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All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics, Business, and Government Challenges Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Perspektif Akuntansi Jurnal Ekonomi Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Jurnal Publikasi Ekonomi dan Akuntansi
Widoretno, Astrini Aning
Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, In-donesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Journal : Nusantara Science and Technology Proceedings

 1 
A Systematic Literature Review of Factors Caused Academic Fraud Behavior Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0402

Abstract

This study uses the literature review method because it aims to analyze the factors that cause academic fraud behavior by looking at the fraud theory used and the research method approach. The factors examined include the theory of the pentagon dimension proposed by Jonathan Marks in 2012 and the GONE theory coined by Jack Bologna in 1992. Pentagon theory has five factors namely pressure, opportunity, rationalization, ability, and arrogance. While the GONE theory is four factors, namely Greed, Opportunity, Need, and Expose. In this study, several journals have been examined related to the theory of the pentagon dimension and the GONE theory so that it can be concluded that there is pressure because students want high grades and the desire to graduate immediately. Besides, the opportunity students have, to do academic cheating and rationalization that making the idea that fraud academic behavior is common. Those three factors are most influential in academic fraud behavior. With this conclusion, it can be suggested to lecturers to optimize learning methods that combine hard skills and soft skills to prevent academic fraud behavior to happen.
Implementation of Green Accounting Based on University Social Responsibility Dwi Suhartini; Tituk Diah Widajantie; Astrini Aning Widoretno; Fajar Nugroho
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0927

Abstract

University is a contributor to waste from its operational impacts, for this reason, it is obliged to report its activities to protect the environment. This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. For that, it is very appropriate if all universities in Indonesia implement University social responsibility (USR). The purpose of this study was to examine more deeply the implementation of USR using a literature review approach. This study makes a real contribution in making public policies about the importance of implementing USR in University. For this reason, the research question is the extent to which USR based green accounting is implemented which includes environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The results of the study have proven that the implementation of USR-based green accounting has been carried out by tertiary institutions properly, in real-life lectures (KKN) activities such as conducting training for the community on organic and non-organic waste management and empowering communities around campus. However, the environmental report has not been published properly even though the report has been made. Also, the implementation of environmental audits has not been carried out optimally.
The Implementation of Anti-Fraud Strategy to Achieve Good Corporate Governance Astrini Aning Widoretno; Agustinus Nicholas Tobing
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2304

Abstract

Any type, scale, or shape of organization has risks of fraud. That required an anti-fraud strategy to detect and prevent the occurrence of fraud. The internal audit mostly takes an important role in the implementation of the anti-fraud strategy. This paper aims to analyze the role of internal audit in the implementation of the anti-fraud strategy and the implementation of the anti-fraud strategy of PT.XYZ. This study used a qualitative approach with field study data collection techniques. This research uses 4 anti-fraud strategies that are whistle blowing system, a code of conduct, fraud training for employees and fraud risk assessment to analyze the implementation of anti-fraud strategy of PT.XYZ. The results of this study indicate that internal audit plays an active role in applying anti-fraud strategy and generally anti-fraud strategy of PT.XYZ has met the aspects of detection, prevention, and investigation.
The Implementation of Green Accounting Based on University Social Responsibility (USR) With Independent Test Dwi Suhartini; Astrini Aning Widoretno; Invony Dwi Aprilisanda; Rizdina Azmiyanti
Nusantara Science and Technology Proceedings International Seminar of Research Month 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2410

Abstract

This study aims to analyze the implementation Green Accounting based on University Social Responsibility (USR) in University. A systematic literature review is conducted from database with “university social responsibility” as the keyword. The articles were further filtered to specific literature that refer to the implementation of social responsibility with independent t-test and statistical test. Most of USR research used qualitative method. This literature review will understand the USR implementation with 4 dimensions consist of environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The universities across the world need to be aware about environment for sustainability and the implementation of sustainability development goals in 2030. The finding articles can be explained from English and Indonesia sources. Relevant articles will be developed to understand the USR concept for improving the research scope.
Co-Authors Agatha, Sherina Natasya Agcristina Collia Agata Agung Mustika Rizki, Agung Mustika Agustinus Nicholas Tobing Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Arabela Fidelia Masnal Pabadakayo Ardiansyah, Richard Danang Azmiyanti, Rizdina Brian Audika Cahyarani, Nezza Putri Ilham Canaya Fitrahnti Adinda Dela Febrianti Diva Sarvasti, Laily Dwi Aprilisanda, Invony Dwi Suhartini Dwi Suhartini Elok Oktavia Widhawati Elovani, Yunike Christie Elsaday Rita Vierensa Ambarita Endah Susilowati Endang Sholihatin Erwin Kusumastuti Fahriza, Taris Anggie Fajar Nugroho Firza Prima Aditiawan Fridayanti, Devi Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Hero Priono Ihza Pahlevi, Marhaendra Ika Korika Swasti Ika Widya Rahmadhani Invony Dwi Aprilisanda Invony Dwi Aprilisanda Istiqomah Agustin Khoirul Amar, Muhammad Korika Swasti, Ika Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Lindawati, Ayu Carolin Ruripratiti Marhaendra Ihza Pahlevi Maushufi, Nadhira Nuril Muhammad Irhas Effendi, Muhammad Irhas Nanang Haryono Padang Fitria Bintari Puspitasari, Alifia Putri Putri, Dian Oktaviana Rizdina Azmiyanti Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siagian, Margareth Hasian Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna Sonia Nur Amalia Sukmayudha Novadi Leksono Tituk Diah Widajantie Tranggono - Vindi Pronika Sytia Putri Wenny Berlyana Cahya Ningrum Zaisabilla, Clarissa Dyah