Article Per Year (5 Year)
p-Index From 2021 - 2026
3.982
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal SOLMA Proceeding of National Conference on Accounting & Finance Jurnal Riset Bisnis dan Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bisnis Net : Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Balance : Jurnal Akuntansi dan Manajemen Worksheet : Jurnal Akuntansi TOFEDU: The Future of Education Journal Journal of Business Management and Economic Development International Journal of Economics Studies Jurnal Ekonomi dan Bisnis
Ramadona Simbolon
Universitas Islam Sumatera Utara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Business Management and Economic Development

 1 
Fraud Triangle, Use of Information Technology, and Academic Dishonesty of Accounting Students: Testing Religiosity as a Moderator Simbolon, Ramadona
Journal of Business Management and Economic Development Том 3 № 03 (2025): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i03.1985

Abstract

This study aims to analyze the influence of pressure, opportunity, rationalization, and the use of information technology on academic fraud and to examine the role of religiosity as a moderator. This research was conducted at the Islamic University of North Sumatra with accounting students as respondents. The sample was selected using purposive sampling with the criteria of accounting students who had previously taken an exam, resulting in 162 respondents. The data obtained will be analyzed using Moderated Regression Analysis with an interaction test approach. This research adopts the fraud triangle theory approach into the realm of education at one Islamic University, which has cultural and academic environmental characteristics based on Islam. Additionally, this research adds the variable of information technology usage, which is relevant to current digital developments, and tests religiosity as a moderator, providing a psychological and moral perspective on students' tendency to cheat. The research findings revealed that rationalization and the use of information technology have a positive and significant impact on academic dishonesty, while pressure and opportunity do not. The interesting findings of this study indicate that religiosity acts as a moderator in the relationship between pressure and rationalization toward academic dishonesty. Educational institutions, particularly accounting study programs, need to instill and internalize religious and ethical values in the learning process, thereby building and strengthening an academic culture of integrity and reducing tolerance for various forms of justification that can encourage cheating.
Commissioner Size and Return on Asset: Efficiency as A Moderator Simbolon, Ramadona; Elviani, Sri
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2309

Abstract

The objective of this study is to investigate the impact of the number of commissioners (UDK) and independent commissioners (KOMID) on Return on Assets (ROA), and empirically examine the role of the Operating Expense to Operating Revenue (BOPO) ratio as a moderator variable. The population of this research is state-owned companies (BUMN) that have established a holding. The sampling process was conducted using the purposive sampling technique, in which selected SOEs that had been operating for at least one year since the holding company’s establishment were selected, resulting in a sample of 52 firms. Data were analyzed using the Moderated Regression Analysis (MRA) technique with interaction testing. Findings of the present study confirm that BOPO serves as a moderating variable in the relationship between commissioner governance and Return on Asset (ROA), although there is no statistically significant direct relationship between UDK, KOMID, and BOPO and ROA. However, this study seeks to address limitations in corporate governance research by using BOPO as a moderator variable. The emphasis on BUMN Holding firms is also a useful contribution, given that very few empirical studies have specifically addressed these strategic companies in the context of governance and operating performance. SOE governance reform is underscored both by a greater number of independent commissioners and by substantially enhanced roles. Structural reform must be followed by the refinement of processes, organizational culture, and genuine accountability in decision-making to achieve increasingly sustainable financial performance in the BUMN sector.
Co-Authors Adek Zuhrati Wardi Andri, Shofwan Anisa Lukman Aulia Khanza Mariva Aulia, Citra Awaluddin . Barus, Muhammad Joni Cut Riska Jafira Delia Nur Syafella Elviani, Sri Fadila, Reihana Farida Khairani Fauzi Fauzi Gustarina, Elina Rahmawati Hamida, Novelia hasibuan, Siti Hamidah tulham diyah Irwan Taufik Marpaung Jalilah Ilmiha Khoiriah, Ummi Kinsky, Carina Lubis, Farida Khairani Lusi Elviani Rangkuti MS, Abdul Rasyid Nur Augus Fahmi Nur Augus Fahmi Nur wahidah Octavianika, Ika Ronal H. T. Simbolon Safrida Safrida Shofwan Andri Sonata, Ilham Sri Puspa Dewi Sri Puspa Dewi Sri Puspa Dewi SRI RAHAYU Teuku Fahmi Wasesa, Supar Windani, Amanda Syafira Yudha, Tri Kartika Yusrita Yusrita . Zenni Riana Zufrizal