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All Journal JAM : Jurnal Aplikasi Manajemen Akuntansi dan Teknologi Informasi Utsaha: Journal of Entrepreneurship
Hastuti, Maria Eugenia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ACADEMIC HONESTY IN ACCOUNTING EDUCATION Hastuti, Maria Eugenia; Alimbudiono, Ria Sandra; Vashti, Isabela Viani
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 1 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.902 KB) | DOI: 10.56943/joe.v1i1.46

Abstract

Academic dishonesty is often found in the educational institution, one of which is in the university. The behavior of academic dishonesty that exists in students, especially accounting students, is an important problem that must be addressed in prevention. As an accounting student who is expected to become an accountant, he should have high integrity toward existing norms and regulations. Therefore, it is necessary to develop the accounting students so that they do not do academic dishonesty that can affect their behavior in the future. In preventing these actions, it is necessary to know the accounting student’s motivation in committing the academic dishonesty. To determine the motivation of academic dishonesty committed by accounting students, the authors applied the method of interviews, observation, and document analysis. The method that implemented are determining the participants’ criteria and making random retrieval data to determine the participant. There are 24 accounting students of 2017 who were taken at one of the universities in Surabaya. The results of the study state that there are different motivations for each student; however, there is one common motivation that is to achieve good grades. From research results that have uncovered the students’ motivations in conducting academic dishonesty, the authors also uncover the effects of academic dishonesty with the ways to prevent it. The ways in preventing the academic dishonesty is by emphasizing self- development in students as an internal means, while external means are by maximizing technological regulations and equipment at the university.
The Whispering Guardian: Religiosity and Internal Whistleblowing in the Realm of ‘Normalized’ Corruption Maulidi, Ach; Rizal, Ach. Syaiful; Ali Alnajar, Ali Elazumi; Hastuti, Maria Eugenia; Ben Galboun, Abdalmenam Ramadan
Jurnal Aplikasi Manajemen Vol. 23 No. 2 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2025.023.2.06

Abstract

This study aims to fill the theoretical and empirical gaps by investigating whether religiosity can serve as a moral counterforce to perceived risks, or whether corruption weakens its impact, leading to moral disengagement or rationalized silence. This study is unique in its use of Person-Organization fit theory as a conceptual framework. Data for this study were obtained through a structured questionnaire administered to Indonesian public servants. A purposive sampling strategy was employed to select specific local government institutions aligned with the study's objectives. A total of 157 valid responses were analyzed. For the empirical examination, Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized as the primary analytical technique. These study findings indicate that religiosity has a positive influence on the internal whistleblowing system, suggesting that individuals with strong religious values are more likely to report misconduct. Conversely, corruption negatively affects internal whistleblowing, reinforcing the idea that corrupt environments discourage employees from speaking up. Interestingly, however, corruption does not moderate the relationship between religiosity and whistleblowing. These insights are particularly critical in the present times, as they demonstrate that while corruption weakens whistleblowing overall, it does not diminish the ethical influence of religiosity. This has important implications for policymakers and public institutions in Indonesia and beyond, as it highlights the need to strengthen whistleblowing mechanisms while recognizing the role of personal moral values in fostering ethical behavior.
Moral Self-Identity in ESG Investment Decisions: Evidence from Generation Z Investors Purnama, Beatrice Alexandra Puteri; Hastuti, Maria Eugenia; Purnomo, Hanny
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8980

Abstract

Purpose – This study aims to examine how Generation Z perceives Environmental, Social, and Governance (ESG) factors in the investment decision-making process and to explain how individuals' moral self-identity influences the use of sustainability-related information. Methods – We use a qualitative interpretive approach and semi-structured interviews with nine members of Investor Club X who possessed investment experience and varying levels of ESG understanding. The data were analyzed using thematic coding, supported by source, method, and theory triangulation to enhance the credibility of the findings. Findings - The findings indicate that ESG has not yet become the primary determinant of Generation Z’s investment decisions. Financial return, investment risk, and corporate growth prospects remain the dominant considerations, while ESG serves as a complementary factor, particularly for long-term investors. Moral self-identity shapes how investors interpret ESG information, with individuals who possess stronger moral self-identities demonstrating greater attention to sustainability reports than those adopting short-term investment strategies. Implications - This study contributes to the growing body of sustainability research by providing insights into Generation Z’s investment behavior and highlighting the role of moral values in ESG-oriented investment decision-making. Originality - This study integrates the perspective of Moral Self-Identity Theory to explain Generation Z’s investment decisions, an approach that remains relatively underexplored in ESG research within the Indonesian context.
Co-Authors Ali Alnajar, Ali Elazumi Ben Galboun, Abdalmenam Ramadan Maulidi, Ach Purnama, Beatrice Alexandra Puteri Purnomo, Hanny Ria Sandra Alimbudiono, Ria Sandra Rizal, Ach. Syaiful Vashti, Isabela Viani