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All Journal Ahkam: Jurnal Ilmu Syariah MUQTASID INFERENSI Jurnal Ilmiah Peuradeun Economica: Jurnal Ekonomi Islam JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Iqtishoduna: Jurnal Ekonomi Islam JAIM (Jurnal Abdi Masyarakat) Jurnal Ilmiah Edunomika (JIE) Reswara: Jurnal Pengabdian Kepada Masyarakat AL-MUTTAQIN : Jurnal Studi, Sosial, dan Ekonomi Jurnal Ilmiah ASET Journal of Applied Islamic Economics and Finance Journal of Indonesian Sharia Economics Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal International Dakwah and Communication Sharia Oikonomia Law Journal Equilibrium: Jurnal Ekonomi Syariah Journal of Economics and Public Health Journal of Citizen Research and Development Al-Infaq : Jurnal Ekonomi Islam
Siti Amaroh
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Arsad, Muhammad; Amaroh, Siti; Cahya, Bayu Tri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11778

Abstract

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is 14 companies. The research uses analytical techniques using e-views tools. The results of the study prove that: (1) external pressure which is proxied has a significant effect on the detection of fraudulent financial statements; (2) financial stability has a significant effect on the detection of financial statement fraud; (3) financial targets have a significant effect on the detection of fraudulent financial reporting; (4) change of directors (DCHANGE) has no significant effect on the detection of fraudulent financial reporting; (5) ineffective monitoring has no significant effect on the detection of fraudulent financial reporting; (6) the nature of industry has a significant effect on the detection of fraudulent financial reporting; (7) change of auditor (AUDCHANGE) has no significant effect on the detection of fraudulent financial statements; (8) the frequent number of CEO's picture (CEOPICT) has a significant effect on the detection of financial statement fraud; and (9) collusion (COL) has no significant effect on the detection of financial statement fraud. Keywords: Fraud Hexagon, External Pressure, Financial Stability
PENGARUH ISLAMIC QUALITY OF WORK LIFE, WORK FAMILY CONFLICT, DAN KOMPENSASI TERHADAP TURNOVER INTENTION PENGRAJIN BATIK Apriliyani, Umi; Amaroh, Siti
Al-Infaq: Jurnal Ekonomi Islam Vol. 11 No. 1 (2020)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

Penelitian ini bertujuan untuk menganalisis dan memahami signifikansi pengaruh Kehidupan Kerja Islam terhadap intensi turnover, signifikansi pengaruh Konflik Keluarga Kerja terhadap intensi turnover, dan signifikansi pengaruh Kompensasi terhadap intensi turnover pada pengrajin Industri Batik Tulis Bakaran di Juwana Pati . Jenis penelitian ini termasuk dalam analisis kuantitatif interpretatif. Penelitian ini menggunakan metode purposive sampling dalam menentukan sampel. Jumlah responden adalah 200 pengrajin. Metode pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi, dan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis dengan program aplikasi perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa Kualitas Kehidupan Kerja Islami memiliki pengaruh positif dan signifikan terhadap intensi turnover, Konflik Keluarga Kerja memiliki pengaruh negatif dan signifikan terhadap intensi turnover, dan Kompensasi memiliki pengaruh positif dan signifikan terhadap intensi turnover.
Co-Authors Abdul jalil Amin Kuncoro, Amin Apriliyani, Umi Ari Kristin Prasetyoningrum Arifa, Denissa Arsad, Muhammad Athoillah, Muhammad Hikam Badingatus Solikhah Bayu Tri Cahya Fasya, Muhammad Ardian Ghassani, Amalina Husain, Husna Husnurrosyidah, Husnurrosyidah Irawan, Arya Andi Istianah Istianah Khoirunnisa, Awaliyatu Lukmanul Hakim Masturin Masturin Mawaddah, Romdhonah Zahrotul Muhammad Ilham Bakhtiar Nasichah, Chanif Nazarudin, M Faruq Nida, Rahma Sofia Ningsih, Endang Nisa, Yasinta Khoirun Nur, Silva Maulida Restuti, Dwi Putri Shofi, Zuhaida Risqi Maya Syafa'at, Wahyu Valencia, Eka Lintang Widyaningtias, Ayu Zahro, Siti Mudrikatuz Zou, Guijiao