Claim Missing Document
Check
Articles

Found 22 Documents
Search

Detecting of Fraudelent Financial Report: Perspective F Score Modeling Himmah, Elok Faiqoh; Nugraha, Albi; Putri, Anike; Nadiyah Rahmani, Annisa
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32246

Abstract

This study aims to detect fraud in financial statements using the F Score model and hexagon fraud determinants. These six proxies are used in the research model to analyse and detect possible fraudulent financial reporting in companies based on financial stability; capability, which is formed by changes in the board of directors; collusion, which is formed by the company's involvement in government projects; opportunity, which is formed by the nature of the industry; rationalisation, which is formed by changes in auditors; and ego, which is formed by the frequent appearance of the CEO's photo. The study approach is descriptive quantitative. The sampling technique is non-probability sampling using the purposive sampling method. This study involved a sample size of 30 companies, which collectively provided 150 annual reports. The data analysis method used is panel data regression analysis using Eviews software version 13. The results show that four of the six hexagonal fraud components significantly influence the potential for misleading financial reporting. Meanwhile, collusion, proxied by company involvement in government projects, and opportunity, proxied by industry nature, do not influence the likelihood of misleading financial reporting.
STUDI LITERATUR: KESULITAN MEMBACA LANCAR PADA SISWA KELAS RENDAH DI SEKOLAH DASAR Putri, Anike; Priyadi, Antonius Totok; Halidjah, Siti; Wibowo, Dwi Cahyadi
JURNAL PENDIDIKAN DASAR PERKHASA: Jurnal Penelitian Pendidikan Dasar Vol 12, No 1 (2026): Jurnal Pendidikan Dasar Perkhasa: Jurnal Penelitian Pendidikan Dasar
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpdp.v12i1.6304

Abstract

This article aims to describe the difficulties in reading fluency among lower-grade elementary school students through a literature review. The study employed a literature review method by analyzing 10 scientific articles obtained through a selection process from Google Scholar based on their relevance to the research topic. The data analysis technique used was content analysis to identify, categorize, and interpret the main findings from the analyzed articles. The results of the review indicate that reading difficulties among lower-grade students are a dominant issue and appear in almost all aspects of early reading skills. These difficulties include incomplete recognition of letters, inability to distinguish letter sounds, weak spelling ability, difficulty reading syllables, words, and sentences, as well as low reading fluency and reading comprehension. These findings indicate that the reading fluency of lower-grade students still requires serious attention through appropriate instructional strategies to support the development of students’ basic literacy skills in elementary school.