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All Journal Jurnal Akuntansi Indonesia JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IQTISHODUNA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal Akuntansi dan Keuangan Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Akuntansi JURALINUS JURDIASRA
Ersyafdi, Ilham Ramadhan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA Ersyafdi, Ilham Ramadhan; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.478

Abstract

The high preference of students who want to become civil servants and BUMN has another side and a big task that needs to be prepared. One of them is how they view things that are considered normal and tend to become cultural, namely gratification. Because this work is related to service to the country. Therefore, this study aims to provide an overview of accounting students' understanding of gratification. This study uses a mixed method, namely a combination of quantitative and qualitative approaches. The study instruments used were questionnaires, interviews and previous studies. The results of the study were that 65.31% of respondents answered correctly from the 14 case examples given. Apart from that, as many as 70% have received Ethics courses, but only 28.57% have received Anti-Corruption Education/Investigative Audit courses. It is necessary that the Anti-Corruption Education course be implemented as one of the mandatory courses at the University so that anti-corruption behavior and personality are formed so that they are able to prevent and eradicate gratification and corruption. Because gratification is the root of corruption. Apart from that, it is hoped that this course can form skills and enthusiasm for students as agents of change for the life of a society and state that are free from the threat of corruption.
A Study of Accounting Students' Perceptions of Gratification: A Gender Perspective Analysis Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.47051

Abstract

Students recognise that corruption is an unlawful act, harmful, and has become a critical issue in Indonesia. One of the roots of corruption is the act of gratification. In fact, the majority of students have not properly understood the concept of gratification. This study aims to comprehensively analyse accounting students' perspectives, focusing on gender differences. The study uses a questionnaire and obtains a sample of 208 students from various universities in Indonesia. The analytical method used is the independent t-test. The results of the study show that there is no difference in accounting students' views on gratification based on gender. This study is expected to contribute to educational policymakers, both at the Ministry level and at universities/higher education institutions, as a basis for making Anti-Corruption Education a mandatory general course for all students. Furthermore, it is hoped that the Ministry and universities/institutions will elaborate relevant approaches and concepts regarding corruption/gratification and collaborate with institutions/agencies that focus on corruption, such as conducting special certification for lecturers teaching Anti-Corruption Education and ensuring that the materials taught are appropriate. This will ultimately improve literacy and correct the misconceptions about corruption/gratification that have existed so far.
Co-Authors Ahmadi, Lusiana Putri Akmal Lutfi Jazuli Aloysius Harry Mukti Amelia Putri Handayani Amita Zakiyatun Anjeli Saputri Antar MT Sianturi Aryani, Habsyah Fitri Asyifa, Suci Ayu Puspitasari Devi Nurmah Wani Durotun Nasihah Fatikasari, Ines Fauzia, Nur Rahma Fauziyyah, Nurul Fira Mubayyinah Fitria Ulfa Fitriah Ulfah Habsyah Fitri Aryani Handayani, Amelia Putri Heni Pujiastuti Ika Swasti Putri Ines Fatikasari Intan Syafiah Al Akhilla Jazuli, Akmal Lutfi Kasmi Hizzah Muslimah Lusiana Putri Ahmadi Mabyuni, Rahma Umnun Muhammad Aras Prabowo Muhammad Solihin Muhammad Wildan Royandi Muslimah, Kasmi Hizzah Nasihah, Durotun Nasution, Cahya Dibah Al-Adawiyah Noviyanti Noviyanti Nurul Fauziyyah Nurul Fauziyyah Oktavia Marpaung Putri Widya Dwi Irianti Rafles Ginting Riri Rumaizha Rizki, Slamet Abdul Rosmiasih Rosmiasih Rossa Zakia Ruli Bestari Saputra, Diva Dwi Siti Khomsatun Sohibunajar, Sohibunajar Ulfah, Fitriah Wiwit Irawati Zakiyah Aslamiyah