Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kompetif Journal of Creative Power and Ambition (JCPA)
Hasmawati Timpa
Universitas Sembilanbelas November Kolaka
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Sri Wulandari; Sasmita Nabila Syahrir; Surianto Ilham; Hasmawati Timpa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2747

Abstract

This study aims to examine the effect of Fraud Hexagon on Financial Statement Fraud in mining companies listed on the Indonesia Stock Exchange (IDX). Fraud Hexagon consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, while Financial Statement Fraud is measured using the Beneish M-Score. This study uses a quantitative approach with logistic regression analysis and purposive sampling techniques based on the companies' financial statements and annual reports for the observation period. The results show that simultaneously, the Fraud Hexagon influences Financial Statement Fraud, but partially, not all variables have a significant influence. These findings are expected to contribute to the detection and prevention of financial statement fraud in the mining secto. Keyword: Fraud Hexagon, Financial Statement Fraud, Beneish M-Score, Pertambangan.
Accountability of PBB-P2 Recording and Financial Information Quality in Supporting SDG-Based Sustainable Village Development (A Qualitative Study in Petudua Village, Kolaka Regency) Hasmawati Timpa; Iien Rohmatun Nisa; Muh. Sukran S.; Surianto Ilham; Sriayu Pracita
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (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.v4i02.1923

Abstract

This study analyzes the accountability of PBB-P2 recording and the quality of financial information as part of sustainable village development based on the Sustainable Development Goals (SDGs). The study uses a descriptive qualitative approach with a case study in Petudua Village, Tanggetada District, Kolaka Regency. Data were derived from observation, discussion, data-recording simulations, activity evaluation, and documentation involving 49 participants. The analysis focuses on taxpayer and tax-object data, revenue recording, transaction traceability, reporting, community understanding, and their relationship with financial accountability. The findings indicate that the quality of PBB-P2 recording is inseparable from the quality of taxpayer and tax-object data, administrative accuracy, staff capacity, and community understanding. Strengthening these processes can improve the reliability of financial information and reinforce accountability mechanisms. From an SDGs perspective, the strongest alignment is with SDG 16 on effective, accountable and transparent institutions and SDG 17 on domestic resource mobilization and partnerships. This study contributes an accounting perspective by positioning PBB-P2 not merely as a tax-collection issue but as a public transaction requiring documentation, recording, internal control, and accountable financial information. Because time-series revenue data, target-realization ratios, and arrears data were unavailable, the study does not claim a quantitative increase in revenue.
Co-Authors Iien Rohmatun Nisa Muh. Sukran S. Sasmita Nabila Syahrir Sri Wulandari Sriayu Pracita Surianto Ilham Surianto Ilham