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Influence of Fraud Triangle on Financial Statement Fraud with Financial Distress as an Intervening Variable: Empirical Study on Financial Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022 Nurfadilah, Sri; Putra, Wirmie Eka; Ridwan, Muhammad
International Journal of Multidisciplinary Approach Research and Science Том 2 № 03 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i03.934

Abstract

This study aims to determine the effect of the fraud triangle on financial statement fraud with financial distress as an intervening variable. The population of this study were all financial sector companies totaling 107 and then withdrawing samples using purposive sampling method, there were 42 companies that met the sample criteria. The results showed that pressure affects financial statement fraud, pressure affects financial distress, financial distress affects financial statement fraud, financial distress is able to mediate the relationship between pressure and financial statement fraud, Furthermore, opportunity and rationalization have no effect on financial statement fraud. Opportunity and rationalization have no effect on financial distress. Financial distress is unable to mediate the relationship between opportunity and rationalization with fraudulent financial statements.
ANALISIS MODEL PEMBELAJARAN BERBASIS WEB (E-LEARNING) DALAM PEMBELAJARAN SEKOLAH DASAR. Setiani, Henny; Nurfadilah, Sri; Hawa Safitri, Siti Intan; Bahiyah, Faridatul; Mahfudoh, Lailatul
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 2 (2026): Volume 11 No. 02, Juni 2026.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i2.49001

Abstract

This study aims to analyze the implementation of web-based learning models (e-learning) in elementary schools and examine their effectiveness in improving student engagement and learning quality. The study was motivated by the increasing need for digital transformation in elementary education. This research employed a qualitative approach using a literature review method. Data sources consisted of national and international journal articles related to e-learning implementation in elementary schools published between 2020–2026. Data collection techniques were conducted through documentation and literature review, while data analysis involved data reduction, data presentation, and conclusion drawing. The findings indicate that web-based learning contributes positively to students’ learning engagement, independence, participation, and digital literacy skills. Interactive content and multimedia-based platforms provide more meaningful learning experiences. Therefore, web-based learning can serve as an effective alternative in supporting learning activities in elementary schools.