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All Journal Jurnal Prajaiswara Greenation International Journal of Economics and Accounting
Sri Rahayu
Universitas Jambi, Jambi, Indonesia
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Examining Fraud Hexagon on Fraudulent Financial Reporting in LQ45 Companies Listed on Indonesia Stock Exchange 2021–2024 Kesi Ramadani; Sri Rahayu; Netty Herawaty
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.264

Abstract

Introduction/Main Objectives: This study aims to empirically prove the effect of fraud hexagon on fraudulent financial statements. The independent variables used in this study are stimulus, rationalization, opportunity, capability, arrogance, and collusion. Meanwhile, the dependent variable in this study is fraudulent financial statements. Research Methods: This study is a quantitative study. The population in this study consists of LQ45 companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample in this study was taken using purposive sampling with a sample size of 26 companies. The total observations were 104 observations, and after data processing, 1 outlier was found, so the total final observations were 103. The data analysis used in this study used secondary data sourced from the official website of the Indonesia Stock Exchange. The analysis technique used was multiple linear regression analysis with the assistance of SPSS software version 31.Finding/Results: The results of this study indicate that capability and collusion influence fraudulent financial reporting. Meanwhile, stimulus, rationalization, opportunity, and arrogance do not influence fraudulent financial reporting.
System Quality and Service Quality in Public Sector Accounting Information Systems: The Role of Perceived Usefulness in Enhancing User Satisfaction Tri Lestari; Sri Rahayu; Achmad Hizazi; Wirmie Eka Putra
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.893

Abstract

This study is motivated by the suboptimal level of user satisfaction in public sector accounting information systems. It aims to examine the effect of system quality and service quality on user satisfaction with the mediating role of perceived usefulness. The research object consists of work units partnering with the State Treasury Service Office in Jambi, with 161 respondents. The study applies a quantitative approach using a survey method and structural equation modeling analysis. The results show that system quality and service quality have a positive and significant effect on perceived usefulness. Perceived usefulness has a positive and significant effect on user satisfaction. Service quality also has a direct effect on user satisfaction, while system quality has no direct effect. Perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between service quality and user satisfaction. Overall, respondents perceive the variables at a high level. The findings refine the integration of the Information System Success Model and the Technology Acceptance Model by demonstrating that perceived usefulness serves as the primary mechanism through which system quality influences user satisfaction in mandatory system environments. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction.
Village Financial Accountability Model with Community Participation as Moderation in Village Government in South Sumatra Province Rudi Ananda; Afrizal Afrizal; Sri Rahayu
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.937

Abstract

The low level of village financial accountability, often marked by budgetary deviations, is a critical issue in South Sumatra Province. This study aims to analyze the influence of internal control, transparency, integrity, and organizational commitment on village financial accountability, and to examine the role of community participation as a moderating variable. Employing a quantitative approach, the data were analyzed using Moderating Regression Analysis (MRA) to test the research hypotheses. The results indicate that only internal control has a positive and significant influence on accountability. Conversely, transparency, integrity, and organizational commitment do not have a significant partial influence. In the moderation analysis, community participation has proven to strengthen the positive influence of integrity on accountability yet paradoxically weakens the positive influence of internal control. Meanwhile, community participation does not play a significant moderate role in the relationship between transparency and organizational commitment with accountability. This study concludes that strengthening the internal control system is a key factor in enhancing village financial accountability. Furthermore, community participation plays a complex role; it can act as an effective enhancer for the value of integrity, but it must be managed proportionally to avoid hindering existing formal oversight mechanisms.
The Effect of Budget Politicization and Budget Absorption on Budget Performance in Local Governments of Jambi Province with Budget Commitment as a Moderating Variable Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.1009

Abstract

This study aims to analyze the effect of budget politicization and budget absorption on the budget performance of local governments in Jambi Province, with budget commitment as a moderating variable. The study employed a quantitative approach using an explanatory survey method and panel data from regency and municipal governments in Jambi Province during the 2016–2024 period. Data analysis was conducted using Partial Least Square (PLS) with WarpPLS 8.0 software. The results indicate that budget politicization does not significantly affect budget performance, whereas budget absorption significantly influences it. Furthermore, budget commitment does not moderate the effect of budget politicization or budget absorption on local government budget performance. These findings suggest that the effectiveness of budget realization plays a more important role in determining budget performance than political dynamics and budget commitment as a moderating factor. This study contributes to the development of the literature on regional financial management, particularly regarding the relationship between budget politicization, budget absorption, and local government budget performance in Jambi Province.
Co-Authors Achmad Hizazi Afrizal Afrizal Enggar Diah Puspa Arum Haryadi Haryadi Imelda Andrianty Kesi Ramadani Netty Herawaty Rico Wijaya Rudi Ananda Tri Lestari Wirmie Eka Putra