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All Journal E-Jurnal Akuntansi TSM El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Gisilowati Dian Purnamasari
Universitas Pignatelli Triputra
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Laporan Non-Keuangan pada Organisasi Sektor Publik: Laporan Terintegrasi, Laporan Keberlanjutan, Laporan Populer, dan Pengungkapan Berbasis Web Gisilowati Dian Purnamasari; Indah Murni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i4.10106

Abstract

This systematic literature review aims to identify key trends and research gaps in non-financial reporting formats: Integrated Reporting (IR), Sustainability Reporting (SR), Popular Reporting (PR), and Web-Based Disclosure (WD) within public sector organizations. The study analyzed 113 articles published between 2020 and 2025 from Google Scholar, Web of Science, and Scopus, supported by keyword co-occurrence analysis and WordCloud visualizations using VosViewer. The findings reveal that IR and SR dominate the public sector non-financial reporting literature and have grown steadily since 2015, playing a pivotal role in fostering integrated thinking, accountability, and socio-environmental transparency. In contrast, PR and WD remain relatively underexplored. Key challenges include limited knowledge, regulatory gaps, and human resource constraints, while emerging innovations involve metaverse-based reporting and digital forensics. Geographically, research is concentrated in Europe. The study’s limitations lie in its focus on recent literature, predominantly from Europe. Future research should broaden coverage of PR/WD, conduct longitudinal analyses, assess the impact of reporting on stakeholder decision-making, and develop more accessible digital platforms. Practically, policymakers should enhance transparency through clear regulations and training, while organizations should prioritize stakeholder engagement and integrated information. This review systematically maps trends and gaps, contributes to a conceptual framework, and offers practical insights to strengthen transparency and accountability in public administration.
MENGUJI POTENSI KECURANGAN LAPORAN KEUANGAN BERDASARKAN FRAUD HEXAGON Catherine Angelia Pungus; Suzy Noviyanti; Gisilowati Dian Purnamasari
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2846

Abstract

This study investigates the potential for financial statement fraud in Indonesian retail companies using the Fraud Hexagon approach, a theoretical model encompassing six elements: situational pressure, capability, collusion, opportunity, rationalization, and ego. The study utilizes secondary data from the annual financial statements of retail companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period, reflecting conditions during the COVID-19 pandemic, selected through purposive sampling. Data analysis was conducted using SPSS version 26 with a multiple linear regression method. The results reveal that auditor and director turnover significantly influence the potential for financial statement fraud, while other elements, such as financial targets, ineffective oversight, CEO photo frequency, and collusion, show no significant impact. These findings highlight the pandemic as a situational pressure that can amplify fraud risk dynamics while emphasizing the critical role of leadership changes and external oversight in either promoting or mitigating financial statement manipulation. This study provides practical and theoretical contributions to efforts in detecting and preventing financial statement fraud, offering insights to strengthen corporate governance through risk mitigation strategies based on the Fraud Hexagon framework.
Co-Authors Catherine Angelia Pungus Indah Murni Suzy Noviyanti