1,720,985 research outputs found

    The Effect of Learning Motivation, Integrity, Misuse of Information Technology and Religiosity on Academic Fraud

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    This study examines the effect of learning motivation, integrity, misuse of information technology, and religiosity on academic fraud using the Attribution Theory. This research data was collected through a survey with a quantitative approach. Data were obtained as primary data and collected through online questionnaires. The population in this study was 301 students of Major International and Regular Accounting batches 2018-2019 at Jenderal Sudirman University. The sample of this study used purposive sampling, and the data obtained were 75 respondents. Data analysis using SPSS version 19 for Windows. The results of this study indicate that (1) learning motivation has a positive effect on academic fraud, (2) integrity has a negative effect on academic fraud, (3) misuse of information technology has a positive effect on academic fraud, and (4) religiosity has a positive effect on academic fraud. The implications of this research are to improve the supervisory system, especially during online lectures to students, to provide information about various campus policies to students so that students do not dare to commit fraudulent actions, and to pay attention to factors that influence academic fraud behavior.   CITE THIS PAPER: Natasya, Fadila; Restianto, Yanuar E.; Primasari, Dona (2023). "The Effect of Learning Motivation, Integrity, Misuse of Information Technology and Religiosity on Academic Fraud" Journal of Social Sciences: Transformations & Transitions (JOSSTT) 3(07):30. DOI: https://doi.org/10.52459/josstt37301223

    The Effect of Learning Motivation, Integrity, Misuse of Information Technology and Religiosity on Academic Fraud

    No full text
    This study examines the effect of learning motivation, integrity, misuse of information technology, and religiosity on academic fraud using the Attribution Theory. This research data was collected through a survey with a quantitative approach. Data were obtained as primary data and collected through online questionnaires. The population in this study was 301 students of Major International and Regular Accounting batches 2018-2019 at Jenderal Sudirman University. The sample of this study used purposive sampling, and the data obtained were 75 respondents. Data analysis using SPSS version 19 for Windows. The results of this study indicate that (1) learning motivation has a positive effect on academic fraud, (2) integrity has a negative effect on academic fraud, (3) misuse of information technology has a positive effect on academic fraud, and (4) religiosity has a positive effect on academic fraud. The implications of this research are to improve the supervisory system, especially during online lectures to students, to provide information about various campus policies to students so that students do not dare to commit fraudulent actions, and to pay attention to factors that influence academic fraud behavior.   CITE THIS PAPER: Natasya, Fadila; Restianto, Yanuar E.; Primasari, Dona (2023). "The Effect of Learning Motivation, Integrity, Misuse of Information Technology and Religiosity on Academic Fraud" Journal of Social Sciences: Transformations & Transitions (JOSSTT) 3(07):30. DOI: https://doi.org/10.52459/josstt37301223

    Antecedents of Using Financial Software Applications on MSME Sustainability in Banyumas Regency during the Covid-19 Pandemic

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    The Covid-19 pandemic has had an impact on various economic sectors in Indonesia, and consequently on Micro, Small, and Medium Enterprises (MSMEs) which have faced a decline in sales figures. The pandemic has forced MSME actors to reorganize their business strategies. Several MSMEs that could survive the impact of Covid-19 in Banyumas have implemented Technology-Based Financial Management which includes the use of software in managing their financial data so that MSME actors are able to calculate, manage, budget, predict expenses and profits to be achieved. The long-term goal of this research is to enrich the development of science, particularly, to examine bounded theory as the dominant factor influencing the intention of MSME actors in using financial software. Further, this research analyzes whether the financial software developed by the research team could help the process of MSME operational activities and has an impact on the sustainability of MSMEs during the Covid-19 Pandemic. Data collection for this study was carried out by distributing questionnaires through online media to MSME actors in the Banyumas Regency who were respondents and a direct approach to MSMEs concerning the use of financial software. The random sampling technique has been applied for this research, meanwhile, for data analysis the Statistical Product and Service Solution (SPSS), version 22.0, has been used. The expected results from this research may help to analyze and provide empirical evidence that bounded theory is the dominant factor influencing the intention of MSME actors in using financial software. The output of this paper can contribute to knowledge, especially regarding the implementation of financial software and theory development.   Cite this paper: Primasari, Dona; Herwiyanti, Eliada; Widianingsih, Rini; Lestari, Puji (2021). "Antecedents of Using Financial Software Applications on MSME Sustainability in Banyumas Regency during the Covid-19 Pandemic" Journal of World Economy: Transformations & Transitions (JOWETT) 1(03):10. DOI: https://doi.org/10.52459/jowett13101221 

    PENGARUH IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH DAN KINERJA PEGAWAI: KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BANYUMAS

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    The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is AMOS ver.18.00 analysis, The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report

    PEMANFAATAN APLIKASI SOFTWARE KEUANGAN UNTUK MENINGKATKAN PENGELOLAAN TRANSAKSI UMKM

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    Usaha Kecil Menengah (UMKM) di Kabupaten Banyumas berkembang pesat, seiring dengan perkembangan UMKM muncul permasalahan  minimnya pengetahuan dan pemahaman  tentang akuntansi khususnya pencatatan dan pembukuan hingga penyusunan laporan keuangan. Oleh sebab itu, pemahaman terkait pencatatan akuntansi berbasis teknologi menjadi penting terutama pada UMKM. Permasalahan yang dihadapi pelaku UMKM adalah belum adanya pelatihan pengelolaan keuangan usaha menggunakan aplikasi secara langsung. Solusi yang dibutuhkan adalah penyuluhan dan pendampingan bagi pelaku UMKM dalam mengelola keuangan menggunakan aplikasi akuntansi UMKM. Tujuannya agar pelaku UMKM mau dan disiplin menggunakan aplikasi akuntansi UMKM yang mudah digunakan  sebagai upaya peningkatan kemampuan pengelolaan transaksi keuangan UMKM. Pelaksanaan pengabdian masyarakat di laksanakan pada UMKM Amarta Purwokert dengan 3 (tiga) metode. Peserta antusias dan bersemangat mengikuti kegiatan sampai selesai. Harapan kedepan agar pelaku UMKM di  Banyumas mau dan disiplin untuk mencatat setiap aktivitas keuangan secara harian atau secara berkala dengan menggunakan aplikasi akuntansi

    Pengaruh Teknologi Informasi Terhadap Kinerja Perusahaan: Kejelasan Peran Sebagai variabel Moderating (Studi Empiris BPR Di Kabupaten Banyumas

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    The main objective of this study is to examine the influence of information technology and role clarity to corporate performance. Role clarity as an moderating variable. This research represents the empirical test which used sensus sampling technics in data collection. Data were collected using a survey 120 respondens. Data was analyzed by SPSS Ver 18. The result found that received one hypothesis and rejected the other

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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