Article Per Year (5 Year)
p-Index From 2021 - 2026
1.922
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Edunomika (JIE) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bima Journal : Business, Management and Accounting Journal Journal of Applied Business, Taxation and Economics Reseach Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI)
Antong Antong, Antong
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Influence Of Machiavellianism, Love of Money, And Religiosity On The Tendency of Fraud Accounting In Luwu Raya: A Quantitative Study With Smart-PLS Widyananda, Indah; Antong, Antong; Usman, Halim
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.839-848

Abstract

Purpose: This study aims to examine the influence of Machiavellianism, love of money, and religiosity on the tendency of accounting fraud among public sector employees in the Luwu Raya area. Methodology: This research employs a quantitative approach with a survey design. Data were collected through purposive sampling using structured questionnaires distributed to public sector employees who met the research criteria. The data were analyzed using Partial Least Squares (PLS) with SmartPLS 4 to test the proposed hypotheses. Results: The results indicate that Machiavellianism has a positive and significant effect on the tendency of accounting fraud, while love of money shows no significant effect. Religiosity is found to have a negative and significant effect on fraud tendency, indicating its role in suppressing unethical behavior. Novelty: This study integrates psychological traits and moral values into a single empirical model to explain accounting fraud tendencies in the public sector context. Findings: Religiosity functions as a moral control mechanism that can reduce fraudulent behavior, while Machiavellian traits increase fraud risk. Originality: The originality of this study lies in its empirical evidence from Indonesian public sector employees, a context that remains underexplored in fraud behavior research. Conclusions: Strengthening ethical character and religious values is essential for fraud prevention in public sector organizations. Type of Paper: Empirical Research Paper.
Role of Financial Literacy in Family Income Management in Luwu Regency Dwi Cinta Lestari, Cinta Lestari; Antong, Antong; Goso, Goso
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.893-906

Abstract

Purpose: This study aims to analyze the role of financial literacy in family income management in Bua District, Luwu Regency. Methodology: This research employs a quantitative approach using purposive sampling, involving 50 housewives as respondents. Primary data were collected through structured questionnaires measuring financial knowledge, financial attitude, and financial behavior, and analyzed using statistical regression techniques. Results: The results indicate that financial knowledge has a positive and significant effect on family income management. Financial attitude also shows a positive and significant influence, while financial behavior demonstrates a strong and significant positive effect on income management practices. Novelty: This study offers an integrated examination of three core dimensions of financial literacy—knowledge, attitude, and behavior—within the context of household financial management in a rural district. Findings: Financial behavior emerges as a crucial driver of effective family income management, supported by adequate financial knowledge and positive financial attitudes. Originality: The originality of this research lies in its focus on housewives in Bua District, providing localized empirical evidence on household financial literacy in Indonesia. Conclusions: Strengthening community-based financial education programs is essential to improve family income management and enhance household financial well-being. Type of Paper: Empirical Research Paper.
Co-Authors Azzahra, Isramiyanti Dwi Cinta Lestari, Cinta Lestari Goso , Goso Guntur, Hilda Halim Usman, Halim Hapid Hapid, Hapid Hasriani Hasriani, Hasriani Hijriyani, Fitri Intan Intan Irma Irma Junaidi Junaidi Middin, Muslianti Multasam, Andi Qamaruddin, Muh. Yusuf Rismawati Rismawati Riyanti Riyanti Salju Salju, Salju Sofyan Syamsuddin Wahyu Hidayat Widyananda, Indah Winanda, Winanda