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All Journal The Indonesian Accounting Review Journal of Business & Banking Journal of Auditing, Finance, and Forensic Accounting DERIVATIF Jurnal ULTIMA Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdiraja Jurnal Kedaymas Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi AKUNESA IQTISHADequity jurnal MANAJEMEN Jurnal Pengabdian Kader Bangsa
Oktarina, Dian
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
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Peningkatan Kapasitas Usaha Agrowisata Melalui Instalasi Hidroponik, Diversifikasi Produk dan Manajemen UMKM di Desa Pengalangan Gresik Suprayoga, Suprayoga; Humaidi, Faisol; Oktarina, Dian
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 5 No 6 (2025): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v5i6.1336

Abstract

Desa Pengalangan, Kecamatan Menganti, Kabupaten Gresik memiliki potensi sumber daya alam dan manusia yang mendukung pengembangan agrowisata berbasis edukasi. Sejak 2019, pemerintah desa dan BUMDes mengembangkan lahan Tanah Kas Desa seluas ±2,8 hektar menjadi kawasan wisata edukasi, namun pengelolaannya masih terkendala keterbatasan fasilitas, lemahnya manajemen usaha, serta promosi digital yang belum optimal. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas sumber daya manusia dalam pengelolaan wisata edukasi dan fresh market melalui penguatan aspek produksi, manajemen, dan pemasaran. Metode pelaksanaan meliputi identifikasi masalah, sosialisasi, pelatihan teknis, pendampingan, penerapan teknologi, serta evaluasi. Program menghasilkan pembangunan instalasi hidroponik 210 lubang berbasis sistem DFT/NFT, enam kolam ikan terpal ramah lingkungan, serta diversifikasi produk olahan lokal. Selain itu, pelatihan manajemen usaha dan penyusunan SOP meningkatkan kemampuan manajerial UMKM sebesar 75% berdasarkan hasil evaluasi. Pelatihan promosi digital juga meningkatkan keterampilan pengelola dalam pembuatan konten dan pemanfaatan media sosial untuk pemasaran. Secara keseluruhan, kegiatan ini tidak hanya menyelesaikan permasalahan spesifik mitra, tetapi juga memperkuat diversifikasi ekonomi dan meningkatkan kompetensi masyarakat sebagai upaya mewujudkan desa agrowisata yang mandiri dan berkelanjutan.
Academic Fraud: Fraud Hexagon Perspective and Artificial Intelligence Oktarina, Dian; Savitri, Natasha
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p230-241

Abstract

The rapid adoption of artificial intelligence (AI) in higher education has transformed learning and assessment practices, while simultaneously raising concerns about academic integrity. The increasing ease of accessing AI-based tools may alter students’ perceptions of academic misconduct and provide new rationalizations for unethical behavior. Against this backdrop, this study examines academic fraud among university students using the Fraud Hexagon Theory, with artificial intelligence incorporated as a moderating variable. Employing a quantitative research design, primary data were collected through a questionnaire administered to 189 accounting students in Surabaya who had taken ethics-related courses and were familiar with the use of AI tools. The data were analyzed using Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS). The results indicate that pressure, rationalization, and collusion have a significant positive effect on academic fraud, whereas opportunity, capability, and arrogance do not show a significant influence. Furthermore, artificial intelligence is found to moderate only the relationship between rationalization and academic fraud, suggesting that AI strengthens students’ cognitive justification for unethical behavior rather than structural or situational antecedents. These findings imply that the integration of AI into academic activities requires adequate supervision and ethical guidance to prevent misuse. This study contributes to the academic integrity literature by extending the application of the Fraud Hexagon Theory to the academic context and by highlighting the contextual role of artificial intelligence in shaping academic fraud behavior in higher education.
Co-Authors Afriansyah, Muhammad Africa, Laely Aghe Agustinus Kismet Nugroho Jati Amalia Mustika, Amalia Amelia Ramadhani, Amelia Arlinda, Rezza Aryapranata, Ariawan Delisa Damanik, Nella Dewi Ayu Wulandari, Dewi Ayu Erida Herlina Fachrul Husain Habibie, Fachrul Husain Faisol Humaidi Imam Saputra irawan, Immanuel Candra Iva Faizah Kadek Pranetha Prananjaya, Kadek Pranetha Khalifaturofi'ah, Sholikha Oktavi Kolopaking, Sania Lole, Marsya Reskiani Mariansari, Mariansari MAURITZ PANDAPOTAN MARPAUNG Muhammad Hanafi Zuardi Mutiara, Berkah Permata, Shely Junian Rahmanesya, Audria Rezza Arlinda Sarwendhi rokhmania, nur'aini Saeni Susilowati Sagita, Ira Saputra, Dendi Bianda Sari, Juwita Indah Savitri Hendradewi Savitri, Natasha Sheva, Putri Picaso Azury Suparwatini, Suparwatini Suprayoga, Suprayoga Supriyati . Yanti, Martina Vevi