Wiajaya, Riani Sukma
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pengaruh Gender, Machiavellianisme, Narsisme dan Empati Terhadap Pengambilan Keputusan Etis Dengan Studi Kasus Mahasiswa Akuntansi di Kota Padang Nini, Nini; Wiajaya, Riani Sukma; Rahmaita, Rahmaita
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 1 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i1.1271

Abstract

Ethical decision making is decision making that considers moral values and ethical principles. Several indicators that will be tested empirically in ethical decision making are gender, Machiavellianism, narcissism and empathy in ethical decision making of accounting students in Padang City. The population of this study were Bachelor of Accounting students in Padang City. The sample in this study was 200 Bachelor of Accounting students with random sample selection. The hypothesis was tested using multiple linear regression. The results of this research show that the variables gender and empathy have a positive influence on ethical decision making, and the variables Machiavellianism and narcissism have a negative influence on ethical decision making. The contribution of this research can provide insight into how gender differences can influence the way individuals process information morally, understanding how manipulative tendencies can influence decision making when individuals face conflicts between personal interests and moral norms. Narism can help explain how narcissistic attitudes and behavior can influence an individual's ability to make ethical decisions and have empathy in various contexts and social contexts. Abstrak Pengambilan keputusan etis adalah pengambilan keputusan yang mempertimbangkan nilai-nilai moral dan prinsip-prinsip etika. Beberapa indikator yang akan diuji secara empiris dalam pengambilan keputusan etis adalah jenis kelamin, Machiavellianism, narsisme, dan empati dalam pengambilan keputusan etis mahasiswa akuntansi di Kota Padang. Populasi studi ini adalah mahasiswa S1 Akuntansi di Kota Padang. Sampel dalam penelitian ini adalah 200 mahasiswa S1 Akuntansi dengan pemilihan sampel acak. Hipotesis diuji menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa variabel jenis kelamin dan empati memiliki pengaruh positif terhadap pengambilan keputusan etis, dan variabel Machiavellianism dan narsisme memiliki pengaruh negatif terhadap pengambilan keputusan etis. Kontribusi dari penelitian ini dapat memberikan wawasan tentang bagaimana perbedaan jenis kelamin dapat mempengaruhi cara individu memproses informasi secara moral, memahami bagaimana kecenderungan manipulatif dapat mempengaruhi pengambilan keputusan ketika individu menghadapi konflik antara kepentingan pribadi dan norma moral. Narsisme dapat membantu menjelaskan bagaimana sikap dan perilaku narsistik dapat mempengaruhi kemampuan individu untuk membuat keputusan etis dan memiliki empati dalam berbagai konteks dan situasi sosial.
Arisan Dalam Perspektif Akuntansi Wiajaya, Riani Sukma; Nini, Nini; Thairah, Khadijah Ath
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2043

Abstract

This research aims to analyze social gatherings from a accounts receivable accounting perspective, the method in this research is descriptive qualitative interpretive approach. This research will reveal the experiences of research informants regarding social gatherings attended in Padang City. The selection of informants is people who are in the community and have the capability to explain the phenomena they experience. The observation area is determined randomly based on the opportunity the researcher has to carry out observations and interviews and social gathering models that are not found in other areas. Data analysis techniques refers to the Miles, Huberman, and Saldana model. In this research, reduction was carried out simultaneously with data collection so that information was obtained relating to the informant's perspective on arisan activities from a receivables or information perspective. Based on the discussion above, it can be concluded that members' desire to participate in arisan is based on the number of members' desire to save and their awareness of money. collected is closer to recognizing a receivable and if collected early will tend to be considered an investment. Another economic motive is the tendency of some people to use social gatherings as an instrument to obtain investment funds. Some people even use social gatherings as a means of investment by handing over goods or money equivalent to goods with the aim of saving money from the effects of inflation.