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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Community Engagement and Emergence Journal (CEEJ)
Akbar, Angga Zikrul
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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Pemahaman Akuntansi Masjid dan Pesantren Di Negeri Kedah, Malaysia AR, Firdaus; Yusoff, Mohd Nazaruddin; Oktaviani, Rona Naula; Akbar, Angga Zikrul
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3548

Abstract

Pengabdian kepada Masyarakat (PKM) dilakukan terhadap imam atau pengurus masjid serta masyarakat dan mahasiswa School of Government SOG-UUM di sekitar Masjid di Kampung Mukin Singkir, Yan Kedah. Permasalahan yang ada adalah minimnya pengetahuan tentang akuntansi Masjid dan Pesantren. Jadi, tujuan PKM ini adalah untuk meningkatkan pemahaman akuntansi bagi pengurus Masjid dan masyarakat tentang pentingnya prinsip dasar akuntansi keuangan yang baik dalam konteks Masjid/Pesantren. Sehingga dengan diadakannya PKM ini diharapkan adanya peningkatan pemahaman akuntansi Masjid/Pesantren serta menumbuhkan semangat masyarakat secara luas dalam menjalankan muamalah maliyah syar’i. Target luaran yang ingin dicapai dari kegiatan PKM ini adalah publikasi pada Jurnal Pengabdian Nasional Terakreditasi.
**PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN: KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI (BUKTI DARI PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)** Akbar, Angga Zikrul; Zulhelmy; Hidayat; Zubair, Ahmad
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.67089

Abstract

Purpose - This study examines the effects of six Fraud Hexagon dimensions on financial statement fraud (FSF) and the moderating role of institutional ownership in Indonesian healthcare companies. Method - Using a quantitative causal-comparative approach and purposive sampling, the study analyzed secondary data from 23 healthcare companies listed on the Indonesia Stock Exchange during 2022–2024 (69 firm-year observations). FSF was classified as a binary variable using the F-Score, and hypotheses were tested using binary logistic regression with interaction terms. Findings - Stimulus, proxied by return on assets (ROA), collusion, and opportunity, proxied by board of directors’ outside membership (BDOUT), showed significant negative effects on FSF. Ego, auditor change, and director change were insignificant at the 5% level. Institutional ownership significantly moderated the relationships involving ROA, collusion, and BDOUT, but not those involving ego, auditor change, or director change. Implications - Fraud Hexagon indicators do not uniformly increase fraud risk. Institutional ownership acts selectively rather than universally in mitigating fraud-related risks. Originality - By integrating the Fraud Hexagon and institutional ownership in Indonesia’s healthcare sector, this study highlights the context-dependent relevance of ownership structures when assessing financial reporting fraud.
Co-Authors AR, Firdaus Hidayat Oktaviani, Rona Naula Yusoff, Mohd Nazaruddin Zubair, Ahmad Zulhelmy