Fitriana, Rahma Dwi (2026) Memahami Academic Fraud Pada Mahasiswa Akuntansi: Studi Pendekatan Fenomenologi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to gain a better understanding of how accounting at a Public Service Agency (PTN) interprets academic fraud. This study focuses on how accounting students interpret academic fraud not only as a violation of rules, but also as an ethical dilemma influenced by academic pressure, group solidarity, and the relationship between academic integrity and the value of national defense that is the identity of the campus, so that honesty in the learning process is seen as part of national responsibility. This study employed a qualitative approach with a phenomenological method. Data were collected through in-depth interviews, observation, and documentation. The primary informants in this study were accounting students selected based on relevant experience, including active accounting students from the 2022 and 2023 intakes. To understand how students interpret and deal with situations of academic fraud, data analysis was conducted using data reduction, data presentation, and conclusion drawing and verification techniques. This resulted in a comprehensive overview of academic fraud prevention from the perspective of national defense values and accounting professional ethics. The results of this study indicate that academic fraud among accounting students at a public university (Public Service Agency) is a complex social phenomenon influenced by academic pressure, GPA demands, parental expectations, and friendship solidarity. Students interpret fraud from various perspectives, recognizing it as a violation of integrity and professional values, while justifying it as a form of togetherness. Lecturers' responses emphasized that the use of AI and jockey services exacerbates the problem of honesty and that sanctions alone are insufficient without changing the academic culture. Honesty is ultimately understood as the foundation of ethical awareness, personal integrity, and the value of national defense.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Rahma Rahma Dwi Fitriana | ||||||||
| Date Deposited: | 12 Jun 2026 07:16 | ||||||||
| Last Modified: | 12 Jun 2026 07:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53959 |
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