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All Journal Teras Jurnal Studi Akuntansi, Keuangan, dan Manajemen At-Tadris: Journal of Islamic Education
Rahma, Siti Aulia
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Sewindu Pemetaan Bibliometrik Penelitian Teori Fraud Pentagon pada Financial Statement Anggelina, Marhini; Rohmi, Nurul; Islami, Mauludatul; Rahma, Siti Aulia; Zuhdi, Rahmat
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4099

Abstract

Purpose: This study aims to conduct a bibliometric mapping of Google Scholar-indexed literature over the last eight years (2016–2024) related to the fraud pentagon theory and its application in analyzing fraudulent financial statements in Indonesia. Methodology/approach: This research employs a quantitative approach using a literature study design. Data were obtained using the Publish or Perish software, resulting in 347 relevant articles. These were further analyzed using the VOSviewer tool to visualize trends, clusters, and keyword frequencies in the existing literature. Results/findings: The findings indicate a significant growth in the number of publications on fraud pentagon theory, particularly in 2021 (65 articles) and 2022 (72 articles). Network visualization using VOSviewer shows five primary research clusters. Frequently used keywords include “Pentagon,” “Financial Statements,” and “Indonesia Stock Exchange,” reflecting mainstream research interests. In contrast, emerging topics such as “F-Score Model” and “Determinants” appear less frequently, highlighting research gaps. Influential factors commonly discussed include pressure, financial stability, and internal business conditions as key triggers of financial statement fraud. Conclusion: This bibliometric analysis confirms the central role of fraud pentagon theory in the Indonesian academic discourse on financial fraud. It also identifies underexplored areas that deserve more attention from future researchers, particularly quantitative indicators like the F-Score Model. Limitations: The study is limited to 347 articles deemed relevant from an initial pool of 450; 103 were excluded due to being non-academic (e.g., theses, reviews). Contribution: This research highlights gaps and future directions for forensic accounting studies, encouraging deeper exploration into predictive fraud detection models and underrepresented variables.
Analisis Penetapan Harga Jual Air Bersih Pada SPAMDES Tirto Sari, Kulon Progo Barid, Burhan; Rahma, Siti Aulia; Hairani, Ani
Teras Jurnal : Jurnal Teknik Sipil Vol. 12 No. 2 (2022): Volume 12 Nomor 2, September 2022
Publisher : UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/tj.v12i2.774

Abstract

Abstrak Pengelolan SPAMDes Tirtosari masih memperhitungkan biaya operasional dan harga pokok produksi berdasarkan perkiraan dan kesepakatan bersama, belum mempertimbangan biaya produksi. Metode full costing untuk memperhitungkan harga pokok produksi, kemudian digunakan metode cost plus pricing dan rumus berdasarkan Permendagri Nomor 71 Tahun 2016 untuk menentukan harga jual air. Dari hasil analisis, biaya operasional terbesar terjadi pada tahun 2018 yaitu sebesar Rp. 64.273.209. Selain itu diperoleh nilai harga jual air per m3 yang lebih tinggi dibandingkan harga pokok produksinya. Seperti pada tahun 2022, harga pokok produksi yang dihasilkan sebesar Rp. 1.899 dan harga jual yang dihasilkan sebesar Rp. 2.713. Hasil perhitungan harga jual air per m3 yang mengacu pada metode cost plus pricing dan Permendagri Nomor 71 Tahun 2016 dengan menambahkan nilai laba pada perhitungannya juga menunjukkan nilai yang lebih besar dibanding harga pokok produksi air yang telah dihitung sebelumnya yaitu berkisar antara Rp. 3.940 - Rp. 9.158. Jika perusahaan menetapkan harga jual air sesuai hasil perhitungan, maka perusahaan sudah mampu untuk menutupi biaya operasional air serta mendapatkan laba. Kata kunci: Biaya operasional, harga pokok produksi, full costing, harga jual, cost plus pricing  Abstract Management of SPAMDes Tirtosari still takes into account operational costs and cost of production based on estimates and mutual agreement, not considering production costs. The full costing method is used to calculate the cost of production, then the cost plus pricing method and the formula based on Permendagri Number 71 of 2016 are used to determine the selling price of water. From the results of the analysis, the largest operational costs occurred in 2018 which amounted to Rp. 64,273,209. In addition, the selling price of water per m3 is obtained which is higher than the cost of production. As in 2022, the cost of production produced is Rp. 1,899 and the resulting selling price is Rp. 2,713. The results of the calculation of the selling price of water per m3 which refers to the cost plus pricing method and Permendagri Number 71 of 2016 by adding the profit value to the calculation also shows a value that is greater than the cost of water production that has been calculated previously, which ranges from Rp. 3.940 - Rp. 9,158. If the company determines the selling price of water according to the calculation results, then the company is able to cover the operational costs of water and earn a profit Keywords: Operational cost, cost of production, full costing, selling price, cost plus pricing 
Pengaruh Pembelajaran Aqidah Akhlak Terhadap Perilaku Peserta Didik Kelas V di SDIT Ar Rahman Bojonggede Bogor Rois, Ajun; Rahma, Siti Aulia
At-Tadris: Journal of Islamic Education Vol. 3 No. 2 (2024): At-Tadris: Journal of Islamic Education
Publisher : Ikatan Dai Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/404f5a17

Abstract

The purpose of this study is to analyze the influence of moral faith learning on the behavior of class V students at SDIT Ar Rahman Bojonggede Bogor. Learning Aqidah Akhlak is closely related to the formation of student behavior, for example subject matter about speaking ethics, so in this material students are taught how to speak to teachers, parents and fellow friends. This study uses this type of research quantitatively, with a descriptive method through the use of data collected from the results of questionnaire distribution and documentation. The respondents of this study are integrated Islamic elementary students at SDIT Ar Rahman Bojonggede Bogor. The sampling technique uses saturated sampling (census), namely all students in class V totaling 34 students. The results of this study show that the level of learning of moral beliefs in schools is in the strong category with a percentage of 65%.  This can be influenced by several supporting factors such as the existence of learning strategies in the formation of student morals. The level of Student Behavior at SDIT Ar Rahman Bojonggede Bogor is in the strong category with a percentage of 71%. This can be influenced by several factors such as the alignment of the rules in schools with the Aqidah moral learning materials. After the author conducted a study, there was a significant influence between moral aqidah education on the behavior of grade V students at SDIT Ar Rahman Bojonggede Bogor for the 2023-2024 Academic Year. This can be proven by hypothesis testing using a simple analysis test with a correlation test obtained a value of (0.850) which shows a very strong influence.
Co-Authors Anggelina, Marhini Ani Hairani, Ani Burhan Barid Islami, Mauludatul Rahmat Zuhdi Rohmi, Nurul Rois, Ajun