Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Vol. 9 No. 2 (2026): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan

Academic Fraud dan Karakter Bela Negara pada Mahasiswa Akuntansi: Sebuah Analisis Bibliometrik (2021–2025)

Rahma Dwi Fitriana (Universitas Pembangunan Nasional Veteran Jawa Timur)
Indrawati Yuhertiana (Universitas Pembangunan Nasional Veteran Jawa Timur)



Article Info

Publish Date
03 Aug 2026

Abstract

Academic fraud has become a pressing issue in higher education, particularly in accounting programs that demand high integrity. Previous studies have largely focused on descriptive or quantitative approaches, leaving a gap in mapping the thematic landscape and its linkage to national defense values. This study aims to analyze the phenomenon of academic fraud and its relationship with the formation of national defense character in accounting students, while addressing the research gap by identifying dominant themes and their ethical implications. Data were obtained from 17 articles published on Google Scholar between 2021–2025. Bibliometric analysis was conducted using VOSviewer 1.6.20, employing four metrics: citations, co-citations, bibliographic couplings, and keyword co-occurrences. The mapping revealed six thematic clusters: (1) academic dishonesty and fraud, (2) determining factors such as corruption, pressure, and rationalization, (3) manifestations of fraudulent behavior in higher education, (4) critical discourse and methodological issues, (5) theoretical and ethical foundations, and (6) links to national defense. The most significant finding is that academic pressure and rationalization emerge as dominant drivers, while integrating national defense values provides a normative framework to strengthen ethical awareness among accounting students. These findings confirm that academic fraud is not only an educational problem but also a moral and national issue. Practically, the study implies the need for universities to integrate ethics and national defense education into curricula, design proportional academic policies, and foster a culture of integrity. Theoretically, the study bridges bibliometric mapping with national defense discourse, offering a novel perspective rarely explored in the literature.

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Journal Info

Abbrev

progress

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

PROGRESS Jurnal Pendidikan, Akuntansi dan Keuangan merupakan jurnal yang berisi artikel ilmiah dalam bidang pendidikan, akuntansi dan keuangan. karya tulis dalam bidang pendidikan berkaitan dengan analisis dan evaluasi metode pembelajaran, proses pembelajaran, media pembelajaran, maupun materi ...