The purpose of this study is to examine the influence of ethical knowledge, religiosity and love of money on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 210 respondents. The data collection method uses a questionnaire containing 72 questions related to ethical knowledge, religiosity, love of money and unethical perception. The results of the study prove that the ethical knowledge has a significant and negative effect on the unethical perception of accounting students. The level of religiosity does not have a significant and positive effect on the unethical perception of accounting students. And also the love of money has a significant and positive effect on the unethical perception of accounting students. Simultaneously the ethical knowledge, religiosity, love of money have a significant effect on the unethical perception of accounting students.

Precise and clear Business Process Modeling (BPM) can be used to implement the all of processes according to the user’s needs. On the other hand, cloud computing has become a solution for data storage and more effective and efficient computing processes. State Polytechnic of Malang (Polinema) is one of the vocational higher education Institutions in Indonesia that requires business process modeling to facilitate an integrated understanding of process flow. This study aims to describe the business processes of the financial realization system and the structure of cloud computing that can be used. This research used Bizagi for designing Business Process Model and Notation (BPMN) in modeling business processes of financial system realization. This paper describes the business model of the financial realization system at Polinema. This study proposes the use of an Infrastructure as a Service IaaS-based cloud computing service model using a hybrid cloud approach to support the work of the system.

This study aims to determine the implementation of the LCC airline in reducing and minimizing costs accrued by the company and the impact of the implementation of LCC. In order to achieve this goal, the data were collected using interview techniques with key informants and secondary data analysis. The type of research used is descriptive exploratory method aimed to explore the implementation of LCC on airlines. Data sources used primary data obtained through interviews with informants from employees of PT. Citilink and PT. Garuda Indonesia, while secondary data were collected from information presented on the website and other related information and reports of LCC on the internet. The results of this study indicated that there are at least 3 forms of reduction / minimization of flight costs, namely the first minimization at operational per service / per flight. Second, cost minimization in the overall operations of the company. Third, minimization with government policy facilities related to the rules regarding flights and fixed rates. These results are evidence by Cost per unit for production (cost per Available Seat Kilometer/CASK) of FSC airline was 6.16 US¢, meanwhile the cost of LCC airline was just 0.06 US¢ for easyJet, Air Asia had 3.07 US¢ and Citilink had the highest position compared to easyJet and Air Asia for 4.71 US¢. Therefore, the implementation of LCC has the effect on the opening opportunities for the middle and lower classes to choose flights as a mode of transportation and the presence of LCC can have a positive impact on the economy, especially in the tourism sector.

The purpose of this study is to examine the influence of the love of money and Machiavellian on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 321 respondents. The data collection method uses a questionnaire containing 58 questions related to the love of money, Machiavellian, and unethical perception. The results of the study prove that the love of money has a significant and positive effect on the unethical behavior of accounting students. Machiavellian has a significant and positive effect on the unethical behavior of accounting students. Simultaneously the love of money and Machiavellian have a significant and positive effect on the unethical behavior of accounting students.