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Journal articles on the topic 'Business rationalization'

Author: Grafiati

Published: 25 May 2024

Last updated: 31 July 2025

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1

Fahmi, Lukman, and Amiatun Nuryana. "The Entrepreneur's Storytelling Who Revives from Failure: A Persuasive Analysis." Proceedings of International Conference on Da'wa and Communication 3, no. 1 (2021): 280–95. http://dx.doi.org/10.15642/icondac.v3i1.514.

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This study examines the persuasive techniques used in business storytelling of three entrepreneurs in Surabaya. They are Drs. Daryono, Abdul Chalim, and Samsudin. They experienced a slump in their first business history. Then they becomes a successful entrepreneur in their business until now. This studi applying descriptive qualitative methods. And this study finds that their business storytelling uses some of the seven components of the persuasive technique of Keraf with the use of different types. Drs. Daryono’s business storytelling use rationalization, identification, compensation, and pro

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Song, Chengcheng, and Xiangcheng Wang. "Business, State and the Rationalization of Nonprofits in Eastern China: A Configurational Perspective." China Nonprofit Review 11, no. 1 (2019): 83–112. http://dx.doi.org/10.1163/18765149-12341356.

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Abstract Recent research about nonprofit rationalization (especially in China) tended to focus on “net” effect explained by a particular theory, and thereby ignored the combinatory effects of different mechanisms in specific environments. In this article, echoing from the configurational perspective, we used csQCA to explore the potential combination of different mechanisms that may shape the formation of nonprofit rationalization. Through the analysis of 14 cases from three cities of Zhejiang Province in Eastern China, we found that rationalization of a nonprofit requires its leaders/importan

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Yarushkina, Nataliya Anatolievna, and Eleonora Grigorievna Matyugina. "Forecasting business innovative activity using indicators of innovative potential of personnel." Vestnik of Astrakhan State Technical University. Series: Economics 2021, no. 3 (2021): 67–76. http://dx.doi.org/10.24143/2073-5537-2021-3-67-76.

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The article highlights the results of studying and forecasting the innovative potential of personnel, which, when a number of conditions are met, is embodied in innovative activity characterized by the rates of rationalization efforts. Russian Railways, JSC is one of the first companies to develop a regulatory framework arranging the innovative activities and relations arising in the course of development and use of rationalization proposals, as well as formalizing the innovative activities of personnel, whose activity served as a factual basis of the research. There have been emphasized the s

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Achmad, Tarmizi, Dian Indriana Hapsari, and Imang Dapit Pamungkas. "Analysis of Fraud Pentagon Theory to Detecting Fraudulent Financial Reporting using F-Score Model in State-Owned Companies Indonesia." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (January 10, 2022): 124–33. http://dx.doi.org/10.37394/23207.2022.19.13.

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This study aims to analyze the effect of the fraud pentagon theory consisting of external pressure, effective monitoring, rationalization, capability, and arrogance on fraudulent financial reporting. This study uses the F-score model to see the potential for fraudulent financial reporting. The data used in this study are secondary data from the company's annual reports. The population of this research is state-owned companies listed on the IDX (Indonesia Stock Exchange) during 2015-2019. The sampling technique used purposive sampling so that the sample obtained is 180 samples. The analysis tec

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Singhal, Tarun Kumar, Smrita Sinha, and Anubha Vashisht. "Rationalization of Productivity of Information Technology Through Business Value." Delhi Business Review 17, no. 1 (2016): 55–64. http://dx.doi.org/10.51768/dbr.v17i1.171201615.

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Enz, Matias G., Matthew A. Schwieterman, and Douglas M. Lambert. "Stock keeping unit rationalization: a cross-functional, cross-firm perspective." International Journal of Logistics Management 30, no. 4 (2019): 994–1015. http://dx.doi.org/10.1108/ijlm-06-2018-0150.

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Purpose Although managers have struggled with SKU proliferation for decades, research has provided inconsistent guidance, and the cross-functional and cross-firm aspects of the problem were not considered. The purpose of this paper is to explore the factors that favor successful and sustainable SKU rationalization. Design/methodology/approach A single case study was used to investigate the implementation of an SKU rationalization project by a national restaurant chain in collaboration with its food distributor. Qualitative data analysis techniques were used to understand managers’ perceptions

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Keuschnigg, Christian. "Business Formation and Aggregate Investment." German Economic Review 2, no. 1 (2001): 31–55. http://dx.doi.org/10.1111/1468-0475.00026.

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Abstract The paper proposes an intertemporal equilibrium model of vintage capital and monopolistic competition. Reflecting a tradeoff between the number and capacity of new machines, investment may be extensive or intensive. External gains from specialization and rationalization result in distorted investment decisions. The paper compares the effectiveness of a general investment tax credit with a start-up subsidy that shifts the direction of investment towards a more extensive form. An optimal policy of investment promotion is derived.

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Persulessy, Grace, Mediaty Mediaty, and Grace Theresia Pontoh. "Triangle's Fraud Theory on Academic Fraud Behavior When online Learning." International Journal of Professional Business Review 7, no. 6 (2022): e0768. http://dx.doi.org/10.26668/businessreview/2022.v7i6.e768.

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Purpose: This study aims to examine the dimensions of the fraud triangle to explain academic cheating behavior during online learning. Theoretical Framework: The theory that examines the causes of fraud is the fraud triangle theory. This theory was first put forward by Edwin Sutherland, who coined the term white-color crime, and Donald Cressey, who was a student of Sutherland's in a doctoral program in the 1940s and author of Other People Money: A Study in the Social Psychology of Embezzlement. Design/Methodology/Approach: This study uses multiple regression analysis with the number of samples

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Vula, V. K. "The problem of rationalization in management decision–making." Entrepreneur’s Guide 16, no. 4 (2023): 123–27. http://dx.doi.org/10.24182/2073-9885-2023-16-4-123-127.

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In modern conditions, for each enterprise, the development and adoption of strategic decisions are an integral part of its activities. The situations developing in the production sphere of any company are often characterized by the complexity of tasks, dynamism of processes, inaccuracy and variability of data on the current state of affairs. In such conditions, the managerial and coordination capabilities of a manager often cannot cover large amounts of information necessary for understanding and making the right decisions in the process of managing a number of technological operations and pro

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10

Wood, Andrew. "Capacity rationalization and exit strategies." Strategic Management Journal 30, no. 1 (2009): 25–44. http://dx.doi.org/10.1002/smj.725.

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Neva, Silfani, and Firdaus Amyar. "Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud." JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) 5, no. 1 (2021): 41. http://dx.doi.org/10.36339/jaspt.v5i1.408.

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This research examines the factors of pressure, opportunity, rationalization, ability, greed, need, and disclosure of academic fraud behavior in accounting students at Institute of Business and Informatics Kesatuan Bogor. This type of research is a quantitative study, using a questionnaire as a research instrument measured by a Likert scale. This study used a sample of 306 students who had already participated in filling out the questionnaire that the researcher had distributed in the form of a Google Form. The data analysis technique used is multiple linear regression analysis using the IBM S

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Prokhorova, Viktoriia, Khrystyna Zalutska, Yuliia Fedorova, Tetiana Obydiennova, and Oksana Prykhodchenko. "Ensuring sustainable development of a region in the strategic period." Eastern-European Journal of Enterprise Technologies 4, no. 13 (124) (2023): 36–45. http://dx.doi.org/10.15587/1729-4061.2023.285418.

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The stability of the region's development, like any system, depends on the effective balance of its subsystems. The effectiveness of subsystems is enhanced by the effective performance of a set of their key components, which depends on the optimization of certain elements by establishing rational relationships between them. Accordingly, the object of the study is the process of rationalization of the constituent elements of territorial community development programs. To solve this issue, a methodical approach to determining the level of development of the region and ensuring its stability in t

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Terletska, Yuliya. "RATIONALIZATION OF THE ORGANIZATIONAL STRUCTURE OF MANAGEMENT: SCIENTIFIC APPROACHES AND IMPLEMENTATION MECHANISMS." Economic scope, no. 198 (March 10, 2025): 258–62. https://doi.org/10.30838/ep.198.258-262.

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The article summarizes scientific approaches to the process of rationalization of the organizational structure of enterprise management and investigates the mechanisms of its implementation. It has been established that even an optimally designed organizational structure over time begins to inhibit the development of a business entity and ceases to meet today's requirements. In this regard, there is a need to improve it as a factor in increasing the efficiency of the producer's functioning process. That is why the creation of a rational OSU is an important task of top managers even at the init

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Wira Utami, Dhita Permata, and Dian Indri Purnamasari. "The impact of ethics and fraud pentagon theory on academic fraud behavior." Journal of Business and Information Systems (e-ISSN: 2685-2543) 3, no. 1 (2021): 49–59. http://dx.doi.org/10.36067/jbis.v3i1.88.

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This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and ar

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Murdianingrum, Sri Luna, and Sri Wahyuni Widiastuti. "The Effect of Pressure, Opportunity, Rationalization, Gender, and Workload on The Action of Fraud." RSF Conference Series: Business, Management and Social Sciences 1, no. 3 (2021): 251–58. http://dx.doi.org/10.31098/bmss.v1i3.326.

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This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research f

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ALPIANSAH, RESTU, RINA KOMALA, and RIZAL RAMDANI. "DONALD CRESSEY’S THEORY PADA ACADEMIC FRAUD MAHASISWA BISNIS DAN KEUANGAN." GANEC SWARA 17, no. 4 (2023): 1302. http://dx.doi.org/10.35327/gara.v17i4.608.

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Donald Cressy's theory states that pressure, opportunity, and rationalization can drive a person to commit fraud. The theoretical concept is packaged in the concept of the fraud triangle theory. This study aims to test this theory using 89 respondents who come from business and finance students at University XYZ. This study used a quantitative approach by collecting data using a questionnaire. The study results show that only rationalization factors partially influence student academic fraud. However, if tested simultaneously, the three factors in Donald Cressy's theory are proven to have an i

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Barnett, Michael. "Humanitarianism’s New Business Model." Public Anthropologist 4, no. 2 (2022): 233–59. http://dx.doi.org/10.1163/25891715-bja10039.

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Abstract There has been a transformation in the relationship between the corporate and humanitarian worlds over the last two decades, as the humanitarian sector has integrated a corporate mentality that would have once been viewed as downright deplorable by humanitarian actors. The search for a “new business model” is symbolic of the times. After situating the historical moment in terms of the relationship between humanitarianism and neoliberalism, the article examines three defining elements of this model: humanitarian finance; the role of corporations and markets for addressing life-threaten

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Minford, Patrick, and Naveen Srinivasan. "Opportunistic monetary policy: An alternative rationalization." Journal of Economics and Business 58, no. 5-6 (2006): 366–72. http://dx.doi.org/10.1016/j.jeconbus.2006.06.006.

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Radulović, Jovana, Ivana Erić, and Marko Vučičević. "THE MANAGEMENT OF SUSTAINABLE DEVELOPMENT AS PERMANENT STRATEGY OF SUSTAINABLE DEVELOPMENT." FBIM Transactions 9, no. 1 (2021): 109–19. http://dx.doi.org/10.12709/fbim.09.09.01.11.

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A firm’s competitiveness in markets is not any more valued only by profit and other aspects of business results, but also by the ability for change. Unavoidable business transformation means adjustment. Features of the strong modern economy are economic sustainability and development. Business perspective focused on financial goals as the only one result, today is considered as too conservative and not flexible enough for actual market’s requests - which are not anymore ruled by rigid supply/demand relation, yet the focus of business success is exceeding, to fields of renewability, sustainabil

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Bobrovsky, N. A. "The state of the hearing organ in workers of the Klopfer apparatus." Kazan medical journal 26, no. 5-6 (2020): 592–97. http://dx.doi.org/10.17816/kazmj52501.

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The rationalization of telegraph business in our Union, the transition from the old Morse apparatus to the Klopfer apparatus, raised the question: if Klopfer is profitable in operational and economic terms, then is the transition to it rational from the point of view of the worker's health.

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21

YAMAZAKI, TAKAFUMI. "Experience of Perfusi o n Management System : Study on rationalization of business." Japanese journal of extra-corporeal technology 26, no. 2 (1999): 101–8. http://dx.doi.org/10.7130/hokkaidoshakai.26.2_101.

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Suryasa, Wayan, I. Gede Nika Wirawan, Steven L. Thoms, and Tom Bonviglio. "use of imperative sentences in hotels website." Linguistics and Culture Review 5, no. 1 (2021): 329–41. http://dx.doi.org/10.21744/lingcure.v5n1.1648.

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The use of imperative sentences is very important especially in attracting customers for any business. Especially for the business in the tourism industry how to attract customers is very important. That is why this research is very important to be conducted therefore the people who have I have businesses in the tourism industries know how to attract people using the imperative sentences in their website. The research will divide the imperative sentences into rationalization, identification, giving advice, confirmation, compensation, projection, and a replacement found on the website of the ho

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Arend, Richard J. "The Unethical Monetization of Business Schools (and What We Can Do About It)." Journal of Management Inquiry 27, no. 1 (2017): 96–100. http://dx.doi.org/10.1177/1056492617707658.

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We may take for granted that the business school context promotes and rewards ethical research, teaching, and service. I provide an alternative perspective, describing how the context, especially at midlevel tier schools, can offer the opportunity, motivation, and rationalization for significant (in depth and breadth) unethical monetization schemes. I list such schemes, describe possible solutions, and appeal to those handling oversight and misdeeds to act.

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HOBDAY, MIKE. "The European Semiconductor Industry Resurgence and Rationalization." JCMS: Journal of Common Market Studies 28, no. 2 (1989): 155–86. http://dx.doi.org/10.1111/j.1468-5965.1989.tb00361.x.

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Suryani, Yunita, Agus Wardhono, Syehfani Alif Akbar, and Suantoko Suantoko. "Forensic Linguistic in Online Business." Pioneer: Journal of Language and Literature 15, no. 1 (2023): 243. http://dx.doi.org/10.36841/pioneer.v15i1.2835.

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Forensic linguistics is a science that examines language in relation to legal science as a device for proving judicial cases. Forensic linguistics in online business in this study was found in online buying and selling accounts that sell illegal products or are categorised as non-halal. Products are presented in the form of images and descriptions that use language. The sale and purchase are criminal acts of violating the ITE (Informasi dan Teknologi Elektronik or Electronic Information and Technology) Law regarding online transactions. The purpose of the study is to describe linguistic forens

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Amarullah, Amarullah, Sri Wineh, Gita Suliska, and Rd Ade Tribuana Anjaya. "Influence Theory Fraud Hexagon Against Fraudulent Financial Reporting (Empirical study on companies included in the 27 business indexes listed on the Indonesian Stock Exchange in 2018-2022)." Nomico 2, no. 1 (2025): 1–16. https://doi.org/10.62872/a7w3zn56.

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This study aims to determine the effect of Fraud Hexagon on Fraudulent financial statements. The Independent variables used in this study are Stimulus Opportunity, Rationalization, Capability, Ego, and Collusion, in this study, Financial Report Fraud is measured using the Beneish M-Score. The population used in this study are companies included in the Business Indek 27 Listed on the Indonesia Stock Exchange(IDX) during The 2018-2022 period.The sampling method, the samples obtained were 11 companies. The data in the form of financial reports. Data analysis uses logistic regression analysis with

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Pyza, Dariusz, and Mariusz Brzeziński. "The loadings service process rationalization in the intermodal terminals." WUT Journal of Transportation Engineering 123 (December 1, 2018): 121–36. http://dx.doi.org/10.5604/01.3001.0013.7467.

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In the first part of the article there has been a situation of intermodal transportation in Poland characterised. A definition of Logistics Centre has been explained and their equipment has been named. Than the LO-LO and RO-RO systems have been described. Further an intermodal terminal definition has been accounted for as well. In addition it has been mentioned how designing these kind of logistics objects. Taking into consideration an existing object localized in the South Poland – many spatial layout solutions of loading front were considered. It was proven a thesis which tells that responsi

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Burrohman, Muji, and Nur Aulia. "ACADEMIC FRAUD AND ARTIFICIAL INTELLIGENCE : A FRAUD DIAMOND THEORY PERSPECTIVE WITH MACHIAVELLIANISM AS MODERATOR." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 9, no. 2 (2025): 1689–711. https://doi.org/10.31955/mea.v9i2.5833.

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This study aims to examine the influence of the Fraud Diamond dimensions—pressure, opportunity, rationalization, and capability—on academic fraud behavior, with the misuse of AI-generated content acting as a mediating variable. The research was conducted on students enrolled in the Corporate Financial Accounting study program at Politeknik Negeri Sambas. The sampling technique used was purposive sampling, targeting students who have taken or are currently taking the Professional and Business Ethics course. A total of 243 student responses were collected. This study employed a quantitative appr

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Siti Salwawati, Muhamad Nur Afif, and Yoyok Priyo Hutomo. "The Effect of Diamond Fraud on Academic Fraud Behavior." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 4 (2024): 557–66. http://dx.doi.org/10.37641/jiakes.v12i4.2644.

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The study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University. The study was a descriptive quantitative study that used primary data with a number of 106 students obtained with saturated sampling techniques. The data analysis techniques performed in this study are either MRA or moderated regression analysis made using SPSS. Studies have concluded that Pressure, Rationalization, and Capability have an impact on

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Ricardo, Rico, and Rousilita Suhendah. "THE EFFECT OF THE FRAUD TRIANGLE IN DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIAN BANKING SECTOR COMPANIES." International Journal of Application on Economics and Business 1, no. 3 (2023): 1307–17. http://dx.doi.org/10.24912/ijaeb.v1i3.1307-1317.

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This research aims at finding out the influence of factors in fraud triangle theory towards fraudulent financial reporting in banking companies in Indonesia. Research sample was chosen by using some criteria that consist of banking sector companies registered and listed in Indonesian Stock Exchange & Bank Based on Business Activity II, III, IV group from 2017 to 2019. These criteria chose 37 banks as sample processed by e-Views 12 and Microsoft Excel application. Fraud triangle theory divides three fraud factors: pressure, opportunity, and rationalization. Pressure factor includes external

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Amyulianthy, Rafrini, Tri Astuti, Ade Wahyudi, Harnovinsah, Ana Sopanah, and Riza Bahtiar Sulistyan. "Diamond Fraud Determinants: An Implementation of Indonesia’s Wisdom Value." International Journal of Professional Business Review 8, no. 8 (2023): e02938. http://dx.doi.org/10.26668/businessreview/2023.v8i8.2938.

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Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia’s Wisdom Value (Pancasila) as moderating variable. Theoretical framework: This study was designed using the fraud diamond theory to prove pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia's Wisdom Value (Pancasila) as a moderating variable. Design/Methodology/Approach: The method used in this research is the quantitative method. The pop

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Alhumoudi, Hamad, and Abdullah Alhumoudi. "The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia." Journal of Forensic Accounting Profession 3, no. 2 (2023): 13–36. http://dx.doi.org/10.2478/jfap-2023-0007.

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Abstract The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research

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Umar, Haryono, Ulfah Apriani, and Rahima Br Purba. "The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star." International Journal of Financial Research 12, no. 3 (2021): 407. http://dx.doi.org/10.5430/ijfr.v12n3p407.

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The research discussed a pressure, opportunity, as well as rationalization have a positive effect on corruption. However, the system does not weaken the positive influence of opportunity, rationalization, and ability on corruption neither does the internal control strengthen the negative influence of integrity on corruption. Therefore, SPIP in the Supreme Court of the Republic of Indonesia must be able to adapt to the COSO theory since the Court is a government body that is specifically characterized as a law enforcing authority to decide a case in court.

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Eastman, Wayne. "Ideology as Rationalization and as Self-Righteousness: Psychology and Law as Paths to Critical Business Ethics." Business Ethics Quarterly 23, no. 4 (2013): 527–60. http://dx.doi.org/10.5840/beq201323439.

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ABSTRACT:Research on political ideology in law and psychology can be fruitfully applied to the question of whether business ethics is ideological, and, if so, what response is warranted. I suggest that legal and psychological research streams can be drawn upon to create a new genre of critical business ethics that differs from normative and empirical business ethics. In psychology, Moral Foundations Theory (MFT) suggests how the mainstream ideology within an academic field can be criticized as a reflection of a self-righteous, us-them mind-set. In law, Critical Legal Studies (CLS) suggests how

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Al Farizi, Zulham, Tashadi Tarmizi, and Susan Andriana. "FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD." BALANCE : JURNAL AKUNTANSI DAN BISNIS 5, no. 1 (2020): 71. http://dx.doi.org/10.32502/jab.v5i1.2460.

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This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud:

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Michurina, Olga Yurievna, and Nataliya Aleksandrovna Dubinina. "Stimulattion of inventive and innovative activities in oil and gas industry." Vestnik of Astrakhan State Technical University. Series: Economics 2021, no. 4 (2021): 72–79. http://dx.doi.org/10.24143/2073-5537-2021-4-72-79.

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The stimulation of inventive and rationalization activities in Russia should contribute to the transition of the country's economy to an innovative type of development. The foreign experience of stimulating inventive and rationalizing activities is being investigated. The tools, examples of measures to support and stimulate inventive and rationalization activities carried out at the state level in developed countries are considered. Foreign experience shows that the state supports the system of stimulating inventive creativity, both of individual inventors and creative, scientific collectives.

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Hasnan, Suhaily, Rashidah Abdul Rahman, and Sakthi Mahenthiran. "Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence." Journal of International Accounting Research 12, no. 1 (2012): 1–27. http://dx.doi.org/10.2308/jiar-50353.

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ABSTRACT This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to commit fraud. Our sample consists of 53 fraud firms convicted of securities fraud and 53 no-fraud firms, all of which were listed on the Bursa Malaysia and have a complete set of data from 1996–2007. With regard to rationalization, we find that prior violations and founders on the board are positively a

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Rachmawati, Diah Ajeng, Sari Rusmita, and Nella Yantiana. "Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi." JURNAL EKSPLORASI AKUNTANSI 6, no. 3 (2024): 1221–40. http://dx.doi.org/10.24036/jea.v6i3.1682.

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Fraud is a problem that often occurs and is a worrying issue among society, including in the world of education. The GPA is considered very valuable so that most students indicate fraud in the process of achieving a perfect score. This study investigates the influence of fraud pentagon variables on academic dishonesty behavior among undergraduate accounting students at faculty Economics and Businnes, Tanjungpura University, with dark triad factors as a moderating, while also exploring student prespecyives on GPA and the causes of academic dishonesty. This research focuses on understanding the

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Ardiansyah, Ardiansyah. "Determinan Academic Fraud pada Mahasiswa dalam Mata Kuliah Akuntansi." Studi Akuntansi dan Keuangan Indonesia 4, no. 2 (2021): 131–55. http://dx.doi.org/10.21632/saki.4.2.131-155.

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This study aimed to determine the effect of learning motivation, learning media, religiosity, rationalization, and academic pressure on academic fraud. Data was collected by distributing questionnaires to students of the Applied Business Administration (ABT) DIV Study Program, as many as 57 respondents. Due to the small number of samples, data processing was processed using the Partial Least Square (PLS) method. The findings in this study indicate that: (1) learning motivation has a negative and significant effect on academic fraud; (2) learning media has a negative and significant effect on a

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Sasongko, Noer, Mahruf Noor Hasyim, and Dahlia Fernandez. "Analysis of Behavioral Factors that Cause Student Academic Fraud." Journal of Social Sciences Research, no. 53 (March 31, 2019): 830–37. http://dx.doi.org/10.32861/jssr.53.830.837.

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This study aims to examine a number of behavioral factors from students committing academic fraud in university. The subject of this research is the factors that motivate students to commit academic fraud. The Fraud Pentagon Theory and Gone Theory are used. Behavioral factors include arrogance, pressure, opportunity, rationalization, competence, greed, need, and exposure. The population in this study was the undergraduate students in the Accounting Study Program in the Faculty of Economics and Business at Surakarta Muhammadiyah University who had taken courses in Accounting Information Systems

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Marković, Snežana, Marko Carić, and Vladimir Đaković. "Designing a flexible company organization model in dynamic business conditions." Ekonomija: teorija i praksa 15, no. 3 (2022): 33–55. http://dx.doi.org/10.5937/etp2203033m.

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The subject of research in this paper is the design of a flexible model of organizational structure in dynamic business conditions. Accordingly, the focus of the research is on analyzing the impact of turbulent environment on the strategic behavior of the company and redesigning the organizational structure as well as changes related to the financial policies of the company. The aim of this paper is to determine how companies in transition, with the redesign of their organizational structure, and redesign of financial policy of the company can accelerate the transformation process, and through

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Рогова, Ирина Николаевна, and Дарья Александровна Степаненко. "Rationalization and Harmonization of Food and Drinks Production in Circular Economy Environment." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 3 (October 15, 2019): 168–74. http://dx.doi.org/10.26163/gief.94.44.029.

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В статье рассматриваются качественно новые подходы к процессам производства продуктов питания и напитков в условиях циркулярной экономики. Показаны способы рационализации деятельности производителей и их результаты. Даются рекомендации по гармонизации бизнес-процессов отечественных производителей с европейскими с целью обеспечения устойчивого развития производства продуктов в долгосрочной перспективе. The article focuses on completely new approaches to the processes of food and beverage production in circular economy environment. Ways of rationalization of activity of producers and their resul

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Sašo, Murtič, Jankovič Patricija, I. Beganović Admir, and Franko Uhernik Ingrid. "Robots in the function of logistics rationalization in industry." Perfectus AC 2019, no. 1 (2019): 74–84. https://doi.org/10.5281/zenodo.7241183.

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It is generally accepted that logistics and its service processes form part of industrial production, so we cannot imagine the formation of an industry, in addition to basic production processes, we would not monitor the type of service activities we call internal logistics. It is a necessary and at the same time expensive activity, for which the industry is increasingly looking for solutions and updates of individual processes through internal processes, which want to eliminate waste of time, provide faster and more accurate production preparation procedures and relieve the silo. In the resea

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Fellner, Karolin, Royce Kallesen, Antonio Ruggiero, and Benson Yuen. "Improving revenue through fare rationalization and a new business process between revenue management and sales." Journal of Revenue and Pricing Management 5, no. 2 (2006): 118–27. http://dx.doi.org/10.1057/palgrave.rpm.5160027.

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Risso, Mario, Emanuela Delbufalo, and Mirko Di Bernardo. "Human-Machine Interaction and AI for Competitive Business in the Digital Era." Symphonya. Emerging Issues in Management, no. 2 (December 20, 2022): 134–43. http://dx.doi.org/10.4468/2022.2.12delbufalo.dibernardo.risso.

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Digital innovation prompts reflection on the rationalization of business processes. Businesses are less restricted to organizational boundaries and increasingly linked to the technological evolution and the global economic and social context. Intelligent transformation supported by technological development requires a redefinition of business models and the roles assigned to artificial and human intelligence. The competitiveness of companies is the result of sustainable strategies and policies, striking the right balance between human and artificial intelligence. The study of human-machine int

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Racko, Girts. "Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?" Journal of Business Ethics 158, no. 3 (2017): 763–77. http://dx.doi.org/10.1007/s10551-017-3729-6.

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Rahma, Anita Ade, Anatia Agusti, Devi Edriani, Wellia Novita, and Winda Afriyenis. "Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies." International Journal of Social Science and Business 6, no. 2 (2022): 289–96. http://dx.doi.org/10.23887/ijssb.v6i2.46369.

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Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules. This study aims to analyze the effect of financial stability, external pressure, industry nature, rationalization, and capability on financial statement fraud. This study uses secondary data. The design used in this research is causal research. The research popul

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Silitonga, Juliarta Elisabeth, Talitha Nabila, Dona Olivia Sihombing, Muhammad Khoiri Luthfi, and An Suci Azzahra. "Effect of Fraud Triangle on Financial Statement Fraud (Empirical Study on Transportation and Logistics Subsector Companies on the Indonesia Stock Exchange for the Period 2021-2024)." Journal of Advances in Accounting, Economics, and Management 2, no. 4 (2025): 16. https://doi.org/10.47134/aaem.v2i4.728.

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This study aims to analyze the effect of the Fraud Triangle consisting of pressure, opportunity, and rationalization on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial statement fraud is a form of manipulation that can harm investors and damage the integrity of the capital market. The research method used is quantitative with an emphasis on empirical studies. The data used are financial reports and annual reports of companies sampled as many as 12 companies using financial reports for 2021-2024

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Cuevas Casaña, Joaquim, Lina Gálvez Muñoz, and Lluís Torró Gil. "Is an anarchist business organization possible? Textile firms in the industrial district of Alcoi during the Spanish Civil War (1936-39)." Disjuntiva. Crítica de les Ciències Socials, no. 1 (July 15, 2019): 7. http://dx.doi.org/10.14198/disjuntiva2019.1.01.

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During the Spanish Civil War, in the Republican side, a social revolution broke out, led by the workers and their unions ending in many places in a business collectivization process. In the city of Alcoi, the anarchist union took control over more than 100 textile family firms, going through a rationalization process which unified the production of all textile firms overcoming a previous production crisis and attending the war demand. Does the Alcoi case during the Civil War prove the possibility of a successful anarchist business organization? This article tries to understand the development

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Залуцька, Христина Ярославівна. "КОНСОЛІДОВАНО-АНАЛІТИЧНА СИСТЕМА ОЦІНЮВАННЯ РОЗВИТКУ ПІДПРИЄМСТВ ЯК ОСНОВА УПРАВЛІНСЬКОЇ ЕФЕКТИВНОСТІ: ДОЦІЛЬНІСТЬ ЗАСТОСУВАННЯ ДИВЕРСИФІКАЦІЙНО-ІНТЕГРАЦІЙНОГО НАПРЯМУ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 147, № 3 (2020): 83–97. http://dx.doi.org/10.30857/2413-0117.2020.3.7.

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In the context of neo-technological reproduction, the diversification and integration development strategy will contribute to ensuring long-term effective business performance through extensive use of available business capacities necessary for creating products which foster transformational process cycling within their operating environment. The diversified integrative development is a unique development paradigm that triggers optimally rational use of the enterprise current position specifics, opportunities for diversification, identification of business units within business operational act

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