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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Kebijakan dan Pengembangan Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies JEMPER (Jurnal Ekonomi Manajemen Perbankan) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AEEJ : Journal of Automotive Engineering and Vocational Education Akuntansi dan Teknologi Informasi Arkus JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Aktualita : Jurnal Hukum Jurnal Magister Akuntansi Trisakti Asian Journal of Applied Business and Management (AJABM) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi Manado (JAIM) JEKSya Jurnal Ekonomi dan Keuangan Syariah JTPVI: Jurnal Teknologi dan Pendidikan Vokasi Indonesia IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Digital Business Progress Accounting Analysis Journal Media Gizi Khatulistiwa E-Jurnal Akuntansi
Ahmad Juanda
Universitas Muhammadiyah Malang
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud Ika Anggie Wiasti; Driana Leniwati; Ahmad Juanda
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10293

Abstract

The aim of this research is analyzes the internal credit control system by integrating the 5C7P model and the Fraud Hexagon theory to prevent fictitious lending at a branch office of a state-owned bank in East Java. Using a qualitative case study method, data were collected through in-depth interviews with 10 credit professionals, including credit proposers, supervisors, and decision-makers, with professional experience ranging from 5 to 28 years. The findings indicate that fraud is driven by six key elements: managerial pressure (stimulus), the ability to manipulate data (capability), internal-external collusion (collusion), weak verification processes (opportunity), justification of violations (rationalization), and personal or institutional ambition (ego). Although the 5C and 7P principles have been implemented, these principles are often compromised by systemic pressures and misused by those with access and authority. These findings highlight the importance of a comprehensive approach that combines administrative evaluation, behavioral analysis, and structural risk mapping to enable early fraud detection. The study recommends strengthening internal controls through the integration of AI-based technology and ethics-based governance to restore public trust. The main contribution of this research is the proposed credit evaluation model that combines administrative and psychosocial perspectives an innovative approach that remains underexplored in financial literature in Indonesia.
Carbon Offset: A Sustainable Green Mining Industry from the Triple Bottom Line Perspective Widiarto, Rikha; Juanda, Ahmad; Leniwati, Driana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4913

Abstract

This study aims to develop a sustainable green mining model based on the Triple Bottom Line (TBL) framework, emphasizing that coal mining companies must not only focus on economic efficiency but also on reducing carbon emissions through natural-based offsets and social-environmental contributions. By using a qualitative case study approach on coal mining companies in Indonesia, this research highlights the urgency of integrating green practices into mining operations to address ecological damage and improve corporate sustainability reporting. This study employed a qualitative case study approach on a coal mining company group in Indonesia, involving eight key informants across various departments, utilizing participant observation, in-depth interviews, and document analysis, with data analyzed through reduction, linkage to the triple bottom line theory, and triangulation to ensure validity. This study concludes that green mining, when viewed through the triple bottom line lens economic, environmental, and social is an urgent and essential strategy for sustainable mining operations. Carbon offset mechanisms, such as nature-based solutions and carbon trading, along with green accounting and sustainability reporting, play a crucial role in reducing environmental impact and increasing corporate accountability. Supported by government regulations, these practices not only mitigate climate change but also offer long-term economic benefits and social value. It is recommended that mining companies adopt comprehensive green mining practices by integrating carbon offset strategies into long-term business models, supported by refined government regulations, enhanced stakeholder competencies through academic and professional training, further research on carbon offset impacts, and strong public-private collaboration to accelerate the transition toward a sustainable green mining industry.
Co-Authors . Widayat A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Arif Ahmad Wajuya Jati Ahmad Waluya Jati Ahmed, Alan Januar Alan Januar Ahmed Aldri Frinaldi Aniek Rumijati Ardiyansyah, Maulidin Arifin, Indra Welly Assari, Hestytia Nirmala Ayu Apriliani Hidayat Bahrun Candra Inata, Lia Dasman Lanin Destriana Desy Retma Sawitri Desy Retma Sawitri Deviandini, Ellisa Dhaniel Syam Dinar Latifa Donny Fernandez Driana Leniawati Driana Leniwati Dwi Damayanthi, Silvana Juliant Dwi Irawan Dwi Sudarno Putra Eko Setiawan Endang Dwi Wahyuni Eny Suprapti Fahmi Dwi Mawardi Fathiya Rachmasari Firmansyah Firmansyah Firmansyah Fitriani, Nopita Fuad Muttaqin Ginanjar Arief Setyabudi Hamamah, Cahya Umi Harahap, Hastuti Handayani Hartono, Putri Amallia Hastim Rosiana Hestytia Nirmala Assari Hutajulu, Lija Romauli Ihyaul Ulum Ika Anggie Wiasti Iman Jaladri Inata, Lia Candra Indang Dewata Jauhari, Irmawati Juwita Nur Radeana Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Masiyah Kholmi Masiyah, Masiyah Maulida, Dewi Nur Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muhammad Wildan Affan Muttaqin, Fuad Naseer, Maryam Shahuneeza Nasrullah Nasrullah Nuha, Sukma Uli Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurlillah Dwinda Wicaksono Nurul Permatasari, Rika Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Purwanto, Wawan Rachmasari, Fathiya Rahayu, Mellysia Dwi Rajagukguk, Frederick Rudy Sentosa Raudhah Trisna Wardhani Rayis, Dzulhijah Alkayyis Rembrandt, Rembrandt Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Rusmadi, Anindya Tirsa Samudra, Makitta Widi Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Setu Setyawan Siti Atikah Siti Fadhillah Nurazizah Siti Rohani Sri Wahyuni Sugiarto, Toto Sukma Uli Nuha Syahri, Mohammad Syamsul Amar B Thomas Fernandez Lamury Toto Sugiarto Tri Wahyu Oktavendi Umar, Genius Viroza, Al-Thoriq Wardani, Isma Aprilylyani Wardatul Jannah Wiasti, Ika Anggie Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Yanuarti Petrika Yuaninda, Naila Putri