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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Civics: Media Kajian Kewarganegaraan Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Bios Logos J@TI (TEKNIK INDUSTRI) Jurnal Ilmiah Desain & Konstruksi Prosiding PESAT POSITRON Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JURNAL AIR INDONESIA Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora KURVA S JURNAL MAHASISWA Jurnal Lembaga Penelitian Universitas Mataram The International Journal of Accounting and Business Society Phi : Jurnal Pendidikan Fisika dan Terapan Indonesian Journal of Tropical and Infectious Disease Jurnal Ilmu Komunikasi UHO : Jurnal Penelitian Kajian Ilmu Komunikasi dan Informasi Jurnal Sosial Ekonomi Perikanan Jurnal Informatika Upgris Jurnal Pertanian Terpadu Language Literacy: Journal of Linguistics, Literature, and Language Teaching Syntax Literate: Jurnal Ilmiah Indonesia Empowerment : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Bisnis Pendas : Jurnah Ilmiah Pendidikan Dasar SOEPRA Jurnal Hukum Kesehatan Sebatik Owner : Riset dan Jurnal Akuntansi SISFO Jurnal Teknologi Sistem Informasi dan Aplikasi Astonjadro KOMPUTEK Jurnal Agregasi Jurnal Jatiswara Prosiding Semhavok Al - Tadabbur: Jurnal Ilmu Al-Qur'an dan Tafsir Journal of Community Based Environmental Engineering and Management Industri Inovatif : Jurnal Teknik Industri Jurnal Pengabdian Al-Ikhlas EconBank : Journal Economics and Banking Journal of Contemporary Accounting Jurnal Migasian Akamigas Balongan Indramayu Jurnal Penelitian Transportasi Laut Proceeding of National Conference on Accounting & Finance Reviu Akuntansi dan Bisnis Indonesia Amina Jurnal Pengabdian kepada Masyarakat Nusantara SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kompilasi Hukum Equity: Jurnal Akuntansi Jurnal Dialektika Informatika (Detika) Jurnal Komunikasi dan Media Jurnal Tika Jurnal Fundamental Justice Action Research Literate (ARL) Empiricism Journal Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Jurnal Risalah Kenotariatan Journal of Mechanical Design and Testing (JMDT) JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Jurnal SainTekA Journal Of Human And Education (JAHE) Jurnal Locus Penelitian dan Pengabdian Private Law Jurnal Hukum Agama Hindu Widya Kerta Journal of Comprehensive Science Legal Protection for the Partnership Agreement Parties Prosiding (SIAR) Seminar Ilmiah Arsitektur Commerce Law International Journal of Business and Applied Economics (IJBAE) Journal of Artificial Intelligence and Digital Business Bakti Sekawan : Jurnal Pengabdian Masyarakat Sewagati Jurnal Pengabdian Masyarakat Bangsa Sahabat Sosial: Jurnal Pengabdian Masyarakat West Science Interdisciplinary Studies Jurnal Rakat Sehat : Pengabdian Kepada Masyarakat International Journal of Trends in Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) West Science Interdisciplinary Studies Buletin Pengabdian West Science Social and Humanities Studies West Science Nature and Technology Jurnal Malikussaleh Mengabdi BIODIVERS - BIOTROP Scientific Magazine Jurnal Sistem Informasi, Akuntansi dan Manajemen TECHNOVATE Jurnal Kawistara JURALINUS E-JURNAL AKUNTANSI JIO: Jurnal Inovasi Olahraga
Arief Rahman
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
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Pengembangan Aplikasi Web R Shiny untuk Visualisasi Interaktif Data Klinis Diabetes Sholihin, Miftahus; Sari, Putri Dina; Mahuda, Isnaini; Rahman, Arief; Asmaraningtyas, Kinanthi Trah; Pertiwi, Dinda Dwi Anugrah; Delano, M. Fabian Reinhard
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3807

Abstract

Peningkatan jumlah kasus diabetes dari tahun ke tahun menunjukkan perlunya pendekatan analitik yang lebih komprehensif untuk memahami berbagai faktor klinis yang berkontribusi terhadap timbulnya penyakit ini. Diabetes merupakan gangguan metabolik yang melibatkan sejumlah indikator yang saling berkaitan, seperti kadar glukosa, insulin, tekanan darah, ketebalan kulit, indeks massa tubuh, dan kecenderungan genetik. Kompleksitas hubungan antar variabel tersebut menuntut adanya alat analisis yang mampu menyajikan informasi secara lebih interaktif dan mudah dipahami. Penelitian ini mengembangkan aplikasi web berbasis R Shiny yang dirancang untuk menyajikan visualisasi data klinis diabetes secara dinamis. Aplikasi ini bertujuan untuk membantu pengguna memahami pola dan tren dalam data diabetes, sehingga mendukung pengambilan keputusan yang lebih baik dalam manajemen kesehatan. Selain itu, aplikasi ini juga memfasilitasi pengguna dalam mengeksplorasi pola distribusi dan hubungan antarfaktor melalui beragam jenis visualisasi, termasuk radar chart, heatmap, histogram, scatter plot, dan boxplot. Seluruh fitur dikembangkan untuk mendukung analisis eksploratif yang fleksibel, di mana pengguna dapat memilih sendiri variabel X dan Y guna menilai keterkaitan antar indikator klinis. Data yang digunakan bersumber dari Kaggle dan mencakup informasi diagnostik pasien perempuan keturunan Pima Indian berusia minimal 21 tahun. Hasil eksplorasi visual menunjukkan bahwa glukosa memiliki pengaruh paling kuat terhadap status diabetes, sementara BMI dan insulin juga muncul sebagai indikator penting lainnya. Aplikasi ini berkontribusi sebagai media eksplorasi data yang responsif, mudah diakses, serta potensial digunakan dalam penelitian, pembelajaran, maupun pengambilan keputusan awal terkait kesehatan masyarakat.
Empowering Rural Housewives Through Creative Packaging Design: The Case of Beneng Taro Products in Juhut Village, Banten Agustina, Sri; Ummi, Nurul; Rahman, Arief; Pramudita, Marta; Al Aziz, Muhammad Daffa; Priyatna, Aufa Irsyad
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 6 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v6i2.14467

Abstract

Background: This community service program was conducted in Juhut Village, Pandeglang, Banten, to address limited market access of Beneng taro-based food products produced by local housewives. Despite abundant raw materials, product competitiveness remains low due to unsafe processing practices and poor packaging design. Contribution: This program bridges the gap between product quality and consumer trust by integrating food safety education with creative packaging innovation. It offers a participatory model that strengthens visual identity, labeling compliance, and branding for rural microenterprises. Method: The program applied a participatory approach involving 20 local women from the Sendaloka group. Activities included technical training on oxalate reduction techniques, visual communication in packaging, and safe food processing. Results: The initiative led to the development of Talaschips, a branded Beneng taro chip product with complete labelling, health claims, and consumer-oriented design. Evaluation showed a 65% increase in knowledge based on post-training interviews, and more than 30% of participants expressed intent to register their products for food certification. Conclusion: The program effectively empowered rural women by improving their technical and design capabilities. It fostered self-recognition as legitimate entrepreneurs and improved market access for local food products. The model is scalable and can be adapted to other rural settings for inclusive economic development and gender-equitable entrepreneurship.
Penguatan Pemberdayaan Kelompok Tani melalui Smart Nethouse dan Peningkatan Nilai Tambah Produk Hortikultura Juliansyah, Akbar; Mulada, Diman Ade; Putrayadi, Wirawan; Rahman, Arief; Jarir, Jarir
Bakti Sekawan : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Desember
Publisher : Puslitbang Sekawan Institute Nusa Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35746/bakwan.v5i2.923

Abstract

This Community Service Program (PKM) was implemented in the Taruna Tani Lombok Organik Farmer Group located in East Lombok Regency, West Nusa Tenggara Province. The main problems faced by partners include dependence on inefficient manual watering, poor control of the chili growing environment, and high risk of post-harvest losses due to traditional drying methods that depend on the weather. In addition, chili waste has not been optimally utilized as a value-added product. To address these issues, this PKM activity implemented solutions in the form of the construction and assistance in the application of Smart Nethouse based on automatic watering and Dome Solar Dryer based on solar energy. The implementation methods included socialization, technical training, operational assistance, and descriptive evaluation of changes in cultivation and post-harvest practices. The results of the activity show an increase in irrigation efficiency, farmers' understanding of microclimate management, acceleration of the chili drying process, and changes in farmers' attitudes towards the utilization of chili waste as an opportunity for derivative products. This program contributes to increasing the technical capacity of farmers and strengthening sustainable agricultural practices based on appropriate technology.
Edukasi Internet Sehat dan Sosialisasi UU ITE Di Madrasah Aliyah Hikmatussyarief NWDI Salut Anggreni, Anggreni; Sulistiyaningsih, Nani; Rahman, Arief; Yusuf, Siti Agrippina Alodia
Bakti Sekawan : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Juni
Publisher : Puslitbang Sekawan Institute Nusa Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35746/bakwan.v6i1.933

Abstract

Teknologi dan dampak yang ditimbulkan membawa perubahan besar dalam kehidupan masyarakat. Internet sebagai salah satu kemajuan teknologi komunikasi telah menjadi kebutuhan utama dikalangan remaja. Kemudahan mengakses informasi dan dalam berinteraksi sosial karena adanya kemajuan teknologi menimbulkan dampak lain dalam kehidupan para siswa usia sekolah, hal ini terkait dengan kemampuan bersosialisasi dan kemampuan mengelola emosi. Terjadinya pergeseran dari komunikasi luring ke dunia virtual dapat menghambat perkembangan kemampuan bersosialisasi dan komunikasi remaja. Pengabdian Masyarakat ini bertujuan untuk mengetahui pemahaman remaja usia sekolah mengenai pemanfaatan internet secara sehat dan mengenai Undang-undang Informasi dan Transaksi Elektronik. Pemberian materi mengenai Internet Sehat dan UU ITE diharapkan dapat menjadi pengetahuan baru bagi siswa untuk lebih bijak ketika berselancar di dunia maya. Tidak dapat dipungkiri keterlibatan orang tua dan lingkungan sekolah juga sangat diperlukan untuk menciptakan ekosistem yang mendukung perkembangan remaja secara positif di era digital ini. Akhirnya  kerjasama antara berbagai pihak menjadi kunci dalam membantu remaja beradaptasi dan berkembang secara optimal di tengah pesatnya arus digitalisasi. Pengabdian Masyarakat ini terdiri dari pretes, penyampaian materi dan postest. Diperoleh kenaikan prosentase pemahaman siswa sebelum pemberian materi dan sesudah materi. Tentang Internet Sehat naik prosentasi 60% dan pemahaman tentang UU ITE kenaikan sebesar 85%
PEMANFAATAN ECO-ENZYME SEBAGAI SOLUSI LIMBAH ORGANIK DAN ALTERNATIF PUPUK CAIR RAMAH LINGKUNGAN Sukariyan, Sukariyan; Saridanti, Andi Lelanovita; Bustomi, Muhamad Yazid; Winarni, Budi; Anwar, Rusli; Obeth, Ernita; Ngapiyatun, Sri; Jamaluddin, Jamaluddin; Mirasari, Rossy; Rahman, Arief; Aziza, Humairo; Puspita, Puspita; Putra, Pandhu Rochman Suosa; Fahrizal, Fahrizal; Marlendi, Sri
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 11, No 3 (2025): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jpaiuniska.v11i3.20811

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam memanfaatkan limbah organik rumah tangga menjadi produk ramah lingkungan berupa eco-enzyme sebagai alternatif pupuk cair alami. Permasalahan utama yang dihadapi masyarakat adalah tingginya volume limbah organik rumah tangga yang belum terkelola dengan baik serta ketergantungan terhadap pupuk kimia dalam kegiatan pertanian dan penghijauan. Kegiatan dilaksanakan melalui metode sosialisasi, demonstrasi pembuatan eco-enzyme, serta pendampingan praktik langsung kepada peserta yang terdiri dari ibu rumah tangga dan kelompok masyarakat peduli lingkungan. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan dalam pemahaman dan keterampilan peserta. Hal ini dijelaskan sebelum kegiatan sosialisasi dan pelatihan pengelolaan limbah hanya sebesar 55% peserta memahami pentingnya pengelolaan limbah organik, namun setelah dilakukan pelatihan dan sosialisasi maka pengetahuan tentang eco-enzyme menjadi 82,8% menilai eco-enzyme sebagai solusi efektif dalam mengurangi limbah rumah tangga, dan 89,4% menyadari manfaatnya sebagai pengganti pupuk kimia. Selain itu, 85,8% peserta mengalami dampak perubahan yang pola pikir tentang pemanfaatan eco-enzyme dan berencana membuat eco-enzyme secara rutin dan mengajak keluarga atau tetangga untuk berpartisipasi. Evaluasi kegiatan juga menunjukkan tingkat kepuasan yaitu 89,4% peserta menilai kegiatan ini bermanfaat bagi diri mereka serta lingkungan sekitar.
Dynamic Occupancy, Temporal Activity and Distribution Pattern of The Sulawesi Palm Civet (Macrogalidia musschenbroekii) in Bogani Nani Wartabone National Park Patandung, Alfons; Saroyo; Singkoh, Marina Flora Oktavine; Rahman, Arief; Rahmanita, Dini
JURNAL BIOS LOGOS Vol. 15 No. 3 (2025): JURNAL BIOS LOGOS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/jbl.v15i3.65690

Abstract

The Sulawesi Palm Civet (Macrogalidia musschenbroekii) is the only endemic carnivore on Sulawesi and a key mesopredator within Wallacean forest ecosystems. Despite its conservation significance, empirical information on its population dynamics and habitat associations remains limited. This study analyzes four consecutive years of camera‑trap monitoring (2021–2024) in Bogani Nani Wartabone National Park to evaluate occupancy patterns, environmental drivers, and temporal activity. Using a Bayesian dynamic occupancy framework, we estimated annual occupancy (ψ), detection probability (p), colonization (γ), and local extinction (ε), while examining the influence of elevation, slope, and additional landscape covariates. A consistent sampling effort of 49–50 cameras per year yielded 3,446–4,047 trap nights annually, with low but stable detection rates. Occupancy declined markedly from 0.86 in 2021 to 0.51 in 2024. Elevation and slope emerged as the strongest predictors of occupancy, indicating a preference for mid‑elevation forest habitats. Colonization (0.364–0.654) and extinction probabilities (0.286–0.587) exhibited high interannual variability, suggesting a metapopulation‑like dynamic influenced by habitat fragmentation and environmental instability. Temporal activity analysis revealed predominantly nocturnal and crepuscular behavior, consistent across years. These findings provide the most comprehensive ecological assessment of sulawesi palm civet to date and highlight the species’ sensitivity to habitat degradation. Long‑term monitoring, protection of montane forest corridors, and community‑based conservation programs are recommended to ensure long‑term persistence.
Water Quality, Sanitation, and WASH Service-Level Assessment in Three Islamic Boarding Schools (Dayah) in Aceh: A Multi-Site Comparative Study Ashari, Teuku Muhammad; Rohendi, Aulia; Faridy, Faizatul; Rahman, Arief; Dipa, Syahrul Ridha; Effendi, Rijal; Tanjung, Aris Muda; Athaya, Ahmad Faiq; Maulana, Teuku Rian
Journal of Community Based Environmental Engineering and Management Vol. 10 No. 1 (2026): March 2026
Publisher : Department of Environmental Engineering - Universitas Pasundan - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jcbeem.v10i1.42131

Abstract

This study compared drinking-water quality, general-use water quality, sanitation conditions, and water, sanitation, and hygiene (WASH) service levels in three Islamic boarding schools (dayah) in Aceh Province, Indonesia. An exploratory multi-site mixed-methods design combined six point-of-use water samples, site observation, management interviews, and questionnaires administered to 10 students at each site. Water quality was assessed using pH, turbidity, total dissolved solids (TDS), and H₂S screening at all sites, while culture-based Escherichia coli and Total Coliform testing was conducted at only one site because of laboratory capacity constraints. Service performance was evaluated using an adapted WASHCost framework covering quality, quantity, accessibility, and reliability. Drinking water generally met the study reference ranges for pH and turbidity, but TDS exceeded the operational threshold of 300 mg/L at Al-Muslimun (400 mg/L) and Darul Aman (548 mg/L). General-use water showed the clearest cross-site weakness: H₂S screening was positive at 24 and 72 hours at all three dayah. Darul Aman recorded high turbidity (6.59 NTU) and TDS (1,051 mg/L), and Al-Muslimun showed a Total Coliform Count of 151 CFU/100 mL in general-use water, with E. coli non-detectable. Student perceptions were generally positive, indicating a perception-risk gap. Under the adapted WASHCost assessment, Al-Muslimun and Darul Ulum were classified as intermediate, whereas Darul Aman was classified as substandard. These findings suggest that dayah WASH improvement should prioritize the protection and routine monitoring of general-use water systems, not only treated drinking-water points.
PEMBERDAYAAN MASYARAKAT DALAM PEMBUATAN BIOAKTIVATOR MIKRO ORGANISME LOKAL (MOL) UNTUK PENGOLAHAN LIMBAH ORGANIK Bustomi, Muhamad Yazid; Sukariyan, Sukariyan; Saridanti, Andi Lelanovita; Winarni, Budi; Anwar, Rusli; Obeth, Ernita; Ngapiyatun, Sri; Jamaluddin, Jamaluddin; Mirasari, Rossy; Rahman, Arief; Aziza, Humairo; Puspita, Puspita; Putra, Pandhu Rochman Suosa; Fahrizal, Fahrizal; Marlendi, Sri
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 12, No 1 (2026): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jpaiuniska.v12i1.23232

Abstract

Salah satu cara untuk mengatasi permasalahan limbah organik yaitu dengan memanfaatkannya menjadi pupuk organik yang dapat bermanfaat bagi tanaman. Proses pembuatan pupuk organik tersebut dapat dilakukan dengan memanfaatkan mikroorganisme lokal (MOL) agar mudah terurai dan cepat menjadi bahan organik yang bermanfaat. Tujuan kegiatan ini yaitu memberikan edukasi masyarakat dalam pengelolaan limbah organik menjadi pupuk organik melalui penggunaan MOL rebung bambu yang dapat diperoleh di wilayah masyarakat RT 20. Kegiatan pengabdian masyarakat ini dilakukan di Kelurahan Tanah Merah Kota Samarinda dengan sasaran kelompok dasawisma RT 20 di kelurahan tersebut. Metode yang dilakukan yaitu dengan melakukan praktik dan demonstrasi cara pembuatan MOL dari rebung bambu. Peserta kegiatan aktif berpartisipasi dalam kegiatan ini, yaitu dari antusias berdiskusi terkait alur pembuatan MOL tersebut. Pada evaluasi kegiatan menunjukkan bahwa kegiatan pengabdian masyarakat di Kelurahan Tanah Merah terlaksana dengan sangat baik, relevan dengan kebutuhan masyarakat, serta memberikan manfaat yang nyata dan berkelanjutan.
Optimalisasi Pembelajaran PJOK Berbasis Digital melalui Aplikasi Analisis Gerak di SMK Negeri 14 Medan Aprial. M, Benny; Alhumary, Farid M; Nasution, Alwi Fahruzy; Siregar, Imanuddin; Repiyasa, I Wayan; Rahman, Arief; Gunawan, Andi; Gulo, Syukur Putra Abadi; Zlukhu, Anuarman
Jurnal Inovasi Olahraga Vol. 5 No. 02 (2026): July Issue, 2026
Publisher : Pusat Pengembangan Olahraga Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/jiojurnal.v5i02.23

Abstract

The digital transformation in education requires the integration of technology into learning processes, including Physical Education. However, conventional Physical Education learning still relies on subjective observation methods with limited accuracy in analyzing students’ movements. This community service program aimed to optimize digital-based Physical Education learning through motion analysis applications at SMK Negeri 14 Medan. The method used was the ORPAER model (Observe, Reflect, Plan, Action, Evaluate, Reflect), implemented in four cycles: pre-service, training, field implementation, and evaluation. Data were collected through observation, interviews, and documentation, then analyzed using descriptive percentage techniques. The results showed an increase in teachers’ competence from 33% to 86% (161% improvement), as well as improved learning quality with a score of 3.6 (good category). The program also enhanced student engagement and self-directed learning. Therefore, the ORPAER model effectively improves teachers’ technological pedagogical competence and digital-based Physical Education learning quality.
New fraud diamond theory: Why people commit fraudulent financial statements? Rahman, Arief; Sarundayang, Jenneka Ika
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art4

Abstract

This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory. Specifically, it investigates the roles of financial targets, nature of industry, earnings management, and changes in directors as proxies for motivation, opportunity integrity, and capability, respectively. Using a quantitative approach, this study analyzes panel data from 53 non-bank financial institutions listed on the Indonesia Stock Exchange over the 2019-2022 period, yielding 212 firm-year observations. Fraudulent financial statements are measured using the Beneish M-Score model, while hypothesis testing is conducted through fixed-effects panel regression analysis. The empirical results indicate that financial targets, nature of industry, and earnings management significantly increase the likelihood of fraudulent financial reporting, whereas changes in directors do not exhibit a significant effect. These findings suggest that fraudulent financial statements are primarily driven by incentive pressure, discretionary accounting environments, and weakened managerial integrity rather than by leadership turnover. From an agency perspective, aggressive performance targets and information asymmetry intensify characterized by high estimation uncertainty. This study contributes to the fraud literature by providing empirical support for the New Fraud Diamond Theory in the context of non-bank financial institutions and highlights the critical role of integrity in translating pressure and opportunity into fraudulent behavior. The results offer practical implications for auditors, regulators, and investors in strengthening fraud risk assessment, ethical governance, and financial reporting oversight.
Co-Authors -, Baidhawi - Achmad Affandi Achmad Hidayat Ade Mulada, Diman Ade Putra Adithya Sudiarno Adiwilaga, Mochamad Hisam Adlian, Adlian Ady Purnama Afisina, Annisa Agustina, Vinda Al Aziz, Muhammad Daffa Alfons Patandung Alhumary, Farid M Ali Djamhuri Almuqtadir, Thariq Alwi Fahruzy Nasution Amalina Nur Arifah Amardhani, Athaa Faishal Amir, Andi Besse Andi Gunawan Andika Andika ANDRI KURNIAWAN Angga Pratama Anggreni, Anggreni Annisa, Farah Ansori, Yulian Anwar, Rusli Apriliani, Rifka Dwi Arba Arba Arba, H.M. Ari Sujarwo Aries Saifudin Ariyanto, Renaldi Jafras Arwin, Zurhadi Asmaraningtyas, Kinanthi Trah Asuhadi, Sunarwan Athaya, Ahmad Faiq Aulia Ikhsan AW, Iselia Ayu Tri Astuti Azhima, Rizkan Aziza, Humairo bagus teguh santoso, bagus teguh Bagus, Alif Baidhawi Baidhawi Bambang Setiawan Banyuriatiga Banyuriatiga Benny Aprial M Bilhaq, Rhejan Gema Mahardika Bimantara, Alvin Blasefa, Terra Buana, Panji Jayadi Budi Endarto Cahyaningratri, Amina Jasmine Chomariah, Chomariah Danang Wahyu Muhammad Darnis, Febriyanti Daulay, Dicky Edwar Delano, M. Fabian Reinhard Destrinelli Destrinelli Desy Rahmadani, Ayu Devi, Priesta Mayestika Karunia Dewi Ayu Lestari Dewi Rachmawati Dewi, Dyah Santhi Dhomas Hatta Fudholi Dia, Riana Diana Purwitasari Dien Ajeng Fauziah Diman Ade Mulada, Diman Ade Dimas Adi Wibowo Dipa, Syahrul Ridha DUAKAJU, NELLA NAOMI Dwi, Inna Edi Purwanto Effendi, Rijal Ega Rizkiyah, Ega Elvany, Virgin Emi Maulani Endang Wahyati Yustina, Endang Wahyati Eny Enawaty Epi Supriyani Siregar Erlina Ernawati Ernawati Eva Ayuzar, Eva Fahrizal Fahrizal Faizatul Faridy Fakhrur Rozi, Fakhrur Farhan Abdillah, Maulana Farhany O., Asti Farhat, Yasir Fathoni, M. Yazid Feby Arma Putra Ferry Fatnanta Galih Febrianto Gamar Al Haddar Ghazali Syamni Gios Adhyaksa Gulo, Syukur Putra Abadi Hadri Kusuma Hapipah, Riska Harukmi, Anggun Pramesthi Haryono Haryono Hasanah, Sevia Hasnawati Heny Fitriani Hikmah, Syafaqoh Mahdiyatul Hurip Pratomo Husnawati Yahya Ibrizatun, Amin Ihsan Saddam Ahmadi Ilfiani, Pratiwi Dian Indarti, Adrian Intan Nuraini Iqbal Syauqi Mubarak Isma, Fera Hendra Istighfarin, Rahmatul Jamaluddin Jamaluddin Jamil, Muhamad Fauzi Jarir, Jarir Jayadi, Panji Jayadi Buana Jemmy Najoan, Jemmy Joko Triyono JT, Paska Juliansyah Harahap, Juliansyah Kartika Sari Kembaren, Emmia Tambarta khalid, Nakzim Kinanti, Ulfa kusrini, Desi Laila M. Rasyid Lalu Achmad Fathoni Lelanovita Sardianti, Andi Lestari, Nana Citrawati Liana, Nova M. Rizal M. Ulil Albab Surya Negara Madewi, Ketut Ayusia Mahdaliana, Mahdaliana Mahendra, Anindhita Satria Mahsina Mahsina, Mahsina Mahuda, Isnaini Mainisa, Mainisa Marcella Elwina Simandjuntak Margaret Stevani Maria G.M. Polii, Maria G.M. Mariestiara, Salsanabila Marlendi, Sri Marta Pramudita, Marta Martina Martina Marwansyah, Marwansyah Maryana Maryana Maryani, Anny Maryani, Anny Matondang, Abdul Rahman Maulana, Pani Maulana, Teuku Rian Mawaddah, Faizah Mawardati Mawardati Maylisa, Azizah Firdausy Mayseptyana, Annik Miftahus Sholihin Minokaura, Muh. Fachrul Mirasari, Rossy MS, Tasya Muhamad Yazid Bustomi Muhammad Habibie Al Hamzah Muhammad Hatta Muhammad Ibnu Fajar Muhammad Muhammad Muhammad, Raihan Muhdor, Ali Muhyiddin, Fajar Nugraha Muliani, M Mumtiza, Rizka Munawwar Khalil, Munawwar Murdianingsih, Dian Mursidah Mutammimul Ula Muzakir Nana, Cut Naufal, Muhammad Alifiro Neni Nurhayati Ngapiyatun, Sri Nila Mustika Aini Ningsih, Diah Wuriah Novitasari, Dita Dwi NP, Meliya Nur Aida, Nur Nur Aini Rakhmawati Nurdin, Muhammad Yusuf Nurmawanti, Nunung Nurul Ummi Nusa Sebayang Nyahu Rumbang Obeth, Ernita Oce Astuti Panca Kusuma, Bangbang Pandhu Rochman Suosa, Pandhu Rochman Panji Randilla Apriama Pangendra Pannyiwi, Rahmat Pertiwi, Dinda Dwi Anugrah Petrus Jacob Pattiasina Prabowo, Hendi Yogi Pranomo, Agung Prasetyo, Diknas Pratama, Ganang Raditya Pratiwi, Wike Priono, Joko Priyatna, Aufa Irsyad Puji Hariati Pujowaskito, Prihati Puspita Puspita Puspita, Della Putri, Malfa Liya Putri, Supanca Ade R., Echa Alfa Raharjo, Indarno Sugeng Rahendra Maya, Rahendra Rahman, Fadhilla Rahman, Taufikel Rahmanita, Dini Rakhmanita, R Rakhmanita, Rakhmanita Ramdhani, Muhammad Hanif Rani Rahmawati Ratna Sari Dewi Ratnawati, Yeni Repiyasa, I Wayan Restiatun, Restiatun Retno Widyaningrum, Retno Riani Riani, Riani Rifki Fahrial Zainal Rika Saraswati, Rika Rini Meiyanti Risma, Mauliza Rizal, Muhammad Ainur Rochyana, Mochamad Furqon Rohendi, Aulia Rosnina Rosnina, Rosnina Rukhayah, R. Siti Sahnan Sahnan Saiful Adhar salamah salamah Salsabila, Natasya Sanusi, Ruchan Saptiani, Anggun Sardianti, Andi Lelanovita Sari, Putri Dina Saridanti, Andi Lelanovita Sarip Hidayat, Sarip Saroyo Sarundayang, Jenneka Ika Sarwo, Budi Sastrayana, I Gede Ngurah Satibi, Syawal Satriawan, Hera Alvina Satriawansyah, Tri Shelly Arsy Cahyani Shinta Andriyani Sholah, Adam Fajrus Sholahudin, Sholahudin siddiq, Nakzim Khaliq Sika Azkia, Czidni Singkoh, Marina Flora Oktavine Siregar, Imanuddin Siswati, Endang Siti Khadijah Sofiah Nur Iradawaty SP, Dinda Sri Agustina, Sri Sri Gunani Partiwi Sri Mulyati sri nengsih, sri Sry Lestari Samosir Suardi Nur Sugiawiharja, Egi Suhardi, Rapon Yuniar Sukariyan, Sukariyan Sulistia, Indryanti Sulistiyaningsih, Nani Sumarmo Sumarmo SUMIATI, LILIK Suparno Susi Astuti Suwari Akhmaddhian syaddam, syaddam Syaeful Rohman, Pupung Syahputra, Guntur Adham Syibral Malasyi, Syibral T. Muhammad, Ashari T.W, Lila Irawati Tanjung, Aris Muda Tanjung, Yulia Tiara TAUFIKEL RAHMAN Teuku Muhammad Ashari Tinting S, Ruben Umi Laili Yuhana Utary, Baiq Ishariaty Wika Veri Ilhadi Veronika Widi Prabawasari Wahidar, Agung Wahyati, Endang Warto - Wartomo, Wartomo Wibi, Prasetyo Widyawati, Wahyu Win Kuara, Rezeki Winarni, Budi Winerungan, Shella Agnessy Jullyta Wirawan Putrayadi, Wirawan Wiwiek Wahyuningsih Wiwik Handayani Yasmin Aulia Ramadhini Yeni Ratnawati Yochanan, E. Yudiantoro, Ismanu Yurni, Irma Yusuf, Siti Agrippina Alodia Zainab Zakiyah Sanur, Haura Zlukhu, Anuarman Zulkifli