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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Dirgantara Abdimasku : Jurnal Pengabdian Masyarakat INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnalku Indonesian Journal of Management and Accounting Jurnal Pengabdian Kepada Masyarakat
Fera Tjahjani
STIE Malangkucecwara Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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FRAUD PENTAGON THEORY: INDICATION TOWARD FRAUDULENT FINANCIAL REPORTING ON NON-BANKING SECTOR Fera Tjahjani; Briantama Maulidza Rizky; Widanarni Pudjiastuti; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6026

Abstract

This study aimed to analyze the influence of the five elements in fraud pentagon theory to detect an indication of fraudulent financial reporting. Fraud pentagon consists of pressure which is proxied by financial stability, financial target, and external pressure, opportunity which is proxied by ineffective monitoring and nature of the industry, rationalization which is proxied by change of auditor and total accrual ratio, a competence which proxied by change of director, and arrogance which proxied by CEO’s picture frequency. The indication of fraudulent financial reporting which is proxied by restatement serves as the dependent variable. This study uses purposive sampling to select a representative sample. The sample is 37 financial non-banking companies that were listed on Indonesia Stock Exchange during the period 2017-2019, resulting in 111 firm-observation. The collected data is analyzed using logistic regression. The results of this study show that all variables which consist of financial stability, financial target, external pressure, ineffective monitoring, nature of the industry, change of auditor, total accrual ratio, change of director, and CEO’s picture frequency do not have significant influent to the indication of fraudulent financial reporting.
PELATIHAN DESAIN KEMASAN & PEMOTRETAN PRODUK UNGGULAN KAMPOENG KAJOETANGAN HERITAGE KOTA MALANG Bunyamin Bunyamin; St Munfaqiroh St Munfaqiroh; Dwi N A Dwi N A; Nunung N U Nunung N U; Kadarusman Kadarusman; Imama Z Imama Z; Setyawan Setyawan; Ali L Ali L; Triana M Triana M; Fera Tj Fera Tj; Sugeng H Sugeng H; Nanang P Nanang P
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i1.116

Abstract

The purpose of this training is to provide insight into new packaging designs and forms that make products more valuable while providing skills for basic product photo mastery so that they can make product photos that can showcase the advantages of their products.In this service, the methods used are lectures, discussions, and questions and answers about packaging design and product photography, training, starting with an introduction to the tools, materials, and media used as well as making product designs and photographing products, as well as by counseling and practice in packaging design and product photography.This activity is very useful in providing knowledge and practice in designing packaging and taking pictures of products as an effort to make consumers more interested in consuming the products of business actors in Kampoeng Kajoetangan, so that they are able to market their products online by displaying product photos that attract consumers to buy their products.
Tata Kelola Perusahaan Memediasi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Manajemen Pendapatan Fera Tjahjani; Angelica Gloria Tunarsono; Widanirni Pudjiastuti
IJMA (Indonesian Journal of Management and Accounting) Vol. 7 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2026.7(1).57-69

Abstract

ABSTRACT The Law of the Republic of Indonesia No. 3 of 2020 and Government Regulation No. 96 of 2021 regulate corporate governance and the implementation of corporate social responsibility (CSR) for companies operating in the mining, mineral, and coal sectors in Indonesia. This study aims to explore the function of corporate governance as a mediating variable in the relationship between CSR disclosure and profit management. The research sample consists of 18 companies operating in the mining, minerals, and coal sectors listed on the Indonesia Stock Exchange from 2021 to 2023. The research employed a quantitative method using the Partial Least Squares (PLS) approach, with statistical testing conducted using the SmartPLS 4 program. The results of the study indicate that: CSR disclosure has a negative impact on profit management and corporate governance, while corporate governance has a negative impact on profit management. As a mediating variable, corporate governance shows that CSR disclosure has a negative impact on profit management. ABSTRAK Undang-Undang Republik Indonesia Nomor 3 Tahun 2020 dan Peraturan Pemerintah Nomor 96 Tahun 2021 mengatur tata kelola perusahaan dan implementasi tanggung jawab sosial perusahaan (CSR) untuk perusahaan yang beroperasi di sektor pertambangan, mineral, dan batubara di Indonesia. Penelitian ini bertujuan untuk mengeksplorasi fungsi tata kelola perusahaan sebagai variabel mediasi dalam hubungan antara pengungkapan CSR dan manajemen laba. Sampel penelitian terdiri dari 18 perusahaan yang beroperasi di sektor pertambangan, mineral, dan batubara yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan Partial Least Squares (PLS), dengan pengujian statistik dilakukan menggunakan program SmartPLS 4. Hasil penelitian menunjukkan bahwa: pengungkapan CSR memiliki dampak negatif terhadap manajemen laba dan tata kelola perusahaan, sedangkan tata kelola perusahaan memiliki dampak negatif terhadap manajemen laba. Sebagai variabel mediasi, tata kelola perusahaan menunjukkan bahwa pengungkapan CSR memiliki dampak negatif terhadap manajemen laba.
Co-Authors Ali L Ali L Ali L Angelica Gloria Tunarsono Briantama Maulidza Rizky Bunyamin Bunyamin Dwi N A Dwi N A Dwi Nita Aryani Imama Z Imama Z Imama Z Imama Zuchroh Imama Zucroh Istutik Kadarusman Kadarusman Kalbuana, Nawang Lating, Noval Ali Nanang P Nanang P Nanda Alivia Pratikasari Nevi Danila Nunung N Nunung N U Nunung N U Nunung Nurastuti Utami Safira Ma’auyah Setyawan Setyawan Siti Munfaqiroh St Munfaqiroh St Munfaqiroh St Munfaqiroh Sugeng H Sugeng H Sugeng H Sugeng H Sugeng Hariadi Triana M Triana M Triana M Triana Murtiningtyas Triana Triana Widanarni Pudjiastuti Widanarni Pujiastuti Widanirni Pudjiastuti Yullyana Mulyadi