Deteksi Dini Perilaku Koruptif Melalui Analisis Perilaku Menyontek (Cheating) Pada Mahasiswa Akuntansi

Penelitian ini menguji perilaku cheating (menyontek) terhadap 1.839 mahasiswa akuntansi pada fakultas Ekonomi Universiti Mulawarman di Samarinda. Penelitian ini merupakan penelitian kuantitatif yang menggunakan persamaan struktual dengan PLS yang menguji pengaruh dari 1) jenis kelamin, prestasi akademik serta karakteristik pribadi; 2) efek jera, alienasi dan netralisasi serta karakteristik sikap, 3) dan motivasi dan amotivation serta karakteristik motivasi, 4) dan kecurangan sebelumnya, serta perilaku kecurangan. Analisis PLS digunakan untuk menganalisis data statistik dan deskriptif. Hasil penelitian menunjukkan bahwa siswa dengan IPK tinggi, perilaku pencegah dan motivasi memiliki kemungkinan untuk tidak melakukan cheating. Hasil ini juga menunjukkan bahwa ada hubungan yang signifikan antara prestasi akademik, efek pencegah, netralisasi dan amotivation dengan perilaku kecurangan sebelumnya. Implikasi penelitian ini terfokus pada tindakan preventif, dimana masalah studi ini berhubungan dengan mahasiswa akuntansi, dibutuhkan upaya intensif untuk mendidik mahasiswa di awal karir akademik mereka untuk mempengaruhi tindakan kecurangan untuk tidak menconte

Studi Karakteristik Pejalan Kaki dan Pemilihan Jenis Fasilitas Penyeberangan Pejalan Kaki di Kota Palu (Studi Kasus: Jl. Emmi Saelan Depan Mal Tatura Kota Palu)

There are many roads in urban areas where the concentration is the traffic flow of vehicles andpedestrians. This condition causes the demanding needs of road widening more and more arefound in the area to smooth flow of vehicular traffic. But on the other hand, attention topedestrian safety is often overlooked. This can be seen from the absence of adequatepedestrian facilities such as a lack of pedestrian facilities in the area of the region which is wherethe concentration of pedestrians and vehicles, pavement condition is not good.The purpose of this study was to determine the characteristics of pedestrian facilities and find outa suitable pedestrian crossing on Jl. Emmi Saelan Tatura Mall in front of Palu City. Data volume ofvehicles and pedestrians have been collected through a survey of traffic. Volume of data trafficcarried on Friday, Saturday and Sunday for 6 hours of peak. Data volume of pedestrians crossingthe road is done by observation segment length of 100 m for 6 hours busy.The study found that the characteristics of pedestrians on Jl. Emmi Saelan at Home Mall TaturaPalu, is dominated by pedestrian age group aged 21-61 years (77.14%), dominated by femalesex (74.29%), type of work is dominated by the student / students (42.86%), education level isdominated by SMA (58.57%) and the purpose of the trip was dominated by shopping (60%). Typea suitable crossing facilities at the study sites based on the value of PV2, P and V is the pedestrianbridge. This means that existing pedestrian facilities in accordance with needs

DEVELOPMENT OF COMPUTER-BASED PHOTOSHOP LEARNING MEDIA USING COMPUTER BASED INTERACTION METHOD

Advances in communication and information technology need to be continuously adapted to various disciplines, including education. Nowadays, Photoshop is one of the most widely used editing software by designers to produce quality images. Factors that influence efforts to improve users' Photoshop learning abilities include teacher competence, learning facilities, learning environment, user learning motivation, and learning models used. To support Photoshop learning, it is necessary to design an attractive learning media. Computer-Based Instruction is one of the techniques commonly used to create a learning application, CBI is usually used for making interesting designs that apply human-computer interaction and how learning materials are made. And it can help users understand and further increase user enthusiasm and motivation to learn Photoshop. Macromedia Flash is a program used to design a learning application that describes the learning storyline. Photoshop CS 3 tutorial is designed using Macromedia Flash 8 which can be easily understood by users in the learning proces

Motivasi Mahasiswa Akuntansi Dan Pengaruhnya Terhadap Minat Untuk Mengikuti Pendidikan Profesi Akuntansi (Studi Empiris Di Fakultas Ekonomi Universitas Mulawarman)

Penelitian ini bertujuan menguji pengaruh motivasi terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi. Motivasi dalam penelitian ini terdiri dari motivasi kualitas, motivasi karir, dan motivasi ekonomi. Data diperoleh dengan menggunakan kuesioner yang disebarkan pada 88 responden sebagai sampel penelitian. Model analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa motivasi kualitas dan motivasi karir berpengaruh secara positif terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi. Akan tetapi, motivasi ekonomi berpengaruh secara negatif terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi

Antecedents of the Accountability in Indonesian Local Government Financial Reporting

Purpose: This study aims to analyze the role of the government’s budget supervision on financial accountability to reduce fraud against the local government budgets.   Theoretical framework: The theoretical framework from Gabrini (2013) highlights the importance for organizations to design and manage financial reports and audits to maintain legitimacy, along with the increasing demands for transparency and accountability of public organizations today.   Design/methodology/approach: To achieve this goal, the data used in this study is secondary data sourced from the central and regional government’s auditing board between 2016 to 2019.   Findings: The results showed that budget supervision negatively affects the accountability of local government financial reports. Moreover, a follow-up audit has a negative effect on the fraud against the local government budget and has a positive effect on financial accountability. The results also demonstrated a negative effect of financial accountability on the fraud against local government budget.   Research, Practical & Social implications: As the implication, the government is expected to draft an implementing regulation as a technical guideline to avoid fraud against the government budget. In order to encourage an increase in the target of unqualified opinions, it is expected that the central government can provide incentive funds to regional governments that get unqualified opinions to maximize their capacity to increase financial accountability.   Originality/value: This research is among the first in empirically examinating the full mediating effect of financial accountability in the relationship between budget supervision and the fraud against local government budget in Indonesia

ANALISIS YURIDIS TERHADAP DAMPAK VIRUS CORONA/COVID-19 BAGI PELAYANAN PESERTA BPJS OLEH PIHAK RUMAH SAKIT UMUM DI KABUPATEN BURU

 Kesehatan adalah kebutuhan primer manusia untuk menjalankan fungsi dan peranannya sehingga mampu memperoleh kesejahteraan, dan menjadi hak bagi setiap warga Negara. Rumah sakit sesuai dengan fungsinya (melaksanakan pelayanan medis, dan pelayanan penunjang medis) berkewajiban mengupayakan, menyediakan, dan menyelenggarakan pelayanan bermutu dan memenuhi kebutuhan masyarakat akan pelayanan yang berkulitas. Jaminan sosial berupa penanggulangan kesehatan bagi masyarakat diimplementasikan dalam bentuk program JKN yang akan diselenggarakan oleh Badan Penyelenggara Jaminan Sosial (BPJS) yang sesuai dengan Undang-Undang RI Nomor 24 Tahun 2011 tentang Badan Penyelenggara Jaminan Sosia

STRATEGI BERTAHAN HIDUP NELAYAN KECIL DI DESA WAILIHANG KECAMATAN WAPLAU KABUPATEN BURU

The residents of Wailihang Village, who mostly live on the coast, generally make their main livelihood as fishermen. One of the reasons why fishermen in Wailihang Village still have low incomes is because this village still lacks access to resources, capital, technology and markets. The purpose of this study was to determine the survival strategies of fishermen in Wailihang Village, Waplau District, Buru Regency, Maluku Province. The benefits of this research are expected to add references to research results that can also be used as reference material for further related research, and are expected to contribute ideas and broaden knowledge. This study uses a descriptive research method with a qualitative approach. Data collection techniques used are observation, interviews and documentation. By using purposive sampling technique, namely the sampling technique of data sources with certain considerations. Based on the results of the study, it can be concluded that fishermen in Wailihang Village apply three strategies to survive, and fulfill the basic needs of the family, namely: active strategy, passive strategy and network strategy. The active strategy carried out by fishermen is to find new locations for fishing bases and side jobs by becoming farmers. A passive strategy is a survival strategy that is carried out by applying a frugal pattern. The Network Strategy carried out by fishermen during the famine season in order to survive is by utilizing social networks such as borrowing money from their closest family and close acquaintances

Pendidikan Karakter Melalui Manajemen Stres pada SMAN 1 Wonomulyo

Pendidikan karakter yang baik dapat memberikan dampak positif terhadap peningkatan manajemen dalam stres untuk peningkatkan proses belajar dan hasil belajar siswa. Adapun beberapa tahap yang dilakukan yaitu: 1) Pelaksanaan Capacity Building pendidikan karakter melalui manajemen stres pada tanggal 1 Oktober 2022; 2) Sharing Season pada tanggal 7 November 2022; 3) Praktek realising stress pada tanggal 15 Desember 2022. Pelaksanaan kegiatan dilaksanakan dengan metode luring dengan tetap memperhatikan protokol kesehatan. Pengabdian kepada masyarakat ini dilaksanakan untuk melakukan pendidikan karakter melalui manajemen stres dan realising stres pada Siswa SMAN 1 Wonomulyo. Hasil dari pengabdian masyarakat yang dilakukan dalam bentuk pendidikan karakter, sharing session dan releasing stres ini dapat memberikan peningkatan manajemen dalam stres untuk meningkatkan proses belajar dan hasil belajar sisw