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All Journal Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Informatics, Economics, Management and Science
Bertha Elvy Napitupulu
Universitas Audi Indonesia
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences

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Membangun kesadaran kolektif melalui sosialisasi Perubahan ppks menjadi PPKPT di STIE Jayakarta Oktavia Marpaung; Sita Dewi; Bertha Elvy Napitupulu; Frisca L. Siagian
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 6 No 1 (2026): TRIDHARMADIMAS (Juli 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v6i1.2562

Abstract

The change in national policy from PPKS (Prevention and Handling of Sexual Violence) to PPKPT (Prevention and Handling of Violence in Higher Education) marks an important milestone in efforts to create a safe, inclusive campus free from all forms of violence. The outreach activities conducted by the STIE Jayakarta PPKPT Task Force represent a tangible form of service to the campus community. This article aims to document the implementation process of these outreach activities and discuss their strategic significance in fostering a campus culture free from violence. A narrative approach is used to convey the dynamics of the activities and their impact on the collective awareness of the academic community. The results of these activities demonstrate an increased understanding of the types of violence as well as the mechanisms for reporting and addressing them. It is hoped that these activities can serve as a model of best practice in promoting the optimal implementation of Ministry of Education, Culture, Research, and Technology Regulation No. 55 of 2024.
The effect of the fraud hexagon on Financial statement fraud in the finance sector companies Listed on the indonesian stock exchange from 2020 -2023 Bertha Elvy Napitupulu; Muhammad Diva; Oktavia Marpaung; Frisca L. Siagian; Rudy Hedianton Saragih; Luky Yunia Wennadi
International Journal of Informatics, Economics, Management and Science Vol 5 No 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i2.2567

Abstract

Financial statements are documents that present a company’s financial information and serve as the basis for evaluating the company’s performance and financial stability. Financial statements contain information regarding the company’s management performance and reflect the company’s condition over a given business period. Every company strives to produce financial statements that are accurate, relevant, and reliable so as to demonstrate that its operations are running smoothly. Fraud is committed to manipulate financial statements so that they appear sound, relevant, and reliable. Financial statement fraud can be caused by various factors. Theories regarding the causes of financial statement fraud have evolved from the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, where the factors are pressure, opportunity, rationalization, capability, arrogance, and collusion. This study aims to analyze the influence of the fraud hexagon—comprising pressure, opportunity, rationalization, capability, arrogance, and collusion—on financial statement fraud in financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The results of the study indicate that none of the factors in the fraud hexagon had an effect on financial statement fraud at financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
Co-Authors Frisca L. Siagian Luky Yunia Wennadi Muhammad Diva Oktavia Marpaung Rudy Hedianton Saragih Sita Dewi