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Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Melakukan Tindakan Whistleblowing pada Kecurangan Akademik Salfitri, Deanisa Puspa; Coryanata, Isma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1061

Abstract

Whistleblowing is considered one of the effective ways to avoid and detect in revealing cheating in college. This study uses the Theory of Planned Behavior (TPB) to analyze the complex interaction between three main factors in whistleblowing, namely individual, situational, and organizational factors. This study used primary data through questionnaires obtained from 182 active students from various universities' in Indonesia. This study used data analysis assisted by SPSS 26 software. The findings prove that the factors analyzed in this study have an impact on students' intentions to whistleblowing academic cheating, both collectively and partially. The results of this study prove that the bystander effect does not influence students' choices to whistleblowing academic fraud. When there are more individuals around when fraud occurs, the likelihood of a potential whistleblower discouraging reporting the fraud they witness is higher. While anonymous reporting channels, moral intensity, and trust in leaders positively affect students' intentions to whistleblowing academic fraud.
“PENGARUH PEMAHAMAN DASAR AKUNTANSI, PENGETAHUAN KEWIRAUSAHAAN, E-COMMERCE, DAN MOTIVASI TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA” Akbar, Sandi Muhammad; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11498

Abstract

This research aims to examine the influence of basic accounting understanding, entrepreneurial knowledge, e-commerce, as well as motivation and interest in entrepreneurship among accounting students at the University of Bengkulu. In this study, the population used was 320 people with the criteria being students of the 7th and 5th semester accounting study program who had taken accounting introduction and entrepreneurship courses and using a non-probability sampling method based on the results of calculations using the Slovin formula, a research sample of 76 students was obtained. In this research, the method used is a quantitative method, SPSS 27 using in this research to testing hypotheses and processing data. The results of this research show that accounting understanding, entrepreneurial knowledge, e-commerce, motivation have a simultaneously affect interest in entrepreneurship among accounting students at the University of Bengkulu .
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI PENDAMPING DESA, KOMPETENSI APARATUR DESA, KUALITAS PENGAWASAN BADAN PERMUSYAWARATAN DESA SERTA KOMITMEN PEMERINTAHAN DAERAH TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA Dilla, Anisyah Martha; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11560

Abstract

This study aims to test and prove the influence of community participation variables, the competence of village assistants, the competence of village officials, the quality of supervision of village consultative bodies and the commitment of local governments to the successful management of village funds in Kaur Tengah District, Kaur Regency. This research uses quantitative methods. The sampling technique used is non probability sampling (saturated sampling) and the type of data in this study is primary data. The sample in this study were all village governments (Village Head (Kades), Village Secretary (Sekdes), Village Treasurer, Head of Affairs (Kaur), Section Head (Kasi)) as many as 96 people. The data collection technique used in this study was through distributing questionnaires to respondents. Technical analysis and hypothesis testing using Partial Least Square (PLS) tools using SmartPLS 4.0 application software. The results of this study indicate that community participation, the competence of village assistants, the competence of village officials have a positive and significant effect on the successful management of village funds, and the quality of supervision of village councils and local government commitment have no effect on the successful management of village funds.
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA Batubara, Ayu Handayani; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11570

Abstract

The purpose of this study is to evaluate three factors: the effect of e-commerce, self-efficacy, and accounting information systems on the decision to pursue entrepreneurship. This research uses an associative quantitative approach. The population in this study were active students of the accounting study program at the Faculty of Economics and Business, Bengkulu University. This research uses a survey method by distributing questionnaires. Using purposive sampling technique, this study involved active students majoring in accounting semesters 5 and 7 who took accounting information systems and entrepreneurship classes. Based on statistical tests conducted, the results showed that e-commerce and self-efficacy affect student entrepreneurship decisions, while accounting information systems have no effect on student entrepreneurship decisions. This research is expected to help students in making entrepreneurial decisions. In this way, they continue to develop their personal skills and accounting knowledge until they become successful entrepreneurs.