"Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the…
Tujuan: Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh pengendalian internal dan kompetensi aparatur dalam pencegahan Fraud terhadap pengelolaan keuangan desa Metode: Metode penelitian yang digunakan adalah metode regresi berganda. Sampel pada penelitian ini berjumlah 66 responden yang disebar pada 11 desa. Data dari penelitian ini diperoleh dari hasil kuesioner yang dibagikan k…
"Goal: This study aims to determine the effect of detecting fraud using the Fraud Diamond Theory on the M-Score, with Profit and Loss Sharing as a Moderating Variable in Islamic banking in Indonesia during the period 2020–2022. Method: This research is a quantitative study using secondary data from quarterly annual reports of companies for the period 2020–2022. The sampling method us…
"Objective: This study aims to test and analyze the use of the Beneish M Score model to detect financial statement fraud and determine the categories of manipulator, gray company, non-manipulator companies in transportation sector companies listed on ISSI during the pandemic. Method: This research uses a descriptive method with a quantitative approach. The descriptive method is a met…
Purpose : The purpose of this research is to examine the factors influencing students' Financial Behavior towards Islamic values, specifically focusing on the roles of Islamic spiritual intelligence, financial self-efficacy, financial knowledge, and financial attitude. By understanding the relationships between these variables, the study aims to contribute to existing knowledge and …
Rosalina Saleh. 2023. Determinan Tingkat Literasi Keuangan Syariah Pada Muslimah Di Jabodetabek. Tesis : Magister Ekonomi Syariah. Program Pascasarjana. Institut Agama Islam Tazkia. Pembimbing : I. Dr Indra S.Si., M.Si.; II. Nurul Hilmiyah, PhD. Latar Belakang - Telah diketahui bahwa secara definisi literasi keuangan merupakan suatu pengetahuan, keterampilan, dan keyakinan yang dalam b…