Results 51 to 60 of about 127,394 (133)
The application of systematic accident analysis tools to investigate food safety incidents
Comprehensive Reviews in Food Science and Food Safety, Volume 23, Issue 3, May 2024.Abstract Effective food safety (FS) management relies on the understanding of the factors that contribute to FS incidents (FSIs) and the means for their mitigation and control. This review aims to explore the application of systematic accident analysis tools to both design FS management systems (FSMSs) as well as to investigate FSI to identify ...
Dileyni Díaz De Oleo +4 more
wiley +1 more source
FRAUD HEXAGON DAN FRAUD: LOVE OF MONEY SEBAGAI MODERASI [PDF]
, 2023 Kecurangan merupakan suatu perilaku yang dijalankan oleh suatu pihak dengan sengaja dan dilakukan secara sadar yang menyebabkan kerugian pada pihak lain.
Fenny, Marietza +2 more
core +1 more source
Jurnal Ilmiah AkuntansiThis study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits.
Arum Prastiwi +2 more
doaj +1 more source
Journal of Computer Networks and Communications, Volume 2024, Issue 1, 2024.Network intrusion detection systems play a critical role in protecting a variety of services ranging from economic through social to commerce. However, the growing level and sophistication of malicious attacks launched on networks in the current technological landscape have necessitated the need for advanced and robust detection mechanisms to mitigate ...
Godfrey A. Mills +3 more
wiley +1 more source
Apakah indikasi kecurangan laporan keuangan perbankan dipengaruhi oleh keenam elemen fraud hexagon?
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine whether the indications of financial statement fraud in the banking sector are influenced by the six elements of the fraud hexagon.
Komang Dandy Andriadi
doaj +1 more source
Integrating fraud hexagon into fraud control system: a study of Indonesia
JPPI (Jurnal Penelitian Pendidikan Indonesia)The fraud control system is an assessment of the risk of irregularities which is a proactive process that aims to identify and overcome organizational vulnerabilities due to conditions carried out by internal and external parties to the organization. The
Cris Kuntadi
doaj +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines academic behavior from the perspective of the Fraud Hexagon Theory, which includes pressure, opportunity, rationalization, capability, arrogance, and collusion.
Audri Helmina Putri +2 more
doaj +1 more source
Analisis Kegagalan Whistleblowing Dalam Mencegah Fraud Di Indonesia: SLR Temuan ACFE 2024
Jurnal ProaksiTujuan Utama - Penelitian ini bertujuan mengetahui faktor penyebab kegagalan sistem pengawasan, khususnya WBS dan detection failure, sekaligus memetakan pola penelitian terkait korupsi, penyalahgunaan aset, dan kecurangan laporan keuangan melalui ...
Adinda Asiyanti, Indrawati Yuhertiana
doaj +1 more source
6. Fraud Hexagon: Detection of Fraud on State-owned Enterprises’ Financial Report in Indonesia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 This study aims to examine the fraud hexagon elements which consist of pressure, capability, collusion, opportunity, rationalization, and ego in detecting fraud in financial statements.
Sudrajat Sudrajat +2 more
doaj
Hexagon Fraud Theory Analysis on Financial Statement Fraud
Indonesian Interdisciplinary Journal of Sharia EconomicsThe purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover ...
Ratu Persada Pahlevi Pasca Mahardika +1 more
doaj +1 more source