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All Journal Sustainable : Jurnal Akuntansi Sciences du Nord Economics and Business
Khairul Mujahidi
Universitas Mataram
Economics, Econometrics & Finance

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The Role of Self-Efficacy in Higher Education Students for Human Resource Development: A Systematic Literature Review Dinis Cahyaningrum; Tifani Dame Hasany; Khairul Mujahidi; Ni Wayan Adelia Mutiara Asri
Sciences du Nord Economics and Business Vol. 3 No. 01 (2026): Sciences du Nord Economics and Business
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71238/sneb.v3i01.128

Abstract

Academic self-efficacy is an important factor that influences students’ academic success, persistence, and professional competency development in higher education. However, previous studies have mainly focused on academic achievement and motivation, while limited studies have discussed its contribution to human resource development using the integration of Social Cognitive Theory (SCT) and Social Cognitive Career Theory (SCCT). Therefore, this study aims to analyze the role of academic self-efficacy in supporting academic achievement, student persistence, and human resource development among higher education students. This study used a descriptive qualitative approach through a literature review by analyzing previous studies from books, journal articles, and academic publications. The data were analyzed using thematic analysis to identify major themes and relationships among previous findings. The results showed that academic self-efficacy positively influences motivation, learning engagement, academic persistence, career readiness, adaptability, and employability skills. The novelty of this study lies in integrating SCT, SCCT, and Human Resource Development (HRD) perspectives to explain the broader role of academic self-efficacy in preparing adaptive and competitive human resources in higher education.
Biaya atau Investasi? Analisis Akuntansi Sosial terhadap Kesejahteraan Karyawan Fety Aptasari; Muhammad Helmi Falah; Baiq Krisnina Maharani Putri; Ely Windarti Hastuti; Khairul Mujahidi
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30977

Abstract

This study aims to analyze how employee well-being is interpreted and represented in social accounting practices, particularly in the debate over whether employee-related expenditures are positioned as costs or investments. This study uses a qualitative approach with a case study design at PT Unilever Indonesia for the 2022–2024 period. Data were obtained from annual reports and sustainability reports, then analyzed using thematic content analysis to identify patterns in narratives, measurement, and accounting recognition related to employee well-being. The results show that the company consistently allocates resources for fair remuneration, competency development, occupational health and safety, mental well-being, and diversity and inclusion. These practices are supported by measurable and transparent quantitative indicators. However, all employee-related expenditures remain recorded as operating expenses in the financial statements. This finding reveals a duality of representation: strategically, well-being is framed as an investment in human capital, but technically, accounting still treats it as a current-period expense. This research emphasizes the importance of developing a more humanistic social accounting approach to representing human value within organizations
Co-Authors Baiq Krisnina Maharani Putri Dinis Cahyaningrum Ely Windarti Hastuti Fety Aptasari Muhammad Helmi Falah Ni Wayan Adelia Mutiara Asri Tifani Dame Hasany