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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Manajemen Dan Kewirausahaan
Khoirunnisa Siregar
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022) Hakim, Mohamad Zulman; Hesti Erviani Zulaecha; Eko Sudarmanto; Liyusabyte Ali; Deniza Mukti; Khoirunnisa Siregar
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.137

Abstract

Fraud cases have increased from year to year and the most detrimental is fraudulent financial statements and causing losses for the company and for user’s financial statements. This research aims to analyze the deep hexagon fraud factors detecting financial statement fraud in Basic Material sector companies registered in Indonesian Stock Exchange (BEI) for the 2020-2022 period. The population used was 93 companies basic materials sector listed on the Indonesian Stock Exchange. Purposive sampling method is the sampling method used in this research. The sample meeting the research criteria are 31 basic material companies with total observations of as many as 93. The data analysis method uses the logistic regression method with the help of an application EViews to carry out data testing. The results of this research are expected to provide better understanding of the factors that influence fraud reports on financial sector Basic Materials Company. Apart from that, the results of this research can also provide insights for companies and regulators in improving internal controls, actions prevention, and detection against financial statement fraud.
Implementasi Manajemen Strategi dalam Meningkatkan Pendapatan Rumah Sakit : Tinjauan Literatur Frety Tiurma Ara; Khoirunnisa Siregar; Purwadhi Purwadhi; Yani Restiani Widjaja
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6705

Abstract

The implementation of strategic management has become an important approach for hospitals to improve revenue amid an increasingly competitive healthcare environment. This study aims to examine the role of strategic management in enhancing hospital revenue through a systematic literature review. The study employed a Systematic Literature Review (SLR) method following the PRISMA 2020 guidelines. Articles were retrieved from Scopus, PubMed, Google Scholar, and Sinta databases, covering publications from 2020 to 2025. The selection process resulted in 47 articles that were analyzed thematically. The findings indicate that strategic management contributes to hospital revenue improvement through comprehensive strategic planning, consistent strategy implementation, effective resource management, and continuous performance evaluation. Hospitals that successfully align organizational strategies with operational decision-making tend to achieve more stable financial performance and greater adaptability to environmental changes. These findings highlight the importance of strategic management as a long-term managerial framework to support financial sustainability and competitiveness in hospitals.
Co-Authors Deniza Mukti Frety Tiurma Ara Hakim, Mohamad Zulman Hesti Erviani Zulaecha Liyusabyte Ali Purwadhi Purwadhi Sudarmanto, Eko Yani Restiani Widjaja