Article Per Year (5 Year)
p-Index From 2021 - 2026
10.987
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Abadimas Adi Buana Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal on Education Research In Management and Accounting (RIMA) Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi Journal of Economics and Business UBS Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Education Research Jurnal Locus Penelitian dan Pengabdian SENGKUNI Journal (Social Science and Humanities Studies) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management Jurnal Manajemen dan Pemasaran Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Analisa: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA) Taxpedia
Luky Patricia Widianingsih
Universitas Ciputra
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 83 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 83 Documents
Search

 5   6   7   8   9 
Do Government Efforts and Commitments Affect the SDGs? Widianingsih, Luky Patricia; Riyono, Kenley Maccauley
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2296

Abstract

This study aims to examine the influence of three pillars of government efforts and commitment on the Sustainable Development Goals index. The three pillars are Transformation, Coordination and Multilateralism. Knowledge related to country policies should be improved to boost effectiveness to achieve better sustainable development goals. The research sample includes 74 countries around the world that have implemented Sustainable Development Goals practices so that they have a Sustainable Development Goals index achievement value and a Government Efforts and Commitment index value for the index performance period of 2023. The analysis method uses multiple regression in STATA. The results showed that only the Transformation variable had a significant effect on the achievement of the Sustainable Development Goals index, but the Coordination and Multilateralism variables had no effect. This finding confirms that comprehensive changes in sectoral policies, accompanied by concrete long-term strategic actions from all parties, are the hallmarks of the government's efforts and commitment.
Is There God in Postmodern Accounting? Patricia Widianingsih, Luky; Kohardinata , Cliff
Journal of Education Research Vol. 4 No. 3 (2023)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v4i3.448

Abstract

The postmodern ethos is pervasive in various aspects including education, accounting in particular. This is certainly a challenge for the practice of education as what is ultimately given to students. The purpose of this study is to reflect on how accounting students interpret several terminologies that are closely related to their professional world in the postmodern world. The research site was conducted during the learning process of the Management Accounting course. The participants involved were nine students. The reflection session is carried out in the last two weeks before the end of the semester. The results of the students' reflections were analyzed reflectively by the researcher. The expressed and implied meanings of their reflection stories are fully understood, including how they express and convey them in front of other class participants. Researchers make memos, note important meanings, categorize them to compile findings and present them as a final synthesis of meaningful findings. This process is like the spiral data analysis for a qualitative study. The findings found that the students have tried to integrate their faith and beliefs in God’s sovereignty in the search for worldly knowledge accounting. The findings of this study indicate that during the challenges of the postmodern world, the students who participated in this study were still able to show traces of their spiritual and religious meaning expressions in looking at several issues that are closely related to the reality of their future profession.
Literasi Keuangan dari Drama Korea: Studi Netnografi Atas Konstruksi Nilai Widianingsih, Luky Patricia; Kohardinata, Cliff
Journal of Education Research Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v5i1.844

Abstract

Gempuran gelombang Korea melalui sajian konten Dramanya berpotensi menghadirkan konstruksi nilai seperti terkait dengan literasi keuangan. Tujuan penelitian ini adalah untuk mendalami bagaimana Drama Korea mengkonstruksikan literasi keuangan dan bisnis dari masyarakat. Metode penelitian yang digunakan adalah netnografi, suatu studi etnografi berbasis internet dengan pengamatan atas realitas digital pada komunitas online. Analisis data dari dokumentasi tangkapan digital melalui tahapan proses kategorisasi tema dan proses iterasi interpretasi sehingga makna nilai yang terkandung dari realitas virtual tersebut dapat ditemukan. Hasil penelitian mengkonstruksikan bahwa literasi keuangan dipahami sebagai suatu koneksi integrasi dari pengetahuan, keterampilan dan keyakinan seseorang dalam keuangan yang secara sadar kemudian memberikan arah pada sikap dan perilaku mereka dalam mengambil keputusan dan mengelola keuangan dalam balutan kesadaran spiritual dan religius. Makna ini memberikan suatu perspektif yang beyond mengindikasikan bahwa tujuan pengelolaan keuangan tidak hanya demi mencapai suatu pemenuhan kebutuhan akan kesejahteraan materialistik saja, namun juga demi mencapai suatu pemenuhan kesadaran akan perannya sebagai makhluk ciptaan Tuhan.
RELIGIOSITY AND SUSTAINABLE DEVELOPMENT GOALS: DOES IT MATTER? Riyono , Kenley Maccauley; Widianingsih, Luky Patricia
Jurnal Review Pendidikan dan Pengajaran Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.23750

Abstract

Introduction/Main Objectives: This paper explores the impact of religiosity on sustainable development goals across 127 countries. Recently, there has been growing concern about the role of religion in society, as many developed countries have fewer religious followers compared to developing ones. Background Problems: Some evidence suggests that countries with lower levels of religiosity tend to have higher quality of life and a healthier environment. However, religiosity should encourage people to preserve both the social and natural environment. Therefore, it is worth investigating if religiosity serves as a driver for environmental stewardship. Novelty: Previous research has focused on various factors that influence sustainable development goals, but the contribution of religiosity to sustainable development goals has not been extensively examined. Research Methods: This research used multiple linear regression to analyze the current issue, based on religiosity data obtained from CEOWORLD and the Global Business Policy Institute across 127 countries. Finding/Results: Religiosity has a significant negative effect on Sustainable Development Goals. Additionally, GDP was used as a control variable, and the results showed a positive impact on sustainable development goals. Conclusion: The findings of this study provide an implication so that the state in realizing its sustainable development goals together with all its apparatus including religious leaders to have an aligned perspective in executing various programs in realizing the goals of the SDGs.
Three Phases of Human Development Index Towards Global Common Stewardship Based on Environmental Kuznets Curve Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2297

Abstract

The purpose of this study is to examine the effect of economic development (represented as the human development index) on environmental degradation (represented as global commons stewardship) with income level phase separation based on the Environmental Kuznets Curve to find out whether there is environmental policy during economic development. Environmental degradation is one of the urgent problems that must be addressed before it is too late. Every country should have a more environmentally oriented outlook apart from economic development. The research model test was carried out using multiple linear regression methods in STATA. The results of the study show that no country has succeeded in having a good environmental level with high economic development. Environment policy needs to be implemented in every country to maintain the ecosystems on earth during economic development. So far, it is evident that each country has paid little attention to its surrounding environment and has only focused on economic development.
Women in the Boardroom: A Catalyst for Tax Avoidance? Stanley, Nicklaus; Widianingsih, Luky Patricia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5205

Abstract

Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financial sector from 2021 to 2023 using the panel data regression approach. The results of this research study show that board gender diversity is associated with increased corporate tax avoidance practices. The controlled variables, firm size and leverage, do not significantly affect tax avoidance practices, whereas profitability has a significant positive effect. This result aligns with the critical mass theory in which a small proportion of female directors on the board cannot influence the decision-making process of a firm since they will just be ignored.
Strategi Pemasaran Produk Baru BNI Kids Mobile dalam Upaya Meningkatkan Kesadaran Menabung pada Anak Sejak Dini Adam As’ad Muludi; Luky Patricia Widianingsih
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8389

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana fitur desain dan strategi pemasaran aplikasi mobile banking ramah anak, BNI Kids Mobile, dapat membentuk kebiasaan menabung dan meningkatkan literasi keuangan pada anak usia 8–15 tahun. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, melibatkan wawancara mendalam kepada anak-anak, orang tua, serta pihak pendukung lain seperti guru dan komunitas parenting. Pengolahan data dilakukan secara tematik dengan menggunakan software NVivo 12 untuk memetakan node, membangun relasi antar-node, serta menyusun matriks yang menghubungkan temuan lapangan dengan teori utama Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). Hasil penelitian menunjukkan bahwa desain visual yang cerah dan interaktif, penggunaan gamifikasi, dan narasi edukatif yang menarik menjadi faktor kunci dalam meningkatkan minat dan konsistensi anak menabung. Orang tua memerlukan kontrol yang fleksibel dan keamanan digital yang kuat. Kesimpulan dari penelitian ini adalah bahwa strategi pemasaran yang efektif melibatkan kolaborasi dengan sekolah dan komunitas parenting, serta penggunaan promosi digital yang berbasis visual dan emosional, yang bersama-sama mampu membangun adopsi aplikasi sekaligus menanamkan nilai edukatif sejak dini.
Unveiling Tax Avoidance: The Mediating Role of Sustainability Reporting Quality in Board Influence Ezar, Abraham Romamti; Widianingsih, Luky Patricia
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.2686

Abstract

This study investigates the effect of board size on tax avoidance in Indonesian public companies, with sustainability reporting quality (SRQ) as a mediating variable. Using panel data from 48 energy sector firms listed on the Indonesia Stock Exchange from 2017 to 2023, multiple linear regression analysis is employed. Drawing on agency theory, this study examines whether board size enhances monitoring effectiveness and reduces information asymmetry, thereby constraining managerial tax behavior. The results show that board size does not have a significant direct effect on tax avoidance, indicating that governance structure alone is insufficient to influence complex tax decisions in capital-intensive industries. However, board size has a significant positive effect on sustainability reporting quality, suggesting stronger oversight and improved disclosure quality. Despite this, sustainability reporting quality does not have a significant effect on book–tax differences, and its mediating role in the relationship between board size and tax avoidance is rejected. Among control variables, only profitability ROA significantly affects tax avoidance, highlighting financial performance as the dominant agency-related driver of managerial tax decisions. Overall, the findings suggest that agency pressures arising from profitability outweigh governance and sustainability disclosure mechanisms in shaping corporate tax behavior.
Carbon Emissions In Asia: The Role Of Renewable Energy, Non-Renewable Energy, Carbon Tax, And Net-Zero Emissions Commitments Kenley Maccauley Riyono; Luky Patricia Widianingsih
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7277

Abstract

Net-zero emissions are the main target for countries to immediately address the current carbon emission problem due to the degradation of the natural environment. Asia is the largest emitter of carbon emissions and the largest user of energy. Most of these carbon emissions result from the excessive use of non-renewable energy as the main energy input. Renewable energy is believed to have a dual effect of reducing carbon emissions and replacing the role of non-renewable energy. The transition is an important issue nowadays for countries supported by domestic climate policies and country commitments. The purpose of this study is to determine whether renewable energy, non-renewable energy, carbon tax, and net-zero emissions will affect carbon emissions. The results show that renewable energy and net-zero emissions have a negative significant effect, non-renewable energy has a positive significant effect, and carbon emission has no significant effect on carbon emissions in Asia. Even so, the implication of this research is as input and consideration for countries to transition to sustainable energy sources and strengthen the design of carbon tax to be more effective along with the country's commitment. The sample used is 36 countries in Asia from 2011-2020. The method used is panel data analysis to determine the effect.
Profitability Meets Responsibility: The Role Of Board Gender Diversity In Shaping Corporate Tax Avoidance Behaviour Nicklaus Stanley; Luky Patricia Widianingsih
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7909

Abstract

The diversity of the board of directors plays a critical role in the tax avoidance behaviour of a firm. However, up to date, there are no consistent findings regarding the effect of female directors on firms’ tax avoidance practices. Therefore, this research aims to obtain the latest empirical evidence as to whether board gender diversity plays a moderating role in the effect of profitability on corporate tax avoidance in the financial sector. This research uses secondary data obtained from financial companies’ annual and financial reports which are readily available on the IDX website and the company’s website from 2021 to 2023 using the panel data regression with moderation approach. The findings of this research analysis show predictor moderation, where board gender diversity acts as a predictor. Furthermore, board gender diversity and profitability are positively correlated to tax avoidance, whereas leverage and firm size do not affect the tax avoidance behaviours of financial companies.
Co-Authors Adam As’ad Muludi Adellia Mustikasari Alexandre Desousa Guterres Alexandre Desousa Guterres Anastasia Caroline Jaby Anastasia Filiana Ismawati Anastasia, Michelle Anggun Prasasti Aulia Valencia Djunawan Bambang Tjahjadi Boediono, Philipo Caitlyn Naomi Chandra Catharine Felicia Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Ezar, Abraham Romamti Fanny Septina Felicia Vanessa Wijaya Gunardi, Ega Jenny Ivander Adi Jaya Jacqueline Vania Wardhani Jacqueline, Jacqueline Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Karundeng, Frandy Efraim Fritz Kazia Laturette Kelvin Yauri Kenley Maccauley Riyono Kenley Maccauley Riyono Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Michelle Charline Wibowo Muhammad Najmi Ar Ramadan Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Nicholas Chang Nicholas Chang Nicklaus Stanley Nicklaus Stanley Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Rafael Savio Easter Renata, Madeline Riyono , Kenley Maccauley Riyono, Kenley Maccauley Ruben Putranto Purnomo Salim, Wijaya Sapatra, Enrico Fendy Sietas, Syarine Geannah Stanley, Nicklaus Steven Sanjaya Subandi, Lucky Syarine Geannah Sietas Talahaturusun, Jevan Andreas Tjoa, Eveline Viendra Vianney Parameswara Ali Vincent Adijaya Vlaviorine, Emelie Waluyo, Louis Wiliam Santoso William Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto