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Abstrak :
ABSTRAK
Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents. The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report. Based on this, the purpose of this study is to determine what factors affect the succes of the accrual-based SAP application in the units of Bandung State Polytechnic. This research is conducted by qualitative method with emphasis on interpretive approach. Data analysis is carried out through three steps, namely: 1) Data collection, 2) Data redustion, 3) Data presentation, and 4) Decesion making or verification. The result showed that: 1) The environment/condition oriented to the application of accrual accounting is very supportive; 2) existing regulation can be applied without constraints; 3) human resources are competent; 4) software help completion of work; 5) the existing hardware already supports and in accordance with the software; 6) financial statement can be completed and sent on time.

Abstrak :
Penelitian ini bertujuan untuk mengetahui bentuk perilaku kecurangan akademik yang terjadi di kalangan mahasiswa akuntansi Politeknik Negeri Bandung. Jenis penelitian yang dilakukan adalah kuantitatif dengan metode statistik deskriptif. Penelitian ini menggunakan sampel sebanyak 100 orang mahasiswa yang diambil dari program studi D-IV akuntansi, D-IV akuntansi pemerintahan, dan D-III akuntansi. Hasil penelitian menunjukan bahwa perilaku kecurangan akademik mahasiswa akuntansi Politeknik Negeri Bandung berada dalam beberapa kriteria: mereka yang tidak pernah melakukan adalah 54%, mereka yang jarang melakukan adalah 44%, mereka yang kadang melakukan adalah 2% dan mereka yang sering dan selalu melakukan perilaku curang dalam hal akademik adalah 0%. Berdasarkan bentuk perilaku kecurangan akademik, yang paling banyak dilakukan adalah tindakan pemalsuan. ......This study aims to determine the academic fraud behavior form that occurred among accounting students of Bandung State Polytechnic. The type of research is quantitative with descriptive statistic method. This study uses 100 students as sample drawn from the D-IV accounting, D-IV government accounting, and D-III accounting study program. The results showed that academic fraud behavior of accounting students of Bandung State Polytechnic are in several criteria: those who never do are 54%, those who rarely do are 44%, those who sometimes do is 2% and those who frequently and always commit fraudulent behavior in academic terms is 0%. Based on the form of academic cheating behavior, the most common is the act of forgery.