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Journal : Behavioral Accounting Journal

PERSEPSI DOSEN AKUNTANSI TERHADAP PRAKTIK KECURANGAN AKADEMIK PADA UPN “VETERAN” JAWA TIMUR (STUDI PADA PROGDI AKUNTANSI) Invony Dwi Aprilisanda; Indrawati Yuhertiana; Hero Priono
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.216 KB) | DOI: 10.33005/baj.v1i1.21

Abstract

This study aims to explore the perceptions of accounting lecturers on academic fraud in terms of the theory of moral development and the professional code of ethics of lecturers. This study uses qualitative methods with an interpretive approach, using interviews and observation as data collection techniques. The accounting lecturer for ethics courses was chosen as a resource person to obtain his opinions regarding moral values and academic fraudulent activities in the university environment. The findings of this study indicate that the perceptions of accounting lecturers are aligned with the theory of moral development and the professional code of ethics of lecturers, but the problems of the campus internal system are the main problem in fixing cultural culture of deviant behavior. In conclusion, the balance of soft skill and hard skills education must be grown with religious teachings and character by educators.
PENGARUH PEMBELAJARAN DARING TERHADAP MINAT BELAJAR MAHASISWA PADA MASA PANDEMIK COVID-19 Syarifah Hikmah Jamil; Invony Dwi Aprilisanda
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.586 KB) | DOI: 10.33005/baj.v3i1.57

Abstract

Pandemics that hit the world including Indonesia had an impact on all sectors, including the education sector. This has an impact on the introduction of distance learning with an online learning system. Because of this distance system the lecturer is required to be able to convey the course material well to students. This study aims to determine whether online learning carried out by lecturers at INSTIKA and UPN East Java can increase students' interest in studying the courses they take. The sample used in this study were 278 students. The analytical tool used was IBM SPSS Version 21. The results showed that the attitude of internet use, perception, experience, financial condition significantly influenced students' interest in learning. While the ability to learn independently does not have a significant effect on student interest in learning during online lectures.
PERILAKU KEUANGAN KELUARGA DENGAN PENDEKATAN SAKINAH FINANCE DALAM MEWUJUDKAN STABILITAS SISTEM KEUANGAN Eny Latifah; Invony Dwi Aprilisanda
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.195 KB) | DOI: 10.33005/baj.v3i2.108

Abstract

This study aims to determine the financial behavior of Muslim families by using the sakinah finance approach which specifically creates the stability of the internal family financial system and in general creates the financial stability of the State. This research method uses a qualitative approach that is descriptive. This study describes the behavior of Islamic family finance by combining the analysis of interview results and observations obtained from family accounting. The results showed that not all of the Muslim families applied the sakinah finance approach in family financial management so that the family's financial stability was often unstable and triggered debt and made a mortgage on their property.