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The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning Priyastiwi, Priyastiwi; Sriwidharmanely, Sriwidharmanely; Halim, Abdul
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.229-243

Abstract

The aim of this study is to examine how religion may help students overcome the effects of technostress, which heightens students' propensity for academic dishonesty during online learning. First, this study uses the self-determination theory (SDT) to describe the function of religion. We confirm that student’s technostress increases academic fraud during online learning using structural equation modelling (SEM). The study concludes that during hybrid learning, students with strong religiosity are more intrinsically motivated to prevent academic fraud than are students with low motivation. Students must be extremely motivated, confident in their cognitive flow, and convinced that using ICT won't cause them to engage in dysfunctional behavior in order to successfully adopt a virtual face-to-face application or learning management system in education. The study's last finding is that students' cognition can boost their positive emotion.
The Influence of Overconfidence on Students' Investment Decisions in the Stock Market: The Moderating Role of Financial Literacy Mandiri, Anisyah Eka; Sriwidharmanely, Sriwidharmanely
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1677

Abstract

This study aims to examine the influence of overconfidence on students' investment decisions in the capital market by considering the moderating role of financial literacy. Overconfidence is a psychological bias in which individuals have excessive confidence in their knowledge and abilities when making investment decisions. This study uses a quantitative approach involving the younger generation, especially students who have or are investing in the capital market. Researchers collected a sample of 378 respondents through a questionnaire distributed using Google Forms. Researchers then analyzed the data using the PLS-SEM method. The results of the study show that overconfidence has a negative impact on investment decisions. The higher the level of overconfidence, the worse the decisions taken by individuals. Conversely, financial literacy has a positive impact by helping individuals make more rational investment decisions. In addition, financial literacy also acts as a moderator that can reduce the negative impact of overconfidence, thereby improving the quality of investment decision making. These findings confirm that financial literacy has an important role in reducing the negative impact of overconfidence and encouraging individuals to make wiser investment decisions.
The S.C.C.O.R.E Model Approach to Academic Fraud Using Artificial Intelligence with Religiosity as a Moderating Variable Asasi, Cheery; Sriwidharmanely, Sriwidharmanely
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1877

Abstract

This study examines the influence of the S.C.C.O.R.Es. Model elements (Stimulus, Capability, Collusion, Opportunity, Rationalisation, and Ego) on academic fraud, using Artificial Intelligence (AI), with religiosity as a moderating variable. The sample consisted of 410 accounting students who had previously used AI, selected through simple random sampling. Data were collected via an online Google Form and analysed using the SEM-PLS method with SmartPLS 4 software. The results show that five of the six S.C.C.O.R.E elements (Stimulus, Collusion, Opportunity, Rationalisation, and Ego) positively influence academic fraud using AI. However, capability does not show a significant effect. Religiosity has a significant negative direct effect on academic fraud but does not significantly moderate the relationship between the variables overall, except for stimulus and ego, where it shows a significant moderating effect. Based on the findings, higher education institutions, particularly accounting programs, can utilise these findings as a foundation to enhance their ethics curriculum by incorporating topics related to the ethical use of technology and AI in learning processes, and incorporating religious education into the curriculum as a strategy to strengthen students' self-control and prevent fraudulent behaviour.