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All Journal Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Al-Kharaj: Journal of Islamic Economic and Business
Didin Purniawan
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Engineering Public Health

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The Moderating Role of the Sharia Supervisory Board in Detecting Fraud Opportunities in Islamic Banking Financial Reports Using the Fraud Hexagon Approach Zainuddin; Muhammad Ikram. S; Wahyu Hasdi; Nurun Nuraini; Didin Purniawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6371

Abstract

This study aims to analyze the influence of elements in the fraud hexagon on financial statement fraud in Islamic banking in Indonesia, as well as to evaluate the moderating role of the Sharia Supervisory Board. This study uses a quantitative approach with a panel data regression analysis method that includes 37 observations from the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2019–2023 period. Financial statement fraud is detected using the Beneish M-Score model, with independent variables including pressure, opportunity, rationalization, ability, arrogance, and collusion, and the moderating variable of the Sharia Supervisory Board. The results show that pressure, opportunity, and rationalization have a significant effect on financial statement fraud, while ability, arrogance, and collusion have no effect. In addition, the Sharia Supervisory Board is able to moderate the influence of pressure and opportunity, but is not effective in moderating other variables. These findings emphasize the importance of the active role of the Sharia Supervisory Board in strengthening Islamic corporate governance. This study provides practical contributions to financial institutions and regulators to improve the effectiveness of internal supervision and prevent financial statement manipulation. Further studies are recommended to expand the scope of variables and explore qualitative approaches to enrich the understanding of the factors driving fraud in the Islamic financial system.
The Moderating Role of the Sharia Supervisory Board in Detecting Fraud Opportunities in Islamic Banking Financial Reports Using the Fraud Hexagon Approach Zainuddin; Muhammad Ikram. S; Wahyu Hasdi; Nurun Nuraini; Didin Purniawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6371

Abstract

This study aims to analyze the influence of elements in the fraud hexagon on financial statement fraud in Islamic banking in Indonesia, as well as to evaluate the moderating role of the Sharia Supervisory Board. This study uses a quantitative approach with a panel data regression analysis method that includes 37 observations from the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2019–2023 period. Financial statement fraud is detected using the Beneish M-Score model, with independent variables including pressure, opportunity, rationalization, ability, arrogance, and collusion, and the moderating variable of the Sharia Supervisory Board. The results show that pressure, opportunity, and rationalization have a significant effect on financial statement fraud, while ability, arrogance, and collusion have no effect. In addition, the Sharia Supervisory Board is able to moderate the influence of pressure and opportunity, but is not effective in moderating other variables. These findings emphasize the importance of the active role of the Sharia Supervisory Board in strengthening Islamic corporate governance. This study provides practical contributions to financial institutions and regulators to improve the effectiveness of internal supervision and prevent financial statement manipulation. Further studies are recommended to expand the scope of variables and explore qualitative approaches to enrich the understanding of the factors driving fraud in the Islamic financial system.
Transforming Chili Cultivation Through Environmentally Friendly Technology: Efforts to Achieve Sustainable Food Security in Indonesia Didin Purniawan; Uci Musdalifah; Annisa .; Endah Nurmasita; Ayu Andira; Aisyah .; Wahyuni .; Magfirah .; Nurhafida .; Firdayanti .; Nurpadillah .; Bahtiar .; Dhea Oktaviani; Aminah .
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 9 No 1 (2026): Environmental-based Awareness for Agile Community Strength
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v9i1.622

Abstract

This community service program was conducted in Lamunre Tengah Village, Belopa Utara District, Luwu Regency, to address the low productivity of chili (Capsicum annuum L.) caused by pest infestations, excessive reliance on chemical fertilizers, and farmers’ limited knowledge of eco-friendly agricultural technologies. The program aimed to enhance farmers’ knowledge, skills, and independence in sustainable agriculture practices through training on liquid organic fertilizer formulation, natural biopesticide production, and simple precision irrigation systems using soil moisture sensors. The methods included field observation, interactive counseling, hands-on demonstrations, and learning evaluation through pre-tests and post-tests administered to 15 participants. The results showed significant improvement across three main dimensions: understanding of eco-friendly technology increased from 33% to 47%, sustainable cultivation practices rose from 20% to 67%, and adoption of smart farming applications improved from 40% to 47%, with an overall average increase of 34%. In addition, participants demonstrated positive behavioral changes toward environmentally responsible innovation. These findings confirm that a participatory, learning-by-doing approach effectively strengthens farmers’ capacity and self-reliance while fostering the transformation of the local agricultural system toward efficiency, climate adaptability, and sustainability in support of national food security.
Co-Authors Aisyah . Aminah . Annisa . Ayu Andira Bahtiar . Dhea Oktaviani Endah Nurmasita Firdayanti . Magfirah . Muhammad Ikram. S Nurhafida . Nurpadillah . Nurun Nuraini Uci Musdalifah Wahyu Hasdi Wahyuni . Zainuddin