Persepsi Dosen Akuntansi Terhadap Praktik Kecurangan Akademik Pada Upn “Veteran” Jawa Timur (Studi Pada Progdi Akuntansi)

Abstract

This study aims to explore the perceptions of accounting lecturers on academic fraud in terms of the theory of moral development and the professional code of ethics of lecturers. This study uses qualitative methods with an interpretive approach, using interviews and observation as data collection techniques. The accounting lecturer for ethics courses was chosen as a resource person to obtain his opinions regarding moral values and academic fraudulent activities in the university environment. The findings of this study indicate that the perceptions of accounting lecturers are aligned with the theory of moral development and the professional code of ethics of lecturers, but the problems of the campus internal system are the main problem in fixing cultural culture of deviant behavior. In conclusion, the balance of soft skill and hard skills education must be grown with religious teachings and character by educators.

Academic Dishonesty: Lecturer’s Skepticism, Gender, and Experience

“…However, it is necessary to remember the regulatory system will work effectively if applied properly and consistently by lecturers. [8] found that the lack of lecturers' understanding of the importance of the sanctions provided also had an effect on dishonesty among students.…”

“…Moreover, [6] found that lecturers who were not skeptical in dealing with academic dishonesty were more likely to deal with formal means and handle them openly together with colleges. This statement was strengthened by the research conducted by [8] and [5] who found that the weak sanctions system as well as the lack of clarity and strict sanctions given by most lecturers lead to opportunities for students to commit academic dishonesty.…”

“…The discussion of these factors uses the psychological approach [4] and criminology approach [5]. The importance of understanding the factors that influence this academic dishonesty should also be accompanied by logical thinking on how to overcome it [6], [7], [5], and [8].…”

“…According to [5] there are several methods to reduce student academic dishonesty, such as applying heavier punishment and using more supervisors during the exam. In addition, [8] stated, the weak imposition of sanctions to the perpetrators of academic dishonesty caused the perpetrator to have more room and chances to commit academic dishonesty, furthermore the lack of lecturers' understanding of the importance of sanctions also affected the act of academic dishonesty among students.…”

Budaya Organisasi, Perilaku Disfungsional Dan Kinerja Pada Tahap Perencanaan Anggaran

“…Nilai suatu budaya organisasi ikut mempengaruhi pengukuran kinerja yang memberikan dampak yang baik dan juga dampak terhadap perilaku disfungsional sebagai akibat dari budaya yang dianut oleh organisasi. Mengubah kultur budaya organisasi merupakan masalah yang paling utama untuk mencegah penyimpangan perilaku (Aprilisanda, Yuhertiana, & Priono, 2018). H2: Budaya organisasi berpengaruh terhadap perilaku disfungsional.…”