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All Journal Adidaya : Jurnal Aplikasi Pendidikan dan Sosial Budaya
Najwa Alifa Basalamah
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education

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HUBUNGAN RELIGIUSITAS TERHADAP KECENDERUNGAN KECURANGAN AKADEMIK DAN PROFESIONAL MAHASISWA AKUNTANSI Edi Suresman; Feby Husnul Khatimah; Laika Nur Ajijah; Mochamad Alifatul Azra; Najwa Alifa Basalamah; Satrio Dimas Wicaksono; Sulistiany Alivia Wardani; Suresman
ADIDAYA : Aplikasi Pendidikan dan Sosial Budaya Vol 3 No 1 (2026)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/nr2sbm69

Abstract

This study aims to analyze the influence of religiosity on the tendency to engage in academic and professional fraud among accounting students. The phenomenon of academic fraud, which is still common, indicates a gap between the moral values ​​believed in and the actual behavior of students. This study used a qualitative approach with the Systematic Literature Review (SLR) method through a search of various relevant scientific articles in the Google Scholar, SINTA, and Scopus databases. The results of the study indicate that religiosity plays a significant role in suppressing fraudulent tendencies, particularly through the internalization of moral values ​​and self-control. However, formalistic religiosity without a deep understanding is not always effective in preventing fraudulent behavior. This study concludes that religiosity plays a significant role as an internal control mechanism in shaping the ethical behavior of accounting students. Therefore, substantive strengthening of religious values ​​is necessary to shape prospective professionals with integrity.
Co-Authors Edi Suresman Feby Husnul Khatimah Laika Nur Ajijah Mochamad Alifatul Azra Satrio Dimas Wicaksono Sulistiany Alivia Wardani Suresman