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• THE INFLUENCE OF FINANCIAL LITERACY AND QUALITY OF FINANCIAL STATEMENTS ON THE PERFORMANCE OF MSMES IN MEDAN MARELAN

  Amin Hou

  281-290

  2023-08-03

  Statistics: 450

• THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO)

  Sandy Gunawan , Afrizal Nilwan

  179 - 190

  2025-02-23

  Statistics: 348

• HOW DOES THE AUDIT COMMITTEE DETECT FRAUD?

  Eko Sudarmanto , Imam Hidayat , Mohamad Zulman Hakim , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  1876-1894

  2024-10-31

  Statistics: 407

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Dewi Rachmania , Indra Gunawan Siregar , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  558-571

  2023-10-14

  Statistics: 776

• HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES?

  Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  775-794

  2024-06-18

  Statistics: 812

• THE EFFECT OF AGENCY ACCOUNTING SYSTEM AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS

  Bunga Roy Apriliya , JMV. Mulyadi , Suyanto

  851-865

  2023-12-14

  Statistics: 227

• FINANCIAL STATEMENT INTEGRITY: THE ROLE OF AUDIT TENURE, KAP SIZE, AND AUDIT FEE

  Vivian Susanto , Khairudin

  152-167

  2024-02-20

  Statistics: 636

• THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING

  Selvy Anggraini , Afrizal Nilwan

  352-364

  2024-02-29

  Statistics: 721

• PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT

  Fachrul Roza

  90-97

  2024-02-15

  Statistics: 398

• ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN

  Hikmahwati , Rizky Amelia , Tino Kemal Fattah , Julkawait

  1195 - 1208

  2025-08-15

  Statistics: 248

• COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES

  Eko Prasetyo , Nofryanti , Holiawati

  830 - 839

  2025-06-23

  Statistics: 593

• HOW DETECT FRAUD WITH HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE INDONESIA

  Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Kimsen , Eldi Efriadi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas

  1177-1194

  2024-08-27

  Statistics: 541

• THE ROLE OF FINANCIAL INFORMATION SYSTEMS, INTERNAL AUDIT, AND INVESTIGATIVE AUDIT IN ENHANCING PUBLIC SECTOR FINANCIAL ACCOUNTABILITY: SYSTEMATIC LITERATURE REVIEW

  Nurul Azizah Tamang , Arifuddin , Syarifuddin

  25 - 41

  2026-02-22

  Statistics: 214

• FINANCIAL DISTRESS IN INDONESIAN PROPERTY AND REAL ESTATE COMPANIES: THE INFLUENCE OF LEVERAGE, PROFITABILITY, LIQUIDITY, AND CORPORATE GOVERNANCE

  Reni Kartini , Dani Sopian

  1113 - 1129

  2026-06-20

  Statistics: 191

• CAN AUDIT QUALITY MODERATE THE FRAUD HEXAGON ON FINANCIAL REPORT FRAUD IN CONSUMER CYCLICALS SECTOR?

  Mohamad Zulman Hakim , Dewi Rachmania , Galang Reza Firdaus Budiutomo , Yola Dyfa Meisari , Helen Retno Wulandari , Thorik Satria Ilmi

  832-844

  2024-06-22

  Statistics: 516

• ACCOUNTING INFORMATION VALUE RELEVANCE, FINANCIAL DISTRESS, AND STOCK PRICE BEHAVIOR: EMPIRICAL EVIDENCE FROM INDONESIAN LISTED BANKS

  Resvi Noprianti , Holiawati , Ani Kusumaningsih

  230 - 242

  2026-02-28

  Statistics: 398

• INTEREST RATE RISK AND THE FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN KENYA

  Mutinda Prisca Nthenya , Gordon Opuodho , Linus Isaac Ochieng

  606 - 622

  2026-04-30

  Statistics: 149

• THE EFFECT OF FINANCIAL REPORT QUALITY ON STOCK INVESTMENT DECISIONS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2021-2023

  Gabriele Alexandra Victory , Aminah

  337 - 346

  2025-02-28

  Statistics: 362

• THE EFFECT OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS: EMPIRICAL STUDY OF NON-CYCLICALS COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Tariq Tawfeeq Yousif Alabdullah , Mochammad Farid Fadillah , Aisyah Sholikhati , Siti Nurhaliza , Ika Wulandini

  803-820

  2023-12-19

  Statistics: 572

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Hesti Erviani Zulaecha , Eko Sudarmanto , Liyusabyte Ali , Deniza Mukti , Khoirunnisa Siregar

  40-50

  2024-02-09

  Statistics: 717

• DETERMINANTS OF BANK FINANCIAL PERFORMANCE: DEPOSIT FUNDS, POST-EMPLOYMENT BENEFITS, AND INCOME IN INDONESIA

  Hasri Zulkarnain , Augustpaosa Nariman

  1197 - 1214

  2026-06-28

  Statistics: 75

• EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA

  Kenneth Mwangi Muriuki , Agnes Njeru , Anthony Gitonga Kirimi

  1116 - 1127

  2025-08-03

  Statistics: 218

• CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Imam Hidayat , Januar Eky Pambudi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas , Eldi Efriadi

  1205-1222

  2024-08-27

  Statistics: 546

• OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA

  Obonyo Awuor Esther , Gordon Opuodho , Linus Isaac Ochieng

  817 - 832

  2026-05-10

  Statistics: 171

• THE EFFECT OF HEXAGON MODEL FRAUD ON FINANCIAL REPORT FRAUD (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022)

  Hani Rahmawati , Reka Ayu Rahmawati , Ahmad Raihansyah

  1832-1842

  2024-10-31

  Statistics: 293