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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Administrasi Publik Infestasi Journal of Accounting and Investment TIJAB (The International Journal of Applied Business) Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Akuntansi dan Bisnis Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi Keuangan dan Bisnis Parjhuga : Jurnal Penelitian dan Pengembangan Daerah E-Jurnal Akuntansi
Hakim, Tito IM. Rahman
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Journal : Infestasi

 1 
Determinan Bias Boundary dan Bias Pengambilan Keputusan: Perspektif Bounded Rationality Theory Rita Yuliana; Hanif Yusuf Seputro; Tito IM. Rahman Hakim
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6980

Abstract

In accounting, decision is an important aspect but prone to bias in its making process. Limitation in decision making that lead to bias is driven by some bound. This study aims to enunciate some bounds and identify bias determinant in decision making process. Literature review is employed to analyze thirty-four articles since 1986 until 2018 from renown journal publisher such as science direct, emerald, Jstor regarding decision making in business field. The results shows that there are 9 bias determinant in decision making process such as task complexity, information presentation format, quality and quantity of information/data, situation/environment, competency, method, experience, personality trait and motivation. This article contribute to body of literature and decision makers by provide gap on decision making on the context of judgment bias and bias determinant that should take in to account before making a decision for better result.
Dimensi Fraud Hexagon Dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring Akhmad Affandi; Tito I.M Rahman Hakim; Prasetyono Prasetyono
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.14605

Abstract

COVID-19 membuat perubahan di sejumlah sisi kehidupan manusia. Salah satu perubahannya berada dalam bidang pendidikan. Pembelajaran yang dulu dilakukan secara luring kini harus dilakukan secara daring. Dampak dari pembelajaran daring membuat kecurangan akademik semakin meningkat. Artikel ini bertujuan untuk menguji pengaruh tekanan, kemampuan, kolusi, kesempatan, rasionalisasi dan ego terhadap kecurangan akademik saat pembelajaran daring yang dimoderasi oleh spiritualitas. Responden penelitian ini adalah 191 mahasiswa S1 Akuntansi Universitas Trunojoyo Madura. Teknik pengambilan data menggunakan kuesioner secara online. Data yang diperoleh diolah menggunakan program SmartPLS. Penelitian ini menunjukkan hasil bahwa tekanan, kolusi dan kesempatan berpengaruh positif dan signifikan terhadap kecurangan akademik saat pembelajaran daring, sedangkan kemampuan, rasionalisasi dan ego tidak berpengaruh signifikan. Spiritualitas juga tidak mampu memoderasi tekanan, kemampuan, kolusi, kesempatan, rasionalisasi dan ego terhadap kecurangan akademik saat pembelajaran daring. Mahasiswa cenderung melakukan kecurangan akademik selama pembelajaran daring karena mereka memiliki kesempatan untuk melakukan hal tersebut, terdapat bantuan dari sesama mahasiswa dan adanya tekanan baik secara internal maupun eksternal agar berprestasi secara akademik. COVID-19 has made changes in many aspects of human life. One of the changes is in the education aspect. The learning process that used to be carried out offline now has to be done online. One consequence of online learning is the soaring academic cheating. This paper aims to examine the effect of pressure, capability, collusion, opportunity, rationalization and ego on academic cheating during online learning moderated by spirituality. The respondents of this study were 191 bachelor's students of Accounting, Trunojoyo Madura University. Data collection techniques using online questionnaires. The data obtained is processed statistically using the SmartPLS program. The result of this study shows that pressure, collusion and opportunity have a positive and significant effect on academic cheating during online learning, while capability, rationalization and ego have no significant effect. Spirituality is also unable to moderate pressure, capability, collusion, opportunity, rationalization and ego towards academic cheating during online learning. Students commit academic fraud during online learning because they have the opportunity to do so, there is assistance from fellow students and are pressured both internally and externally to excel academically.
Co-Authors Akhmad Affandi Alfa Laili Alya Dhiya Atiqah Amanda, Diva Putri Anggraeni, Diana Rahmatika Auliya Zulfatillah Citra Lutfia Diva Putri Amanda Erfan Muhammad Erfan Muhammad Erfan Muhammad, Erfan Frida Fanani Rohma Hakami, Akhmad Hafizh Hanif Yusuf Seputro Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Kusno, Hendra Sanjaya Listiana, Yufita M. Boy Singgih Gitayuda Maulini, Nanda Shally Muhammad Syam Kusufi Ony Artauli Simatupang Prasetyono Prasetyono Prasetyono Prasetyono Prasetyono, Prasetyono Putri, Faradila Yuliana Rahmat Zuhdi Rahmat Zuhdi Ramli Ramli Ravid Nur Wahid Reddy Setiawan Rifki Aprillah Saleh Rita Yuliana Saleh, Rifki Aprillah Sapta Reza Gautama Sisca Santika Turnanto, Agus Wahid, Ravid Nur Yuni Rimawati