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All Journal Jurnal Ekonomi Dan Bisnis Jurnal Bina Akuntansi Jurnal Ekonomika dan Bisnis Jurnal Litbang Kota Pekalongan Jurnal Bingkai Ekonomi (JBE) Economicus: Jurnal Ekonomi dan Manajemen Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Safari : Jurnal Pengabdian Masyarakat Indonesia Transformasi: Journal of Economics and Business Management Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Pengabdian Masyarakat Indonesia Sejahtera Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomika dan Bisnis Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Aria Mulyapradana
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Bina Akuntansi

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ANALISIS DETERMINAN FRAUD DALAM DISTRIBUSI BANTUAN SOSIAL: PERSPEKTIF FRAUD TRIANGLE Sari, Fangela Myas; Elshifa, Aria; Aria Mulyapradana
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.702

Abstract

The purpose of the study was to determine the effect of financial misstatement and the fraud triangle on social assistance fraud. The respondents of the study were 30 employees of the Batang Regency Social Service. Purposive sampling was used in this study. The analysis technique used convergent validity test, reliability test, discriminant test, structural model evaluation, and hypothesis testing with path coefficients. The results of the hypothesis testing analysis showed that the financial misstatement and opportunity variables did not have a significant effect on social assistance fraud at the Pekalongan Regency Social Service. The pressure and rationalization variables had a significant effect on social assistance fraud at the Batang Regency Social Service. Keywords: Financial misrepresentation, Fraud triangle, Social assistance
Co-Authors Aghus Jamaludin Kharis Ahmad Zada Naf’an Aria Elshifa Aria Elshifa Ary Dwi Anjarani Ary Dwi Anjarini Asyarotun Asyarotun Asyoratun Asyoratun Budi Nugraha Dava Putri Isneta Dita Oktaviana Dwi Anjarini, Ary Dwirainaningsih, Yustiana Dwi Elshifa, Aria Farikhul Muafiq Febby Restu Anggita Feby Lestari Hakim, Mujibul Hardiyanto Hardiyanto Khafidzin M. Saadil Imtiyas Mafturahman, Mafturahman Marhamah Marhamah Meilla Dwi Nurmala Meitami Sofiyanti Muhammad Nur Furqon Hidayat Muhammad Syaqiq Mutiara Hafsah Zein Nafiatul Manahilkhakim Naila Fauzia Najma Varadifa Nida Sunniyah R. M. Firdaus Safna Saqinah Sari, Fangela Myas Siti Zumrotul Chusna Slamet Riyadi Wahyu Lestari Winarsih Winarsih Winarsih Winarsih Yulia Khairunisa Zulfina Adila