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Financial Behavior and Locus of Control: Key Factors in Understanding Financial Fraud Tendencies Sugiyanto; Zuhanda, M. Khahfi; Jahara, Aini; Abdillah, Azrul; Nabilla, Vivi; Panjaitan, Ema Sari
Jurnal Manajemen dan Keuangan Vol 14 No 2 (2025): Journal Management and Finance
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v14i2.12620

Abstract

Fraud is a serious challenge and threat gacor slot faced by various institutions and organizations. Financial reporting fraud is relatively rare but has a greater impact on losses. Financial pressure, opportunities and rationalization drive individuals to engage in fraudulent behavior (fraud). This study aims to determine whether financial behavior and internal locus of control influence the tendency toward financial fraud. A total of 401 village officials were sampled in Deli Serdang Regency and measured using multiple regression analysis. The results showed a negative influence of financial behavior and internal locus of control on financial fraud tendencies, contributing 25.8% simultaneously. The implications of this study are expected for village officials should enhance gacor slot their internal locus of control and establish healthy management of financial management, through training and workshops.
THE DYNAMICS OF INTERPERSONAL COMMUNICATION IN PEER GROUPS AT SDIT PLUS USMAN BIN ALI MEDAN Nabilla, Vivi; Hardjo, Suryani; Aisyah, Siti
International Journal of Cultural and Social Science Vol. 7 No. 2 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i2.1352

Abstract

This study aims to explore the dynamics of interpersonal communication within peer groups and the meaning of communication experiences among elementary school students. The research problem emerged from preliminary observations and interviews indicating dominance in group discussions, unequal participation, and conflicts arising from verbal and nonverbal misunderstandings in the school environment. This study employed a qualitative approach with a phenomenological design. The participants consisted of nine respondents: four students, four parents, and one homeroom teacher at SDIT Plus Usman Bin Ali Medan. Data were collected through observations and in-depth interviews and analyzed using data reduction, data display, and conclusion drawing, supported by triangulation to ensure credibility. The findings reveal that students’ interpersonal communication manifests in cooperative, competitive, and conflictual patterns. Children interpret communication as experiences of acceptance or rejection, which influence their self-confidence and social relationships. The main themes identified include openness, empathy, supportiveness, equality, and conflict management. The study implies that schools should strengthen communication and socio-emotional skill development programs to foster a supportive and psychologically safe interaction environment.