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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Al-Mashrof: Islamic Banking and Finance Jurnal USAHA Balance: Journal of Islamic Accounting Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Akuntansi dan Ekonomi Bisnis Worksheet : Jurnal Akuntansi Jurnal Pendidikan dan Pengabdian Masyarakat Applied Accounting and Management Review Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Business Management JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Balance: Journal of Islamic Accounting
Pinandita, Candra Pramula
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Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

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Unveiling the Motives of Ethical Behavior in Accounting Through Detective Conan Anime: an Interpretive Study of Behavior Pinandita, Candra Pramula; Sugiartono, Endro; Andari, Atik Tri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7241

Abstract

This research aims to explore the meaning of ethics and behavioral motives in the context of accounting through a narrative hermeneutic approach, drawing on the anime Detective Conan. Behavioral accounting views that accounting decision-making is not value-free but rather influenced by moral dilemmas, social pressures, and individual rationalization. This research analyzes several episodes of Detective Conan that feature inner conflicts, information manipulation, and dilemmas between honesty and loyalty. The analysis focuses on the narrative and dialogue of characters that represent the motives behind deviant actions, which are then interpreted using the Theory of Planned Behavior, Cognitive Moral Development, and Rest’s Four-Component Model. The findings suggest that the motivations behind actions in the anime have significant relevance to the ethical dilemmas faced by accountants, including instances of fraud, manipulative reporting, and the reluctance to disclose information. The narrative of anime presents the meaning of ethics as a social process that is not absolute but rather the result of negotiation between personal values and external pressures. These findings reinforce the position of popular culture as an alternative medium in accounting ethics education. Anime like Detective Conan can serve as a reflective and contextual medium that bridges theoretical understanding with the complex moral realities in the professional world.
Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; WIjaya, Dwi Indriani Fidiastutik; Nugraheni, Ponti Primastuti Aulia; Fitrianto, Dwi Wahid; Yulianto, Alfin Dwi; Anwar, Imam Saiful
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7766

Abstract

The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.
Co-Authors Aalin, Elmi Rakhma Ahmad, Arisona Andriyani, Fitriya Anwar, Imam Saiful Ardi, Aditya Nizar Al Aryanti, Pia Atik Tri Andari, Atik Tri Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Budianto, Enrico Indra Dwi Indriani Fidiastutik Wijaya Felanti Wulandari Fitrianto, Dwi Wahid Fitriya Andriyani Harkat, Avisenna Hartanto, Sugeng Hendra Kusuma Lufky, Alvin Safana Lukman Hakim Mely Septiawati Naviza Virda Uci Niken Riska Amelia Nugraheni, Ponti Primastuti Aulia Oktaviani, Siska Aprilia Oryza Ardhiarisca Premasanam, Galih Dwi Priambodo, Gigih Rahma Rina Wijayanti Rejekina Br Ginting, Sri Saadillah, Dinu Sari, Hanifah Puspita Simanjorang, Andreas Rivaldo Sugiartono, Endro Wiguna, Ardhitya Alam Wijaya, Dwi Indriani Fidiastutik Yanuarmawan, Dion Yasinov, Vivant Juniar Yohan Bakhtiar Yudhistira, Prillinaya Yulianto, Alfin Dwi