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Nur Sandi Marsuni
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 62 Documents
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The Effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets at PT Multi Indocitra, Tbk. Muhammad Amir; Robertilde Diani Serin; Megawhati Artinyany; A. Tendean
Journal JEKAMI Vol. 6 No. 2 (2026): July 2026
Publisher : Pustaka Digital Indonesia

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Abstract

Robertilde Diani Serin, 2024. Effect Of Accounts Receivable Turnover and Inventory On Return On Assets (ROA) at PT. Multi Indocitra, Tbk. Supervised by Andi Asad Rijal Nur and Muhamad Amir. The purpose of this study was to determine receivable turnover and inventory turnover on return on asset at PT. Multi Indocitra, Tbk 2019-2023. In this study, quantitative and qualitative data were combined. information from secondary sources. The t test, f test, correlation coefficient, coefficient of determination, descriptive quantitative, and multiple linear regression were the analytical techniques employed. Multiple linear regression Y is clearly = a + b1 X1 + b2 X2, the coefficient of determination (r^2) = 0,837 and the correlation coefficient (r) =0,914 then, the results of the t-test b1 tcount <t bable and b2 tcount < ttable and through the f test obtained the value of Fcount <ftabl this the results of the f-count test conclude that simultaneously receivables turnover and inventory turnover have a not significant effect on return on asset. The results of the t-test of receivables turnover that partially receivables turnover has a positive but insignificant impact on return on assets. Inventory Turnover that partially inventory turnover has a positive and insignificant effect on return on assets at PT. Multi Indocitra, Tbk.
Unveiling the Dark Side of Student Finances: A Case Study of Academic Fraud Behavior and Its Impact on Personal Financial Management Rahayu Wiliana; Anita Mertosono
Journal JEKAMI Vol. 6 No. 2 (2026): July 2026
Publisher : Pustaka Digital Indonesia

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Abstract

Academic integrity and personal financial management are generally examined as separate domains, despite increasing evidence that unethical academic behavior may extend into broader aspects of individual decision-making. This study investigates the behavioral relationship between academic fraud and personal financial management among university students by examining how rationalization mechanisms developed in academic settings influence financial decision-making. A qualitative critical case study design was employed involving twelve undergraduate students from the Faculty of Economics and Business who admitted engaging in academic fraud and simultaneously experienced financial difficulties associated with excessive consumption, Buy Now Pay Later (BNPL), and peer-to-peer lending. Data were collected through semi-structured in-depth interviews and supported by indirect observations of participants’ digital behavior. The findings reveal that rationalization, as conceptualized in Fraud Triangle Theory, represents the strongest behavioral bridge connecting academic dishonesty with irresponsible financial practices. Students who normalized plagiarism, assignment outsourcing, and examination cheating demonstrated similar cognitive justifications when misusing educational funds, accumulating unsustainable digital debt, and prioritizing hedonic consumption over essential educational needs. Self-Regulation Theory further explains that weakened self-control reinforces the transfer of unethical behavior across academic and financial contexts. These findings indicate that academic misconduct is not merely an institutional issue but reflects broader deficiencies in ethical self-regulation affecting financial behavior. The study contributes to the behavioral accounting literature by introducing academic fraud as a precursor to maladaptive personal financial management and recommends integrating ethics education with financial literacy programs to strengthen students’ integrity and long-term financial responsibility.

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