e_Jurnal Ilmiah Riset Akuntansi
Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019

MENGUNGKAP KESADARAN ISLAMI PARA AKADEMISI DALAM MENGEDUKASI RIBA PADA PROSES PEMBELAJARAN AKUNTANSI GUNA PENGAMBILAN KEPUTUSAN SIKAP PROFESI AKUNTAN

Muhammad Rifqul Arif (Unknown)
Maslichah Maslichah (Unknown)
Junaidi Junaidi (Unknown)



Article Info

Publish Date
09 Feb 2019

Abstract

ABSTRACT This study aims to: 1) Know how the influence of Islamic awareness of Academics on decision-making attitude of prospective accountants. 2) Knowing how the influence of Riba education on the decision-making attitude of prospective Accountants. 3) Knowing how the influence of Islamic awareness interaction from Riba education on the decision making attitude of prospective Accountants. The data used in this study are primary data. While the samples were taken using questionnaire with purposive sampling which was then analyzed using multiple regression with moderating variables. The results of this study indicate that each Islamic awareness and usury education has a significant effect on the attitude of the accountant profession, but if Islamic awareness is coupled with usury education as a moderating variable the results are not influential so usury education is not a moderating variable, it can be an independent variable or intervening variable. The results of this study are expected to be a reference for further research and become a consideration for academics, practitioners and knowledge carriers. Keywords: Accounting Education, Islamic Awareness, Usury Education and Decision Making

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...