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All Journal Journal of Economic, Management, Accounting and Technology (JEMATech) Innovative: Journal Of Social Science Research
Yiping, Yiping
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Understanding Tri Pantangan and Organizational Culture on Accounting Fraud Wardani, Dewi Kusuma; Yiping, Yiping
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8568

Abstract

Accounting fraud is a serious problem that can harm a company financially, and can even damage the reputation and credibility of an organization. In this context, understanding the tri pantangan is expected to strengthen integrity and prevent behavior that can end in accounting fraud. In addition, an organizational culture that supports transparency, accountability, and good business ethics is also believed to minimize the potential for fraud. To find out how much influence knowledge of the Three Taboos and corporate culture has on accounting fraud is the main objective of this study. Using primary data collected from a survey sent using Google Forms, this study uses a quantitative approach. We received 111 responses in total. Big Data analysis using SPSS 26 was used to process the data. This study found that accounting fraud was negatively affected by an understanding of the Tri Pantangan, while accounting fraud was not affected by organizational culture.
Understanding Tri Pantangan and Organizational Culture on Accounting Fraud Wardani, Dewi Kusuma; Yiping, Yiping
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8568

Abstract

Accounting fraud is a serious problem that can harm a company financially, and can even damage the reputation and credibility of an organization. In this context, understanding the tri pantangan is expected to strengthen integrity and prevent behavior that can end in accounting fraud. In addition, an organizational culture that supports transparency, accountability, and good business ethics is also believed to minimize the potential for fraud. To find out how much influence knowledge of the Three Taboos and corporate culture has on accounting fraud is the main objective of this study. Using primary data collected from a survey sent using Google Forms, this study uses a quantitative approach. We received 111 responses in total. Big Data analysis using SPSS 26 was used to process the data. This study found that accounting fraud was negatively affected by an understanding of the Tri Pantangan, while accounting fraud was not affected by organizational culture.
Implementasi Pendidikan Karakter Disiplin di TK Negeri 1 Buton Saleh, Rachman; Ratih Puspitasari, Putri; Yiping, Yiping
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8120

Abstract

Pelaksanaan pendidikan karakter disiplin sejak dini sangat penting karena memiliki dampak terhadap tumbuh kembang anak untuk berperilaku baik. Penelitian ini bertujuan untuk mengetahui gambaran pendidikan karakter disiplin pada anak TK Negeri 1 Buton. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yaitu wawancara, observasi dan dokumentasi, yang difokuskan ke arah mendapatkan kesatuan data dan kesimpulan. Hasil penelitian diperoleh; (1) Strategi pendidik taman kanak-kanak dalam menanamkan karakter disiplin yaitu keteladanan, komunikasi. (2) Hambatan yang dihadapi yaitu implementasi pendidikan karakter disiplin kurang konsisten. (3) Strategi pendidik untuk mengatasi hambatan yaitu dengan pembiasaan rutin. Karakter disiplin pada anak menunjukkan potensi perilaku positif
Co-Authors Dewi Kusuma Wardani Ratih Puspitasari, Putri Saleh, Rachman