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All Journal Jurnal Manajemen Terapan dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi El Dinar The Indonesian Accounting Review Jurnal Al-Iqtishad Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak Publik (Jurnal Ilmu Administrasi) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi AFEBI Accounting Review J-MACC : Journal of Management and Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Education Management and Social Science JAZ: Jurnal Akuntansi Unihaz Al-Kharaj: Journal of Islamic Economic and Business Journal of Islamic Accounting and Finance Research Accounting Profession Journal (APAJI) Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Ilmu Multidisplin Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS JEBI (Jurnal Ekonomi dan Bisnis Islam) International Journal of Entrepreneurship and Business Management JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Jurnal Ekonomika Manajemen Dan Bisnis Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Management and Social Sciences International Journal of Multidisciplinary Approach Research and Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Medika: Medika Jurnal Bisinis Digital International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal of Business and Quality Research Greenation International Journal of Economics and Accounting Dinasti Accounting Review Jurnal Dinamika Sosial dan Sains International Journal of Economics and Management Research Profixa: International Journal of Economic and Business Research
Wirmie Eka Putra
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Religiosity Terhadap Anticorruption Propensity Dengan Ethics Education dan Organizational Culture Sebagai Variabel Mediasi pada Mahasiswa Akuntansi Universitas Jambi Desiana Rahmawati; Wirmie Eka Putra; Rahayu Rahayu
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3711

Abstract

Korupsi masih menjadi hambatan utama pembangunan sosial dan ekonomi berkelanjutan di Indonesia, dan mahasiswa akuntansi, sebagai calon profesional keuangan, berada pada posisi strategis dalam pencegahannya. Meskipun religiusitas secara teoritis diyakini memperkuat perilaku etis, temuan empiris mengenai hubungannya dengan sikap antikorupsi masih kontradiktif, dan peran mediasi ganda pendidikan etika serta budaya organisasi secara bersamaan belum banyak diuji dalam satu model, khususnya pada konteks perguruan tinggi di Indonesia. Penelitian ini menguji pengaruh religiusitas terhadap kecenderungan antikorupsi, dengan pendidikan etika dan budaya organisasi sebagai variabel mediasi, pada mahasiswa akuntansi Universitas Jambi. Metode survei kuantitatif diterapkan pada 145 responden angkatan 2022 yang dipilih melalui total sampling, dan data dianalisis menggunakan Partial Least Square Structural Equation Modeling dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa religiusitas berpengaruh signifikan terhadap kecenderungan antikorupsi maupun pendidikan etika, dan pendidikan etika berpengaruh signifikan terhadap kecenderungan antikorupsi maupun budaya organisasi, sedangkan budaya organisasi tidak berpengaruh signifikan terhadap kecenderungan antikorupsi, serta baik mediasi tunggal maupun mediasi serial melalui pendidikan etika dan budaya organisasi tidak terbukti secara statistik. Kebaruan penelitian ini terletak pada temuan bahwa religiusitas membentuk kecenderungan antikorupsi secara langsung tanpa memerlukan mediasi, berbeda dari model mediasi penuh yang dilaporkan pada konteks budaya lain.
Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review Rahmi Handayani; Wirmie Eka Putra; Afrizal
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1362

Abstract

The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach. Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures. Findings The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research. Originality/value The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.
Co-Authors . Latifah Achmad Hizazi Achmad Hizazi Aegisia Sukmawati Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Almira Yumna Putri Ammanda, Rinaldi Andi Mirdah Andi Mirdah Annisa Safitri Arnando Prasetya Dahlia Dahlia Dahlia Dahmiri Dedy Setiawan DEDY SETIAWAN Dedy Setiawan Della Gusvina Delta Ferryandi Wibowo Derist Touriano Desi Yuliana Desiana Rahmawati Dewi Fitriyani Dhiya Ulhaq Disya Yuke Farhana Dri Asmawanti Ela Febriyani S Emalia Fitri Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Febby Nanda Utami Fergisa Rindang Primadi Fitrini Mansur Fitrini Mansur Fitrini Mansur Fredy Olimsar Gowon, Muhammad Halalika Masyruro Haryadi Heni Pujiastuti Heriyani Heriyani Heriyani, Heriyani Indra Lila Kusuma Ira Febrianti Iskandar Sam Jenny Liana Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maulana Akmal Malik Maya Widyana Dewi Meisya Hidayatika Meisyi Hidayatika Melyza Melyza Mery Rohaya Sihombing Mirdah, Andi Misni Erwati Mohammad Orinaldi Muhammad Firdaus Saputra Muhammad Ridwan Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musdalifa Musdalifa Nela Safelia Nelsi Arisandy Netty Herawaty Nurul Firda A Nyimas Dian Maisyarah Perdi Y Siregar Prasetyo, Eko Putra, Dios Nugraha Rahayu Rahayu Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Rani Nur Az-zahra Osman Ranti Melasari Raras Aroyo Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rio Baviga Riski Hernando Rita Friyani Rita Friyani Rizki Andreani Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Scheilla Aprilia Murnidayanti Scheilla Aprilia Murnidayanti Selia Meilantika Simatupang, Laurencius Sri Rahayu Sri Rahayu Sri Rahayu Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati Sry Rosita Suci Mulyani Suci Ramadhani Suci Safitri Sulis Septiani Suryani Suryani Susfa Yetti Susfayetti Syafrul Antoni Syamsurijal Tan Tari Apriani Tialonawarmi, Feny Tona Aurora Lubis Tri Lestari Tri Lestari VINNIE ALVIONITA Wahyono Wahyono Warislan, Putri Widya Sari Wendry Wiwik Tiswiyanti Wiwik Tiswiyanti Yenny Yuniarti Yogi Firmansyah Yudi - Yudi Yudi Yuliusman Yuliusman - Yuliusman Yuliusman Yuliusman Yuliusman Yuliusman Yuliusman Yuliusmanÿ Yumna Syaza Kani Putri