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All Journal Journal of Business Management Education (JBME) Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan ACCOUNTHIK : Journal of Accounting and Finance
Hardiana, Raden Dian
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance Education Social Sciences

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Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior Iqbal Lhutfi; Raden Dian Hardiana; Rika Mardiani
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.40331

Abstract

This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for validity and reliability for each question item in the questionnaire using Statistical Product and Service Solutions (SPSS) software. Furthermore, the data collected analyzed by descriptive method. This study concludes that the role of fraud pentagon approach is important in detecting student fraud, plus other contributing factors such as external pressure and also gender which determines students when committing academic fraud. Through this research, it can be seen the predictive factors that are the reasons students commit fraud so that it can be easy for educational institutions to find the right way to prevent it.
Metode Fast: Analisis dan Desain Sistem Informasi Perpajakan Harpa Sugiharti; Raden Dian Hardiana; Rika Mardiani; Fitrina Kurniati
Accounthink : Journal of Accounting and Finance Vol. 8 No. 01 (2023): Maret 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi masalah pengelolaan pajak daerah di Kabupatan Subang. Upaya yang dilakukan adalah pengembangan sistem informasi perpajakan berbasis elektronik., sehingga diharapkan dapat meningkatkan penerimaan pajak daerah dan mendukung pengembangan konsep e-government serta smart city yang juga dikembangkan oleh Kabupaten Subang. Sistem informasi yang dikembangkan meliputi sistem informasi parkir, sistem informasi hotel, sistem informasi restoran/rumah makan, sistem informasi tempat wisata/parisiwata dan sistem monitoring atas pengembangan sistem informasi tersebut. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Pengembangan sistem yang dilakukan menggunakan metode Framework for the Applications of System Technology (FAST). Hasil penelitian menunjukkan bahwa sistem informasi yang dikembangakan terintegrasi langsung dengan sumber data sehingga data dapat diperoleh dengan cepat, serta tersedianya fitur filter yang dapat mempermudah perolehan data sesuai kebutuhan. Sistem informasi yang dikembangkan merubah mekanisme perolehan data dan informasi secara manual menjadi satu pintu melalui sistem informasi yang baru dan terintegrasi dengan sistem lain yang sudah ada sebelumnya.
Exploring Organizational Factors, Academic Fraud Behaviors, and Academic Integrity of Accounting Students Muhamad Arief Ramdhany; Arvian Triantoro; Raden Dian Hardiana; Hari Mulyadi
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57025

Abstract

Main Purpose - The research objectives are to examine the relationship between organizational factors and academic fraud behaviors, to investigate the relationship between academic fraud behaviors and academic integrity, and to identify the most effective strategies for promoting academic integrity and preventing academic fraud behaviors among accounting education students in the university.Method - The research used a cross-sectional survey that collected data from 104 students of accounting education study program as population who have attended the course ‘Accounting Information System’, and using random sampling, 82 students participated. The data were collected using structured questionnaires that measured the study's constructs. Partial Least Square (PLS) was used to analyze the quantitative data.Main Findings - Organizational factors have a significant negative effect on academic fraud behaviors. Academic fraud behaviors have a significant negative effect on academic integrity. Organizational factors have a direct and an indirect effect on academic integrity through academic fraud behaviors.Theory and Practical Implications - The finding could have important implications for the university as an educational institution seeking to prevent or address academic misconduct by focusing on improving its organizational factors. The solid organizational factors of the university can mainly prevent academic fraud behaviors for students and teaching staff, leading to acceptable academic integrity for the students and teaching staff. Novelty - This study provides novel insights into the relationship between organizational factors, academic fraud behaviors, and academic integrity in the context of accounting education students in higher education.
Pengaruh Self Efficacy dan Softskill Terhadap Kesiapan Kerja Pada Siswa Kelas XI Jurusan Akuntansi SMKN 3 Bandung Tahun Ajaran 2022/2023 Raden Dian Hardiana; A. Sobandi; Hanna Kesya Novita Rain Sagala; Muhammad Arief Ramdhany
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.60940

Abstract

This research was conducted to determine the effect of Self-Efficacy and Soft skills on Job Readiness in Class XI students of the Accounting Department of SMKN 3 Bandung. This type of research uses a descriptive quantitative approach, in which information and data are obtained from respondents using a questionnaire. The population in this study were Class XI students of SMKN 3 Bandung Accounting Department consisting of 102 students. The research analysis used Multiple Linear Regression analysis. After the data is collected, the data is analyzed using SPSS software version 24. The results of this study indicate that Self-Efficacy and Soft Skills have a positive effect on work readiness. Self Efficacy and Soft Skills can explain work readiness by 0.743 or 74.3%, while 25.7% is influenced by other factors.
Blue Ocean Strategy: Business Transformation on Traditional Market Revitalisation Lhutfi, Iqbal; Triantoro, Arvian; Kurniati, Fitrina; Hardiana, Raden Dian; Mardiani, Rika
Journal of Business Management Education (JBME) Vol 7, No 1 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i1.42075

Abstract

This research was conducted to analyse the business transformation in revitalising the traditional market of Kosambi Bandung – The Hallway Space using the Blue Ocean Strategy. This study uses a descriptive qualitative research design. This study's data collection techniques were observation, in-depth interviews, and documentation review. The data analysis used in this study is a qualitative data analysis technique by analysing the statement of the interview results using the stages of data reduction, data presentation and data verification, and contextual analysis of the literature review. The result of this research is an initiation to build creative areas in traditional markets where later creative industry activists in fashion, food, art, hobbies, performing arts, and others can gather to create a new innovative ecosystem. This research concludes that the blue ocean strategy implemented in the kosambi traditional market is one of the best alternatives that can be done to revitalise traditional markets.
Implementation of Sustainable Development Goals (SDGs) in Sustainable Regional Development in Muara Enim Regency Hardiana, Raden Dian; Sugiharti, Harpa; Mulyani, Heni; Kurniati, Fitrina; Arlinda, Hanifia; Lhutfi, Iqbal
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72523

Abstract

The purpose of monitoring is to observe the progress of achieving the Sustainable Development Goals (SDGs) over time to measure progress in achieving targets using predetermined indicators and identify and anticipate problems that arise and will arise so that action can be taken as early as possible. The evaluation provided an overview of the achievements of SDGs. It analyses the problems and factors that cause them so that the evaluation results become feedback for improving policy planning, programs, and activities, especially those related to SDGs. The results of the implementation of this Community Service show that the number of Muara Enim Regency SDGs indicators contained in the SDGs Regional Action Plan document are 153 indicators, consisting of 70 indicators of the social development pillar, 37 indicators on the economic development pillar, 29 indicators on the environmental development pillar and 17 indicators on the legal / governance development pillar. Many indicators still fall into the category of unmeasurable or purple. Then, there are still indicators in the red and yellow categories due to the setting of targets that are pretty high and different from the targets in other planning documents and even with higher targets and no revision or change in targets, especially after the COVID-19 pandemic in 2020.
Co-Authors A Sobandi Arvian Triantoro Hanifia Arlinda Hanna Kesya Novita Rain Sagala Hari Mulyadi Iqbal Lhutfi Kurniati, Fitrina M. Arief Ramdhany Mardiani, Rika Mulyani, Heni Sugiharti, Harpa