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Aan Saputra; Hilmy Darul Fadilah; Eva Dwi Kurniawan

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the factors that cause corruption using the fraud triangle theory in literary media. The literary work that will be used as a source of research data is the novel entitled "86" by Okky Madasari. The problem that will be presented is about what factors influence the occurrence of corruption using the fraud triangle theory in the novel "86". This research is a type of qualitative research using the hermeneutic method or interpreting the meaning of the text. The conclusions obtained from this research are the results of the analysis carried out on the novel "86" by Okky Madasari, which shows the factors that cause acts of corruption, namely pressure, opportunity and justification.

Natasya Choirin Nur Fildzah; Sukma Dwi Melida; Eva Dwi Kurniawan

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Poverty can be a big problem for the country. By not having property, human life becomes completely limited. The lack of shelter, food and clothing facilities means they cannot meet their living needs as they should. Poverty is the main problem in the novel Keep The Aspidistra Flying where the main character suffers from poverty since birth. In the story, even though Gordon Comstock, the main character in this novel, was born into a poor family, he really hates money and state capitalism. He prefers to live independently with simplicity and persistence. This novel research uses the Hermeneutics method. Hermeneutics is a method that regulates methods of interpretation, namely the interpretation of texts and other signs that can be considered texts. This problem of poverty must be resolved immediately, otherwise many bad impacts will arise, one of which is long-term poverty.  

Risma Dila Agustin; Oktaviana Wahidah; Eva Dwi Kurniawan

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The problem is that people with disabilities are always considered not to be independent and are often seen as lacking performance in companies. This greatly influences employees with disabilities in adapting to the work environment. Apart from that, the problem raised is the quality of performance of employees who are considered to have committed fraud. The aim of this research is to look at the quality of performance of accountants with disabilities found in literary works. The research method used is the hermeneutical method. The method used is to understand the text and the problem to be able to understand and know the strengths and weaknesses of the text. This research uses data from the literary work used entitled Love Risk Management by Helen Tanuwan. Theories in research are incongruent. The results of this research show that the main character has hearing problems but there are conditions imposed by his former boss so that the main character must be responsible for the bad credit of one of his customers.