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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pustaka Cendekia Pendidikan
Sujoko Waluyo
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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.
EFFORTS TO IMPROVE THE NUMERATION LITERACY SKILLS OF CLASS V STUDENTS IN KALOY STATE PRIMARY SCHOOL THROUGH CRA METHOD Sujoko Waluyo
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1484

Abstract

This study investigates the application of the Concrete–Representational–Abstract (CRA) method to strengthen numeracy literacy among fifth-grade students at SD Negeri Kaloy. Despite national efforts to improve mathematics education, Indonesia's performance in the Program for International Student Assessment (PISA) remains low, with a score of 366 in 2022, down from 391 in 2006. Such results highlight persistent challenges in students' ability to interpret, analyze, and apply mathematical concepts in real-life contexts. Using a classroom action research (CAR) design, data were collected through observation, tests, and reflective cycles involving 25 students during the 2024/2025 academic year. The study focused on four indicators of numeracy literacy: the use of mathematical symbols, question analysis, interpretation/prediction, and decision-making. The CRA method was operationalized through concrete media (paper cutouts), representational tools (visual models and videos), and abstract notation, tailored to students' diverse learning styles—visual, auditory, and kinesthetic. Findings reveal that CRA significantly improved students' ability to use mathematical symbols and draw accurate conclusions, while challenges persist in auditory learning due to technical limitations in video delivery. Visual and kinesthetic learners demonstrate higher consistency and engagement, underscoring the importance of differentiated instruction. Overall, CRA enhanced conceptual understanding, long-term retention, and numeracy literacy across all indicators. This study concludes that CRA is a relevant and effective pedagogical approach to address Indonesia's numeracy literacy gap. Practical implications include the integration of concrete manipulatives, multimodal learning resources, and reflective cycles into mathematics instruction, offering a scalable model for improving student outcomes in primary education.
Co-Authors Liza Widya Hasyim