Claim Missing Document
Check
Articles

Uncovering Financial Statement Fraud in Indonesian Banks: A Post-COVID Fraud Hexagon Perspective Kusumaningsih, Damayanti; Sulistyowati, Sri
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33528

Abstract

Financial statement fraud remains a critical issue in the banking sector, particularly in the post-COVID-19 period marked by economic uncertainty and performance pressure. This study aims to examine the factors influencing financial statement fraud in banking companies listed on the Indonesia Stock Exchange during 2023–2024 based on the fraud hexagon approach. This research employs a quantitative method using multiple linear regression analysis on 86 samples selected through purposive sampling. The findings indicate that financial stability and external pressure have a negative effect on financial statement fraud, while director change and ineffective monitoring have a positive effect. Meanwhile, auditor change, CEO’s picture frequency, political connections, and government projects do not significantly affect financial statement fraud. This study recommends strengthening corporate governance mechanisms and encouraging investors to exercise greater caution in assessing fraud risk within the banking sector.
LEARNING TO PREVENT AND BREAK THE CHAIN OF TRANSMISSION OF COVID-19 BY VACCINATE WOMEN, PREGNANT AND BREASTFEEDING MOTHERS THROUGH THE WEBINAR Bachnas, Muhammad Adrianes; Anggraini, Nutria Widya purna; Sulistyowati, Sri; Yuliantara, Eric Edwin; Prabowo, Wisnu; Nugraha, Gagah B Adi; Firmansyah, Aldi; Prameilita, Dympna
Placentum: Jurnal Ilmiah Kesehatan dan Aplikasinya Vol 10, No 1 (2022): February
Publisher : Program Studi Kebidanan Fakultas Kedokteran Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/placentum.v10i1.52880

Abstract

Background: The incidence of Covid-19 in women, pregnant, and breastfeeding mothers is still high. Currently, the government is trying to prevent and break the chain of Covid-19 transmission by vaccination. However, knowledge about Covid-19 vaccination is still limited. Therefore, Indonesian Obstetrics and Gynecology Association/Perkumpulan Obstetri dan Ginekologi Indonesia  (POGI) members, as the spearhead of women's health, play an essential role in breaking the chain of transmission by providing knowledge about Covid-19 vaccination.Methods: All member of POGI and Youth POGI in Surakarta was educated by online method via the webinar zoom application. The level of knowledge was evaluated pre and post-webinar by using a questionnaire to see the significance.Result: Analysis of 110 participants with paired t-test obtained an average pretest value of 44.82 while the average post-test value was 57.45, with a significance value of p=0.001 (p<0.05). The results of the analysis with the Chi-square test obtained p = 0.002 (p <0.05) and OR = 23.40.Conclusion: There is an increased understanding of preventing and breaking the chain of transmission of Covid-19 in women, pregnant, and breastfeeding mothers by vaccinating youth POGI and POGI members after webinar and discussion, with a significance value of p=0.001 (p<0.05). Webinars and discussions on preventing and breaking the chain of transmission of Covid-19 to women, pregnant, and breastfeeding mothers with vaccination by researchers provided 23.40 times better understanding than before the webinar and discussions were given.   
Qualitative Study on The Determinants of Teenage Pregnancy in Central Maluku Regency Erlin Kiriwenno; Sri Sulistyowati; Haryani Saptaningtyas; Sapja Anantanyu
Mulawarman International Conference on Tropical Public Health Vol. 1 No. 1 (2025): The 3rd MICTOPH
Publisher : Faculty of Public Health Mulawarman University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Teenage pregnancy in Indonesia is a significant health issue that can lead to complications during pregnancy and childbirth. It refers to pregnancies occurring in individuals under the age of 20, a period when the reproductive organs are not yet fully prepared for childbirth. Correspondingly, this study aimed to analyze the determinants of teenage pregnancy in Central Maluku Regency. A qualitative research method with a phenomenological approach was employed, and data were collected through in-depth interviews. The informants for this study were selected using a purposive sampling technique. The subjects consisted of four teenagers aged 15–19 who had experienced pregnancy, two healthcare workers, and one village head. The data were analyzed utilizing the interactive data analysis model proposed by Miles and Huberman, involving the stages of data collection, data condensation, data display, and conclusion drawing/verification. The findings identified four key determinants of teenage pregnancy: 1) Lack of knowledge among teenagers about pregnancy, 2) Premarital sex, 3) Insufficient adolescent health care program (PKPR), and 4) Socio-cultural factors, including the practice of marrying minors. It could be concluded that these determinants significantly contributed to the high incidence of teenage pregnancies in Central Maluku Regency. Therefore, it is essential to implement educational programs and counseling on reproductive health to prevent teenage pregnancies.
Co-Authors - Soetrisno, - -, Soetrisno - . Soetrisno Abd. Rasyid Syamsuri Abdurahman Laqif Adhi Pribadi Adiyana, Febrian Andhika Agan, Lie Aji P Wibowo Aji P Wibowo, Aji P Akbar, Uchti Alamsyah, Meuthia Aldi Firmansyah Aldiansyah, Dudy Aldika Akbar, Muhammad Ilham Aloysius Suryawan Anak Agung Eka Andonotopo, Wiku Anik Lestari Anwar Sandi Wibowo, Anwar Sandi Ari Natalia Probandari Asih Anggraeni Astetri, Lini Bachnas, Muhammad Adrianes Bambang Arinekso Bambang Eko Wiyono, Bambang Eko Bambang Rahardjo Bambang Triono Cahyadi Besar, Dwi Sakti Berlian Besari Adi Pramono Cahyanto, Erindra Budi Carissa, Dinda Cut Meurah Yeni Damayanti, Sintia Dewanto Suryoningrat Dewi Setiyawati Donny Irawan Donny Irawan, Donny Dympna Pramelita Endang Sri Kurniatun, Endang Sri Endang, Rini Enik Sulistyowati Eriana Melinawati Eric Edwin Yuliantara Erindra Budi Cahyanto Erlin Kiriwenno Evert Solomon Pangkahila Fajariyah, Luthfiana Firda Fibrila Firmansyah, Aldi Fitri, Niswatul Grandis, Bunga Silvia Hadi, Cahyono Hafi Nurinasari Hari Wujoso Hari Wujoso Haryani Saptaningtyas Herman Kristanto Heru Priyanto Heru Priyanto I Nyoman Hariyasa Sanjaya Ida Nurwati Isharyadi, Isharyadi John Arianto Sondakh, John Arianto Jonathan, Andreas Julian Dewantiningrum Khoeronisa, Siti Kurjak, Asim Kurniawan, Hendro Kusbianto, Kusbianto Kusnadi, Noferi Kusumaningsih, Damayanti Laqif, Abdurahman Lungguk Helen Alfian Tanjung Mahandaru, Araafi Hariza Marbun, Yohan Pamuji Mega, Aryanti Metharisa Sujana Muhammad Adrianes Bachnas Muhammad Akhyar Musyarofah, Nova Riyan Nababan, Ronald Nanik Setiyawati Nasrudin, Muhamad Ningrum, Wike Aprilia Nizar Hero K, Nizar Hero Nugraha, Gagah B Adi Nugroho, Muhammad Anggit Nurchalisha, Siti Nada Nurinasari, Hafi Nuswil Bernolian Nutria Widya Purna Anggraini Nuur, Aliffudin Pradana, Muhammad Denny Gagah Prameilita, Dympna Pramono, Mochammad Besari Adi Prasetya, Hanung Pujojati, Ferri Waluyo Wiwoho Putri, Nadhifa Kusuma Rahmawati, Oktantia Dyah Ridwan, Robert Rizka Pramudhita Rizkiani, Inne Rubin Enhui Tjiang Ryan Saktika Mulyana S Soetrisno Sapja Anantanyu Sapja Anantanyu, Sapja Saptaningtyas, Haryani Saputra, Ricky Bernadi Sesunan, Arfan Syahfani Siagian, Grace Siregar, Paulina Soetrisno Soetrisno Khasan, Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno Soetrisno soetrisno soetrisno Soetrisno Soetrisno Stanojevic, Milan Subina, Totong Suhartini Sultoni Emillya Anggraeni Sumarno . Supriyadi H Respati Supriyadi H Respati Supriyadi Hari R Supriyadi Hari Respati Supriyadi Hari Respati Supriyadi Hari, Supriyadi Suryoningrat, Dewanto Tarmizi Tarmizi Theresia Monica Rahardjo Tjiang, Rubin Enhui Uki Retno Budihastuti Wesliaprilius, Todung Antony Wiradnyana, Anak Agung Gede Putra Wiraswesty, Ika Wisdayanti, Syah Rini Wisnu Prabowo WISNU PRABOWO Yasir Avisena Yuliani, Saffana Oka Yulyanti, Yulyanti Yuniarsih Zakia, Yuniarsih Yuniarti Yuniarti Yusuf Antoni, Yusuf