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All Journal ETIKONOMI J-MAS (Jurnal Manajemen dan Sains) Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Dio Alfarago
Directorate General of Taxes
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Do Fraud Hexagon Components Promote Fraud in Indonesia? Dio Alfarago; Azas Mabrur
ETIKONOMI Vol 21, No 2 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i2.24653

Abstract

This study provides information about the likelihood of the natureof fraud companies so that investors and stakeholders can makebetter decisions. The Beneish model and the fraud theory aretwo well-developed ideas for understanding fraud motivationsand detecting earnings manipulation in a corporation. Unlikeprevious studies using the fraud triangle, this study uses the latesttheory (the fraud hexagon) perspective to detect fraud actions.Thus, this study aims to examine the applicability of the fraudhexagon components in combination with the M-score fromthe Beneish model. Seventy-six manufacturing firms listed onIndonesia Stock Exchange from 2015 to 2019 were chosen assamples. The findings confirmed that enterprises with fraud tendto: be more financially stable, be more leveraged, have higherprofitability, have cooperation projects with the government, havemore related-party transactions, have more auditor changes, beless liquid, less changing directors, be less supervised, and lessdisplay CEO.’s picture.JEL Classification: K40, K42
Analysis of Stock Investment Decisions through Price Earnings Ratio (A Case Study on Construction Service Companies) Dio Alfarago; Luthfi Aziz Bakhtiyar
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.525

Abstract

The objective of this study is to analyze investment decisions using the Price Earnings Ratio (P/E Ratio) approach. The sample companies for this study are construction service companies that are listed on the Indonesia Stock Exchange in 2021. This study combines descriptive and quantitative methods. The results indicated that PT. Waskita Karya Tbk., PT. Wijaya Karya Tbk., PT. Adhi Karya Tbk., and PT. Pembangunan Perumahan Tbk. are sequentially the company with the highest investment priority. This priority scale can be taken into account by investors when making investments.
The Role of Knowledge Sharing in Enhancing Employee Work Motivation Dio Alfarago
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 2 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/kav9cf96

Abstract

Employee motivation is widely recognized as a fundamental component of organizational success, with knowledge-sharing activities serving as a significant contributory factor. This study examines the impact of knowledge-sharing activities on employee motivation by applying Vroom’s motivation theory. Using a quantitative approach with a survey research design, data were collected from 67 employees of PT. Midi Utama Indonesia Tbk, Medan Branch, selected from a total population of 200 using the Taro Yamane formula. The data were analyzed through linear regression to determine the relationship between knowledge-sharing and motivation. The findings reveal that knowledge-sharing activities significantly enhance employee motivation, highlighting their importance in fostering a productive and engaged workforce
Co-Authors Luthfi Aziz Bakhtiyar Mabrur, Azas