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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business Al-Buhuts (e-journal) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Journal of Training and Community Service Adpertisi Economics, Business, Accounting & Society Review Lokomotif Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Penelitian Pendidikan Indonesia Insan Cita Bongaya Research Journal
Eva Marin Sambo
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Economics, Business, Accounting

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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.
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 Ana Rusmardiana Anwar Anwar Asgar, Muh Abduh Fuat Aurelia S , Ade Daud, Dahniar Daud, Dahniyar Daud, Maiercherinra Haeruddin Haeruddin Hala, Yusriadi Hasanudin, Amelya Safitri Lalo, Annas Livia Edyson Mokeba, Astin Yulrita Rahayu, Andi Juliana Rahman Pura, Rahman Sanda Sip, Afian Dezi Sufiati Sufiati, Sufiati Sunbanu, Andika Suriyadi Nur Wiyana, Anim Yusuf, Marwah