Results 101 to 110 of about 767 (189)
Fraud analysis in micro finance institution
Jurnal Ekonomi dan Keuangan Islam, 2019 Islamic microfinance institutions are financial institutions that carry out operational activities based on sharia principles. One of them is the Baitul Maal wa Tamwil (BMT), this institution serves savings and funding to the middle and lower ...
Silviana Pebruary +4 more
doaj +1 more source
Prediksi Financial Statement Fraud melalui Fraud Triangle Theory
Jurnal Keuangan dan Perbankan, 2019 This study aims to predict the opportunity for companies to commit fraud in financial reporting by using fraud triangle theory. The sample used in this study was 263 non-financial companies. The potential for fraudulent financial reporting is measured using the Beneish M-Score.
Nyimas Siti Sarah Ahmadiana, Nova Novita
openaire +1 more source
Development and Change, Volume 57, Issue 4, Page 812-839, July 2026.ABSTRACT Over the past decade, cyber scamming has expanded rapidly across Southeast Asia. These operations cluster in compounds within business parks, casinos, industrial zones and other real estate developments. Although organized crime is often assumed to thrive where states are weak, this article offers a politically grounded explanation for why ...
Neil Loughlin
wiley +1 more source
Plant, Cell &Environment, Volume 49, Issue 7, Page 4341-4351, July 2026.ABSTRACT The multi‐elemental profile has repeatedly been proposed as a reliable indicator of the geographical origin of plant‐derived foods, as mineral composition accurately reflects the local soil geochemistry and environmental factors. However, this approach may fail in distinguishing specimens from nearby locations, which are expected to be exposed
Ana Sayago +2 more
wiley +1 more source
Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset
Jurnal Akuntansi Multiparadigma, 2013 This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge ...
Guindra Pramudi Nugraha +2 more
doaj
Financial InnovationThis study investigates the dark side of the non-fungible token (NFT) marketplace, with a focus on understanding the risks, and underlying factors driving fraud in the NFT ecosystem.
Nitin Upadhyay, Shalini Upadhyay
doaj +1 more source
Examining the key drivers of electronic banking fraud prevalence in the South African banking sector
Cogent Business & ManagementThe paper examines the key drivers behind the rise of electronic banking (E-banking) fraud in South Africa, aiming to inform effective countermeasures.
Tawona Matrokisi Chindara +2 more
doaj +1 more source
The fraud triangle: factors causing fraud in government financial reports
Brazilian Journal of DevelopmentFraud Terms in financial reports, it is an action or deed that can cause reporting errors in financial reports, where this action is an action carried out intentionally to gain personal benefit from the resources available in the company or certain field that is being undertaken.
Melvatesya Hutajulu +3 more
openaire +1 more source
Evaluating the Fraud Triangle’s Predictive Power for Financial Statement Fraud
E-Jurnal AkuntansiFinancial statement fraud is often perpetrated by management to conceal company losses. The underlying motivations for such fraudulent behavior are commonly explained through the fraud triangle framework, which comprises three elements: pressure, opportunity, and rationalization.
null Ida Ayu Intan Nichiyobi +1 more
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JPPI (Jurnal Penelitian Pendidikan Indonesia)The influence of the fraud triangle (pressure, opportunity and justification) on the occurrence of fraud in Bank Papua. This study first aims to analyze the effect of pressure on fraud partially. Second, to analyze the influence of opportunity on fraud.
Edward Zadrach Sawaki +1 more
openaire +1 more source