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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT
Rifaldi, Irfan
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Humanities Economics, Econometrics & Finance

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PENGARUH PERILAKU ETIS, INTEGRITAS DAN EQUITY SENSITIVITY MAHASISWA AKUNTANSI TERHADAP PRAKTIK KECURANGAN KOMPETENSI Hasanah, Ade Nahdiatul; Sukiyaningsih, Tri Wahyuni; Rifaldi, Irfan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4716

Abstract

This research aims to analyze the influence of ethical behavior and morality based on integrity and equity sensitivity of accounting students on competency fraud practices. The focus of the research was carried out on accounting students at universities in Serang City, both public and private, with a population of 127 respondents. Through the saturated sample method, 127 validated respondents became the research sample and then the analysis process was carried out using descriptive techniques and hypothesis testing using SPSS 27. The results of hypothesis testing showed that there was a significant influence between ethical behavior on the practice of competency fraud, Integrity had a significant influence on practice. Competency fraud and equity sensitivity have a significant effect on the practice of competency fraud carried out by accounting students throughout the city of Serang. Penelitian ini bertujuan menganalisa pengaruh perilaku etis dan moralitas berdasarkan integritas dan equity sensitifity mahasiswa akuntansi terhadap praktik kecurangan kompetensi. Fokus penelitian dilakukan pada mahasiswa akuntansi yang berada pada perguruan tinggi di Kota Serang baik berstatus negeri maupun swasta dengan jumlah populasi sebanyak 127 responden. Melalui metode sampel jenuh maka responden yang telah tervalidasi sebanyak 127 menjadi sampel penelitian dan selanjutnya dilakukan proses analisa dengan teknik deskriptif dan uji hipotesis dengan menggunakan SPSS 27. Hasil pengujian hipotesis menunjukkan adanya pengaruh signifikan antara perilaku etis terhadap praktik kecurangan kompetensi, Integritas berpengaruh signifikan terhadap praktik kecurangan kompetensi dan equity sensitifity berpengaruh signifikan terhadap praktik kecurangan kompetensi yang dilakukan mahasiswa akuntansi se Kota Serang.
Peningkatan Pengetahuan Literasi Profesi dan Kompetensi Akuntan Pada Siswa XII SMKN 1 Waringinkurung Sukiyaningsih, Tri Wahyuni; Hasanah, Ade Nahdiatul; Agnia, Ila Lailatul; Rifaldi, Irfan; Juwita, Salsadilah; Hasanah, Siti Alivia
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/5kvc7d44

Abstract

Increasing professional literacy and competence of accountants in non-accounting vocational students who study accounting certainly requires a touch of more knowledge related to the profession in the field of accounting and the process of obtaining state accountant certification. Through the method of concrete and interactive exposure to students directly (face to face) outside of study hours will provide significant and positive improvement results. Based on the results of comparison of pre-test and post-test resulted in an increase of 1 level, where the pre-test produced the average value of student knowledge XII OTKP SMKN 1 Waringinkurung at Level D with a statement (lack of Understanding/know). While the results of the post test after being given the exposure of professional literacy and competence of accountants, the average value of the student's knowledge increased at the level of C with a statement (enough to understand/know). The end result of this PkM activity is an increase in the repertoire of knowledge of non-accounting vocational school students in studying the material of the profession and the competence of accountants so that they can be practiced in the future in achieving a professional career in accounting.
Co-Authors Ade Nahdiatul Hasanah, Ade Nahdiatul Agnia, Ila Lailatul Hasanah, Siti Alivia Juwita, Salsadilah Sukiyaningsih, Tri Wahyuni