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All Journal Jurnal Pengabdian Masyarakat Multidisiplin APLIKATIF: Journal of Research Trends in Social Sciences and Humanities
Rahman Siddiq, Faiz
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Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENDANPINGAN PEMBUATAN PROSES BISNIS PADA KELOMPOK PETERNAK LEBAH KLANCENG DUSUN TENGKLIK DESA KEDAWUNG KECAMATAN JUMAPOLO KABUPATEN KARANGANYAR Setyawan, Didik; Astuti Herawati, Dewi; Rahman Siddiq, Faiz; Arif Wibawa, D. Andang; Intan Eka Saputri, Maria Odelia
Jurnal Pengabdian Masyarakat Multidisiplin Vol 7 No 1 (2023): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v7i1.3872

Abstract

Klanceng Honey has many benefits for human health. It can boost immune system, act as an antibacterial agent and can also be used as an alternative medicine for diabetes, heart disease and stroke. Klanceng Honey is pure honey made from flower nectar that does not expire. The Klanceng honey farmer group in Kedawung village, Jumapolo district, Karanganyar regency, Central Java, has been in business for almost two years but has not made any progress. The results of the problem identification showed that there is no standardization of the activities that are carried out. The purpose of this community service program is to develop a business process to achieve working standards for Klanceng honey cultivation activities. The methodology used consists of 3 stages. The first stage is to observe and identify the problems of Klanceng honey farmers. The second step is to find references that are relevant to the business processes of the Klanceng honey farmer group. The third stage was to conduct interviews to create a standard operating procedure for the Klanceng honey farmer group. These stages resulted in a business process for Klanceng honey cultivation and a standard operating procedure for Klanceng honey cultivation activities that can be fully understood by all group members.
The Fraud Hexagon as an Analytical Framework for Predicting Financial Statement Fraud: A Systematic Literature Review Rahman Siddiq, Faiz; Sutopo, Bambang
APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Vol. 3 No. 2 (2024): APLIKATIF: Journal of Research Trends in Social Sciences and Humanities
Publisher : Lembaga Junal dan Publikasi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/aplikatif.v3i2.467

Abstract

This article analyzes the Fraud Hexagon model as a framework for detecting financial statement fraud across various sectors and geographic contexts using the Systematic Literature Review (SLR) approach. The model incorporates six elements: pressure, opportunity, rationalization, capability, ego, and collusion. The study reviewed 12 SCOPUS-indexed articles focusing on the banking, manufacturing, SMEs, and infrastructure sectors in national and regional contexts. Financial statement fraud results in the highest financial losses among fraud types. The Fraud Hexagon, an evolution of earlier theories, provides a comprehensive approach to fraud detection. This study aims to evaluate the application of the Fraud Hexagon model across sectors to identify critical factors influencing fraud and offer strategic recommendations for improving internal and external controls. Using the PRISMA framework, the study employs the SLR approach to filter and analyze relevant SCOPUS-indexed literature. The study examined fraud detection through stages of keyword analysis, highlighting pressure and collusion in regulated industries. Corporate governance and audit quality enhance detection, but limitations include a lack of behavioral and sector-specific focus. Future research should integrate behavioral and cultural dynamics with advanced analytics.
The Fraud Hexagon as an Analytical Framework for Predicting Financial Statement Fraud: A Systematic Literature Review Rahman Siddiq, Faiz; Sutopo, Bambang
APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Vol. 3 No. 2 (2024): APLIKATIF: Journal of Research Trends in Social Sciences and Humanities
Publisher : Lembaga Junal dan Publikasi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/aplikatif.v3i2.467

Abstract

This article analyzes the Fraud Hexagon model as a framework for detecting financial statement fraud across various sectors and geographic contexts using the Systematic Literature Review (SLR) approach. The model incorporates six elements: pressure, opportunity, rationalization, capability, ego, and collusion. The study reviewed 12 SCOPUS-indexed articles focusing on the banking, manufacturing, SMEs, and infrastructure sectors in national and regional contexts. Financial statement fraud results in the highest financial losses among fraud types. The Fraud Hexagon, an evolution of earlier theories, provides a comprehensive approach to fraud detection. This study aims to evaluate the application of the Fraud Hexagon model across sectors to identify critical factors influencing fraud and offer strategic recommendations for improving internal and external controls. Using the PRISMA framework, the study employs the SLR approach to filter and analyze relevant SCOPUS-indexed literature. The study examined fraud detection through stages of keyword analysis, highlighting pressure and collusion in regulated industries. Corporate governance and audit quality enhance detection, but limitations include a lack of behavioral and sector-specific focus. Future research should integrate behavioral and cultural dynamics with advanced analytics.
Co-Authors Arif Wibawa, D. Andang Astuti Herawati, Dewi Bambang Sutopo Intan Eka Saputri, Maria Odelia Setyawan, Didik