The Effect of Religiosity on Learning Ethics in Serious Gaming Environments

The multi-disciplinary literature on ethics asserts that the relationship between religiosity and ethical perceptions and judgements is an under-researched topic. Despite its importance, few studies have examined the relationship between religiosity and the learning of business ethics. This research investigates whether religiosity is conducive to the learning of business ethics in a digital learning environment: a serious 3D ethics game. A cross-sectional survey was conducted on 302 final-year students from two different academic institutions based in the UK. The results of a structural equation modelling analysis suggest that religiosity does not inform the ethical perceptions and decisions of religious individuals in digital learning environments. Religious individuals perceive the utilitarian aspects of a serious game such as ease of use to be more important for learning ethics than religion. In contrast, less religious individuals perceive the hedonic aspects of a serious game to be a key catalyst for enhancing the learning of ethics.

Value Co-Creation in the Sharing Economy Platform: The Role of Ethical Perceptions

This study aims to determine the effects of consumer participation on value co-creation with consumers’ ethical perceptions as a mediation of the sharing economy platform in Indonesia. The research design used a quantitative method with a descriptive approach. The sampling technique used convenience sampling with 287 respondents. A questionnaire was utilized as the data collecting technique. SmartPLS was applied as the analysis tool. The results showed that consumer participation has a significant effect on ethical perceptions and value co-creation and ethical perceptions affect value co-creation significantly. Furthermore, this research proof that ethical perceptions mediate the positive relationship between value co-creation on the sharing economy platform in Indonesia. This research enrich and strengthen the role of consumer ethical perceptions and consumer participation in creating value co-creation that provides value for both consumers and service providers based on Service-Dominant Logic (Vargo and Lusch, 2008).

PENGARUH PERSEPSI ETIS DAN RELIGIUSITAS TERHADAP NIAT UMKM MELAKUKAN PINJAMAN ONLINE PADA MASA COVID-19

The high of the online loan platforms growth is a solution for MSME to raising fund during the Covid-19 pandemic. However, online loans are known have unethical business process and violate religious value. This study was conducted to capture whether a person’s ethical and religious perceptions can reduce the intention to make an online loan. This study uses questionnaires to collect data and snowball sampling method to get sample. This study uses multiple regression analysis to analize the data. This study found two results. First, ethical perceptions can reduce the intention to make online loans. Second, religiousity has no effect on intention to make online loans. The implication of this research is that borrowers use their ethical perception to reduce ther intention to make online loans rather than their religious values. Therefore, online loans platforms should increase ethical value in their business processes by not charging too high interest and more humane collection process.

Persepsi Mahasiswa dan Kepatuhan Pembayaran Pajak Kendaraan di Kota Samarinda

This study aims to investigate the perception of compliance of individual vehicle taxpayers in paying their vehicle taxes which are influenced by individual internal factors. Internal factors used are the level of tax understanding, perceptions about the tax system and government, the effectiveness of the tax system as well as the ethical perceptions that individuals have. The results of the survey through questionnaires and data analysis from 93 multiple linear regressions indicated that the internal factors that individuals had regarding the perception of vehicle tax tended to affect their compliance with paying vehicle taxes. The results of this study then have practical implications on the availability of evidence for the government to design relevant vehicle tax systems and regulations because it can give rise to the perception of obedient individuals in paying their vehicle taxes. Keywords: tax compliance, tax system, tax regulation, tax ethics, vehicle tax

Gauging the ethical sensitivity of accounting students: the effect of money attitudes

Purpose This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money. Design/methodology/approach A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test. Findings The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students. Research limitations/implications Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas. Originality/value The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.

Ex Ante Ethical Perceptions Of Individual Taxpayers Regarding Tax Evasion

In the theory of planned behavior, a person's perception will determine his attitude. Likewise, one's perception of tax evasion will affect one's compliance in taxation. This study aims to examine the effect of tax fairness, tax culture, love of money and gender on the perception of individual taxpayers on the ethics of tax evasion. This study uses individual taxpayer respondents from KP2KP Sragen, amounting to 80 people. The data analysis technique used is multiple regression analysis. The results show that if tax fairness and tax culture increase, the perception of taxpayers regarding the ethics of tax evasion will decrease. which then encourages individual taxpayers to not comply in carrying out their tax obligations.

Knowledge and perceptions of synthetic cannabinoids among university students in Jordan

The emergence of blends of synthetic cannabinoids (SC) is an alarming public health concern in Jordan and worldwide. This study aimed to assess the knowledge and perceptions of university students of SC. A cross-sectional study employing a self-administered questionnaire was used to collect data from 1,789 university students in Jordan. The questionnaire measured the knowledge and perceptions of students of SC. Bivariate and multivariate logistic regression were used to investigate the potential predictors of good knowledge of SC. Perceptions of students regarding SC use, prevalence and availability were investigated using principal component analysis. Self-reported familiarity with SC was high (92.5%), while good knowledge was only demonstrated by (33.6%) of students. Predictors of good knowledge included being a smoker (aOR = 1.369, 95% Cl = 11.041–1.871, p = .026), an alcohol user (aOR = 2.134, 95% CI = 1.362–3.346, p = .001), being informed by traditional media (aOR = 1.367, 95% CI = 11.113–1.679, p = .003), social media (aOR = 1.241, 95% CI = 1.161–1.403, p = .021) and self-familiarity with SC (aOR = 2.499, 95% CI = 1.518–4.114, p < .0001). Students perceived SC use to be prevalent and ethically unacceptable, for religious, social, and legal reasons. There were significant differences in the ethical perceptions against the use of SC detected by gender (p < .0001), smoking (p < .0001) or alcohol use (p = .001), and being informed by both traditional media (p-.001) and social media (p = .001), but there were no differences by the level of knowledge (p = .057). Those of good knowledge and those of low knowledge did not differ on their ethical perceptions of using SC. This study showed that there was a low level of knowledge regarding SC among university students in Jordan, which may play a role in the use of SC in the country. Herein, many opportunities exist for public health education to raise awareness against SC use.