<![CDATA[This study examines the effect of students' attitudes on knowledge-sharing behavior among accounting students in Jayapura using a quantitative causal research design complemented by descriptive analysis. The study population comprised university students in Jayapura, and respondents were selected using a purposive sampling technique. Primary data were collected through questionnaires, resulting in 61 usable responses from accounting students. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS through the evaluation of the measurement model (outer model) and structural model (inner model). The results show that students' attitudes have a positive and significant effect on knowledge-sharing behavior, indicating that students with more favorable attitudes toward knowledge sharing are more likely to engage in knowledge-sharing activities. The findings also highlight the importance of creating a supportive academic environment that encourages interaction, collaboration, and knowledge exchange among students. This study provides practical implications for lecturers, curriculum designers, and educational planners in developing learning strategies that promote knowledge-sharing practices and integrate them into academic activities. In addition, the findings contribute to the literature on knowledge sharing and intellectual capital development in higher education.]]>
