Naimatul Hasanah
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ANALISIS PENGARUH FRAUD DIAMOND DAN GONE THEORY TERHADAP ACADEMIC FRAUD (Studi Kasus Terhadap Mahasiswa Program Studi Akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Di Malang) Naimatul Hasanah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to find out whether diamond fraud consistingof pressure, opportunity, rationalization, ability, and GONE theory consisting ofgreed, opportunity, requirement, and ability simultaneously affect academic fraud.The type of research used is quantitative research with a sample of students Strataone Accounting Study Program in Malang. This study has found that fraud diamond(pressure, opportunity, rationalization, ability) and GONE theory simultaneously andPartially have a significant positive effect on academic fraud. From the results of thisstudy can be considered for educators to pay more attention to the ethics of studentsfor example by holding courses related to ethics, because ethics is a very importantpart for students either while still in college or in the world of work and set strictrules to avoid the occurrence of academic fraud.Keywords: academic cheating, pressure, opportunity, rationalization, ability, greed,need, disclosure.ABSTRAKTujuan penelitian ini untuk mengetahui apakah fraud diamond yang terdiridari tekanan, kesempatan, rasionalisasi, kemampuan, dan GONE theory yang terdiridari keserakahan, kesempatan, kebutuhan, dan kemampuan secara simultanberpengaruh terhadap academic fraud. Jenis penelitian yang digunakan adalahpenelitian kuantitatif dengan sampel mahasiswa Strata satu. Program Studi Akuntansidi Malang. Penelitian ini memperoleh hasil bahwa fraud diamond (tekanan,kesempatan, rasionalisasi, kemampuan) dan GONE theory (keserakahan, kesempatan,kebutuhan dan pengungkapan) secara simultan dan secara parsial atau bersama-samaberpengaruh positif signifikan terhadap kecurangan akademik.Dari hasil penelitian ini dapat menjadi pertimbangan bagi pendidik untuk lebihmemerhatikan etika mahasiswa misalnya dengan mengadakan mata kuliah terkaitetika, karena etika merupakan bagian yang sangat penting bagi mahasiswa baik saatmasih di bangku kuliah ataupun dalam dunia kerja dan menetapkan aturan-aturanyang ketat untuk menghindari terjadinya fraud academic.Kata kunci: kecurangan akademik, tekanan, kesempatan, rasionalisasi, kemampuan,keserakahan, kebutuhan, pengungkapan
Implementasi Tanggung Jawab Sosial Perusahaan Melalui Pentuple Bottom Line Nuril Badria; Naimatul Hasanah
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 12 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This study aims to measure the achievement of business sustainability of PT. Bank Negara Indonesia Tbk through the pentuple bottom line. Pentuple bottom line, namely the reconstruction of the triple bottom line concept that helps create the implementation of corporate business sustainability, Triple bottom line consisting of profit, people and planet becomes pentuple bottom line consisting of people, profit, phenotechnology, planet, and Prophet (5P). This study is a non-positivist research, namely the postmodernist paradigm with the imaginary dialogue research method. The results of this study are the pentuple bottom line as a measure of the success of fulfilling social responsibility at PT. Bank Negara Indonesia Tbk. The hierarchical pyramid is a model of corporate obligations starting from people, profit, phenotechnology, planet, and prophet which are described in each stage. The first is people in the form of efforts made by BNI in providing benefits for stakeholders. Second, profit is an effort to achieve organizational performance. Third, Phenotechnology is the fact that the existence or phenomenon of information technology must be an important part of maintaining organizational survival. The four Planets are preserving the environment, nature must be strived for by BNI, and finally the Prophet is the balance of spirituality, mentality, or spirituality in the process of preserving life. Keywords: Reconstruction, Triple Bottom Line, Pentup Bottom Line Hierarchical Pyramid, Business Sustainability and Postmodernist Paradigm,