Abstract:Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the…
moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
Abstract:Calculus of Multiple Variables is a core course in the Mathematics Education study program and plays a crucial role in developing students advanced mathematical thinking skills. Success in this course relies heavily on mastery…
astery of the prerequisite material, particularly the concepts of derivatives and integrals of functions of one variable. Therefore, understanding mathematical concepts is a fundamental aspect that determines students’ ability to understand the interrelationships between topics and solve problems systematically and logically. This study aims to describe students' conceptual understanding of multivariable calculus. The approach used is a descriptive approach with a purposive sampling technique, namely selecting research subjects based on certain criteria in the form of the highest and lowest levels of mathematical concept understanding. The results of the study indicate that students conceptual understanding varies across different materials. In the partial derivative material, students were not yet fully able to accurately represent the solution concept, especially in applying the rules for derivatives of exponential functions, so the results obtained did not conform to mathematical principles. These errors are conceptual in nature and indicate a weak grasp of certain basic concepts. However, in the material on derivatives of products of two functions and triple integrals, students demonstrated goog conceptual understanding. They were able to select, use, and apply solution procedures appropriately and systematically. This finding indicates that despite weaknesses in certain concepts, students still possess quite good procedural and conceptual abilities in the context of other problems in polynomial calculus.
Abstract:Project-Based Learning (PjBL) has emerged as an innovative educational approach that bridges the gap between theoretical knowledge and practical application. This study explores the impact of PjBL on students' learning experiences,…
xperiences, particularly in real-world engagement, collaborative teamwork, social interaction, and problem-solving skills. Findings from interviews with multiple informants highlight that PjBL provides students with new experiences beyond the traditional classroom setting, allowing them to engage directly with the school environment. Through collaborative projects, students develop interpersonal skills, enhance communication, and strengthen teamwork. Additionally, PjBL fosters adaptability and problem-solving abilities, equipping students with essential 21st-century competencies. These results align with the theoretical perspectives of Krajcik & Blumenfeld (2006) and Blumenfeld et al. (1991), which emphasize the significance of experiential learning and social interaction in deepening students’ understanding. Overall, PjBL offers a transformative learning experience by making education more meaningful, engaging, and relevant to real-world challenges
Abstract:This study aims to determine the effect of price and advertising on the consumptive behavior of students at Bandung International Women’s University in the TikTok Shop marketplace. The growing trend of consumptive behavior…
vior among students is influenced by easy access to social media and digital marketing strategies such as interactive advertisements and discount offers. This research uses a quantitative approach with descriptive and verificative methods. The sample consists of 95 respondents, students of the Business Administration Study Program (2021–2024), selected through proportionate stratified random sampling. Data were collected using questionnaires and analyzed using multiple linear regression through SPSS. The results show that (1) price has a positive and significant effect on students’ consumptive behavior, (2) advertising also has a positive and significant effect, and (3) simultaneously, price and advertising significantly affect consumptive behavior among TikTok Shop users. Therefore, competitive pricing and creative advertising strategies on TikTok Shop have been proven to increase impulsive buying tendencies among students. This research is expected to serve as a reference for digital business practitioners in designing more ethical and educational marketing strategies for young consumers.
Abstract:This study aims to determine the effect of soft skills and hard skills on the work readiness of 12th-grade students at SMK Mahardika Batujajar. This study used a quantitative approach with a survey method. The population…
in this study was all 467 12th-grade students at SMK Mahardika Batujajar. The sample size was determined using the Chocran formula with a 10% error rate, resulting in a sample size of 86 respondents. The sampling technique used was simple random sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis with the help of SPSS version 24.
The results showed that soft skills partially had a positive and significant effect on students' work readiness, with a calculated t-value of 2.493, which is greater than the t-table of 1.989, and a significance level of 0.015, which is less than 0.05. Hard skills also have a positive and significant effect on students' work readiness, with a calculated t value of 6.597 which is greater than the t table of 1.989 and a significance level of 0.000 which is smaller than 0.05. Simultaneously, soft skills and hard skills have a significant effect on students' work readiness, with a calculated F value of 144.949 which is greater than the F table of 3.11 and a significance level of 0.000 which is smaller than 0.05. The coefficient of determination value of 0.772 indicates that 77.2% of the variation in students' work readiness can be explained by soft skills and hard skills, while the remaining 22.8% is influenced by other factors outside this study.
Abstract:The identification of error types based on Newman’s Procedure includes reading, comprehension, transformation, process skills, and answer encoding. The objective of this study is to describe the analysis of students’ errors…
errors in solving mathematical logic problems based on Newman’s Procedure. This research adopts a descriptive qualitative approach involving first year students enrolled in the mathematical logic course within the Information Systems program. Data were collected through a diagnostic test administered to three students representing different levels of academic ability: one low ability student, one moderate ability student, and one high ability student. Students’ ability levels were measured based on tests covering compound propositional logic and logical operations. Data analysis was conducted by classifying errors at each stage of Newman’s Procedure, tracing the underlying factors contributing to these errors, and relating them to students’ logical reasoning abilities. Accordingly, the research method employed in this study is descriptive qualitative research. The resulting error classifications were subsequently used by lecturers as a basis for recommending improvements in instructional strategies. The results indicate that students with low ability made errors across all stages from K1 to K5, students with moderate ability tended to make errors at the case exploration and process skills stages, while students with high ability were able to complete all stages systematically and consistently. These findings confirm that the Newman Procedure is effective in mapping students’ thinking errors. Therefore, the implementation of differentiated learning strategies that emphasize problem comprehension, case exploration, and logical verification is recommended to enhance students’ reasoning abilities
Abstract:Enterobius vermicularis is a small intestinal nematode that causes enterobiasis infection. This infection is most commonly found among elementary school–aged children. The aim of this study was to describe the microscopic…
pic findings of Enterobius vermicularis eggs among first- and second-grade students of SDN 12 Langkai, Palangka Raya City, in 2025. This research employed a descriptive approach, with specimen collection carried out using the anal swab technique. Samples were examined microscopically after staining with 5% eosin solution, and observations were performed under a light microscope using 10× and 40× objective lenses. The results showed that no eggs or larvae of Enterobius vermicularis were detected in any of the samples, indicating that all samples were negative. Based on these findings, it can be concluded that no cases of enterobiasis infection were found among the first- and second-grade students of SDN 12 Langkai, Palangka Raya City.
Abstract:Entrepreneurship education has a strategic role in facing the challenges of unemployment and the low interest of the younger generation in the business world. Through entrepreneurship education, students are equipped with…
h knowledge, skills, and mental attitudes that encourage independence and creativity. This study aims to analyze the role of entrepreneurship education in producing independent, innovative, and competitive young entrepreneurs. The research method used is a qualitative approach with literature study techniques and descriptive analysis of various relevant literature sources. The results of the study show that entrepreneurship education is able to form an entrepreneurial mindset, improve risk-taking skills, and foster creativity and courage to do business in the younger generation. Entrepreneurship education that is applied systematically and contextually also contributes to building a strong character and orientation to business opportunities. The conclusion of this study emphasizes that entrepreneurship education plays an important role as a strategic means in producing young entrepreneurs who are ready to face economic challenges in the modern era.
Abstract:Understanding Islamic family law is an important aspect in Islamic law education, especially for students of the Islamic Family Law Study Program. However, in practice, various problems are still found that originate from…
m the dominance of the textual approach, the gap between classical fiqh and social reality, and the complex relationship between Islamic law and state law. This research aims to analyze the problems of understanding Islamic family law in S1 students of Islamic Family Law in Mandailing Natal by highlighting the tension between normative texts, social practices, and modern legal dynamics. This research uses a qualitative approach with a field study method (field study), through observation and analysis of empirical data associated with normative and sociological studies. The research results show that students' understanding of Islamic family law still tends to be normative-textual and not completely contextual. The maqaṣid al-syari'ah approach is offered as a methodological solution to bridge the gap, because it is able to integrate the purpose of Islamic law with the demands of social justice and protection for vulnerable groups. This research emphasizes the importance of updating the Islamic family law education approach to be more responsive to social development and modern law.
Abstract:Student brawls involving children remain a recurring social phenomenon in Indonesia and frequently result in serious criminal offenses, including those causing death. Children as perpetrators of criminal acts occupy a special…
ecial position within the criminal justice system; therefore, their criminal liability cannot be equated with that of adults. This study aims to analyze the criminal liability of children involved in brawls resulting in death and to examine the application of legal provisions in the Decision of the Tanjung Karang District Court based on the Child Protection Act and the Juvenile Criminal Justice System. The research employs normative juridical and empirical juridical approaches through the study of statutory regulations, analysis of court decisions, and interviews with law enforcement officers. The data were analyzed qualitatively to describe the implementation of juvenile criminal law. The findings indicate that child offenders may still be held criminally liable while observing the principle of the best interest of the child. Judges consider both juridical and non-juridical aspects, including the child’s role in the offense, age, psychological condition, and social inquiry reports, resulting in sanctions that emphasize rehabilitation rather than retribution. This study concludes that the application of juvenile criminal law in cases of brawls resulting in death is in accordance with prevailing legal provisions; however, improvements in the quality of case handling by law enforcement agencies are still necessary to ensure balanced and sustainable child protection and justice for victims.