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All Journal Behavioral Accounting Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi
Lisa Martiah Nila Puspita
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi

 1 
Faktor -Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Bengkulu Berkarir di Entitas Syariah Fani Andrian Permana; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.127-142

Abstract

The aim of this research is to analyzes the factors that influenceof accounting student University ofBengkulu interest to take a career in sharia entity.The factors are sharia knowledge, work environment and jobmarket considerations.This research is empirical research with quantitative approach which involves the use ofstatistical analysis. This research is using the primary data. The tool used in this research is logistic regression withSPSS software version 16. The results of this research show that the sharia knowledge and work environment has aninfluence on the career in sharia entity, but job market considerations doesn’t influence on the careerin shariaentity.Keywords: sharia entity, sharia knowledge, work environment and job market considerations
PENGARUH TUJUAN PENGGUNAAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MEDIASI Yeyen Pratiwi; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.19-34

Abstract

This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.Keyword: Purpose of Budget Use, Budgetary Slack, Budget Participation, Budget Emphasis
SENSITIVITAS ETIS DAN PERTIMBANGAN MORAL MAHASISWA AKUNTANSI TERHADAP DILEMA BISNIS Kiki Apriyana; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.26-40

Abstract

and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students andto prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. Thisstudy used four case scenarios to explain the impact of the dimension of moral intensity, such as passing ofcompany policies, approving of a questionable expense report, manipulating of company books, and extending ofquestionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data wereobtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was usingmultiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harmhas negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceivedsocietal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. Theresult also showed that the perceived overall harm and perceived societal pressure influence moral judgements ofaccounting students through ethical sensitivity.Key words: Ethical Sensitivity, Moral Judgments, Moral Intensity, Perceived Overall Harm, and PerceivedSocietal Pressure.
SENSITIVITAS ETIS DAN PERTIMBANGAN ETIS MAHASISWA AKUNTANSI BERDASARKAN PENDIDIKAN ETIKA AKUNTANSI Anggi Ayu Septi Kennedy; Lisa Martiah Nila Puspita
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.111-122

Abstract

This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education
Co-Authors Anggi Ayu Septi Kennedy Dian Priskilla Rischa Fadhil Rakhmad Fani Andrian Permana Kiki Apriyana Yeyen Pratiwi