Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Journal of Creative Power and Ambition (JCPA)
Ni Putu Erviani Astari
Universitas Dhyana Pura, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Fraud Hexagon Theory on Fraud in Fund Management at LPDs: A Case Study of LPDs in Tabanan Regency Ni Komang Urip Krisna Dewi; Ni Putu Erviani Astari; Anak Agung Ayu Intan Wulandari; Irene Ipal Parinding
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1208

Abstract

This study aims to analyze the influence of Fraud Hexagon Theory and governance weaknesses on fraud in fund management at LPDs in Tabanan Regency. The research uses a quantitative approach with a case study design involving 32 LPDs and 120 respondents consisting of managers, treasurers, and supervisory staff. Data were collected through structured questionnaires using a Likert scale and supported by financial reports and audit documents. The data analysis technique employed multiple linear regression analysis along with classical assumption tests to ensure model validity. The results show that all dimensions of the Fraud Hexagon Theory—pressure, opportunity, rationalization, capability, arrogance, and collusion—have a significant influence on fraud occurrence, with opportunity and collusion being the most dominant factors. In addition, governance weaknesses such as poor internal control systems, weak segregation of duties, limited transparency, and inadequate external supervision significantly increase fraud risk in LPD fund management. Overall, the study concludes that fraud in LPDs is driven by both behavioral and structural factors, indicating that effective fraud prevention requires strengthening governance systems and controlling multidimensional fraud risks simultaneously.
Uncovering the Values of Balinese Local Wisdom in Household Accounting Practices of Tenant Farmers Eka Putri Suryantari; Ni Putu Erviani Astari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3215

Abstract

Previous research has not specifically mapped household accounting practices among tenant farmers in the Subak system, nor derived the value of Balinese local wisdom into operational principles of budgeting, recording, and accountability practices in household financial management. This study aims to identify household accounting practices carried out by tenant farmers in Subak Umadesa and to formulate conceptual propositions regarding the relationship between the values of Tri Hita Karana (THK), pade gelahang, and pang pade payu with budgeting, recording, and household financial accountability practices. The study employs a qualitative approach using the transcendental phenomenology method through field observation, in-depth interviews, and documentation of three tenant farmer informants. The results indicate that farmers have implemented financial planning practices, simple recording, and trust-based debt management, although these have not yet been accompanied by formal reporting and systematic financial performance evaluation. This study produces a conceptual framework that positions THK values as the basis for ecologically harmonious budgeting decision-making (palemahan), the value of pade gelahang as a principle of collective accountability in debt and capital management, and the value of pang pade payu as the foundation of transparency in trust-based recording practices. The limited number of informants (three participants) restricts the generalizability of the findings, so the output of this study is positioned as contextual conceptual propositions in the household accounting practices of tenant farmers.
Co-Authors Anak Agung Ayu Intan Wulandari Eka Putri Suryantari Irene Ipal Parinding Ni Komang Urip Krisna Dewi