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Global Academy of Multidisciplinary Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 31107052     DOI : https://doi.org/10.35912/gams
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
Global Academy of Multidisciplinary Studies, published by Goodwood Publishing, is an online, peer-reviewed, open access scholarly journal dedicated to publishing high-quality, critical, and original research across diverse fields of study. The journal serves as a platform for researchers, academics, and practitioners to share innovative ideas, empirical findings, and theoretical advancements that contribute to the development of multidisciplinary knowledge. We welcome a wide range of manuscript types, including original research articles, review articles, book reviews, case studies, and critical discussions. The journal particularly encourages works that integrate multiple disciplines, address complex real-world problems, and offer insights that advance both theoretical frameworks and practical applications. By fostering intellectual exchange across disciplines, Global Academy of Multidisciplinary Studies aims to bridge the gap between theory and practice, stimulate scholarly debate, and support the dissemination of knowledge to a global audience.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 42 Documents
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The Effect of Pressure, Opportunity, and Rationalization on Financial Reporting Fraud: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2020–2024) Sugiarto, Egta Ayu Fadhillah; Zaharuddin , Zaharuddin; Supriyadi , Supriyadi
Global Academy of Multidisciplinary Studies Vol. 3 No. 1 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v3i1.4183

Abstract

Purpose: This study investigates the influence of pressure, opportunity, and rationalization, the three elements of the fraud triangle, on financial reporting fraud among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Research Methodology: A quantitative descriptive-verification design was used with secondary data from published annual financial reports. Pressure was proxied by leverage ratio, opportunity by changes in accounts receivable, and rationalization by auditor turnover (DCHANGE). Fraudulent financial reporting was measured using the Beneish M-Score. A sample of 67 companies (335 firm-year observations) was selected using proportional stratified sampling. Multiple linear regression analysis was applied. Results: The results showed that opportunity significantly affected financial reporting fraud (? = 0.891, p < 0.001), while pressure and rationalization were insignificant. Together, the three factors explained some variation in fraud risk (F = 7.812, p < 0.001, R² = 0.066). Conclusions: Opportunities, particularly changes in accounts receivable, were found to significantly influence financial reporting fraud. Pressure and rationalization, though insignificant individually, explained some variation in fraud risk. Internal controls on receivables management are critical. Further research is needed to explore additional variables and alternative fraud-measurement models. Limitations: This study focuses only on the manufacturing sector with a five-year observation period, and the DCHANGE proxy for rationalization may underestimate its true effect. Contributions: The findings offer empirical evidence on the roles of fraud triangle elements in Indonesian manufacturing, providing insights for regulators, auditors, and corporate governance practitioners in fraud prevention.
Strategic Drivers of Mangrove Ecotourism Development: Evidence from Mimika Regency, Indonesia Mote, Maria; S, Trasna Putra Urip; Mollet, J. Ary
Global Academy of Multidisciplinary Studies Vol. 3 No. 1 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gams.v3i1.4187

Abstract

Purpose: This study aimed to identify government strategies for developing mangrove ecotourism in Pomako, Mimika Regency, Papua Province, Indonesia, and determine priority strategies for sustainable ecotourism development based on strategic factor analysis. Research Methodology: A qualitative descriptive design was used, with data collected through questionnaires, interviews, observations, and documentation, and then analyzed using SWOT through IFAS and EFAS matrices involving purposively selected tourism staff and local community respondents. Results: The IFAS strength score was 4.489, and the weakness score was -1.785, yielding a net internal score of 2.703. The EFAS opportunity score was 4.606, and the threat score was -1.982, yielding a net external score of 2.624. The Cartesian coordinates (2.703; 2.624) position the site firmly in Quadrant I, corresponding to the SO (Strength-Opportunity) strategy, an aggressive growth orientation. Conclusions: Pomako's mangrove ecotourism possesses the internal assets and external conditions necessary to pursue an aggressive growth strategy. An integrated approach combining infrastructure investment, evidence-based marketing, and institutional strengthening is essential to sustain growth, protect ecosystems and maximize community welfare benefits. Limitations: This study has several limitations, including its focus on a single ecotourism site, which limits the generalizability of the findings to other contexts and locations. Additionally, the small purposive sample and cross-sectional nature of the study restrict the ability to draw statistical inferences and account for changes in the strategic landscape over time. Contributions: This study offers valuable insights into the strategic development of mangrove ecotourism in Pomako, Mimika Regency, Papua, by identifying key factors influencing growth through SWOT analysis.

Page 5 of 5 | Total Record : 42

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