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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI)
Nuristya, Emma Rani
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Financial Statement Fraud Analysis on State-Owned Entreprises in Hexagon Fraud Perspective Nuristya, Emma Rani; Kuntari, Yeni
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1947

Abstract

This research examines fraudulent financial statements in state-owned entreprises listed on the IDX for the 2020-2022 periods. This research adopts the hexagon theory influence fraudulent financial statements in an institution. This research shows that two of the six elements, namely capability and rationalization, have a significant effect on fraudulent financial statements. The impact is positive, confirming the proposition of the hexagon theory.. The findings in this research show that there are three variables that can detect fraud in financial statements, namely CEO duality, Change in Auditor and CEO Picture. It means that dual CEO ownership and the company's desire to change its auditor indicate fraudulent financial statements, as well as the large number of CEO photos appearing in financial reports shows a high level of arrogance and superiority within the company. High arrogance can lead to fraud.
Menggali Passion Membangun Karir: Pengabdian Masyarakat untuk siswa SMK Nuristya, Emma Rani
Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM Kepri) Vol. 5 No. 1 (2025): Volume 5 Nomor 1 2025
Publisher : STAIN SULTAN ABDURRAHMAN KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35961/jppmkepri.v5i1.1869

Abstract

This community service aims to help Vocational High School (SMK) students understand the importance of passion in choosing the right career. With the theme "Exploring Passion, Building Careers," this activity seeks to provide students with insights into the connection between personal interests and career success. The program was carried out through seminars and counseling. The seminar featured speakers from various professions who shared their experiences and provided tips on developing a career based on passion. Meanwhile, counseling was conducted through individual and group sessions to offer deeper guidance on how to explore interests and plan careers. The results of the activity showed that 85% of students experienced an increased understanding of the relationship between passion and career, with many students starting to plan concrete steps to pursue careers in line with their interests. This activity also inspired students to feel more confident in choosing a career path that aligns with their talents and passions. It is hoped that this community service will make a positive contribution to preparing SMK students to face the workforce with greater readiness and motivation.
Co-Authors Yeni Kuntari