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All Journal Capture : Jurnal Seni Media Rekam Studi Akuntansi, Keuangan, dan Manajemen
Falasifah, Anna
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Representasi Kesenian Tradisi Lenong Betawi Pada Tayangan Drama Komedi Nglenong Nyok Di Trans TV Falasifah, Anna; Sugihartono, Ranang Agung
Capture : Jurnal Seni Media Rekam Vol. 5 No. 2 (2014)
Publisher : Seni Media Rekam ISI Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5747.68 KB) | DOI: 10.33153/capture.v5i2.687

Abstract

This discussion is intended to know the form of display of comedy drama of Nglenong Nyok, and how this comedy drama represents lenong Betawi traditional art in its display. This study was a descriptive qualitative study using an embedded single strategy. Source of data obtained from informants, documents, books, audio-visual displays, and internet. The sampling technique used was purposive sampling. Data were analyzed using an interactive model. The results showed that Nglenong Nyok is an event with a sitcom format, which looks at the troubleshooting at the end of each episode within 30 minutes and the fourth element which is characteristic of a sitcom that is the fact that the story is presented, the language used, characters, and place. Overall, the comedy drama of Nglenong Nyok as an adaptation display can represent a lenong show into the display, although the production process has undergone development in some elements. Still keepholding on guidelines (grip, Java) of the showlenong Betawi is evidence that the comedy drama of Nglenong Nyok is able to represent the lenong show in the middle of the television business that requires the program makers to be more concerned with profit than the quality. Keywords: representation, Lenong, Betawi, Nglenong Nyok, and Trans-TV
Hexagon Theory dalam mendeteksi Fraudulent Financial Reporting Perusahaan BEI Falasifah, Anna; Titisari, Kartika Hendra; Istiatin, Istiatin
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3588

Abstract

Purpose: This study aims to provide empirical evidence of the influence of the hexagon theory on financial reporting fraud in telecommunications companies on the IDX with an observation period of 2019-2023. Methodology/Approach: This study uses secondary data. The hexagon theory as an independent variable includes elements of stimulus, financial stability, external pressure, personal financial needs, opportunities, nature of industry, external auditor quality, capabilities, rationalization, ego and collusion. Financial reporting fraud is measured by the fraud score model. Results/Findings: Data analysis with multiple linear regression provides empirical evidence that financial stability, nature of industry, capabilities, and ego have an effect on financial reporting fraud. Conclusions: Not all elements of the Hexagon Theory are capable of detecting fraudulent financial reporting. Out of the six elements, only four can detect it: the pressure (stimulus) element from the FS proxy, the opportunity element from the NoI proxy, the rationalization element from the CIA proxy, and the ego element from the FNCP proxy. However, this does not apply to the other variables, which show no influence of the Hexagon Theory in detecting FFR. These variables include pressure (stimulus) from the FT, EP, and PFN proxies, opportunity from the IM and EAQ proxies, capability from the CID proxy, and collusion from the CWGP proxy. The independent variables in this study contribute 17.9% to FFR. Limitations: The study used purposive sampling with a sample size of 20 telecommunications companies listed on the IDX. This is a quantitative study with secondary data. Contribution: To reduce financial reporting fraud, management needs to pay attention to the stimulus factor from the Financial Stability (FS) proxy, opportunity from the Nature of Industry (NoI) proxy, rationalization from the Change in Auditor (CiA) proxy and ego from the frequent number of CEO's picture (FNCP) proxy.
Representasi Kesenian Tradisi Lenong Betawi Pada Tayangan Drama Komedi Nglenong Nyok Di Trans TV Falasifah, Anna; Sugihartono, Ranang Agung
Capture : Jurnal Seni Media Rekam Vol. 5 No. 2 (2014)
Publisher : Seni Media Rekam ISI Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/capture.v5i2.687

Abstract

This discussion is intended to know the form of display of comedy drama of Nglenong Nyok, and how this comedy drama represents lenong Betawi traditional art in its display. This study was a descriptive qualitative study using an embedded single strategy. Source of data obtained from informants, documents, books, audio-visual displays, and internet. The sampling technique used was purposive sampling. Data were analyzed using an interactive model. The results showed that Nglenong Nyok is an event with a sitcom format, which looks at the troubleshooting at the end of each episode within 30 minutes and the fourth element which is characteristic of a sitcom that is the fact that the story is presented, the language used, characters, and place. Overall, the comedy drama of Nglenong Nyok as an adaptation display can represent a lenong show into the display, although the production process has undergone development in some elements. Still keepholding on guidelines (grip, Java) of the showlenong Betawi is evidence that the comedy drama of Nglenong Nyok is able to represent the lenong show in the middle of the television business that requires the program makers to be more concerned with profit than the quality. Keywords: representation, Lenong, Betawi, Nglenong Nyok, and Trans-TV
Co-Authors Istiatin, Istiatin Kartika Hendra Titisari Sugihartono, Ranang Agung