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THE IMPACT OF FINANCIAL STATEMENT FRAUD THROUGH THE FRAUD HEXAGON ON CONSUMER CYCLICALS SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 Hakim, Mohamad Zulman; Hamdani; Galang Reza Firdaus Budiutomo; Yola Dyfa Meisari; Helen Retno Wulandari; Thorik Satria Ilmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.201

Abstract

The objective of this study is to collect empirical evidence regarding the Factors in the Fraud Hexagon Theory that can be used to detect financial statement fraud. The case study of the Consumer Cyclical Sector on the IDX in the range of 2020-2022 is used in testing the Fraud Score model. In this analysis, 89 Consumer Cyclicals companies serve as samples, purposeful sampling is used to select samples, in this study, financial statement fraud (KLK) is the dependent variable. The independent variables used are financial targets, financial stability, external pressure, CEO education, political connections, state-owned enterprises, external auditors, rationalization, and CEO duality. EViews version 13 testing software was used for data analysis of multiple linear regression analysis. This study shows that financial statement fraud is significantly influenced by external pressure and rationalization. There is no statistically significant correlation between financial objectives, financial stability, and rationalization.
HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? Hakim, Mohamad Zulman; Hamdani; Hustna Dara Sarra; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.230

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements This study aims to analyze the effect of Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.
GREEN ECONOMY IMPLEMENTATION STRATEGY FOR MSMEs IN ACEH BESAR TO ENCOURAGE SUSTAINABLE ECONOMIC DEVELOPMENT Saiful Bahgia; Sari Yulis Terfiadi; Hamdani; Hasbi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4078

Abstract

The Sustainable Development Goals (SDGs) are a global agenda consisting of 17 main goals and 169 targets that cover social, economic, and environmental dimensions simultaneously. Overall, many MSMEs still implement conventional and non-environmentally friendly business practices. This study aims to identify suitable strategies for MSMEs in implementing the green economy concept and the impact on sustainable economic development in Aceh Besar Regency. This research is a field research, with a quantitative approach. The research sample amounted to 50 MSMEs consisting of 30 culinary sectors (70%) and 20 artisan sectors (30%). Data collection techniques through questionnaires, interviews and direct observation of MSMEs. Data analysis through quantitative methods with a SWOT analysis approach and Internal Factor Analysis (IFAS) and External Factor Analysis (EFAS) to formulate suitable strategies for MSMEs. The results of the study show that the IFAS analysis obtained a result of 3.8 as (X) and the EFAS analysis obtained a result of 3.4 as (Y), after obtaining these results, an alternative aggressive strategy (SO) was obtained in implementing the concept of green economy and sustainable economic development in Aceh Besar Regency. So that MSMEs currently have the potential of resources, management and products in utilizing cooperation opportunities to maximize marketing, knowledge and environmental awareness as well as regulatory support from the local government. Therefore, the results of this study can be used as a theoretical basis in the preparation of strategic policies by the government. The follow-up suggestions from the results of this study are in the form of a participatory approach as an approach that aims to be able to develop the capacity of MSMEs through training, workshops and technical guidance in the context of implementing a green economy in Aceh Besar Regency based on the phases that have been put forward in this study.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. INDRA MIGAS BERSAMA Permatasari, Reskia Dwi; Norlena; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.53

Abstract

In terms of business turnover/circulation of a 3kg LPG agent, there are two types, namely business turnover/circulation that has been subject to Final Income Tax and business turnover/circulation that is not subject to Final Income Tax. PT. Indra Migas Bersama is a company operating in the oil and gas sector as a supplier or agent for 3 kg LPG gas cylinders in collaboration with PT. Pertamina Patra Niaga. The purpose of this research is to determine the calculation of Corporate Income Tax carried out by PT. Indra Migas Bersama 2020 and to provide Corporate Income Tax calculations in accordance with Law no. 36 of 2008. The method used in this research is descriptive quantitative, the quantitative data obtained by the author is then processed and analyzed to explain the process of calculating corporate income tax at PT. Indra Migas Bersama. From the research results, it shows that PT. Indra Migas Bersama has carried out its tax obligations well, but is still mistaken in calculating its corporate income tax.
PELATIHAN PENINGKATAN TENAGA KEOLAHRAGAAN TERKAIT TALENT SCOUTING UNTUK PELATIH EKSTRAKULIKULER DAN GURU PJOK Hamdani; Sapto Wibowo; Muchamad Arif Al Ardha; Mochamad Ridwan; Moh. Fathur Rohman
Laksana Olahraga Vol. 3 No. 01 (2025): Volume 03, Nomor 01, 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/laksanaolahraga.v3i01.71184

Abstract

Sports talent development is a crucial foundation for building a sustainable sports achievement system. In Magetan Regency, talent identification is still commonly conducted naturally without scientific approaches, leading to suboptimal development of young athletes' potential. This community service focuses on enhancing the capacity of physical education (PE) teachers and sports coaches to identify students' sports talents using the sport search method supported by information technology. The program aims to equip participants with skills to apply physical tests, psychological questionnaires, and behavioral observations to help determine the most suitable sports disciplines. The implementation methods include preliminary studies, material and instrument development, pilot training, full-scale training, monitoring, and dissemination. The results show significant improvement in participants’ knowledge and skills, along with refinement of the sport search instruments based on feedback. This program is expected to accelerate talent development and improve sports quality in Magetan Regency systematically and sustainably.
Forum Kemitraan Polisi Masyarakat dan Pemolisian Masyarakat: Kajian Implementasi Peraturan Kepolisian RI Nomor 1 Tahun 2021 tentang Pemolisian Masyarakat Saliro, Sri Sudono; Kholdi, Faldini; Vitranilla, Yudith Evametha; Hamdani
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 1 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i1.3392

Abstract

This study aims to see how effective the implementation of the Republic of Indonesia National Police Regulation Number 1 of 2021 concerning Community Policing by the Community Police Partnership Forum in Tekarang District is?, and what are the supporting and inhibiting elements in the implementation of the Regulation?. This study uses empirical law, which is a legal research method with a field research approach or factual conditions that occur in the social environment. To obtain data, researchers use observation and interview guidelines. Based on the results of the study, it was found that the application of the law to the Republic of Indonesia National Police Regulation Number 1 of 2021 concerning Community Policing by the Community Police Partnership Forum in Tekarang District has not been implemented effectively, and that the supporting factors include: the legal factor itself, law enforcement factors and community factors, while the inhibiting factor is the law enforcement factor which is only limited to the formation of the Community Police Partnership Forum (FKPM), but there is no work program. In addition, the facility factor is the absence of the Community Police Partnership Center (BKPM) and the factor of minimal public awareness and understanding of FKPM and community policing.
PRODUCTIVE WAKAF AS A STRATEGY TO SUPPORT THE ECONOMY OF THE PEOPLE Jumadiah; Hamdani; Sutriani; Nurdan; Mustika Amri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4309

Abstract

Waqf is one of the economic instruments of the people that can be used for the economic empowerment of the people. Basically, waqf is productive in the sense that it must produce because waqf can fulfill its purpose if it has produced where the results are used according to its intended purpose (mauquf alaih). This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The purpose of this study is to provide information related to waqf management. The results of the study show that the implementation of productive waqf to improve Islamic economic welfare can be carried out with various applications with development design models, including establishing mosques (places of worship), business shops, gas stations or gas stations, banking, offices, multi-purpose halls, photocopying, apartments or boarding houses, hotels, and others so as to achieve general benefits as a benefit for the people with social, economic, and cultural development of the community.
The Development of Islamic Maritime Civilization on the East Coast of Sumatra during 17th-18th Centuries Affan, Muhammad; Thohir, Ajid; Hamdani; Suaedy, Ahmad
Indonesian Journal of Islamic Literature and Muslim Society Vol. 8 No. 2 (2023): December 2023
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v8i2.8573

Abstract

Abstract The following research aims to discuss the development of Islamic maritime civilization on the East Coast of Sumatra during the 17th to 18th centuries AD. What sultanates represented the Islamic maritime civilization on the East Coast of Sumatra from the 17th to the 18th century AD and what were the characteristics of the Islamic maritime civilization on the East Coast of Sumatra that developed during this period are the two questions raised in this research. To answer these two questions, this research uses the historical research method with research steps that include heuristics, criticism, interpretation, and historiography. The search for sources was conducted through literature research. The results of the research itself are expected to have positive implications for the development of the history of Islamic civilization in the archipelago, especially in the field of Islamic maritime civilization which has been neglected. The research concluded that the Islamic maritime civilization on the East Coast of Sumatra was represented by sultanates such as Aceh, Siak, Deli, Serdang, Langkat, and Asahan. These sultanates were sultanates with brown water civilization because they placed the center of their power downstream of the river. Nevertheless, their maritime capabilities have reached green water cruising and blue water cruising. Keywords: Islamic maritime civilization, Islamic history, maritime history, sultanates, East Coast of Sumatra    
PENGARUH PENGGUNAAN MEDIA PEMBELAJARAN SIMULASI PHET TERHADAP HASIL BELAJAR MATEMATIKA MATERI BILANGAN PECAHAN KELAS IV SDN 36 PONTIANAK SELATAN Syahrabanu, Indik; Hamdani; Kresnadi, Hery
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34977

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan media pembelajaran Simulasi PhET terhadap hasil belajar matematika materi bilangan pecahan peserta didik kelas IV SDN 36 Pontianak Selatan. Metode penelitian yang digunakan adalah eksperimen dengan bentuk penelitian Quasi Experimental Design dengan jenis Nonequivalent control group design. Sampel pada penelitian ini adalah peserta didik kelas IVa dan IVb dengan data yang diperoleh berupa pre-test dan posttest soal uraian. Hasil penelitian menunjukkan bahwa terdapat pengaruh pengaruh penggunaan media pembelajaran Simulasi PhET terhadap hasil belajar matematika materi bilangan pecahan peserta didik kelas IV SDN 36 Pontianak Selatan. Hal ini dilihat dari hasil pengujian hipotesis diperoleh kesimpualan bahwa terdapat perbedaan rata-rata hasil belajar antara kelas eksperimen dan kelas kontrol. Selain itu, hasil dari pengujian effect size diperoleh nilai effect size untuk sebesar 0,500066 yang tergolong kedalam kategori sedang. Ini menunjukkan Simulasi PhET berpengaruh terhadap hasil belajar matematika materi pecahan kelas IV
Mathematical Creative Thinking Ability of Vocational School Students in Solving Composition Function Problems Sabaruddin; Marzuki; Zaiyar, M.; Hamdani; Qalbi, Dailla
Mosharafa: Jurnal Pendidikan Matematika Vol. 12 No. 4 (2023): October
Publisher : Department of Mathematics Education Program IPI Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/mosharafa.v12i4.1193

Abstract

Kemampuan berpikir kreatif matematis sangat penting bagi siswa sekolah kejuruan, baik dalam memecahkan masalah matematika maupun dalam karir profesionalnya di masa depan. Namun fakta menunjukkan bahwa keterampilan ini tidak cukup ditekankan. Penelitian ini bertujuan mengkaji secara komprehensif kemampuan berpikir kreatif matematis pada berbagai level kemampuan matematika: rendah, sedang, dan tinggi. Penelitian menggunakan pendekatan deskriptif kualitatif, melibatkan 73 siswa kelas sebelas, sekolah kejuruan di Kota Langsa. Instrumen penelitian berupa tes, terdiri dari lima soal yang dirancang untuk menilai kemampuan berpikir kreatif terkait fungsi komposisi, serta wawancara untuk tambahan wawasan kualitatif. Analisis data dilakukan melalui reduksi data, penyajian data, dan verifikasi. Hasil analisis menunjukkan bahwa kemampuan berpikir kreatif siswa dalam konteks fungsi komposisi sebagian besar berada pada kategori rendah, sedangkan kemampuan sedang dan tinggi kurang dominan. Terdapat kebutuhan mendesak untuk menumbuhkan praktik berpikir kreatif untuk memastikan bahwa lulusan sekolah kejuruan dibekali dengan baik untuk menjadi pekerja produktif di berbagai sektor. The ability to engage in mathematical creative thinking is essential for vocational school students, both in solving mathematical problems and in their future professional careers. However, current observations indicate that this skill is not sufficiently emphasized. This study aims to comprehensively examine mathematical creative thinking abilities across different levels of mathematical proficiency: low, medium, and high. Employing a qualitative descriptive approach, the study involved 73 eleventh-grade students from a vocational school in Langsa City. The research instruments included a test consisting of five questions designed to assess creative thinking abilities related to composition functions, as well as interviews for additional qualitative insights. Data analysis was conducted through data reduction, data presentation, and verification. The analysis results indicate that students' creative thinking abilities in the context of composition functions are predominantly in the low category, with medium and high abilities being less prevalent. There is a pressing need to foster creative thinking practices to ensure that vocational school graduates are well-equipped to become productive workers across various sectors.
Co-Authors -, M Saleh Abdul Holik, Abdul Abdur Rahmanesa Abubakar, Al Asri Ade Mirza Adi Sastra Pengalaman Tarigan Adisastra Pengalaman Tarigan Affan, Muhammad Afriana Agung Hartoyo Agustin Agusviyanda Agusviyanda Ahmad Alim Bachri Ahmad Suaedy Ahmad Yani T Aida Ajid Thohir Al Asri Abubakar Alahuddin Ali Nurhadi Alin Riani Alvina Anggraini Alwi Amanti, Anggi Tias Ambar Lukitaningsih Amel Anam, M Khairul Andarini Rani Prabowati Andi Azhar, Andi Azhar Andi Tenri Kawareng Andri Setiadi Anggreani, Desi Anindita Septiarini, Anindita Anna Noviana Anria, Reni Aqiilah, Dian Arby, Syahroni Ariani, Linda Asep Nursangaji Ashari, Ari Asmaji Asparizal As’ady, Mustofa Atma Hayat Audina, Nia Aulia Nur Azizah Aulia Sandhi Kurniawan Ayu Oktaviani, Ayu Azizatur Rahmah Azwar Yunus Bagio Basuki Bela Barus Beni Satria Cahyadi Supyansuri Charli, Chintya Ones Cuhenda Darul Ilmi Dealita, Nur Dede Suratman Dhea Zatira Dian Ahmad BS Dimyati, Arjun Dwi Patlan Dona Fitriawan Dyah Nuri Mardania Edy Yusmin Eka Boby Febrianto Eka Wahyuningsih Elsa Audia Utami Eni Suharti erfandari, ovy Erlinda, Susi Fadilah Nur Nasution Fahmi, Nuzulul FARMIATI, JOSI Fatimah Fitri Fauzah Nur Aksa Fauzan Misra Febrianto, Hendra Galuh Feti Fahmimroah Fifri Haryati Firman Hakiki Fuadi Gadis Afriani Gadis Ayu Rizky Darmala Galang Reza Firdaus Budiutomo Ganefi Gerrit M. Pentury Ginanjar, Igus Rahmat Gunadi Gundur Guslaili, Rafika Gustiar Martua Siregar Hadi Asnal, Hadi Hakim Muttaqim Hakim, Mohamad Zulman Hakim, Syahirman Halini Hamdani Hamdani Hartoyo , Agung Hasbi Heddy Setiawan Helen Retno Wulandari Heni Listiana Hery Kresnadi Hidayat Hersan Pratama Hikmatul Fadhilah Sianipar Hilmi Hilmi Husna Husni Pasarela Hustna Dara Sarra Ibnu Yasier Ida Ayu Putu Sri Widnyani Ihsanuddin Ijal Fahmi, Ijal Ilda Melisa Ilham Nuzul Firman Illahi, Kurnia Fitri Imam Hidayat Innaufal, Ilham Trialdi Intan Rahmawati Iqbal, Muhammad Iqbal IRWANSYAH ISKANDAR Ismail Isnan Murdiansyah Iswadi Jamaris, Muhammad Joko Susetyanto Jordy, Steven Julia Julpandi Jumadiah Junaidi Junaidi Jungjungan, Muhammad Arisandi Karmana, Dedi Karnilawati KHOIRUNNISA Kholdi, Faldini Kudadiri, Parlindungan Lukman M. Rasyidin M. Rimawan Maghfirah, Nurul Mahmud Mahyiddin Maimun Malia, Rezqi Markus Suryoutomo Marzuki Mazidah, Isti'anatul Melinda Wijaya Melsa Putri Mikrad mikrad Mochamad Ridwan Moh. Fathur Rohman mohamad rifat Mohamad Zulman Hakim Mohammad Ali Al Humaidy Mohammad Solekhan Mokhlis Muchamad Arif Al Ardha Muchimah Muhammad Arief Solihin Muhammad Bambang Firdaus Muhammad Dirhamsyah Muhammad Habil Muhammad Hatta Muhammad Rasyid Ridha MUHAMMAD RIZAL Muhammad Rizki Asrul Muhammad Rusdiansyah Muhammad Shohibuddin Muhibuddin Mukhtar Mulyani, Nani Mustika Amri N.A, Randi Nafa Salsabila Neneng Nurlaila Ni Made Dwi Puspitawati Nonik Kusuma Ningrum Nor Hikmah Norlena Novika Rosari Novrayhan Rahmadika Mr Nugraha, Billy Nur Efendy, Agik Nur Sulistyo Budi Ambarini Nurcahya Nurdan Nurfadilah Siregar Nuri Wahda Salsabila Usmany Nurmasyitah Nurmisba Ovriyaidn Pangesti, Rizka Dhilla Dwi Paridah Hannum Pasaribu, Revi Lestari Permatasari, Reskia Dwi Pratama, Rizky Puji Muniarty Puput Qalbi, Dailla Qomaruddin R.Wisnu Fergy Pamungkas Rahma Fitri Rahmaddeni Rahmaddeni Ramadhan, Yogi Rifansyah Reniawaty, Dewi Rika Savitri Rikko kurnia fitra Rikko kurnia fitra Rini Andriani Rivanthio, Tubagus Riko Rizka Donny Agung Saputra Robiatul Andawiyah Rohwati, Siti Romi Asmara Rustam Efendi Sabaruddin Sadiandra Safrika Saiful Bahgia Saleh, M Sandy Prabowo Sapto Wibowo Saputra, Syifa Sari Yulis Terfiadi Sarwo Eddy Wibowo Saryana Satryawati Septiza Siti Anisah Siti Chanifah Siti Lathifah, Suci Slamet Sofyan Jafar Soleha Sonia Nadia Muslimah Sopan Hidayat Sri Murni Sri Sudono Saliro Sugiatno . Suharno, M.Iqbal Suharno, Muhammad Iqbal Susandri, Susandri SUSANTI Susetyanto, Joko SUSI ERLINDA Sustari Alamsyah Sutriani Syabarrudin, Agus Syadella Nur Aqilla Syahrabanu, Indik Syaiful Amin Syamsul Rizal T.Sy Eiva Fadha Tahir, Muhlis Tajul Munir Tasya Hiana Cecilia Teuku Yudi Afrizal Thorik Satria Ilmi Tiara Tomo Djudin Tri Ananda Muhammad, Vajrel Triyani Arita Fitri Tulili, Hadie Pratama Tuty Ningsih Udiannoor Ulfah Fajarini Uliyah, Siti Wahyu Wahyu Sulaksono WAHYUDI Wahyudin Wedra Aprison Widia Winata, Nugraha Pandu Yanti, Asri Vivi Yola Dyfa Meisari Yudith Evametha Vitranilla Zaiyar, M. Zubaidah R, Zubaidah ZUBIR Zulfadli