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All Journal Jurnal Pendidikan Akuntansi (JPAK) Bussman Journal : Indonesian Journal of Business and Management Journal of Accounting and Financial Issue
Mohammad Luthfil Amin
Politeknik Negeri Jember
Economics, Econometrics & Finance Education

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Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember) Mohammad Luthfil Amin; Abdun Dhorivun; Ayu Dewi Sintawati; Arisona Ahmad; Oryza Ardhiarisca
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p380-388

Abstract

This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.
ANALISIS PENGELOLAAN DAN KINERJA BADAN USAHA MILIK DESA Avisenna Harkat; Mohammad Luthfil Amin; Amalia Dwi Agustina; Bisma Januar Firmansah; Siti Aisyah
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.100

Abstract

This study aims to determine the management of BUMDes Mandiri and the success factors for the performance of BUMDes Mandiri in Suci Village, Panti District, Jember Regency. The research method used is descriptive qualitative. The type of data needed is primary data with data collection techniques by observation, interviews with BUMDes Mandiri administrators and documentation. The results showed that the main business activity of BUMDes Mandiri was selling household goods with cash and credit payments with a marketing strategy that was by utilizing the existing village apparatus and routine recitation activities for mothers. There are still no competitors in the Suci village, making it easier for BUMDes Mandiri to carry out their business activities. Independent BUMDes employees still need assistance from the sub-district in completing BUMDes financial reports. BUMDes Mandiri in 2021 will only compile a bank subsidiary ledger, general cash book, and cash subsidiary ledger  
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA RUMAH SAKIT DI KABUPATEN BONDOWOSO Mohammad Luthfil Amin; Arisona Ahmad; Endro Sugiartono
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 2 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i2.2990

Abstract

Penelitian ini bertujuan untuk menganalisis dan menjelaskan pengaruh pengendalian internal, kesesuaian kompensasi dan asimetri informasi terhadap kecenderungan kecurangan akuntansi pada rumah sakit di Kabupaten Bondowoso. Penelitian dilaksanakan di Rumah Sakit Umum Daerah dr. H Koesnadi Bondowoso dan Rumah Sakit Bhayangkara Bondowoso. Penelitian ini menggunakan metode kuantitatif dengan instrumen penelitian berupa kuesioner. Teknik pengambilan sampel menggunakan purposive sampling serta teknik analisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh singnifikan terhadap kecenderungan kecurangan akuntansi pada Rumah Sakit di Kabupaten Bondowoso. Sedangkan kesesuaian kompensasi dan asimetri informasi tidak berpengaruh singnifikan terhadap kecenderungan kecurangan akuntansi pada Rumah Sakit di Kabupaten Bondowoso.
Co-Authors Abdun Dhorivun Amalia Dwi Agustina Arisona Ahmad Avisenna Harkat Ayu Dewi Sintawati Bisma Januar Firmansah Endro Sugiartono Oryza Ardhiarisca Siti Aisyah