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All Journal Jurnal Akuntansi dan Keuangan Student Research Journal Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan
Diah Astuti
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Kecurangan di Perguruan Tinggi Swasta di Indonesia Diah Astuti; Arief Rahman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5663

Abstract

Fraud in higher education institutions, particularly in Private Universities (Perguruan Tinggi Swasta/PTS), poses a serious threat to institutional reputation, financial integrity, and governance effectiveness. Such unethical practices can undermine public trust and disrupt the sustainability of educational operations. This study aims to analyze the factors influencing fraud in Indonesian PTS by employing the Institutional Theory framework, which emphasizes how organizational behavior is shaped by institutional pressures. Specifically, this research examines the influence of coercive, mimetic, and normative pressures, as well as the role of information technology in fraud prevention efforts. A quantitative approach using a survey method was applied, involving 100 respondents consisting of structural lecturers and administrative staff across various PTS in Indonesia. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results indicate that coercive, mimetic, and normative pressures significantly affect fraud occurrence, suggesting that institutional environments strongly shape behavioral tendencies. Additionally, the effective utilization of information technology was found to play a crucial role in strengthening internal controls and reducing opportunities for fraudulent practices. This study contributes theoretically to the development of financial governance research in the education sector by integrating institutional theory with technological perspectives, and it offers practical insights for university management in formulating more effective, measurable, and sustainable anti-fraud policies to safeguard institutional accountability and credibility.
Peningkatan Kinerja Perorangan dan Kelompok Terhadap Kinerja Organisasi Melalui Pelatihan dan Pengembangan Pada PT.ABC Taswiyah Taswiyah; Diah Astuti; Ghaznawie Ihyamukti; Riri Anbar Baiduri
Student Research Journal Vol. 2 No. 2 (2024): April : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v2i2.1157

Abstract

This study aims to determine the impact of employee training and skills development programs and team building activities on individual and group performance, as well as their impact on overall organizational performance. The research method was carried out qualitatively descriptively through Google Scholar journal access for national, accredited, and international journals with the object of observation of PT.ABC. The results of the research on employee training and skills development programs and team building activities can provide significant benefits for employees and affect overall organizational performance.
MINUM KHAMER MENURUT PERSPEKTIF HUKUM PIDANA ISLAM Diah Astuti; Nor Halisa; Ranti Sari; Lahmudinur
Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol. 2 No. 2 (2025)
Publisher : PT. Pustaka Andil Lestari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The act of consuming khamer (alcoholic beverages) and the sanctions imposed on the offenders. The research employs a normative juridical approach by examining primary legal sources such as the Qur’an, Hadith, and both classical and contemporary fiqh literatures. The findings indicate that drinking khamer is classified as a jarimah hudud since it is explicitly prohibited in Islamic law. The prohibition aims to protect human intellect (hifz al-‘aql), one of the fundamental objectives of maqāṣid al-syarī‘ah, which safeguards moral and social order. The prescribed had punishment, consisting of forty to eighty lashes, is not merely punitive but also serves educational and preventive purposes. Furthermore, the prohibition carries profound wisdom in promoting a healthy, ethical, and dignified society. This study concludes that Islamic criminal law embodies comprehensive principles of justice and public welfare in maintaining social harmony.
Co-Authors Arief Rahman Ghaznawie Ihyamukti Lahmudinur Nor Halisa Ranti Sari Riri Anbar Baiduri Taswiyah Taswiyah