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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Journal Accounting International Mount Hope Referensi Islamika: Jurnal Studi Islam
Muhamad Tonasa
Institut Agama Islam Negeri Kendari
Religion Humanities Economics, Econometrics & Finance

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REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES MUHAMAD TONASA; CHRISTINA TRI SETYORINI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1431

Abstract

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values.
PENGARUH CULTURE HOFSTEDE TERHADAP FRAUD AKADEMIK MAHASISWA AKUNTANSI Muhamad Tonasa; Aan Kanivia; Christina Tri Setyorini; Dewi Susilowati
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.6429

Abstract

Seringnya terjadi fraud akademik disebabkan oleh mahasiswa yang tidak memiliki kesadaran beragama yang baik. Mahasiswa tidak hanya harus memiliki kemampuan intelektual, tetapi juga memiliki pemahaman tentang agama sebagai motor dan pengontrol tindakan mahasiswa untuk hidup sesuai dengan nilai nilai budaya dan ajaran agama mereka, sehingga menciptakan ketertiban dan mencegah kecurangan (Basri, 2015). Budaya mengacu pada norma, nilai, dan keyakinan sebuah kelompok atau komunitas tertentu di area tertentu atau lokasi geografis, dan dibagikan oleh anggotanya (Hofstede, 1980; Tonasa Setyorini, 2019). Ini berarti bahwa keyakinan, norma dan sistem nilai dapat mempengaruhi anggota komunitas untuk berperilaku dan bertindak dengan cara tertentu dianggap dapat diterima oleh anggota lain dalam kelompok. Adapun tujuan dari penelitian ini untuk mendapatkan bukti empiris mengenai pengaruh dan analisis determinan Culture Hofstede yang terdiri dari: Jarak Kekuasaan, Penghindaran ketidakpastian, Individualisme vs Kolektivis, Feminitas vs Maskulinitas, Orientasi Jangka Pendek vs Orientasi Jangka Panjang, Indulgensi vs Pengekangan terhadap fraud akademik.. Penelitian ini menggunakan data primer berupa kuesioner. Unit analisisnya adalah mahasiswa akuntansi FEB UNSOED dan FEB UHO dengan populasi 277 mahasiswa dan yang menjadi sampel 164 mahasiswa. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan determinan Culture Hofstede yang terdiri dari: Jarak Kekuasaan (Power Distance) berpengaruh terhadap fraud akademik, Penghindaran ketidakpastian (Uncertainty Avoidance), Individualisme vs Kolektivisme (Individualism vs Collectivism), Feminitas vs Maskulinitas (Femininity vs Masculinity), Orientasi Jangka Pendek vs Orientasi Jangka Panjang (Short Term Orientation vs Long Term Orientation), Indulgensi vs Pengekangan (Indulgence vs Restrained) tidak berpengaruh terhadap fraud akademik.
REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES MUHAMAD TONASA; CHRISTINA TRI SETYORINI
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 1 (2019): Januari - Maret 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.1.1431

Abstract

This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values.
IMPLEMENTATION OF PSAK 107 IN SHARIA ACCOUNTING FOR GOLD RAHN PAWN PRODUCTS AT PEGADAIAN SYARIAH IN KENDARI Muhamad Tonasa; Nurul Imamah; Rawdatul Amanah; Alpiana
Referensi Islamika: Jurnal Studi Islam Vol. 3 No. 2 (2025): DECEMBER
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v3i2.521

Abstract

This study aims to examine the implementation of PSAK 107 in gold rahn products at the Islamic pawnshop, Kendari Branch, focusing on assessing sharia accounting compliance, financial reporting transparency, and alignment with DSN–MUI Fatwa No. 26/DSN-MUI/III/2002. This research adopts a qualitative approach by integrating in-depth interviews, participatory observation, and documentation analysis of financial reports and operational practices within the pawnshop institution. The study finds that the recognition and measurement of rahn receivables and ijarah income comply with PSAK 107. However, disclosure remains limited due to centralized reporting. Differences in staff understanding and minor inconsistencies with DSN–MUI Fatwa No. 26/DSN-MUI/III/2002 indicate the need for better alignment and internalization of sharia principles. This study is limited to a single branch, which may restrict the generalizability of findings. Nevertheless, it provides important implications for improving human resource capacity, enhancing localized reporting mechanisms, and strengthening the alignment between accounting standards and sharia fatwas to improve transparency and accountability. This research contributes to the limited empirical literature on the implementation of PSAK 107 in rahn practices, particularly at the branch level, and highlights critical gaps between regulatory frameworks and operational realities in Islamic pawnshop institutions.
PENGARUH LABELISASI SYARIAH DAN BIAYA MU’NAH TERHADAP KEPUTUSAN NASABAH MEMINJAM KREDIT USAHA RAKYAT (KUR) PADA PEGADAIAN SYARIAH CABANG KENDARI Muhamad Tonasa; Riska Mulya2
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i3.763

Abstract

The current phenomenon, namely the new product introduced by Pegadaian, namely KUR Syariah, has increased competition between several types of financing in Kendari City. This large amount of financing means there are many options for (customers) of MSME players to choose what they feel will provide the most benefits and convenience. In fact, the large amount of financing available in Kendari City does not have an impact on the number of requests to borrow Sharia KUR funds at the Baruga Unit Sharia Pegadaian and in fact the amount increases every year, starting from its initial introduction in June 2022 until 2024. This means that, even though there is a lot of financing that distributes KUR funds, it is not in line with the theory (hope) that customers will spread out and choose to apply elsewhere, it is the Baruga Sharia Unit Pegadaian that continues to experience an increase in the number of Syariah KUR customers every year. This research aims to determine the influence of sharia labeling and mu'nah fees on customers' decisions to borrow people's business credit at the Kendari Syariah Pegadaian. The data collection technique in this research used questionnaires with a population of 159 active customers. The sampling technique uses random sampling technique with a sample of 40 customers. The method used is quantitative with multiple linear regression analysis. The results of this research show that: 1). Sharia labeling partially has a positive and significant effect on customer decisions, 2). Mu'nah fees partially have a positive and significant influence on customer decisions, 3) Sharia labeling and mu'nah fees simultaneously have a positive and significant influence on customer decisions.
Co-Authors Aan Kanivia Alpiana Christina Tri Setyorini CHRISTINA TRI SETYORINI Nurul Imamah Rawdatul Amanah Riska Mulya2 Susilowati, Dewi