareness training programs, socialize the organization’s vision and mission, and socialize the whistleblowing system to all civil servants. The government can leverage the distinctive values of Jawara culture to encourage whistleblowing among civil servants who handle the procurement of goods and services.

Acknowledgments
Sultan Ageng Tirtayasa University, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia.