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All Journal Jurnal Reviu Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal Ekonomi & Keuangan Islam ACE : Accounting Research Journal Rahmatan Lil’alamin Journal of Community Services (RLA)
Reny Lia Riantika
Accounting Department, Business And Economics Faculty, Universitas Islam Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisis Sistem Akuntansi pada Operasional Penerimaan Kas di Yayasan XYZ Reny Lia Riantika; Farhan Kamil Rabbani
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss2.art2

Abstract

This activity aims to find out how the cash receipts accounting system is implemented at the XYZ Foundation and find out what are the obstacles that occur in the system. By knowing how the accounting system works and the constraints experienced, this activity analyzes and helps provide recommendations regarding these problems as a form of community service by conducting interviews with the finance department and accounting staff. The data obtained from the interviews were then analyzed using a qualitative descriptive method with a qualitative approach. After the process of analyzing the related data, it was found that the accounting system that applies at the XYZ Foundation with the help of an accounting application, namely Zahir Offline, still found some weaknesses. The main weakness is that the whole process is still done manually and is only done by one person, which is very vulnerable to human error. The role of the accounting system is crucial in supporting company performance, so it is important for business people to ensure that the accounting system used is in accordance with the business being undertaken and minimize gaps in it.
Kecenderungan Mahasiswa Melakukan Kecurangan Akademik Dengan Pendekatan Fraud Pentagon Theory Reny Lia Riantika; Alifia Diva Arifuddin
ACE: Accounting Research Journal Vol 3 No 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT The fraud pentagon theory approach provides a useful theoretical framework for analyzing students' tendencies to engage in academic dishonesty. Pressure, opportunity, rationalization, competence, and hubris are the five pillars underlying this philosophy. The aim of this research is to examine these elements in order to better understand academic dishonesty and its causes. Undergraduate students from the Faculty of Business and Economics, Islamic University of Indonesia were compiled as the population in this study, and the sample used was active students from the Class of 2018-2021. This research uses primary data, which is taken directly from respondents using a questionnaire. This research obtained results based on questionnaire data that was successfully collected from 150 respondents. The analysis in this research uses Multiple Linear Regression Analysis with SPSS. The results of this study show that pressure, opportunity, rationalization, ability have a significant positive effect on academic cheating and arrogance has a negative effect on academic cheating behavior. Keywords: Pentagon Fraud, Academic Cheating, Pressure, Opportunity, Rationalization, Capability, Arrogance ABSTRAK Pendekatan teori fraud pentagon memberikan kerangka teoritis yang berguna untuk menganalisis kecenderungan mahasiswa untuk terlibat dalam ketidakjujuran akademik. Tekanan, peluang, rasionalisasi, kompetensi, dan keangkuhan adalah lima pilar yang mendasari filosofi ini. Tujuan dari penelitian ini adalah untuk mengkaji unsur-unsur tersebut agar dapat lebih memahami ketidakjujuran akademik dan penyebabnya. Mahasiswa S1 Fakultas Bisnis dan Ekonomika Universitas Islam Indonesia disusun sebagai populasi dalam penelitian ini, dan sampel yang digunakan adalah mahasiswa aktif Angkatan 2018-2021. Penelitian ini menggunakan data primer yaitu diambil secara langsung dari responden dengan menggunakan alat kuesioner. Penelitian ini memperoleh hasil berdasarkan kuesioner data yang berhasil diambil sebanyak 150 responden. Analisis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan SPSS. Hasil penelitian ini memperlihatkan bahwa tekanan, kesempatan, rasionalisasi, kemampuan berpengaruh positif signifikan terhadap kecurangan akademik serta arogansi berpengaruh negatif pada perilaku kecurangan akademik. Kata kunci: Fraud Pentagon, Kecurangan Akademik, Tekanan, Kesempatan, Rasionalisasi, Kemampuan, Arogansi
Co-Authors Aditya Pandu Wicaksono Aditya Pandu Wicaksono Ahada Nur Fauziya Alifia Diva Arifuddin Anis Al Rosjidi Ari Santoso Dewi, Herlina Rahmawati Farhan Kamil Rabbani Fathmy Azizah Fitri Khoirunnisa Kinanthi Putri Ardiami Kinanthi Putri Ardiami Mahfuroh, Riana Maulidyati Aisyah Maulidyati Asiyah Muamar Nur Kholid, Muamar Nur Muhammad Irfan Hidayat Neni Meidawati Nurfauziya, Ahada Prabowo, Hendi Yogi Radifan Arsyad Safaat Reiga Farah Amalia Reza Widhar Pahlevi Riana Mahfuroh Sigit Handoyo Sigit Handoyo Wirawan Hardinto