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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal The Messenger JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Research In Management and Accounting (RIMA) Jurnal Aplikasi Akuntansi Journal of Accounting Auditing and Business Jurnal Akuntansi Bisnis Perspektif Akuntansi Journal of International Conference Proceedings Indonesian Management and Accounting Research Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Research In Management and Accounting (RIMA)
Arthik Davianti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Perspektif Akuntansi

 1 
Praktik Pengungkapan Emisi: Studi Empiris Lima Nominator ISRA sepanjang 2007-2016 Christya Nur Febriani; Arthik Davianti
Perspektif Akuntansi Vol 1 No 1 (2018)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.262 KB) | DOI: 10.24246/persi.v1i1.p71-89

Abstract

The objective of this study is to explore emissions disclosures by five Indonesian Sustainability Reporting Awards (ISRA) nominee companies and to indicate disclosure items proper for condition in Indonesia. This research utilized a case study approach regarding five ISRA nominees during 2007-2016, which included both public and private mining companies. The study applied content analysis techniques with the Global Reporting Standard 2016 as content guidelines. The results showed indication type of industry impact towards the emission disclosures practice, particularly the extent of emissions disclosures.
Akuntabilitas melalui Transparansi dalam Perspektif Joko Widodo Ndaomanu, Dita Adelia; Davianti, Arthik
Perspektif Akuntansi Vol 7 No 3 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i3.p268-283

Abstract

This research examines the importance of accountability in central government, particularly in the context of the President of Indonesia, Joko Widodo. Accountability is the government's ability and obligation to be openly and transparently responsible for its actions and decisions. In this analysis, the research focuses on interpreting accountability through transparency according to President Joko Widodo in his state speeches using a critical discourse analysis approach. The findings indicate that President Jokowi emphasizes the importance of openness in reporting the performance of state institutions to the public, as well as transparency in conveying the government's vision and strategic steps. Jokowi also demonstrates commitments to development equality and social protection through implemented policies. Thus, President Jokowi's perspective on accountability provides valuable insights into the practice of accountability and government policies in Indonesia during his leadership. This research highlights the importance of openness and tangible actions in strengthening a leader's position as an accountable and transparent agent in governance.
MINAT MAHASISWA DAN SERTIFIKASI PROFESI Arnova, Monique; Davianti, Arthik
Perspektif Akuntansi Vol 6 No 3 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i3.p1-21

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui peran dari perencanaan karir terhadap minat mahasiswa mengambil sertifikasi, mengidentifikasi macam-macam sertifikasi profesi yang diminati mahasiswa, serta mengetahui peran program studi dalam mendukung sertifikasi profesi. Penelitian ini juga memberikan pertimbangan bagi mahasiswa untuk mengembangkan karir dengan sertifikasi profesi. Penelitian ini dilakukan di Program Studi Akuntansi FEB UKSW. Metode pengumpulan data dalam penelitian ini menggunakan mixed method melalui pembagian kuesioner kepada 100 mahasiswa dan dilanjutkan dengan wawancara 12 responden. Hasil penelitian menunjukan mahasiswa memiliki minat pada sertifikasi CPA dan CIA untuk sertifikasi di bidang akuntansi, serta sertifikasi bidang IT untuk sertifikasi di luar pendidikan mereka. Program studi berperan mendukung mahasiswa mengambil sertifikasi, baik dari segi kualitas pembelajaran, kerjasama dengan lembaga sertifikasi, serta sosialisasi yang diadakan. Mahasiswa memandang sertifikasi memberikan nilai tambah untuk karir mereka. Meskipun demikian, sebagian besar mahasiswa belum mempersiapkan diri mengambil sertifikasi karena ketidakpastian rencana karir, rendahnya niat belajar, dan kurangnya informasi yang diperoleh.
Co-Authors Alfonsa Roselina Purnomo Ariantika, Pratita Garnis Arnova, Monique Budi, Hananiel Stephen Mangku Cahyadi, Andreas Chleitosia Violen Dentya Paradisa Naibaho Chleitosia Visien Dentya Paradisa Naibaho Christina Kurnia Dewi, Stefani Christya Nur Febriani Dyah Ayu Ningrum Ellionora Novalianti Wongso Sugiarto Salim Euodia Shienny Natania Hananiel Stephen Mangku Budi Izak Yohan Matriks Lattu Jean Stevany Matitaputty Kusuma, Regina Sandra Laoli, Warman Berkat Lina Sinatra Wijaya Mahesa Deni Dwi Permana Michelia Yemima Hardwi Atmaja Monica Adiya Victorie Monika Estefani Susanto Natasia Alinsari Ndaomanu, Dita Adelia Nia Hariana Nurul Rizki Anindita Nurul Ummi Octasari Anggi Putri Odiningrum, Gracia Priska Prananingrum, Mahardika Putri Rizvanya Anugra Arighi Shahnia, Nurul Ajeng Steffi Kartika Wiwit Damayanti