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FRAUD DETECTION OF FINANCIAL STATEMENTS WITH PENTAGON FRAUD ANALYSIS Fadhilah, Afifah; Deliana, Deliana; Rahman, Abdul; Afriani, Selfi
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8245

Abstract

Abstract.This study aims to determine the effect of financial stability, financial targets, external pressure, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections on financial statements fraud in Consumer Cyclicals companies listed on the Indonesian Stock Exchange (IDX) over the observation period of 2020-2024. This research is structured based on the Fraud Pentagon theory, which integrates five elements: Pressure, Opportunity, Rationalization, Compentence, and Arrogance, by testing variables related to these elements. The sampling method used purposive sampling, resulting in 78 companies meeting the criteria from 166 companies. Logistic regression analysis was used with SPSS version 29 software. The results showed that external pressure significantly influenced financial statement fraud, while financial stability, financial target, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections did not significantly influence financial statement fraud. The overall conclusion of this stud is that among the various elements of the Fraud Pentagon tested, only the Pressure element, specifically measured by External Pressure, proves to be a significant driving factor for financial statement fraud in the Consumer Cyclicals sector on the IDX.
A Morphological Analysis of Reduplication in the Javanese Short Movie Anak Lanang Nila Ulfa, Khanandya; Deliana, Deliana
ELS Journal on Interdisciplinary Studies in Humanities Vol. 8 No. 4 (2025): DECEMBER
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34050/els-jish.v8i4.48847

Abstract

This study investigates the morphological process of reduplication in the Javanese language as used in the short movie Anak Lanang. Using Rubino’s (2005) structural typology as the analytical framework, the research identifies and classifies eleven reduplicated forms found in the film’s dialogue. The data were analyzed descriptively by first extracting reduplicated items from the transcription, then categorizing them into the types that emerged: full reduplication, partial reduplication, sound-modifying reduplication, and affixed reduplication. Each item was examined for its morphological structure, part of speech, and semantic function, supported by English translations for clarity. The findings show that full reduplication is the most frequently used type, serving functions such as plurality, intensity, habitual action, and gradual processes. Partial reduplication and sound-modifying reduplication contribute to derivational and expressive meanings, while affixed reduplication—common in Austronesian languages—forms activity and behavioral nouns through the addition of the suffix –an. Overall, the study demonstrates that reduplication remains a productive and multifunctional feature of Javanese morphology, actively shaping meaning in natural conversational contexts. These results reinforce the importance of reduplication in the linguistic system of Javanese and highlight its role in everyday communication.
USING VIRTUAL WRITING TUTOR IN TEACHING WRITING TO EFL LEARNERS Zein, T. Thyrhaya; Sinar, T. Silvana; Deliana, Deliana
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 2 (2025): Volume 9, Nomor 2, June 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i2.36052

Abstract

The rapid advancement of technology has reshaped various sectors of human life, including education, where digital tools are increasingly integrated into instructional practices. Among these tools, the Virtual Writing Tutor (VWT) has emerged as a promising platform for enhancing writing instruction through real-time feedback and automated assessment. While existing studies have explored VWT’s potential in assisting writing tasks, limited research has examined its integration into a structured, pedagogically sound writing learning model. This study aims to evaluate the effectiveness of incorporating VWT within a comprehensive writing instruction model and its impact on improving students’ academic writing skills. Employing a descriptive research design, this study involved 30 undergraduate students from the English Literature Study Program at Universitas Sumatera Utara. Writing tests were administered before and after the implementation of the VWT-integrated model. Students' written outputs were assessed using VWT’s diagnostic features, focusing on coherence, grammar accuracy, vocabulary use, punctuation, and spelling. The data were analyzed descriptively to capture improvement patterns and student performance trends. The findings demonstrate that VWT significantly supports students in the writing process by helping them generate, structure, and refine their ideas with more autonomy. Students also showed improved awareness of language mechanics and vocabulary selection. A novel contribution of this study is its proposal of a VWT-integrated instructional framework that not only facilitates independent learning but also complements teacher feedback. These findings underscore the importance of embedding technological tools like VWT into writing pedagogy to enhance writing outcomes and promote learner-centered instruction in higher education.
Topic Continuity in the Short Story “The Tortoise and the Hare”: A Pragmatic Approach Silaban, Jelly Prima Krisnawati; Elchaira, Nadya; Deliana, Deliana
Journey: Journal of English Language and Pedagogy Vol. 8 No. 2 (2025): Journey: Journal of English Language and Pedagogy
Publisher : UIBU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/journey.v8i2.1705

Abstract

This study uses a discourse analysis approach to examine topic continuity in the well-known fable the Tortoise and the Hare. Based on Halliday and Hasan's cohesion theory and Givón's framework. The study investigates how linguistic devices like pronouns, repetition, and zero anaphora preserve narrative coherence. Using a qualitative descriptive method, the analysis shows that minimum interference and short referential distances are crucial for maintaining textual clarity. While definite and possessive pronouns aid in medium- and long-range topic tracking, zero anaphora and third-person pronouns are consistently employed to preserve local coherence. The results show that the fable's theme consistency is accomplished by the deliberate use of unified techniques that guarantee the traceability of characters and events rather than intricate frameworks. Notably, the text's emphasis on distinct protagonists is reflected in the lack of indefinite pronouns, which supports its didactic and moral goals. When paired with good reference management, the narrative's simplicity shows how cohesiveness can be efficiently achieved in brief textsThis study highlights how traditional tales model referential cohesiveness and use discourse strategies to support comprehension and learning. Additionally, the findings lay the groundwork for future comparative studies on topic continuity across languages and genres.
Language Attitude and Choice by Minangkabau Community: A Sociolinguistic Study in Medan Deliana, Deliana; Ganie, Rohani; Raswiy, Nilzamy
Bahasa dan Seni: Jurnal Bahasa, Sastra, Seni, dan Pengajarannya Vol. 45, No. 1
Publisher : citeus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of the research is to observe language attitude and choice of Minangkabau community residing in Medan to find out whether the people in the community have a positive or negative attitude toward Minangkabau language, and whether their language choice shows a preference toward Bahasa Indonesia, Minangkabau language, or other languages. This research was conducted in two subdistricts covering four villages in Medan. The data of this research were 400 copies of questionnaire whichcontained the respondents’ answers to 11 questions on language attitude and 18 questions on language choice. The data obtained were analyzed using Likert Scale for language attitude and domain analysis for language choice. It was found that the result of the language attitude was positive but in the language choice, respondents tended to use Bahasa Indonesia in the family, friendship, place, and media domains.
Co-Authors Abdul Rahman Afriani, Selfi Akhyar, Fadhilah Tsaqila Aslim Rasyad Ayuanda, Winda Batubara, Nisa Anggraini Br. Perangin-angin, Alemina Cut Nizma Darmawati Simanjuntak - Desfrida, Mardelia Dina Arfianti Siregar - Dwi Widayati, Dwi Eddy Setia Edi Surya, Edi Eka Nurmala Sari Elchaira, Nadya Fadhilah, Afifah Fauzi, KMS Muhammad Amin Frans Marhuasa Simamora, Arne Ganie, Rohani Hasibuan, Faninsky Aryanti La Ajina Hasibuan, Pendi Hasibuan, Raya Puspita Sari Heni Susanti, Heni Hutagalung, Geby Tarina Hutri, Kemala Ilma, Dzikri Jamaludin, Mohd Faizal Bin Jonni Parulian, Riatno Kaloko, Elsayrona Br La Ajina Hasibuan, Faninsky Aryanti Lubis, Musliadi M.Rikwan Effendi Salam Manik Marbun, Vaulina Marpaung, Budi Awan Muhammad Azmii Dalimunthe Muhammad Hafiz Muhammad Ridha Mulyani, Restria Napitupulu, Ilham Hidayah Napitupuluh, Ilham H. Nasution, Andini nabila Nasution, Hasnah Juniarni Nasution, Khairina Nila Ulfa, Khanandya Nilma Zola Nizwardi Jalinus Nugroho, Vina Nurlela Nurlela Nurlinda Nurlinda, Nurlinda Parasian, Nehemia Anugrah Parlindungan Purba, Parlindungan Purba, Sadaukur Aeroki Putri, Marta Desi Rahmah Fithriani Rahmat Widia Sembiring - Rahmayani Rahmayani Rambe, Masril Tua Rangkuti, Rahmadsyah Raswiy, Nilzamy Rihaney, Nine Rizal, Billy Affandie Rusdi Noor Rosa Sarjianto, Sarjianto Sembiring, Mira Octavia Silaban, Jelly Prima Krisnawati Simanjuntak, Ivan Fernando Sinar, T. Silvana Sinulingga, Desi Rahma Yuni Br. Siregar, Arninda Sekar Sari Sri Rosita Sukma, Sukma Surianti, Meily Suryanto Suryanto Syahputra, Rizki syahputra, Rizky T. Thyrhaya Zein Tambunan, Khairunnisa Waskito Waskito, Waskito Yohana, Romaida Yusuf, Fadel