Sulaeman, A., Nurhasanah, N. and Maria Hendriyani, R. 2025. The Fraud Pentagon Theory Perspective: Fraudulent Financial Reporting In Sharia Banking Registered At Financial Service Authority (OJK). Tazkia Islamic Finance and Business Review. 19, 2 (Dec. 2025), 372–393. DOI:https://doi.org/10.30993/tifbr.v19i2.449.