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All Journal Business Management Analysis Journal (BMAJ) Indonesian Journal of Islamic Economics and Business Harakat an-Nisa: Jurnal Studi Gender dan Anak Journal of Student Research Lokomotif Abdimas: Jurnal Pengabdian kepada Masyarakat Pengabdian Cendekia LAN TABUR: JURNAL EKONOMI SYARIAH Journal of Shariah Economics ICONS
Nurfitri Martaliah
UIN Sulthan Thaha Saifuddin Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI PARTISIPASI DALAM PENGELOLAAN HUTAN DESA DURIAN RAMBUN Sri Rahma; Nurfitri Martaliah; Puji Wahyuli
Harakat an-Nisa: Jurnal Studi Gender dan Anak Vol. 6 No. 2 (2021)
Publisher : Center for Gender and Children Studies, Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) UIN Sultan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/62.65-74

Abstract

This study aims to provide an analysis of women's participation in forest management through the Village Forest mechanism in Durian Rambun Village, Merangin Regency, Jambi Province. Village Forest is one of the social forestry mechanisms aimed at creating the welfare of communities that coexist with forests. This research is qualitative research with descriptive methods to explain phenomena in detail. Data collection methods are carried out by interviews, observations and literature studies. The results showed that women's participation in forest management through Village Forests is necessary, women and forests are entities that cannot be released. Through participation in forest management, Durian Rambun village women are economically empowered by utilizing forest land to produce and produce coffee products. Management is carried out sustainably so that forest sustainability still occurs in accordance with the principles of social forestry management.
The Influence of Fraud Hexagon Theory Elements on Indications of Financial Statement Fraud in Construction Sector Companies Listed on the ISSI (2022–2025) Ilham Wisnu Herlambang; Agustina Mutia; Nurfitri Martaliah
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v8i1.252

Abstract

Financial statement fraud remains a low-frequency but high-impact risk and is particularly relevant in construction companies whose long-term projects, large contract values, and complex revenue recognition create substantial reporting judgment. This study examines whether the six elements of Fraud Hexagon Theory stimulus, capability, collusion, opportunity, rationalization, and ego explain indications of financial statement fraud among construction companies listed in the Indonesia Sharia Stock Index (ISSI) during 2022–2025. Using an explanatory quantitative design, the study analyzes secondary data from annual reports and financial statements. Purposive sampling produced 14 firms and 56 balanced panel observations. Financial statement fraud is measured using the F-Score, while the hexagon elements are proxied by return on assets, director change, cooperation with government-project, ineffective monitoring, auditor change, and the frequency of CEO pictures. Panel regression using EViews 14 selects the Common Effect Model. The results show that financial target (β=3.1001; p=0.0008) and CEO-picture frequency (β=0.1084; p=0.0424) have positive and significant effects, whereas director change, government-project cooperation, ineffective monitoring, and auditor change are insignificant. The model is jointly significant (p=0.0169) with an adjusted R² of 17.16%. These findings suggest that pressure to achieve financial targets and managerial ego warrant greater attention in fraud-risk monitoring, even among firms that have passed sharia stock screening.
Co-Authors Agustian Rosa Fejri Agustina Mutia Ahmad Taufik Rahmansyah Aldiansyah Aldiansyah Andrian Ela Fitriani Anita Amalia Asti Harkeni Bunga Intan Denada Angelina Dimas Albani Dinda Salsa Efni Anita Elfina Ambiyak Fitchi Utama Dewi Fuad Rahman Ilham Wisnu Herlambang Linda Trismi A Luthfi Naufal ramli M. Rikcy Maysarah Febriyanti Muhammad Ikhwan Afdloli Nurul Ayu Wayuna Ocktaviani Wulandari Octaviani Wulandari Pudji Lestari Puji Wahyuli Resti Sisilia Rizqina Martina Sindy Angraini Sofyan Sahuri Sri Rahma Usdeldi Veni Hardianti Yuda Hadi Pratama