Sugiarti, Erika
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Analisis Fraud Hexagon dalam Kasus Korupsi di PT Pertamina Patra Niaga Fitriani, Qonita; Sugiarti, Erika; Fadhilah, Husni; Munyani Putri, Fiqi; Novaria Misidawati, Dwi
Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Vol. 1 No. 2 (2025): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/ekonosfera.v1i2.176

Abstract

This research is motivated by the rampant corruption cases in the State-Owned Enterprises (BUMN) environment, especially at PT Pertamina Patra Niaga. The main objective of this research is to identify and analyze the factors that cause corruption using the Fraud Hexagon analysis framework. The research method used is a descriptive qualitative approach, with data collection techniques through literature studies from various scientific literature, journals, mass media coverage, and relevant official documents. The results showed that corrupt practices at PT Pertamina Patra Niaga were influenced by six main elements in the Fraud Hexagon model, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. Pressure comes from the lifestyle and job demands of the perpetrator; opportunities arise due to a weak supervisory system and imperfections in the procurement process; rationalization occurs through moral justification for acts of corruption. The capability of perpetrators who occupy strategic positions allows collusion with internal and external parties, which is exacerbated by arrogance. These six elements are interrelated and form a systemic pattern that supports corruption. This research confirms the importance of strengthening the internal control system, instilling an integrity-based organizational culture, and implementing a transparent and reliable reporting system to prevent corrupt practices within SOEs.
DAMPAK PENYALURAN DISTRIBUSI ZAKAT TERHADAP INKLUSI KEUANGAN DAN PENGENTASAN KEMISKINAN Sugiarti, Erika; Aji, Gunawan
Jurnal Akuntansi Vol 3, No 1 (2023): September
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/ajaki.v3i1.4189

Abstract

Ketidakmerataan distribusi zakat merupakan salah satu permasalahan utama yang dapat melanggengkan ketidakadilan dan meningkatkan kemiskinan dalam masyarakat. Hal ini dapat menyebabkan konflik dan ketidakstabilan serta menghambat kemajuan dan kesejahteraan sosial. Namun, zakat memiliki peran penting dalam memobilisasi dan mendistribusikan kekayaan secara adil untuk mengatasi masalah tersebut. Melalui pengelolaan dan tanggung jawab yang tepat, lembaga zakat dapat mengurangi disparitas sosial dan ekonomi dengan mengumpulkan dan membagikan zakat kepada orang-orang yang membutuhkan sesuai dengan prinsip syariah. Penelitian ini bertujuan menjelaskan dampak dari penyaluran distribusi zakat yang berkenaan dengan inklusi keuangan dan pengentasan kemiskinan. Penelitian ini termasuk jenis penelitian kualitatif. Sumber data penelitian ini menggunakan data sekunder dengan menggunakan studi literatur  dari berbagai sumber buku, jurnal. Penelitian ini dapat disimpulkan bahwa Zakat adalah instrumen penting dalam Islam untuk mengentaskan kemiskinan, dengan fokus utama pada kelompok fakir dan miskin. Meskipun kemiskinan masih menjadi masalah serius di Indonesia, terutama di pedesaan, upaya untuk mengatasinya melibatkan sistem distribusi yang adil, peningkatan kesadaran, dan optimalisasi penggunaan dana zakat dan shadaqah. Pengelolaan zakat yang efektif, termasuk peran pemerintah atau Badan Amil Zakat, bertujuan untuk memastikan bahwa bantuan tersebut benar-benar diberikan kepada yang membutuhkan dengan cara yang efisien dan berkelanjutan. Selain itu, zakat juga dapat diinvestasikan secara produktif sebagai modal usaha untuk membantu mustahik keluar dari pola konsumtif yang tidak berkelanjutan, menjadikan zakat sebagai instrumen yang mendukung kegiatan ekonomi dan meningkatkan kesejahteraan umat.Unequal distribution of zakat is one of the main problems that can perpetuate injustice and increase poverty in society. This can cause conflict and instability and hinder social progress and prosperity. However, zakat has an important role in mobilizing and distributing wealth fairly to overcome these problems. Through proper management and responsibility, zakat institutions can reduce social and economic disparities by collecting and distributing zakat to people in need in accordance with sharia principles. This research aims to explain the impact of zakat distribution regarding financial inclusion and poverty alleviation. This research is a type of qualitative research. The data source for this research uses secondary data from literature studies from various book and journal sources. It can be concluded from this research from this research that Zakat is an important instrument in Islam to alleviate poverty, with a main focus on the needy and poor groups. Although poverty is still a serious problem in Indonesia, especially in rural areas, efforts to overcome it involve a fair distribution system, increasing awareness, and optimizing the use of zakat and shadaqah funds. Effective zakat management, including the role of the government or the Zakat Amil Agency, aims to ensure that assistance is actually provided to those in need in an efficient and sustainable manner. Apart from that, zakat can also be invested productively as business capital to help Mustahik get out of unsustainable consumption patterns, making zakat an instrument that supports economic activities and improves the welfare of the peopple