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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pustaka Cendekia Pendidikan
Sujoko Waluyo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Mathematics Other

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DETECTING FINANCIAL REPORT FRAUD WITH PENTAGON FRAUD ANALYSIS Liza Widya Hasyim; Sujoko Waluyo
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1017

Abstract

The Pentagon Fraud Theory identifies five elements that drive fraudulent behavior: pressure, opportunity, rationalization, competence, and arrogance, but their empirical relevance may vary across industries. This study aims to examine the influence of these five elements, proxied by Return on Assets, Total Receivables Ratio, Total Accrual Ratio, Director Change, and dualism of positions, on Financial Statement Fraud in banking sector companies on the Indonesia Stock Exchange. The research design used is a causal relationship study with a quantitative approach. The sample in this study was 56 trading sector companies listed on the IDX from 2021 to 2023. The type of data used in this study is secondary data. And the data analysis technique uses multiple linear regression analysis conducted with the help of Eviews software. The results in this study indicate that not all Pentagon Fraud elements are relevant in detecting financial statement fraud, highlighting the importance of a contextual and industry-specific approach in refining fraud risk assessment and contributing to the development of a more nuanced application of the Pentagon Fraud Theory in empirical research.
Analisis Penerapan Literasi Dan Numerasi Matematika Di SD Negeri Alur Punti Sujoko Waluyo
Jurnal Pustaka Cendekia Pendidikan Vol. 2 No. 1 (2024): Jurnal Pustaka Cendekia Pendidikan, Volume 2 Nomor 1, Mei - Agustus 2024
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/jpcp.v2i1.74

Abstract

This research aims to determine the application of mathematics learning in the Merdeka curriculum. This research uses a qualitative method with a case study approach, data analysis techniques using triangulation techniques to confirm data based on the results of observations, interviews and documentation. Researchers concluded that the implementation of differentiated learning was successfully implemented by mathematics teachers. Teachers use content differentiation, process differentiation, and product differentiation.  Different learning outcomes have a positive impact on both teachers and students. Through differentiated learning, teachers feel happier because students become more involved and aware. This is reflected in the very creative products produced by students in their learning. However, considering the challenges teachers face at the differentiation process stage, teachers are still confused when differentiating the material they provide to different students
Co-Authors Liza Widya Hasyim