Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.

The increasing growth of waqf activities in recent years makes it timely to study the accounting and reporting practices for this important economic sector. Waqf institutions are generally voluntarily established with emphasis on acquiring waqf assets and cash contributions to fund activities. Generally, less attention is given to the accounting and reporting aspects. Today, the global accounting practice is moving towards reporting of multiple capitals to create value for sustainable business. Introduced in 2013 and known as integrated reporting, this approach is relatively new to most part of the world including Malaysia. The approach integrates six types of capitals categorized as human, intellectual, social, manufactured, natural and financial, linked to business model and strategy in value creation. It expands the traditional reporting which stresses on past financial performance, to future, strategy-based focus. This research reviews the literature on waqf accounting and reporting practices and discusses the drawbacks of the conventional accounting system for Islamic social finance. The study then highlights the new integrated reporting and discusses its applicability in waqf reporting which is based on the Islamic reporting and accountability. The proposed Integrated Waqf Reporting System (IWRS) adopts a long-term perspective, linking organizational performance to business model and strategy and, providing information on Social, Intellectual, Relational, Awqaf and Human (SIRAH) capitals. The IWRS highlights the principle of stakeholders-inclusiveness and assist the public and potential donors in determining the long-term

This study aims to determine the relationship between digital financial literacy and financial well-being, and financial behavior moderates the relationship between the two. Digital financial literacy is a combined concept between financial literacy and digital aspects. Financial well-being is considered a benchmark or a person's level of satisfaction with his financial status, which can be seen from the amount and quantity. The data obtained were 215 respondents spread throughout the West Sumatra region. Data collection uses a questionnaire distributed via Google Forms on several social media applications. The approach in this study is quantitative, and the design of this study is hypothesis testing which aims to examine the effect of each variable. The study results show a significant influence between digital financial literacy and financial well-being, and financial behavior significantly moderates the relationship between digital financial literacy and the financial well-being of people in West Sumatra.

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This study aimed to provide recommendations related to the model of the relationship of key factors in the implementation of e-government by using the theory of the TOE approach represented by technological infrastructure, human resource competency, and external pressures. Moreover, this study has implications as a guideline in determining strategies to improve the problem of accountability in local government related to the dysfunction of e-government implementation factors and their relationship with accountability.