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All Journal Ascendia: Journal of Economic and Business Advancement Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Fitria Intan Novianti
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance Other

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Pengaruh Pendidikan Etika Terhadap Perpepsi Etis Mahasiswa Akuntansi: Studi Kasus Mahasiswa Angkatan 2023 Fitria Intan Novianti; Nurul Aini; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8sdf2t26

Abstract

This study aims to analyze the effect of ethics education on the ethical perceptions of accounting students, with a case study of evening class students enrolled in the 2023 Accounting Study Program at Universitas 17 Agustus 1945 Surabaya. The background of this study stems from the increasing complexity of the business and accounting world, which requires accountants to not only be technically competent, but also have strong moral integrity. This study uses a quantitative survey method with a Likert scale questionnaire instrument. The data were analyzed using simple linear regression. The results show that ethics education has a positive and significant effect on students' ethical perceptions. The R Square value of 0.445 indicates that ethics education can explain 44.5% of the variation in ethical perceptions, while 55.5% is influenced by other factors outside the model. The regression coefficient of 0.427 and the significance value of 0.000 confirm that the better the ethics education students receive, the higher their ethical perceptions. These results support Kohlberg's moral development theory and are in line with previous research findings
Analisis Hubungan antara Pengelolaan Anggaran, Pola Konsumsi, dan Tabungan dalam Meningkatkan Ketahanan Keuangan Mahasiswa Fitria Intan Novianti; Nurul Aini; Agustin Cintya Masita; Azra Maharani Yashita; Maria Yovita R Pandin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2659

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara pengelolaan anggaran, pola konsumsi, dan kebiasaan menabung terhadap ketahanan keuangan mahasiswa, khususnya pada mahasiswa kelas malam Program Studi Akuntansi Universitas 17 Agustus 1945 Surabaya angkatan 2023. Penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner. Hasil analisis menunjukkan bahwa secara simultan, pengelolaan anggaran, pola konsumsi, dan tabungan berpengaruh signifikan terhadap ketahanan keuangan mahasiswa. Namun secara parsial, hanya pengelolaan anggaran yang berpengaruh signifikan, sedangkan pola konsumsi dan tabungan tidak memberikan pengaruh signifikan. Nilai koefisien determinasi (Adjusted R²) sejumlah 46,3% memperlihatkan ketiga variabel independen tersebut mampu menjelaskan hampir separuh variasi ketahanan keuangan. Temuan ini mengindikasikan bahwa perencanaan dan pengendalian anggaran memiliki peranan penting dalam meningkatkan kestabilan finansial mahasiswa, sementara pengaruh dari konsumsi dan tabungan perlu ditinjau lebih lanjut
Co-Authors Agustin Cintya Masita Azra Maharani Yashita Maria Yovita R Pandin Nurul Aini Tries Ellia Sandari