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Sriyuniati, Fera
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Economics, Econometrics & Finance Education

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Pengaruh Faktor Individual Dan Situasional Terhadap Niat Untuk Melakukan Kecurangan Akademis Annisa Ghaida, Indri; Fontanella, Amy; Sriyuniati, Fera
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.62

Abstract

This research investigates the effect of individual factors (attitudes, subjective norms and behavioral controls) and situational factors (culture of academic integrity, ambiguity and pressure) towards students' intentions to commit an academic dishonesty. This research was conducted on accounting students at Politeknik Negri Padang (PNP). The data was collected through a questionnaire with total of 346 respondents. The study found that individual factors (attitudes, subjective norms and behavioral controls) have a negative effect on students academis dishonesty. However, situational factors (culture of academic integrity, ambiguity and pressure) did not have a significant effect on the intention to commit an academic fraud. This finding contribute to PNP, especially Accounting department in formulating policies to minimize students’ academic fraud.
Sosialisasi Akuntansi Perpajakan Bagi Siswa SMK Jurusan Akuntansi Sriyuniati, Fera
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.88

Abstract

Tax accounting is a part of important competence for an accounting student.The purpose of tax accounting is to set the outstanding tax according to the financial reports. There are many accounting teachers and students of accounting in secondary schools who do not understand tax accounting. The cause of all that is the lack of tax accunting literatures, the lack of understanding of tax accounting itself and practice tax case that are less varied. The purpose of this service is to provide a tax accounting for accounting teachers and students ranging from counting to reporting tax itself. The workshop targets are accounting teachers and students of SMKN 2 Padang. Workshop activities are providing training in tax accounting, making a simplified tax accounting module and making various tax accounting cases. The expectation results from this service are the existence of targets who understand and are skilled in tax accounting.
Co-Authors Amy Fontanella Annisa Ghaida, Indri