Article Per Year (5 Year)
p-Index From 2021 - 2026
2.63
P-Index
This Author published in this journals
All Journal AKUNTABILITAS JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal RAK (Riset Akuntansi Keuangan) Kinerja: Jurnal Ekonomi dan Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Journal of International Conference Proceedings Jurnal Ilmu Akuntansi Mulawarman (JIAM) Global Economics: International Journal of Economic, Social and Development Sciences
Bone, Hariman
Universitas Mulawarman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of International Conference Proceedings

 1 
Facing Ethical Dilemmas as Professional Accountants in the Future: Do They Aware? Ferry Diyanti; Hariman Bone; Mega Norsita; Eka Febriani; Puspita Ningsih
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1840

Abstract

Accountants often face ethical dilemmas, so appropriate ethical decisions and actions are needed. Accounting students must be able to identify ethical dilemmas. This study aims to get an overview of the ability of accounting students to identify the ethical dilemmas faced. This research uses an exploratory method through an in-depth interview with internship accounting students in government and private institutions. The results showed that students currently participating in the internship program could feel and identify ethical dilemmas in their work. They can identify the procurement of equipment and services used for personal purposes,  empty notes, and the fraudulent in preparation of financial statements. However, factors of superior pressure, position in work, work environment and organizational culture force them to remain silent and or carry out the ethical dilemma practices they face. These results show that business ethics learning methods have not been able to encourage interns to make decisions and take ethical actions. Keywords: Accounting Students, Ethical Decisions and Actions, Ethical Dilemmas, Moral Awareness, Internships.
Co-Authors Anak Agung Gede Sugianthara Anisa Kusumawardani Anisa Kusumawardhani Daniel Minggu Desi Indriani Eka Febriani Ferry Diyanti Fitria, Yunita Gunawan, Aril Hamid Bone Hidayat, Taufik Rahmat Kalapadang, Betris Leni Sari Mahfud Sholihin Mega Norsita Nugroho, Qohar Dwi Nurita Affan Puspita Ningsih Rasyida, Trisna Rasya Trisnawati, Andi Fitah Ayu Yudi Hartono