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All Journal AKUNTABILITAS JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Akuntansi dan Perpajakan KEUNIS Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akademi Akuntansi (JAA) Jurnal Adat dan Budaya Indonesia Eksos DEDIKASI PKM Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Journal of Management and Business Jurnal Akuntansi AKUNESA Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Bukit Pengharapan Jurnal Sastra Indonesia JURALINUS JURDIASRA Jurnal Akuntansi
Rafles Ginting
Fakultas Ekonomi Dan Bisnis Program Studi Akuntansi-Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Character Building dan Anti-corruption Education: Mampukah Menciptakan Branding, Perilaku Anti Koruptif dan Good Personality Calon Akuntan Berintegritas? Suryani, Pesi; Ginting, Rafles; Gaol, Lasando Lumban
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/axxwfq07

Abstract

This study aims to examine the role of character-building values and anti-corruption education in creating branding, anti-corruptive behavior, and integrity in prospective accountants. The research employs a qualitative method with a phenomenological approach to explore the experiences and perceptions of accounting lecturers and students. Data were collected through in-depth interviews, observations, and document analysis, including lesson plans (RPS), syllabi, assignments, and evaluations. The findings indicate that character building and anti-corruption values have been implemented in learning through various components, including lesson plans, syllabi, assignments, and evaluations. The program significantly enhances the branding of prospective accountants in the job market, fosters consistent anti-corruptive behavior, and develops strong personal integrity. However, challenges remain, such as the lack of integration of these values into the formal curriculum and limited training for lecturers. The implications of this study highlight the importance of integrating character building and anti-corruption values into all aspects of the accounting education curriculum. Continuous training for lecturers and students is also necessary to ensure the sustainability of these values.
POTRET PEMAHAMAN GRATIFIKASI MAHASISWA AKUNTANSI Saputra, Diva Dwi; Fauzia, Nur Rahma; Asyifa, Suci; Ersyafdi, Ilham Ramadhan; Ginting, Rafles
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 2 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i2.87582

Abstract

Fenomena gratifikasi terhadap pendidikan tinggi terus menjadi perhatian utama berbagai pemangku kepentingan. Namun fenomena ini jarang terjadi pada penelitian-penelitian sebelumnya. Oleh karena itu, penelitian ini bertujuan untuk menjelaskan fenomena bagaimana pemahaman mahasiswa dalam menentukan kasus yang diberikan masuk dalam kategori gratifikasi atau tidak. Penelitian ini menggunakan mixed method yaitu penggabungan pendekatan kualitatif dan kuantitatif. Responden dalam penelitian ini yaitu mahasiswa/i yang terkumpul sebanyak 70 orang. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa akuntansi belum memiliki pemahaman yang mendalam mengenai gratifikasi. Ini terlihat dari rendahnya rata-rata jawaban yang benar, yaitu hanya 53,25% dari total 14 kasus yang disajikan. Jawaban yang benar lebih sering diberikan pada kasus gratifikasi yang jelas-jelas melibatkan pemberian barang mewah atau mahal. Keterbatasan dari penelitian ini adalah fokusnya yang hanya pada pemahaman gratifikasi mahasiswa akuntansi tanpa memisahkan mahasiswa yang telah mengikuti mata kuliah pendidikan anti korupsi dan etika.
UNVEILING FUTURE PATHWAYS IN ESG AND SUSTAINABILITY: A BIBLIOMETRIC EXPLORATION OF EMERGING TRENDS AND RESEARCH GAPS Lusy; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.659

Abstract

This study aims to identify future research opportunities in the field of sustainability and ESG through a bibliometric analysis of Scopus articles for the period 2014-2024, focusing on the fields of business, management, and accounting. The results show that the dominant topics are sustainable development, CSR, and governance, while ESG investment, financial performance, and new technologies are still under-explored. Driven by stakeholder expectations, regulations, and the need for legitimacy for ESG adoption, in line with stakeholder theory, legitimacy theory, and natural resource-based approach (NRBV). This study highlights the need for the development of standardized ESG metrics, increasing regional diversity, and cross-disciplinary integration to strengthen the understanding and implementation of sustainability. This study contributes to bridging the research gap, identifying emerging trends, developing an ESG roadmap and developing more effective sustainability strategies.
BERPENGARUHKAH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS TANJUNGPURA? Ginting, Rafles; Anugrah, Wan Roky; Rusliyawati
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.8245

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah e-commerce dan sistem informasi akuntansi berpengaruh terhadap pengambilan keputusan mahasiswa jurusan akuntansi fakultas ekonomi dan bisnis Universitas Tanjungpura untuk berwirausaha. Penelitian ini dilakukan dengan pendekatan kuantitatif dan metode survey dimana peneliti membagikan kuesioner menggunakan Google form dan disebarkan langsung kepada responden terkait penelitian. Hasil penelitian ini menunjukkan bahwa e-commerce dan sistem informasi akuntansi memiliki pengaruh yang positifdan signifikan terhadap pengambilan keputusan mahasiswa untuk berwirausaha.
Persepsi Mahasiswa Akuntansi: Bagaimanakah Transformasi Sistem Digital dan Peran Akuntan Berpengaruh di Era 4.0? Putra, Ade Julianto Setya; Irawan, Julyanne Gracia; Putri, Valencia Limarga; Ginting, Rafles
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 2 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 2 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Di era 4.0 ini banyak sekali bidang-bidang industri yang sudah terintegrasi dengan teknologi salah satunya dalam bidang akuntansi. Tujuan dari penelitian ini adalah untuk melihat persepsi mahasiswa akuntansi terhadap transformasi sistem digital dan peran akuntan berpengaruh di era 4.0. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif yang menjelaskan hasil dari jawaban yang didapat dengan menyebarkan kuesioner melalui google form. Hasil dari penelitian ini menunjukkan bahwa mahasiswa akuntansi dari angkatan 2020, 2021, dan 2022 memiliki persepsi yang cenderung sama terhadap adanya transformasi sistem digital dan penyesuaian peran akuntan di era 4.0, yang dimana mahasiswa akuntansi cenderung percaya transformasi sistem digital dapat memberikan kemudahan salah satunya dalam proses pengumpulan, pengolahan, dan pelaporan data keuangan. Sedangkan dalam hal penyesuaian peran akuntan di era 4.0 sendiri, mahasiswa akuntansi percaya bahwa perlu adanya skill yang dikembangkan oleh setiap akuntan agar dapat beradaptasi di era teknologi yang serba canggih. Sebagai contoh, para akuntan perlu belajar dan beradaptasi dengan teknologi dan perangkat lunak akuntansi terbaru.
GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA Ersyafdi, Ilham Ramadhan; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.478

Abstract

The high preference of students who want to become civil servants and BUMN has another side and a big task that needs to be prepared. One of them is how they view things that are considered normal and tend to become cultural, namely gratification. Because this work is related to service to the country. Therefore, this study aims to provide an overview of accounting students' understanding of gratification. This study uses a mixed method, namely a combination of quantitative and qualitative approaches. The study instruments used were questionnaires, interviews and previous studies. The results of the study were that 65.31% of respondents answered correctly from the 14 case examples given. Apart from that, as many as 70% have received Ethics courses, but only 28.57% have received Anti-Corruption Education/Investigative Audit courses. It is necessary that the Anti-Corruption Education course be implemented as one of the mandatory courses at the University so that anti-corruption behavior and personality are formed so that they are able to prevent and eradicate gratification and corruption. Because gratification is the root of corruption. Apart from that, it is hoped that this course can form skills and enthusiasm for students as agents of change for the life of a society and state that are free from the threat of corruption.
UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY? Yulindisti, Elga; Ardimansyah, Ardimansyah; Mahendra, Fiqih Yusril; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.627

Abstract

The rapid development of Artificial Intelligence (AI) has significantly impacted the accounting sector, creating both opportunities and challenges for professionals and students. This study analyzes the readiness of accounting students and practitioners in Indonesia to adopt AI technologies, focusing on their Artificial Intelligence Technology Readiness (AITR). Using the Theory of Planned Behavior (TPB) framework, the study examines the influence of practitioner status, age, gender, technology skill level (TSL), and location on AITR. Data from 100 respondents (students and practitioners) were collected through surveys and analyzed using multiple linear regression with bootstrapping. The research found that students have higher AITR than practitioners, with TSL emerging as the most significant factor. Age, gender, and location show no significant effects. These findings highlight the need for curriculum reforms integrating AI-related skills and practical experiences to meet industry demands. This study provides valuable insights for educators and policymakers to enhance the competencies of future accountants in AI-driven workplaces.
Menelisik Fenomena Pada Service Company:Adakah Pengaruh Arus Kas Terhadap Harga Saham? Pratama, Muhammad Rahmadi; Kurniawan, Rudy; Ginting, Rafles
Accounting Global Journal Vol 7, No 2 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i2.10463

Abstract

Perusahaan dituntut untuk survive tidak hanya dengan meningkatkan promosi serta penjualan, namun juga dengan memperoleh modal dari investor untuk memberikan kesempatan untuk mengembangkan usahanya dan bersaing. Ada beberapa hal yang dipertimbangkan investor sebab dalam berinvestasi investor dapat kemungkinan untuk untung dan merugi. Menurut teori sinyal, informasi perusahaan dapat mempengaruhi keputusan investasi, informasi tersebut salah satunya laporan arus kas. Penelitian ini dimaksudkan untuk memahami pengaruh arus kas operasi, arus kas investasi dan arus kas pendanaan pada harga saham. Penelitian ini dijalankan pada perusahaan jasa yang berada di BEI di periode 2019-2021 dengan sampel 74 perusahaan. Kesimpulan yang diperoleh yaitu, Secara parsial arus kas operasi dan arus kas pendanaan berdampak signifikan atas harga saham  dan arus kas investasi tidak berdampak signifikan atas harga saham secara parsial. Secara simultan, arus kas operasi, investasi dan pendanaan memegang pengaruh yang signifikan pada harga saham.
HOUSEHOLD ACCOUNTING: BENARKAH MENCEGAH FAMILY DISHARMONY? Mulyani, Mulyani; Yunita, Khristina; Ginting, Rafles
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7371

Abstract

The phenomenon that occurs nowadays is that many wives work, so it is necessary to manage household finances so that income can be managed well and avoid unwise behavior in using money. This research aims to reveal the responses of working wives and non-working wives in responding to household financial transparency and the implementation of household accounting in the family in order to create financial transparency. Qualitative data collection methods used in this research include interviews, observation and documentation studies. The results of this research show that accounting in the household has an important role in household life, namely being able to determine the distribution of income and expenditure in the household. Mental accounting is a person's behavior in dealing with their finances by arranging, dividing and allocating the money they have into accounts or categories according to their needs so that the money they have can be used effectively and efficiently. By carrying out household financial transparency, you can increase trust in your husband because the wife is open and honest about the household's financial condition, which can increase feelings of love, thereby increasing household harmony.
FINTECH LENDING AND IMPULSIVE BEHAVIOR: HOW GREAT IS THE POTENTIAL AND INTENTION TO COMMIT ACCOUNTING FRAUD? Jallow, Ousman; Ginting, Rafles; Lusy, Lusy; Setiawan, Ricky Yunisar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.8724

Abstract

This research aims to prove the meaning of impulsive behavior and the use of paylaters in digital transactions which can trigger intentions to commit accounting fraud in companies. This research was conducted using qualitative methods with a phenomenological approach which aims to interpret and explain the experiences a person experiences in life. In this research, researchers selected company employees in the finance department who are vulnerable to committing fraud or have great potential to commit fraud and have the following criteria: (1) Have a minimum of 5 years of work experience, (2) Informants have carried out transaction activities using financial technology specifically. using paylater. Based on the results of the research conducted, it can be concluded that there are several potential frauds committed by company employees, specifically the finance department, which include: (a) Note manipulation, (b) Asset embezzlement (c). Cash Embezzlement. Apart from that, the use of paylater can have positive and negative impacts, the positive impact can make it easier to fulfill needs or desires without having to wait a long time or the availability of sufficient money to be able to meet these needs, while from the negative side it can be seen from the intention of fraud that will arise for employees. Companies that are research informants, when they use paylaters, must think about how to pay the debt and the possibility of committing fraud by looking at the potential for fraud that arises at the work location where they are placed.
Co-Authors Abdullah, Mei K. Aditya, Dimas Ahmadi, Lusiana Putri Albert Nicodemus Sinukaban Anandita, Rissa Andini, Febryanti Anugrah, Wan Roky Arafah, Arfina Ardimansyah Ardimansyah . Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ardimansyah Arwanda, Febry Asyifa, Suci Auriel Ladisma Ragasiwi Ayu Puspitasari Ayu Puspitasari, Ayu Bucek Jalu Prasetyo Arjuna Budianto Budianto Christiansen, Nicholas Cindy, Liliana Citra Puspa Permata Darmawan, Yongki Daurrohmah, Eka Wirajuang David Crystopher David Crystopher Deby Anggun Sari deki Irawan Dewi Putri Dwi Prihatini Dwi Sulistiani Eirene Maharani Putri Purba Elga Yulindisti Erlyna Tri Rohmiatun Ersyafdi, Ilham Ramadhan Eryska Apriwulandari Fariza, Ade Fatia Nur Faujiah Faujiah, Fatia Nur Fauzia, Nur Rahma Febryanti Andini Felicia Novi Simanjaya Fera Damayanti FERI YANTO Ferrina Ermalina Rumbik, Ferrina Ermalina Rumbik Fiqih Yusril Fritania, Ema Gaol, Lasando Lumban Gloria Noviana Harry Mukti, Aloysius Harry Setiawan Harry Setiawan Helma Malini Helma Malini Ibnu Aswat Inayah, Mayadatul Irawan, Julyanne Gracia Irawati, Wiwit Irvin Nicholas Jallow, Ousman Jatmika, Windy Jaya, Antholyn Thian Jihan Rafida Muntaz Kadek Pranetha Prananjaya, Kadek Pranetha Karlina Feby Anastasia Astuti Kharisma, Nuri Ayu Khristina Khristina Khristina Yunita Khristina Yunita Kristianty, Cesilia Monika Kwe, Robinsen Laire, Wahyu Laksana Caesar Lang, Teressa Lestari Lestari Liona Efrina S Lusy Lusy Lusy, Lusy Mahendra, Fiqih Yusril Margaretha Margaretha Marpaung, Oktavia Maryono, Petra Ananda Muhsin Muhsin Mulyani Mulyani Nicholas, Irvin Noviani, Elisabet Dwi Novita Novita Novita Novita Nur Fitriana Hamsyi Oktrivia, Chintami P. S., Robby Apriant Pratama, Muhammad Rahmadi Purba, Julianto Setya Putra, Ade Julianto Setya Putri, Valencia Limarga Rahadatul Aishy Ricardo, William Nanda Ricky Yunisar Setiawan Riki Angkawijaya Rissa Anandita Rizky Firmansyah Robiansyah, Anton Robiansyah, Anton Rudi Kurniawan Rudy Kurniawan Rudy Kurniawan Rumaizha, Riri Rusliyawati Saputra, Diva Dwi Saputra, Ricky Sara Sara Sara, Sara Sari Rusmita Sari, Dian Wulan septiani Shelly Laravida Suryani, Pesi Swasti Putri, Ika Syarif M. Helmi Tengku Hafiza Teressa Lang Uhun, Markus V. Ananta Wikrama Tungga Dewi V. Ananta Wikrama Tungga Dewi V.Ananta Wikrama Tungga Dewi Wan Roky Anugrah Widianti, Widianti Widiyati, Dian Wukuf Dilvan Rafa Yantiana, Nella Ynita, Khristina Yulindisti, Elga