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All Journal Sosiohumaniora MIMBAR (Jurnal Sosial dan Pembangunan) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi Krida Wacana Infestasi Journal of Auditing, Finance, and Forensic Accounting Global Review of Islamic Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Asia Pacific Fraud Journal Proceeding of National Conference on Accounting & Finance RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi
Prasetyono Prasetyono
Universitas Trunojoyo Madura
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Infestasi

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Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention - Prasetyono; - Tarjo; Elita Aprilianty; Ach Fawaid As'ad; Indra Prayitno; Erfan Muhammad; Emi Rahmawati
InFestasi Vol 17, No 1 (2021): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i1.9626

Abstract

This study aims to determine fraud prevention from the perspective of religiosity, whistleblower protection, and Whistleblowing Intention. This research was conducted on PT Asuransi Prudential Life employees with a sampling technique of census (saturated sample) totalling 37 people. Data collection in this study was carried out by distributing questionnaires to respondents and testing the research hypothesis using multiple linear regression analysis. The results of the study show that religiosity and whistleblowing protection does not affect fraud prevention. The results of this study indicate that the religious values of employees are not internalized in attitudes and behaviour to prevent fraud, namely by working well and professionally and reporting fraudulent acts in the company. In addition, the findings of this research also indicate that the protection for whistleblowers in the company does not encourage (attract) employees to prevent fraud by reporting fraud because of the negative impact it will receive. The results also show that whistleblowing intention has a significant and positive effect on fraud prevention, indicating that employees have the intention and desire to report fraudulent actions to prevent fraud that can harm the company.
Dimensi Fraud Hexagon Dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring Akhmad Affandi; Tito I.M Rahman Hakim; Prasetyono Prasetyono
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.14605

Abstract

COVID-19 membuat perubahan di sejumlah sisi kehidupan manusia. Salah satu perubahannya berada dalam bidang pendidikan. Pembelajaran yang dulu dilakukan secara luring kini harus dilakukan secara daring. Dampak dari pembelajaran daring membuat kecurangan akademik semakin meningkat. Artikel ini bertujuan untuk menguji pengaruh tekanan, kemampuan, kolusi, kesempatan, rasionalisasi dan ego terhadap kecurangan akademik saat pembelajaran daring yang dimoderasi oleh spiritualitas. Responden penelitian ini adalah 191 mahasiswa S1 Akuntansi Universitas Trunojoyo Madura. Teknik pengambilan data menggunakan kuesioner secara online. Data yang diperoleh diolah menggunakan program SmartPLS. Penelitian ini menunjukkan hasil bahwa tekanan, kolusi dan kesempatan berpengaruh positif dan signifikan terhadap kecurangan akademik saat pembelajaran daring, sedangkan kemampuan, rasionalisasi dan ego tidak berpengaruh signifikan. Spiritualitas juga tidak mampu memoderasi tekanan, kemampuan, kolusi, kesempatan, rasionalisasi dan ego terhadap kecurangan akademik saat pembelajaran daring. Mahasiswa cenderung melakukan kecurangan akademik selama pembelajaran daring karena mereka memiliki kesempatan untuk melakukan hal tersebut, terdapat bantuan dari sesama mahasiswa dan adanya tekanan baik secara internal maupun eksternal agar berprestasi secara akademik. COVID-19 has made changes in many aspects of human life. One of the changes is in the education aspect. The learning process that used to be carried out offline now has to be done online. One consequence of online learning is the soaring academic cheating. This paper aims to examine the effect of pressure, capability, collusion, opportunity, rationalization and ego on academic cheating during online learning moderated by spirituality. The respondents of this study were 191 bachelor's students of Accounting, Trunojoyo Madura University. Data collection techniques using online questionnaires. The data obtained is processed statistically using the SmartPLS program. The result of this study shows that pressure, collusion and opportunity have a positive and significant effect on academic cheating during online learning, while capability, rationalization and ego have no significant effect. Spirituality is also unable to moderate pressure, capability, collusion, opportunity, rationalization and ego towards academic cheating during online learning. Students commit academic fraud during online learning because they have the opportunity to do so, there is assistance from fellow students and are pressured both internally and externally to excel academically.
Co-Authors Ach Fawaid As'ad Ach Fawaid As’ad Ach Fawaiq As’ad Akhmad Affandi Ari Dewi Cahyati Atik Emilia Sula Bambang Haryadi Cicelia, Nenni Eklamsia Sakti Elita Aprilianty Elvia Anggraeni Emi Rahmawati Emi Rahmawati Erfan Muhammad Erfan Muhammad Himmayatul W Indra Prayitno Mahmud Ismail Moh. Riskiyadi Mohammad Nizarul Alim Muhammad Asyim Asya'ri Nenni Cicelia Nurma Risa Rimawati, Yuni Tarjo Tarjo Tito IM. Rahman Hakim Wardatul Baidhok Yuliana Rakhmawati Yuliana Rakhmawati Yuni Rimawati