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Journal : Jurnal Akuntansi Aktual

INSTITUSIONALISASI REFORMASI BIROKRASI (STUDI KASUS PADA BADAN PUSAT STATISTIK) Vony Wahyunurani; Made Sudarma; Bambang Hariadi
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 1, JANUARI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.383 KB) | DOI: 10.17977/um004v4i12017p069

Abstract

This study aims to describe the institutionalization of Bureaucratic Reforms carried out by Badan Pusat Statistik. Case study method by institutional theory is useful to explain various types of pressure occurs in institutionalization process of bureaucratic reform. This – which is isomorphism and implemented through coercive pressure – has not been able to realize a fundamental change. This triggers organization to maximize institutionalization through STATCAP-CERDAS Program through mimetic and normative pressures.Keywords: bureaucratic reforms, institutionalism, isomophism
PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA) Isnan Murdiansyah; Made Sudarma; Nurkholis -
Jurnal Akuntansi Aktual VOLUME 4, NOMOR 2, JUNI 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.134 KB)

Abstract

This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability. This study was conducted at the postgraduate (master) accounting program at the Faculty of Economics andBusiness, University of Brawijaya, Malang. The study used a combination of research methods (Concurrent Embedded Design) by using quantitative and qualitative methods, both in the collection of data and analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that pressure, opportunity and rationalization have positive effect on student’s academic fraud behavior. It also found that the individual capability have negative effect on student’s academic fraud behavior.Keywords:Academic Fraud behavior, Fraud Diamond, Opportunity, Rationalization, Capability
Co-Authors A.A Ngurah Narendra A.A Raka Novi Aristi Adi Darmawan Ervanto Adinata Mas Pratama Aggry Saputra Aggry Saputra Agus Aan Jiwa Permana Agus Dharma Ajeng Anandra Anak Agung Kompiang Oka Sudana Anak Agung Ngurah Prawira Yudha Andrew Sumichan Andrew Sumichan Ari Kamayanti Ariyady Kurniawan Muchsin Asri Prameshwari Casya Nova Nitali Ginting Charolina Devi Oktaviana Soleman Charolina Devi Oktaviana Soleman Dandy Pramana Hostiadi Darma Kotama, I Nyoman Darma Putra Dea Novim Kartikasari Dewa Ayu Putri Wulandari Dewa Made Wiharta Dima Nurfitri Apriani Dita Rizky Prahayuningtyas Duman Care Khrisne Erwin Saraswati Faraz Muhammad Aulia Fauziah, Farah Ferry Angga Irawan Gde Brahupadhya Subiksa Hanif Prio Ariantono Hardi yusa Hisyam Rahmawan Suharno Hisyam Rahmawan Suharno I Dewa Made Krisnayana I Dewa Nyoman Anom Manuaba I Dewa Nyoman Anom Manuaba I Gede Abi Yodita Utama I Gede Adnyana I Gede Harsemadi I Gede Herry Juniartha I Gede Wira Darma I Gst Agung Alit Wismaya I Gusti Agung Gede Mega Perbawa I Gusti Agung Indrawan I Gusti Agung Komang Diafari Djuni Hartawan I Gusti Kade Harta Kesuma Wijaya I Gusti Made Panji Indrawinatha I Gusti Ngurah Adhy Pradhana I Gusti Ngurah Agung Jaya Sasmita I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Gede Agung Suniantara I Gusti Ngurah Rai Dharma Widhura I Gusti Rai Agung Sugiartha I Kadek Arya Wiratama I Kadek Dwi Gandika Supartha I Kadek Sastrawan I Kadek Yuda Setiadi I ketut Gede Darma Putra I Komang Yogi Sutrisna I Made Adi Bhaskara I Made Arsa Suyadnya I Made Artawan I Made Dwi Ardiada I Made Dwi Jendra Sulastra I Made Gede Yudiana I Made Gede Yudiyana I Made Oka Widyantara I Made Sukarsa I Made Sukarsa I N Satya Kumara I Nyoman Adi Putra I Nyoman Gunantara I Nyoman Putu Suwindra I Putu Adi Pradnyana Wibawa I Putu Agung Bayupati I Putu Agus Eka Darma Udayana I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Putu Agus Priska Suryana I Putu Alit Putra Yudha I Putu Arya Putrawan I Putu Astya Prayudha I Putu Gd Sukenada Andisana I Putu Oka Wisnawa I Putu Putra Diyastama I Putu Putrayana Wardana I Putu Sugi Almantara I Putu Warma Putra I Wayan Agus Surya Darma I Wayan Eka Krisna Putra I Wayan Suarna Ida Ayu Dwi Giriantari Ida Ayu Listia Dewi Ida Ayu Putu Febri Imawati Ida Bagus A. Swamardika Ida Bagus Agung Eka Mandala Putra Ida Bagus Dwijaya Kesuma Ida Bagus Gede Manuaba Ida Bagus Gede Widnyana Putra Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Surya Paramarta IGAM Yoga Mahaputra Irvan Dinda Prakoso Irwansyah Cahya Irwansyah Cahya Adha L Iskandar, Adi Panca Saputra Isnan Murdiansyah IW Dani Pranata Jauzaa Maylia Suhendro Josep Geas Sapalatua Juli Sulaksono Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kheri Arionadi Shobirin Komang Agus Putra Kardiyasa Komang Budiarta Komang Budiarta Komang Isabella Anasthasia Komang Nova Artawan Komang Oka Saputra Komang Sri Utami Lanang Bagus Amertha Lanang Bagus Amertha Lie Jasa Linawati Linawati Luh Gede Putri Suardani Luh Ria Atmarani M. Azman Maricar Made Dinda Pradnya Pramita Made Dinda Pradnya Pramita Made Pasek Agus Ariawan Made Pradnyana Ambara, Made Pradnyana Made Sri Indradewi Adnyana Manuh Artana Michael Tanduk Langi Londong Allo Minho Jo Minho Jo Muhammad Ridwan Satrio Murpratiwi, Santi Ika Nengah Widiangga Gautama Ni Ketut Novia Nilasari Ni Komang Sri Julyantari Ni Komang Sukri Antariani Ni Luh Ratniasih, Ni Luh Ni Made Ananda Putri Pratiwi Ni Made Ari Lestari Ni Made Dwi Antari Ni Putu Sutramiani Ni Wayan Lusiani Ni Wayan Sri Ariyani Nurkholis - Nyoman Gede Yudiarta Nyoman Paramaita Nyoman Pramaita Nyoman Putra Sastra Nyoman Swastika Dharma Pande Made Sutawan Philipus Novenando Mamang Weking Purwania Ida Bagus Gede Putri Sintya Dewi Putri Suardani Putu Agung Ananta Wijaya Putu Angelina Widya Putu Arya Mertasana Putu Aryasuta Wicaksana Putu Bagus Satria Paramartha Putu Risanti Iswardani Putu Wirya Kastawan R. Sapto Hendri Boedi Soesatyo Reni Surmayanti Rifky Lana Rahardian Risky Aswi R, Risky Rizky Muharram Julyanto Roekhudin, Roekhudin Rukmi Sari Hartati Rukmi Sari Hartati Tria Hikmah Fratiwi Vony Wahyunurani Wahyudin Wahyudin Wayan Gede Ariastina Wikan Pradnya Dana, Gde Y. Yuliati Yogiswara Dharma Putra Yoni Yogiswara Yudhistira Bayu Perkasa Zulfachmi, Zulfachmi