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All Journal Jurnal Intelek Insan Cendikia International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Rara Andini
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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DIGITALISASI UMKM DESA MELALUI WEBSITE NAGARI: PELUANG DAN TANTANGAN Oyatra Utama Warda; Ratu Fitriandani; Rara Andini; Efrilia Putri Handayani; Jhon Owendi Saragih; Wira Adi C. Siregar
Jurnal Intelek Insan Cendikia Vol. 2 No. 11 (2025): November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Digitalisasi desa menjadi langkah strategis dalam meningkatkan akses informasi, layanan publik, dan penguatan ekonomi lokal, khususnya melalui pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM). Nagari Andaleh, Kabupaten Lima Puluh Kota, Sumatera Barat, telah mengimplementasikan desa digital dengan memanfaatkan website resmi yang dilengkapi fitur "Lapak" sebagai platform pemasaran bagi UMKM lokal. Penelitian ini menggunakan pendekatan kualitatif deskriptif studi kasus untuk melihat peluang dan tantangan digitalisasi UMKM melalui fitur ini. Observasi partisipatif, wawancara mendalam, dan analisis dokumen adalah metode yang digunakan untuk mengumpulkan data. Hasil studi menunjukkan bahwa digitalisasi memberikan manfaat seperti perluasan jangkauan pasar dan layanan pelanggan yang responsif. Namun, tantangan seperti kesiapan sumber daya manusia dan aksesibilitas internet menghambat implementasi yang optimal. Studi ini menyoroti pentingnya pelatihan literasi digital dan pembangunan infrastruktur untuk memaksimalkan potensi digitalisasi desa dalam mendukung UMKM
FRAUD HEPTAGON FACTORS AND FINANCIAL STATEMENT FRAUD: EMPIRICAL EVIDENCE FROM CONSUMER CYCLICALS FIRMS Mohamad Zulman Hakim; Diva Septy Annisa; Rara Andini; Selvy Aprilianty
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/heeq3667

Abstract

This study examines the effect of the Fraud Heptagon elements on Financial Statement Fraud in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using the purposive sampling method, 29 companies were selected, resulting in 116 panel data observatiotions analyzed through panel data regression. The result show that Financial Target (ROA) negatively affects financial statement fraud, while External Pressure (LEVERAGE) and Change in Director (CID) have positive effects. In contrast, Financial Stability (ACHANGE), Personal Financial Need (OSHIP), Greed, Ideal Conditions of the Company (NOI), and Frequent Number of CEO Pictures (CEOPIC) show no significants effect. Ignorance and Effective Monitoring (BDOUT) negatively affect fraud, indicating that awareness and good supervision reduce manipulations risks. Meanwhile, Change in Auditor (CHAUD) positively influence fraud, suggesting that auditor changes may create opportunities for misconduct. Overall, the findings highlight that not all Fraud Heptagon elements significantsly affect financial statement fraud. However, governance quality, leadership stability, and external oversight remain crucial in preventing fraudulent financial reporting.
Co-Authors Diva Septy Annisa Efrilia Putri Handayani Jhon Owendi Saragih Mohamad Zulman Hakim Oyatra Utama Warda Ratu Fitriandani Selvy Aprilianty Wira Adi C. Siregar