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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JAE (Jurnal Akuntansi dan Ekonomi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi, Bisnis dan Manajemen Contemporary Journal on Business and Accounting Economics, Business, Accounting & Society Review Nobel Community Services Journal Insan Cita Bongaya Research Journal
Rahman Pura, Rahman
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analysis of Diamond Fraud and Individual Morality on Village Fund Fraud Sufiati, Sufiati; Sambo, Eva Marin; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.136

Abstract

This study investigates the key drivers of village fund fraud, expanding on the established fraud diamond model. Conducted in the Patallasang sub-district of Gowa Regency, the research surveyed 51 village government officials to analyze the influence of pressure, opportunity, rationalization, capabilities, and individual morality on fraudulent activities related to village funds. The results reveal that pressure, opportunity, and rationalization have significant positive effects on village fund fraud, while capabilities and individual morality exert significant negative influences. Individual morality emerges as the most dominant factor in determining the occurrence of village fund fraud. This study contributes to the theoretical development of the fraud diamond framework by incorporating individual morality as a critical causal element in understanding fraud within the village fund context. The findings of this study hold important implications for policymakers and local government authorities tasked with mitigating fraud and ensuring the effective utilization of village funds. By addressing the multifaceted drivers identified, targeted interventions can be designed to strengthen governance, promote ethical decision-making, and safeguard the integrity of village-level financial management.
Analysis of Company Size and Profitability on Islamic Social Responsibility Disclosure Sufiati, Sufiati; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.64

Abstract

The aim of this research is to analyze the determinants of Islamic Social Responsibility disclosure, namely company size and profitability. The research sample is 19 mining sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI). Data were observed during 2019-2020 using the panel data technique, so that as many as 38 data were observed for analysis. Methods of data analysis with multiple regression analysis techniques. The results of the study show that company size has a significant positive effect on Islamic Social Responsibility, while profitability has no significant effect on Islamic Social Responsibility. Original research regarding CSR disclosure based on Islamic concepts in mining companies which are companies that carry out activities that are very sensitive to environmental pollution. Theoretical research implications regarding the development of CSR disclosure within the framework of the Islamic concept. Then practically it becomes a material consideration for company management to reveal Islamic Social Responsibility information
Determinants of Company Value: Study on Pharmaceutical Companies on the Indonesia Stock Exchange Sambo, Eva Marin; Sufiati, Sufiati; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.94

Abstract

Company value is very important in investment transactions, and company management must understand the determinants to achieve company goals. The main operational goal of the company is to achieve the maximization of expected profits. Profit maximization is the company's only rational policy. This study aims to determine and examine the determinants of firm value: growth, firm size and financial performance. The research sample consisted of 9 pharmaceutical companies listed on the Indonesia Stock Exchange. Data is collected through financial statement documents for 4 years, 2018-2021. The number of data observed is 36 observational data. Data analysis used multiple regression analysis. The results showed that company growth and firm size positively and insignificantly affected firm value. Meanwhile, financial performance has a significant positive effect on firm value. The implications of the research results are theoretically as developing insight related to investment and portfolio management, then practically as information for investors in making investments.
Co-Authors Achmad Arif Atstsauri Aidah Ibrahim Amin, Asbi Andi Sultati Arif, Muhammad Faisal Aswandi Aswandi, Aswandi Basir, Zulkarnain Dahniar Daud Eva Marin Sambo Eva Marin Sambo Febrianti, Nur Anisa Husain, Rifkhi Anugrah Ilmi, Madinatul Irmawati Ibrahim M. Syarif Hidayatullah Marwah Yusuf Muhammad, Irsyad Muklis Kanto Muklis Kanto Muzdalifah Muzdalifah Nur Azizah Basmar Ryan Putra Hafikar Ryan Putra Hafikar Suhardi Sahidah Sahidah Sahidah Sjahruddin, Herman Sufiati Sufiati Sufiati Sufiati, Sufiati Sutiati Sutiati