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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Adijaya Multidisiplin
Bambang Somantri Wijaya
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Dengan Gender Komite Audit Sebagai Pemoderasi Riandy Aulia Imron Harahap; Fikri, Ahmad Fikri Alamin; Bambang Somantri Wijaya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2300

Abstract

This research seeks to analyze the influence of the fraud triangle components namely pressure, opportunity, and rationalization on financial statement fraud, with the gender composition of the audit committee serving as a moderating variable. This study shows that the presence of women on the audit committee plays an important role in minimizing financial statement fraud due to weak organizational control. The study adopts a quantitative approach, utilizing secondary data for its analysis. The research focuses on manufacturing firms operating in cyclical sectors that are listed on the Indonesia Stock Exchange from 2019 to 2023. Samples were selected using purposive sampling, resulting in 65 companies and a total of 325 data points. Logistic regression analysis was employed, as the dependent variable is binary in nature. The findings indicate that both pressure and rationalization have a positive effect on financial statement fraud, whereas opportunity does not. Furthermore, the presence of female members on the audit committee strengthens the relationship between rationalization and financial statement fraud, but does not moderate the relationship between either pressure or opportunity and financial statement fraud.
Rancang Bangun Forum Diskusi Sekolah Berbasis Progressive Web APP (PWA) Dengan Push Notification Farhan Hamdallah; Bambang Somantri Wijaya; Zeffanya Raphael Wijaya
Jurnal Adijaya Multidisplin Vol 4 No 04 (2026): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Penyampaian informasi dan komunikasi antar warga sekolah seringkali terhambat karena pengumuman yang hanya disampaikan secara lisan atau melalui papan informasi sehingga tidak semua siswa menerima informasi secara tepat waktu. Penelitian ini bertujuan merancang sebuah forum diskusi sekolah berbasis Progressive Web App (PWA) yang dilengkapi fitur push notification untuk memastikan informasi dapat diterima siswa secara langsung. Sistem dikembangkan menggunakan metode Waterfall yang meliputi tahap analisis kebutuhan, perancangan, implementasi, dan pengujian. Perancangan sistem digambarkan menggunakan use case diagram dan class diagram. Sistem diimplementasikan menggunakan kerangka kerja Django dengan basis data PostgreSQL dan antarmuka berbasis Bootstrap. Aplikasi yang dihasilkan memuat fitur feed postingan, kategori, pencarian, pembuatan postingan, komentar, pusat notifikasi, pengumuman sekolah, serta halaman khusus guru dan admin untuk pengelolaan konten. Penerapan teknologi PWA memungkinkan aplikasi diinstal pada perangkat siswa dan mengirimkan notifikasi push ketika terdapat pengumuman baru. Dengan demikian, sistem ini diharapkan dapat mempercepat penyebaran informasi dan meningkatkan keterlibatan siswa dalam kegiatan sekolah.
Co-Authors Farhan Hamdallah Fikri, Ahmad Fikri Alamin Riandy Aulia Imron Harahap Zeffanya Raphael Wijaya