No abstract

Dalam rangka pencapaian laba, perusahaan sebagai salah satu entitas terkadang mengorbankan aspek sosial dan lingkungannya. Dimana dampak tanggung jawab sosial dan lingkungan dari kegiatan operasi perusahaan tidak terbatas pada investor, yaitu memberikan pengembalian yang maksimal kepada investor. Kepentingan publik dan lingkungan juga perlu mendapat perhatian perusahaan sebagai dukungan atas operasi perusahaan. Pelestarian lingkungan di samping bermanfaat bagi masyarakat di sekitar juga bermanfaat bagi perusahaan khususnya perusahaan yang memanfaatkan lingkungan dan mendapatkan keuntungan dari lingkungannya. Urgensi akuntansi lingkungan sebagai bentuk tanggung jawab perusahaan dalam pengelolaan lingkungan adalah sebagai suatu sistem informasi akuntansi yang menyediakan informasi mengenai aspek lingkungan. Hal ini dimaksudkan agar pihak manajemen dapat meningkatkan kinerja lingkungan sekaligus kinerja keuangannya yang secara tidak langsung akan berdampak pada keberlanjutan perusahaan di masa yang akan datang.

This study aims to determine the effect of the level of fraud on the interests of government internal auditors to become whistleblowers and professional skepticism as a moderating variable. This study uses an experimental method with a total of 50 internal government auditors. The results showed that the level of fraud did not affect the interests of government internal auditors becoming whistleblowers and professional skepticism did not moderate the relationship between the two.

This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.

Purpose: This study aims to examine the dimensions of the fraud triangle to explain academic cheating behavior during online learning.   Theoretical Framework: The theory that examines the causes of fraud is the fraud triangle theory. This theory was first put forward by Edwin Sutherland, who coined the term white-color crime, and Donald Cressey, who was a student of Sutherland's in a doctoral program in the 1940s and author of Other People Money: A Study in the Social Psychology of Embezzlement.   Design/Methodology/Approach: This study uses multiple regression analysis with the number of samples of this study are 73 accounting students at the Indonesian Christian University in Maluku who have passed auditing courses and business and professional ethics. Data were collected using a survey method.   Findings: The results of this study indicate that partial pressure and opportunity affect academic cheating, while rationalization does not affect academic cheating. This study also shows that simultaneously academic fraud is determined by the dimensions of the fraud triangle, namely pressure, opportunity, and rationalization.   Research, Practical & Social Implications: The implication of this research is to provide useful input to institutions, especially the UKIM Faculty of Economics and Business, to make online learning standards.  Also, the teaching staff as input in the teaching and learning process pays attention that pressure, opportunity, and rationalization are important to determine student behavior in academic fraud.   Originality/Value: The results of this research indicate that rationalization does not influence academic fraud behaviors. Rationalization is self-justification or the wrong reasons for wrong behavior. This is due to the awareness of the perpetrators of academic fraud that the fraud committed is an act that is not commendable, so guilt arises when committing academic fraud. It does not support the fraud triangle theory which states that rationalization encourages fraud.