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All Journal International Journal of Educational and Life Sciences (IJELS) Jurnal Ekonomi dan Bisnis Jurnal Abdi Citra
Muliyani
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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The Influence of Green Accounting and Corporate Social Responsibility Publications on Corporate Social Responsibility Disclosure with Financial Performance as a Moderating Variable Intan Rahma Sari; Muliyani; Sri Putri Winingrum W.A
International Journal of Educational and Life Sciences Vol. 3 No. 3 (2025): March 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v3i3.417

Abstract

The purpose of this study is to evaluate the "Effect of Green Accounting and Corporate Social Responsibility Publication on Corporate Social Responsibility Disclosure with Financial Performance as a Moderating Variable" in non-cyclical consumer and energy sector companies listed on the Indonesia Stock Exchange in 2018 to 2022. Based on the data analysis in the previous chapter, the following conclusions can be drawn, Green Accounting has no effect on Corporate Social Responsibility Disclosure, CSR Publication has no effect on Corporate Social Responsibility Disclosure, Green Accounting and CSR Publication have an effect on Corporate Social Responsibility Disclosure, Financial Performance does not moderate the effect of Green Accounting on Corporate Social Responsibility Disclosure, Financial Performance does not moderate the effect of Publication on Corporate Social Responsibility Disclosure.
FAKTOR – FAKTOR PENDORONG MAHASISWA MEMILIH BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Empiris Mahasiswa S1 Akuntansi) Intan Rahma Sari; Aura Zahra Al Januar; Nayla Regita Cahyani; Sri Putri Winingrum W.A; Muliyani
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.129

Abstract

This study aims to examine the influence of motivation, self-efficacy, and taxation knowledge on accounting students’ interest in pursuing a career as tax consultants. This research employs a quantitative approach with purposive sampling. Data were collected through questionnaires distributed to 100 accounting students. The independent variables in this study are motivation, self-efficacy, and taxation knowledge, while the dependent variable is career interest as a tax consultant. Multiple linear regression analysis is used to assess the relationship between the independent and dependent variables. The findings indicate that motivation, self-efficacy, and taxation knowledge significantly and positively affect students’ interest in pursuing a career as tax consultants.
EFEKTIVITAS EDUKASI PEMBUKUAN DASAR DAN PENINGKATAN LITERASI KEUANGAN SISWA SMK IPTEK Sri Putri Winingrun; Muliyani; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.376

Abstract

Financial literacy among Indonesian youth remains low; for example, a 2024 survey reports a national financial literacy index of only around 65.4%. Vocational high school (SMK) students, as future workforce and entrepreneurs, require basic bookkeeping skills for personal financial management. This community service program provided education in basic bookkeeping as a foundation of personal financial management. Activities included financial literacy education, training in recording simple transactions, guided bookkeeping practice, and evaluation of learning outcomes. Post-program evaluation showed significant improvements in participants’ financial knowledge and bookkeeping abilities. Students gained a better understanding of debit-credit concepts, ledgers, and trial balances, and became proficient in using technology tools (e.g. spreadsheets or basic accounting software) for financial record-keeping. These results are consistent with similar service programs reporting enhanced student competence in using digital accounting applications after training. The program underscores the importance of financial literacy education and practical bookkeeping as foundational competencies for youth financial management.
Co-Authors Aura Zahra Al Januar Intan Rahma Sari Nayla Regita Cahyani Sri Putri Winingrum W. A. Sri Putri Winingrun