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Fraud Hexagon Elements as a Determination of Fraudulent Financial Reporting in Financial Sector Services Maryani, Neni; Natita, Rendi Kusuma; Rudiana, Rudiana; Herawati, Tuti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4136

The goal of this study is to examine the impact of all fraud factors. Hexagon Model in order to detect fraudulent financial reporting which will form a fraudulent financial reporting based on the fraud hexagon elements. The test for determining the elements of the fraud hexagon that affect fraudulent finan-cial reporting will use the Wald Test and G Test, the likelihood ratio test using the stepwise regression and forward regression methods. Furthermore, the fea-sibility test model will be carried out. If the model formed does not pass the series of tests, there will be some improvements to the model to test the regres-sion specification error test (RESET). This is the strength of this study if we compare to previous studies. This Study shows that The Opportunity is viewed from the ineffectiveness of the supervisor, and the change of the chairman of the internal auditor influences fraudulent financial reporting. Other causes include financial target pressure, external pressure, and personal financial demands; Opportunity in terms of external auditor quality; Rationalization based on external auditor change and audit opinion; Capability that is seen from a change of directors; The amount of images of CEOs and CEO politicians demonstrates arrogance; and collusion which is reviewed from the amount of audit fee has no effect on Fraudulent Financial Reporting.

Green Economy, Technology, People and Industrial Tourism (Get Points) Natita, Rendi Kusuma; Septiarini, Eka; Abdullah, Riono Aulia
International Journal of Research in Community Services Vol 6, No 1 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i1.845

Rapid technological and economic advancement has resulted in the proliferation of environmentally detrimental products and consumption patterns, significantly impacting the environment. Plastic pollution has emerged as a critical environmental concern, with Indonesia ranking fifth among the world's largest plastic waste producers. Annually, Indonesia generates approximately 7.8 million tons of plastic waste, of which 4.9 million tons are inadequately managed. For an extended period, Indonesia relied on a linear economic model characterized by a "take-use-dispose" approach. However, a transition towards a circular economic model is currently underway. In response to the significant environmental challenge posed by plastic waste pollution in Indonesia, the government has strategically introduced the Green Economy initiative. This innovative framework, an integral component of Indonesias 2025-2045 Long-Term Development Plan (RPJPN), is founded upon a robust and balanced approach that prioritizes three core pillars: economic prosperity, social equity, and environmental sustainability. In response to these challenges, the researchers devised the "Get Points" program, an acronym for Green Economy, Technology, People, and Industrial Tourism. This program was implemented at Ekowisata Cimenteng, located in Cipageran, North Cimahi District. The primary objective of this initiative is to address plastic waste management concerns while simultaneously fostering economic growth within local communities and among stakeholders. The program was executed through an outreach methodology, accompanied by pre- and post-tests for evaluation purposes. Comparative analysis of the pre- and post-test results revealed a notable increase in participant comprehension of plastic waste management issues. This enhancement was achieved through the integration of financial management seminars, digital marketing workshops, and 3D printing workshops, thereby facilitating economic growth for Ekowisata Cimenteng, local communities and stakeholders.

Analisis Financial Distress Menggunakan Metode Altman Z-Score, Springate, Zmijewski Hendiansyah, Asep; Natita, Rendi Kusuma
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i3.56541

Financial distress adalah kondisi di mana sebuah perusahaan menghadapi kesulitan keuangan yang membuatnya tidak mampu memenuhi kewajibannya kepada para kreditur. Keadaan ini sering kali menjadi salah satu penyebab terjadinya kebangkrutan. Penelitian ini bertujuan untuk mengetahui perbedaan antara model Altman, Springate, dan Zmijewski serta untuk mengidentifikasi model prediksi yang paling akurat dalam mengantisipasi financial distress. Dasar teori penelitian ini berasal dari teori sinyal. Sample yang digunakan dalam penelitian ini adalah perusahaan teknologi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023. Dari proses pengumpulan data, diperoleh 20 perusahaan dengan total 80 sampel penelitian. Metode analisis yang digunakan meliputi analisis deskriptif, uji normalitas, uji paired sample t-test, serta analisis melalui rumus berdasarkan pada ketiga model prediksi financial distress. Hasil penelitian menunjukkan adanya perbedaan yang signifikan di antara ketiga model dalam memprediksi financial distress. Model Zmijewski sebagai model dengan tingkat akurasi tertinggi, mencapai 91,25%, dengan kesalahan (type error II) sebesar 8,75%.

Green Economy, Technology, People and Industrial Tourism (Get Points) Natita, Rendi Kusuma; Septiarini, Eka; Abdullah, Riono Aulia
International Journal of Research in Community Services Vol. 6 No. 1 (2025)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i1.845

Rapid technological and economic advancement has resulted in the proliferation of environmentally detrimental products and consumption patterns, significantly impacting the environment. Plastic pollution has emerged as a critical environmental concern, with Indonesia ranking fifth among the world's largest plastic waste producers. Annually, Indonesia generates approximately 7.8 million tons of plastic waste, of which 4.9 million tons are inadequately managed. For an extended period, Indonesia relied on a linear economic model characterized by a "take-use-dispose" approach. However, a transition towards a circular economic model is currently underway. In response to the significant environmental challenge posed by plastic waste pollution in Indonesia, the government has strategically introduced the Green Economy initiative. This innovative framework, an integral component of Indonesias 2025-2045 Long-Term Development Plan (RPJPN), is founded upon a robust and balanced approach that prioritizes three core pillars: economic prosperity, social equity, and environmental sustainability. In response to these challenges, the researchers devised the "Get Points" program, an acronym for Green Economy, Technology, People, and Industrial Tourism. This program was implemented at Ekowisata Cimenteng, located in Cipageran, North Cimahi District. The primary objective of this initiative is to address plastic waste management concerns while simultaneously fostering economic growth within local communities and among stakeholders. The program was executed through an outreach methodology, accompanied by pre- and post-tests for evaluation purposes. Comparative analysis of the pre- and post-test results revealed a notable increase in participant comprehension of plastic waste management issues. This enhancement was achieved through the integration of financial management seminars, digital marketing workshops, and 3D printing workshops, thereby facilitating economic growth for Ekowisata Cimenteng, local communities and stakeholders.

PENGARUH TAX AMNESTY DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Binekas, Bani; Natita, Rendi Kusuma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14100

This study measures the influence of tax amnesty and tax rates on taxpayer compliance with the aim of providing further understanding to those implementing tax amnesty programs and setting tax rates. The indicators used to measure taxpayer compliance include timely submission of tax returns; no tax arrears for any type of tax, except for tax arrears that have been approved for installment payments or deferred tax payments; financial statements audited by a public accountant or government financial supervisory agency with an unqualified opinion for three consecutive years; and no convictions for tax-related crimes based on a final court decision within the last five years. The indicators for tax amnesty include taxpayer knowledge of the tax amnesty program, taxpayer understanding of the tax amnesty program, taxpayer awareness of the tax amnesty, and the benefits of the tax amnesty program for taxpayers. The indicators for the tax rate variable include proportional rates, fixed rates, progressive rates, and regressive rates. This research aims to test hypotheses, typically explaining the nature of certain relationships or determining the independence of two or more factors in a situation. This study employs an explanatory method, wherein the researcher seeks to identify the causes of one or more issues. The results of the study indicate that taxpayer compliance is influenced by tax amnesty.

The influence of Environmental, Social, Governance (ESG) and leverage on the cost of capital (empirical study on mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period) Yulianty, Nia; Natita, Rendi Kusuma
Journal of Economics and Business Letters Vol. 6 No. 1 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i1.1592

The primary objective of this investigation centers on evaluating the impact exerted by Environmental, Social, and Governance (ESG) factors together with leverage upon capital costs among mining corporations listed on the Indonesia Stock Exchange spanning the 2022–2024 interval. A quantitative methodology was employed, drawing upon secondary datasets sourced from audited annual reports, dedicated sustainability disclosures, and publicly available financial documentation. Through purposive sampling criteria, a cohort of 14 mining entities was delineated, yielding 42 firm-year observations for empirical scrutiny. ESG efficacy was quantified via a composite index aligned with Global Reporting Initiative (GRI) Disclosure Standards 2021, leverage was operationalized through the Debt-to-Equity Ratio (DER), and capital costs were proxied by the Weighted Average Cost of Capital (WACC). Rigorous preprocessing incorporated classical assumption validations, culminating in multiple linear regression analysis facilitated by IBM SPSS Statistics version 25. Empirical outcomes revealed that ESG disclosures manifest no discernible influence on capital costs, standing in stark juxtaposition to leverage, which demonstrated a negative and statistically robust association therewith. Collectively, ESG alongside leverage were found to significantly shape financing expenses, underscoring a synergistic explanatory mechanism. These results illuminate the preeminence of strategic debt management over sustainability signaling in modulating capital costs within Indonesia's mining landscape during the study window a nuance attributable to sectoral capital intensity and nascent ESG differentiation. By furnishing substantive evidence on the interplay of financial engineering and non-financial governance metrics, this inquiry enriches theoretical discourse on cost determinants within emerging market contexts, offering actionable insights for corporate treasurers navigating volatility-prone resource sectors.

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