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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Sosial Humaniora JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat Formosa (JPMF) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Asian Journal of Community Services (AJCS) Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid Jurnal Multidisiplin Indonesia Jurnal Akademi Akuntansi Indonesia Padang Jurnal Ekonomi, Manajemen, Akuntansi
Afif, M Nur
Universitas Djuanda
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Veterinary Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
The Effect of Diamond Fraud on Academic Fraud Behavior Siti Salwawati; Muhamad Nur Afif; Yoyok Priyo Hutomo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2644

Abstract

The study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University. The study was a descriptive quantitative study that used primary data with a number of 106 students obtained with saturated sampling techniques. The data analysis techniques performed in this study are either MRA or moderated regression analysis made using SPSS. Studies have concluded that Pressure, Rationalization, and Capability have an impact on academic cheating behavior, while Opportunity has no effect on academic cheating behavior. Furthermore, Rationalizing also has an effect on academic cheating behavior with academic integrity as moderate variables, while Pressure, Opportunity, and Capability have no effect on academic cheating behavior with academic integrity as a moderation variable.
Impact of Insurance Contract Implementation and Financial Performance on Company Value in the Insurance Sector Hikmah, Fadillah Nur; Afif, Muhammad Nur; Melan, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3049

Abstract

Financial performance is a description of the condition of a company that is analyzed to provide information about the work achievements and as a basis for evaluation and assistance in financial decision- making for the company. This research aims to determine the influence of the application of Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan/PSAK) 117 with financial performance variables, profitability, and solvency on the value of the company in the insurance sector. This study uses a quantitative descriptive method and the data used are secondary data obtained from reports or documents with the help of Eviews 12 software as a data processing tool. The population in this study is general insurance companies listed by the Financial Services Authority during the period 2018-2023, totaling 76 companies. Through purposive sampling method, 6 companies were selected as samples for a 6-year observation period. The results of the study show that Profitability does not affect the company value, while Solvency significantly influences the company value. Profitability and solvency moderated by PSAK 117 can moderate the company value.
Co-Authors Ade Budi Setiawan Adinda Fatimatul Adawiyah, Siti Ahmad Fachri Putra Andy Lasmana Anggi Suryadi Anida Anida, Anida Aulia Putri Aulia, Siti Nur Ayu Andira Aziz, Ayi Jamaludin Bahari, Kintan Rizki Bayu Andrian Andrian Chandra Ayu Pramestidewi Dewi Nisa Amaliah Dewi, Rani Kusriana Djoko Marsudi Elma, Eneng Elsa Sayyidina Aulia Evi Setiawati Farizka Susandra Farizka Susandra Fe, Didi Fitri Herni Syahara Hestiany, Efin Hikmah, Fadillah Nur Hutomo, Yoyok Priyo I. Hasanah Indra Cahya Kusuma Ira Nafilah, Dede Jamaludin Azis, Ayi Lestari, Destiana Puji Lestari, Violita Eka Magdalena Melani, Maria Maria Magdalena Melani Maria Magdalena Melani Marsinah, Siti Maya Safitri Maysanda Melan, Maria Magdalena Melani Maria Magdalena Melani, Assyifa Putri Melani, Maria Magdalena Mevia, Tasya Arta Mila Karmila Mohamad Fikriansyah Muhammad Faza Aditya Muhammad Yusuf Nasution, Masita Amalia Nisrina Nur Afifah Nuralfina, Siti Nurhasanah, Ai Pera Risti Anisa Putri Winata, Elsa Putri, Azizah Syafira Rahmadhani, Nur Sahri Rahmawati, Dera Rahayu Rahmawati, Tia Rosdiyana, Ira Sadiati, Ummi Sadikin, Hanipah Ali Saeful Anwar Saepul Anwar Samsuri . Saraswati , Ayu Sari, Mulia Sariman Sariman Siti Herlinda Triana Pebrianti Siti Nurisma Ristiawan Siti Saadah Siti Salwawati Suhendi Suhendi Sulastri, Ade Titiek Tjahja Andar Tiyas Lutfiyanti Tria Utami, Putri Melani Wahyuningsih, Siska Widyastuti Widyastuti Wuryanto, Listio Yupitasari Yuppy Triwidatin Zamzami, Karlina Karimah