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ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : MODEL FRAUD DIAMOND Ramdany Ramdany; Risha Musfita; Hidayat Darwis
Ekonomi & Bisnis Vol 19 No 2 (2020): JURNAL EKONOMI BISNIS VOL 19 NO 2 DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v19i2.3605

Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan model fraud diamond. Variabel independen adalah pressure, opportunity, rationalization, capability dan variabel dependen adalah kecurangan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan purposive sampel sebanyak 100 perusahaan. Teknik analisis data menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa pressure dengan proksi personal financial need berpengaruh negatif terhadap kecurangan laporan keuangan. Opportunity dengan proksi nature of industry berpengaruh positif terhadap kecurangan laporan keuangan. Namun pressure dengan proksi external pressure, opportunity dengan proksi ineffective monitoring, rationalization dan capability tidak berpengaruh terhadap kecurangan laporan keuangan.
MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Abstract

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation
MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Abstract

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation