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All Journal Ensiklopedia Research and Community Service Review Jurnal Penelitian dan Pengabdian Masyarakat
Eko Pujiyono
Universitas Pamulang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Mechanical Engineering Social Sciences Other

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Determinant Fraudulent Financial Reporting Pada Perusahaan Sektor Perbankan di Indonesia Perspektif Fraud Hexagon Theory Fadli Nuryasin; Eko Pujiyono
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/rcgaqg21

Abstract

This study aims to analyze the determinants of fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange using the Fraud Hexagon Theory approach. The variables tested include pressure, opportunity, rationalization, capability, arrogance, and collusion. This research uses a quantitative method with a panel data regression approach, based on secondary data from annual reports and financial statements for the 2023–2024 period. The results indicate that fraudulent financial reporting is influenced by internal and external factors reflected in the six elements of the Fraud Hexagon. This study highlights that pressure and opportunity tend to have a dominant role in encouraging fraud, while other variables show varying influences. The findings provide implications for regulators and investors in strengthening supervision and improving decision-making accuracy.
IMPLEMENTASI PENCATATAN BIAYA LINGKUNGAN (ENVIRONMENTAL ACCOUNTING) DAN PENINGKATAN KESADARAN SISWA TERHADAP AKUNTANSI BERKELANJUTAN MELALUI PENGELOLAAN SAMPAH SEKOLAH Ingga Mualana; Iroh Rahmawati; Eko Pujiyono
Ensiklopedia Research and Community Service Review Vol 5, No 10 (2026): Vol. 5 No. 10 Juli 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v5i10.3972

Abstract

This community service initiative aims to analyze the implementation of environmental cost recording in school waste management, assess students' awareness of sustainability accounting, and develop an environmental accounting-based learning model. The activity was conducted at SMAN 1 Kramatwatu using a descriptive-qualitative approach supported by quantitative data gathered through observation, interviews, documentation, and questionnaires. The results indicate that environmental cost recording has not yet been carried out systematically and remains bundled with general school operational costs. Student awareness regarding sustainability falls into the moderate category. Based on these findings, a waste management-based learning model was developed, integrating environmental cost recording through Project-Based Learning and Contextual Teaching and Learning approaches. This model proved effective in enhancing students' understanding of accounting and environmental awareness in a more contextual and practical manner.Keywords: environmental accounting, environmental costs, waste management, sustainability accounting.
Co-Authors Fadli Nuryasin Ingga Mualana Rahmawati, Iroh