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All Journal JURNAL EDUCATION AND DEVELOPMENT OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Pendidikan Akuntansi dan Keuangan
Meta Arief
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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EFEK MEDIASI SENSE OF CONTROL PADA PENGARUH SMARTPHONE ADDICTION TERHADAP ACADEMIC PROCRASTINATION (Studi Pada Siswa SMK Jurusan Akuntansi Pasundan 1 Cianjur) Dikdik Japar Sidik; Kurjono Kurjono; Meta Arief; Budi Santoso
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 6 No 1 (2022): Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v6i1.4794

Abstract

The purpose of this study was to obtain information about the mediating effect of sense of control on the influence of smartphone addiction on academic procrastination in students of SMK Pasundan 1 Cianjur majoring in accounting. The theory that underlies this research is the theory of gestalk cognitive psychology. This study uses a quantitative approach with a survey method and the instrument used is a questionnaire distributed to students of SMK Pasundan 1 Cianjur majoring in accounting with random sampling technique, and the sample collected is 123 respondents. The data analysis technique used an associative approach with a statistical measuring tool for path coefficients (parh analysis). Based on the results of research conducted on students of SMK Pasundan 1 Cianjur majoring in accounting, the results showed that smartphone addiction had no negative effect on sense of control, sense of control had a negative effect on academic procrastination, and smartphone addiction had a positive effect on academic procrastination. Smartphone addiction does not significantly affect academic procrastination through sense of control. The advice given in this study is on the smartphone addiction variable, students should reduce positive anticipation as the most dominating indicator. On the variable sense of control students must increase the ability to control attention as the lowest indicator, in addition to the academic variable procrastination students must reduce the level of personal initiative as the most dominating indicator
PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETISMAHASISWA Sutrisno Sutrisno; Meta Arief; Aristanti Widyaningsih
Jurnal Education and Development Vol 10 No 3 (2022): Vol.10. No.3 2022
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.79 KB) | DOI: 10.37081/ed.v10i3.3956

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh pemahaman kode etik profesi akuntan terhadap perilaku etis mahasiswa sehingga diharapkan pelanggaran-pelanggaran terhadap kode etik dapat dihilangkan. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai 2021. Hasil penelitian ini menujukkan bahwa pemahaman kode etik profesi akuntan berpengaruh positif terhadap perilaku etis mahasiswa. Hal ini disebabkan pemahaman kode etik selain didasarkan pada kompetensi pengetahuan dan ketrampilan juga didasarkan pada kompetensi religius/spiritual berdasarkan nilai-nilai agama. Untuk penelitian selanjutnya diharapkan dapat lebih mengeksplorasi pemahaman kode etik profesi akuntan terhadap perilaku etis mahasiswa sehingga diharapkan pelanggaran-pelanggaran terhadap kode etik dapat dihilangkan di masa yang akan datang
Factors that Affect Ethical Behaviour on Accounting Students Raymond Petrus Sugijaya; Aristanti Widyaningsih; Meta Arief
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.v11i2.59459

Abstract

This study aims at the factors that influence ethical perceptions in the ethical behavior on accounting students. This research method uses descriptive analytical research with a study of the literature that discusses the variables that influence student ethical behavior. The results of the literature study show that there are 18 factors that influence the ethical behavior of accounting students including level; performance; ethical easing; idealism level; professional code of ethics; intellectual intelligence; emotional intelligence; spiritual intelligence/religiosity; locus of control; love of money; gender; machiavallian; self-efficacy; conservation; relativism; and rationalization; ethical sensitivity; and ethical knowledge. Suggestions for further research are to explore other factors in other studies that are not reviewed in this study.
Co-Authors Aristanti Widyaningsih Budi Santoso Dikdik Japar Sidik Kurjono Kurjono Raymond Petrus Sugijaya Sutrisno Sutrisno