cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Subchan
Contact Email
Muhammad Subchan
Phone
-
Journal Mail Official
ekonomis.unbari@gmail.com
Editorial Address
LPPM Universitas Batanghari, Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122
Location
Kota jambi,
Jambi
INDONESIA
EKONOMIS : Journal of Economics and Business
Published by Universitas Batanghari Jambi
ISSN : 25978829     EISSN : 25978829     DOI : 10.33087/ekonomis
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini diterbitkan sebanyak dua kali dalam setahun yaitu pada bulan Maret dan September.
Arjuna Subject : -
Articles 91 Documents
 6   7   8   9   10 
Search results for , issue "Vol 9, No 1 (2025): Maret" : 91 Documents clear
Determinan Kecurangan dalam Perspektif Fraud Hexagon dengan Religiusitas sebagai Variabel Moderasi Ferina, Ika Sasti; Budiman, Anton Indra; Aspahani, Aspahani
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2168

Abstract

This study aims to determine the determinants of fraud in the fraud hexagon perspective with religiosity as a moderating variable. The population of this study was all Regional Apparatus Organizations (RAOs) in South Sumatra Province, totaling 34 RAOs. Data collection was carried out through questionnaires given to Commitment Making Officers (CMOs) and Technical Activity Implementing Officers (TAIOs) in various Regional Apparatus Organizations in South Sumatra Province. This study is a quantitative descriptive study using the Structural Equation Model-Partial Least Square approach through SmartPLS. The results of this study reveal that the variables of pressure, opportunity, rationalization, collusion do not have a significant effect on fraud in the procurement of goods and services. However, the variables of competence and arrogance have a significant effect on fraud in the procurement of goods and services in Regional Apparatus Organizations (RAOs) in South Sumatra Province. In addition, it was also found that the variable of religiosity was unable to strengthen or weaken the influence of pressure and opportunity on fraud in the procurement of goods and services. in Regional Apparatus Organizations (RAOs) in South Sumatra Province.

Page 10 of 10 | Total Record : 91

 6   7   8   9   10 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 9, No 2 (2025): September Vol 9, No 1 (2025): Maret Vol 8, No 2 (2024): September Vol 8, No 1 (2024): Maret Vol 7, No 2 (2023): September Vol 7, No 1 (2023): Maret Vol 6, No 2 (2022): September Vol 6, No 1 (2022): Maret Vol 5, No 2 (2021): September Vol 5, No 1 (2021): Maret Vol 4, No 2 (2020): September Vol 4, No 1 (2020): Maret Vol 3, No 2 (2019): September Vol 3, No 1 (2019): Maret Vol 2, No 2 (2018): September Vol 2, No 1 (2018): Maret Vol 1, No 1 (2017): September More Issue