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<![CDATA[AKUNTABILITAS GEREJA DALAM PERSPEKTIF ALKITABIAHDAN STEWARDSHIP THEORY (Study Kasus pada Gereja X di Jawa Timur) ]]>
<![CDATA[Franchisca Sukmawati]]>;
<![CDATA[Sri Pujiningsih]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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<![CDATA[Abstract:This research has purpose to understand of practice financial accountability at X church inEast Java. This research use qualitative approach. Procedure and collecting data in this research byusing technique interview, documentation, and hidden observation. Interview conducted for regent,herdsman session, management and congregation. Result of this research show : 1) Vertical financialaccountability or for God conducted by manage cash church honestly and full of responsbility. 2)Horizontal financial accoountability form by publish financial report.Keywords:Horizontal Accountability, Vertical Accountability, Stewardship Theory, Church]]>
<![CDATA[PENGARUH LOCUS OF CONTROL TERHADAP HASIL BELAJAR MAHASISWA AKUNTANSI ]]>
<![CDATA[Bety Nur Achadiyah]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Akuntansi Indonesia Vol 11, No 2 (2013): Jurnal Pendidikan Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/jpai.v11i2.1687
<![CDATA[Locus of Control adalah bentuk psikologi yang berarti kepercayaan seseorang tentang apa yang menyebabkan keberuntungan atau ketidakberuntungan dalam kehidupannya (Rotter, 1996). Penelitian ini dilakukan untuk mengetahui bagaimana perilaku belajar mahasiswa yang merupakan bagian kehidupan mereka dengan menggunakan basis karakter kepribadian, waktu belajar yang pasti dan gaya belajar mereka terhadap hasil belajar yang diproksikan dengan nilai Ujian Akhir Semester mahasiswa. Untuk melaksanakan penelitian ini, digunakan 50 model pernyataan dari Rotter (1996) dengan menggunakan skala likert empat poin. Populasi dari penelitian ini adalah seluruh mahasiswa akuntansi Universitas Negeri Malang dan sampel yang diambil sebanyak 193 responden. Metode penyampelan menggunakan convenience method. Hasil penelitian menunjukkan bahwa internal locus of control berpengaruh secara signifikan terhadap hasil belajar mahasiswa namun penelitian ini tidak berhasil membuktikan hubungan antara external locus of control dan hasil belajar mahasiswa. Kata kunci: Locus of Control, Hasil Belajar]]>
<![CDATA[Research-Based Learning: An Interpretive Study ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Dewi Noor Fatikhah Rohimatullah]]>;
<![CDATA[Muhammad Muhammad]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2020.v15.i02.p05
<![CDATA[This research aimed at understanding lecturers and students’ views on research-based learning (RBL) in accounting. This was a qualitative study with interpretive paradigm. The data were obtained observation, interview and documentation. Meanwhile, the stages to analyze the data included data reduction, understanding, and interpretation. The research result showed that lecturers had varied understanding on research-based learning. The research result also indicated the minimum use of RBL by lecturers in their teaching since the course was less compatible in terms of its characteristics with RBL model. An important finding in this research was that RBL could improve student’s critical thinking and creativity as well as increase their confidence in writing scientific paper. However, as acknowledged by the informants themselves, it was hard to implement RBL since it demanded a huge amount of costs and the lecturer’s own ability to implement RBL was still low. Keywords: accounting, RBL, critical thinking]]>
<![CDATA[Pendidikan Etika dan Perkembangan Moral Mahasiswa Akuntansi ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Nova Rifinda Anantika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2018.v13.i01.p02
<![CDATA[The purpose of this research was to comprehend ethical education differences among level 1 (pre-conventional), level 2 (conventional), and level 3 (post-conventional) toward moral development steps of accountancy students. This research is quantitative research using survey which is held in X University in Malang. The sampleof this research are 176 accountancy students. Sampling method used proportional random sampling technique in choosing the responden.The instrumentof this research is questionnaire related to ethical education or ethical courses and moral development questionnaireusing defining issues test. The results showed that ethical education differ among level 1 (pre-conventional), level 2 (conventional), and level 3 (post-conventional) of accountancy students. Keywords: Moral development, ethics education, accounting]]>
<![CDATA[Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia ]]>
<![CDATA[Lisa Savilia]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v5i1.12569
<![CDATA[The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement]]>
<![CDATA[Premature Sign-Off of Audit Procedure ]]>
<![CDATA[Maryam Hafidhatul Izzah]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v4i2.8173
<![CDATA[This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.]]>
<![CDATA[The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Fenty Shintya Riadani]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v3i2.8166
<![CDATA[This research aims at analyzing the influence of one’s anxiety in using computer (computer anxiety), age and gender on perceived ease of use of e-learning by accounting lecturers through their self-efficacy in using computer (computer self-efficacy). The population used in this research is all 34 lecturers at accounting department in X University and the sample is taken using saturated sampling technique since the number of respondents is limited. The data are collected by distributing questionnaire to lecturers. The hypotheses are tested using path analysis test. The research results indicate that: (1) Computer anxiety has insignificant influence on perceived ease of use through computer self-efficacy. (2) Respondent’s age has insignificant influence on perceived ease of use through computer self-efficacy. (3) Respondent’s gender has insignificant influence on perceived ease of use through computer self-efficacy.]]>
<![CDATA[Muatan Etika Dalam Pengajaran Akuntansi Serta Pengaruhnya Terhadap Perkembangan Moral Mahasiswa Akuntansi ]]>
<![CDATA[Sinta Ade Fina]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jupe.v9n1.p43-47
<![CDATA[Banyaknya kasus pelanggaran etika yang terjadi pada profesi akuntan publik menjadikan isu ini sangat krusial untuk diteliti. Penelitian ini bertujuan untuk menginvestigasi hubungan muatan etika dalam pengajaran akuntansi dan perkembangan moral mahasiswa Akuntansi. Muatan etika dalam kurikulum pendidikan akuntansi dinilai penting untuk menumbuhkan sikap etis mahasiswa serta meningkatkan perkembangan moral mahasiswa Akuntansi. Penelitian ini dikategorikan sebagai penelitian kuantitatif dengan pendekatan eksplanasi. Pengumpulan data menggunakan angket dengan menggunakan teknik penyampelan random sampling. Sebanyak 154 mahasiswa Akuntansi berpartisipasi dalam penelitian ini. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan muatan etika terhadap perkembangan moral mahasiswa Akuntansi. Implikasi penelitian bahwa penting sekali bagi dosen untuk memberikan muatan-muatan etika dalam perkuliahan untuk mencetak mahasiswa yang memiliki nilai-nilai moral yang tinggi.]]>
<![CDATA[Entrepreneurial Skills dan Entrepreneurial Attitude Mahasiswa Akuntansi ]]>
<![CDATA[Ahmad Mashuda]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 9 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jupe.v9n2.p72-76
<![CDATA[This research is motivated by the high unemployment rate in Indonesia at the diploma and undergraduate level due to limited employment opportunities. This study aims to determine whether entrepreneurial skills (risk taking skills, innovation skills, leadership skills, communication skills, and problem solving skills) affect students' entrepreneurial attitudes. Quantitative methods are used to answer the research problems. The respondents were 97 Accounting students who were taken using accidental sampling technique while the analysis used multiple linear regression analysis. The results showed that risk taking skills and innovation skills had an effect on entrepreneurial attitudes. Meanwhile, leadership skills, communication skills, and problem solving skills have no effect on entrepreneurial attitudes.]]>
<![CDATA[Academic Cheating : Dimensi Fraud Diamond Theory ]]>
<![CDATA[Romah Wulansuci]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 10 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jupe.v10n2.p154-160
<![CDATA[The purpose of this study was to test academic cheating behavior among students by using elements of the fraud diamond, namely pressure, opportunity, rationalization, and ability. Using a simple random sampling technique, the research sample was obtained as many as 195 accounting students. This research uses a quantitative approach with the type of explanatory research. Data collection obtained by distributing questionnaires and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results shows that the elements of opportunity and ability have a significant positive effect on students' academic cheating behavior. While the element of pressure and rationalization does not affect students in committing academic fraud.]]>
