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All Journal Dinamika Pendidikan Jurnal Sains Ekonomi dan Perbankan Syariah KEUNIS Economica: Jurnal Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi SYIRKAH Journal of Islamic Accounting and Finance Research MALIA: Journal of Islamic Banking and Finance JAKED Data : Journal of Information Systems and Management
Iwan Budiyono, Iwan
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Role of Fraud Pentagon Elements in Financial Statement Fraud: Evidence from Islamic Commercial Banks in Indonesia Kharimah, Khaerohtun Nurul; Nugraha, Nyata; Budiyono, Iwan; Arumsari, Vita
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22299

Abstract

Islamic banks in Indonesia have experienced rapid growth relative to their conventional counterparts. However, this expansion is accompanied by challenges, notably the prevalence of fraudulent practices. This study aims to analyze the influence of the fraud pentagon on Financial Statement Fraud (FFR) in Islamic Commercial Banks in Indonesia from 2018 to 2023, both collectively and individually. The study population comprises all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) as of December 2023. Using a purposive sampling method, ten Islamic commercial banks were selected for analysis. The research employs a Multiple Linear Regression Analysis model, executed in EViews 13. The findings reveal that, collectively, the elements of Pressure (ROA), Opportunity (BDOUT), Rationalization (TACC), Capability (DCHANGE), and Arrogance (CEO PICTURE) significantly impact FFR. Individually, Pressure (ROA), Opportunity (BDOUT), and Rationalization (TACC) have a positive and significant effect on FFR, while Capability (DCHANGE) and Arrogance (CEO PICTURE) exhibit a positive but non-significant effect.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Di BEI Tahun 2019-2022 Fitrianingsih; Widyarti, Maria Theresia Heni; Budiyono, Iwan
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4085

Abstract

This research expects to choose the result of institutional ownership, profitability, CSR in direction of firm value. This reseacrh employs a quantitative procedure with discretionary data sources as yearly reports and company reasonability reports. The general population in this research were guaranteed by the state associations recorded on the IDX in 2019-2022. The data combination strategy employed with purposive testing, with the objective that an illustration of 9 (nine) associations was gotten. The data was dealt with using SPSS variation 27.00. The results of the audit showed that institutional belonging impacted firm value. Meanwhile, efficiency an CSR didn't impat tfirm value. Institutional ownership, profitability, CSR simultaneously impact firm value. This examination is supposed to be a reference for organizations to increment organization esteem and a reference for likely financial backers in putting resources into shares.
Evaluation of E-Learning Implementation During The Covid-19 Pandemic: A Case Study At Politeknik Negeri Semarang (POLINES) Indonesia Hasanudin, Mohamad; Sadida, Afiat; Widyarti, Maria Th Heni; Budiyono, Iwan; Pinandhito, Kenneth; Pradana, Bagas Putra
Data : Journal of Information Systems and Management Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/data.v2i4.358

Abstract

In early 2020, Indonesia, including the world, faces the massive spread of the Covid-19 virus. The spread of COVID-19 has prompted the President of the Republic of Indonesia through the minister of education to issue Circular Number 4 of 2020 concerning the Implementation of Education Policies in Emergency Times Spread of COVID-19 in a Circular It is explained that the learning process is carried out at home through online learning. This policy means changing the learning method from the majority of face-to-face to online learning. Online learning methods are new to all interested parties: teachers, students, and education management. This phenomenon encourages a study to be carried out that aims to determine the effectiveness of online learning at the Semarang State Polytechnic in achieving curriculum targets. This quantitative research begins with a review of policies and literature related to COVID-19 and online learning, which is continued by using an online questionnaire to collect data obtained from 643 student respondents and 76 lecturers in 5 departments and 18 study programs from 25 study programs in POLINES This study wanted to determine the effectiveness of online using El Nino from 1) Content, 2) Interface, 3) Feedback and assessment, 4) Convenience, 5) Interaction, and 6) Social Influence; research findings from the six variables obtained an overall average index. Which was obtained from the lecturers' respondents was 69%, while the overall average index obtained from student respondents was 73%.
The Role of Fraud Pentagon Elements in Financial Statement Fraud: Evidence from Islamic Commercial Banks in Indonesia Kharimah, Khaerohtun Nurul; Nugraha, Nyata; Budiyono, Iwan; Arumsari, Vita
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22299

Abstract

Islamic banks in Indonesia have experienced rapid growth relative to their conventional counterparts. However, this expansion is accompanied by challenges, notably the prevalence of fraudulent practices. This study aims to analyze the influence of the fraud pentagon on Financial Statement Fraud (FFR) in Islamic Commercial Banks in Indonesia from 2018 to 2023, both collectively and individually. The study population comprises all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) as of December 2023. Using a purposive sampling method, ten Islamic commercial banks were selected for analysis. The research employs a Multiple Linear Regression Analysis model, executed in EViews 13. The findings reveal that, collectively, the elements of Pressure (ROA), Opportunity (BDOUT), Rationalization (TACC), Capability (DCHANGE), and Arrogance (CEO PICTURE) significantly impact FFR. Individually, Pressure (ROA), Opportunity (BDOUT), and Rationalization (TACC) have a positive and significant effect on FFR, while Capability (DCHANGE) and Arrogance (CEO PICTURE) exhibit a positive but non-significant effect.
Co-Authors Arum, Melati Sari Dewi Arumsari, Vita Asrori, Mohamad Eka Murtiasri Handayani, Pangestika Nur Ida Ayu Putu Sri Widnyani Ida Nurhayati Kenneth Pinandhito Kharimah, Khaerohtun Nurul Mohamad Hasanudin Nastiti, Nila Sari Nugraha, Nyata Pradana, Bagas Putra Sadida, Afiat Widodo, Saniman Widyarti, Maria Th Heni Widyarti, Maria Theresia Heni