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All Journal Action Research Literate (ARL) Indo-Fintech Intellectuals: Journal of Economics and Business Management Dynamics: International Journal of Management and Digital Sciences
Septantri Shinta Wulandari
Universitas Primagraha, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Fraud Factor Analysis Hexagon in Detecting Financial Report Fraud In Listed Companies in Indonesia: A Systematic Literature Approach Devia Putri Hascika; Debora Parlina Sinurat; Anisyah Vitriyah Dewi; Deni Sunaryo; Septantri Shinta Wulandari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2147

Abstract

Financial reporting fraud is a significant challenge across industries, undermining stakeholder trust and the reliability of financial data. The Fraud Model Hexagon expands upon earlier models, like the Fraud Triangle and Fraud Diamond, by introducing six elements pressure, opportunity, rationalization, capability, ego, and collusion that offer a comprehensive view of the factors enabling fraud. This literature review systematically examines the model's effectiveness in detecting financial fraud within Indonesian corporations, especially those listed on the Indonesia Stock Exchange or connected to political and governmental entities. Ten studies from 2018 to 2024 were analyzed, focusing on each Fraud Hexagon element's role in fostering fraud. Findings highlight that pressure, opportunity, and collusion are primary drivers of fraud in politically connected sectors, with capability and rationalization further facilitating fraud, while ego emboldens managers to act without fear of repercussions. The Fraud Hexagon provides a nuanced framework for risk assessment, prompting recommendations for stronger internal controls and ethical standards. It also serves as a valuable diagnostic tool for auditors and regulators, particularly in politically sensitive sectors. This study contributes to understanding the social and psychological dimensions of financial fraud and offers a foundation for future cross-industry research.
Innovating Sharia Fintech : Harnessing Sukuk to Drive Sustainable Infrastructure Development in Emerging Economies Septantri Shinta Wulandari
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 3 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i3.279

Abstract

This paper explores the potential of integrating Sharia-compliant financial technology (fintech) innovations with sukuk issuance to drive sustainable infrastructure development in emerging economies. With the rise of digital transformation and the increasing focus on sustainable development, the Islamic financial system provides a unique opportunity to reconcile financial innovation with ethical principles. The study highlights how Sharia fintech platforms, such as crowdfunding and blockchain, can enhance the efficiency, transparency, and accessibility of sukuk as a financial instrument. At the same time, sukuk addresses the significant financing gap in infrastructure development while adhering to Islamic principles, such as avoiding riba (interest), gharar (uncertainty), and maysir (speculation). Through a comprehensive literature review and empirical analysis, this research identifies the gaps in existing approaches to financing sustainable infrastructure in emerging economies and proposes a novel integration framework. Findings suggest that the convergence of Sharia fintech and sukuk can facilitate financial inclusion, attract a broader investor base, and accelerate infrastructure financing. Furthermore, this integration supports the achievement of the Sustainable Development Goals (SDGs) by ensuring that financial tools align with social justice and environmental stewardship. This study contributes to the growing body of knowledge on Islamic finance by providing actionable insights for policymakers, financial institutions, and fintech developers. It emphasizes the importance of regulatory frameworks and cross-sector collaboration to unlock the full potential of Sharia-complian
The Influence of Innovation Strategy and Information Technology on Competitive Advantage with Employee Creativity as a Moderating Variable Wulandari, Septantri Shinta
Action Research Literate Vol. 8 No. 11 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i11.2515

Abstract

Studi ini menyelidiki dampak strategi inovasi dan teknologi informasi terhadap keunggulan kompetitif, dengan fokus pada kreativitas karyawan sebagai variabel moderasi. Tujuan utama adalah untuk memahami bagaimana kreativitas karyawan mempengaruhi efektivitas strategi inovasi dan investasi teknologi dalam meningkatkan keunggulan kompetitif. Desain penelitian kuantitatif digunakan, dengan pendekatan survei dan data yang dikumpulkan dari 200 responden melalui Google Forms, dengan 178 tanggapan yang valid dianalisis. Model Persamaan Struktural (SEM) menggunakan Smart PLS digunakan untuk menguji hubungan yang dihipotesiskan. Temuan menunjukkan bahwa baik strategi inovasi maupun teknologi informasi berdampak positif terhadap keunggulan kompetitif. Secara khusus, kreativitas karyawan memoderasi hubungan ini, secara signifikan meningkatkan efektivitas baik strategi inovasi maupun investasi teknologi dalam mencapai keunggulan kompetitif. Hasil ini menyoroti peran penting kreativitas karyawan dalam meningkatkan manfaat yang diperoleh dari inovasi dan teknologi. Studi ini berkontribusi pada literatur dengan menunjukkan interaksi antara strategi inovasi, teknologi informasi, dan kreativitas karyawan dalam mendorong keunggulan kompetitif. Ini menekankan pentingnya mengembangkan tenaga kerja yang kreatif untuk memaksimalkan hasil dari investasi inovasi dan teknologi. Temuan ini menawarkan implikasi praktis bagi organisasi yang ingin memanfaatkan kemampuan strategis dan teknologi mereka secara efektif dan memberikan dasar untuk penelitian di masa depan di bidang ini.
Co-Authors Anisyah Vitriyah Dewi Debora Parlina Sinurat Deni Sunaryo Devia Putri Hascika