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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 JURNAL PENDIDIKAN TAMBUSAI Journal on Education Research In Management and Accounting (RIMA) Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif 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) Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Journal of Education Research Jurnal Locus Penelitian dan Pengabdian SENGKUNI Journal (Social Science and Humanities Studies) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Luky Patricia Widianingsih
Universitas Ciputra
Religion 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

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INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION Sietas, Syarine Geannah; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3032

Abstract

Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables.Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25.Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.
PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN Vlaviorine, Emelie; Widianingsih, Luky Patricia
Jurnal Akuntansi Kontemporer Vol. 15 No. 2 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i2.4423

Abstract

Research Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs.Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26.Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance.
BERPENGARUHKAH BOC EKS POLITIK TERHADAP PENGUNGKAPAN CSR PERUSAHAAN SEKTOR ENERGI DAN BASIC MATERIALS? Wimelson, Sean Reynard; Widianingsih, Luky Patricia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4503

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris yang memiliki koneksi politik terhadap luasnya pengungkapan Corporate Social Responsibility (CSR) perusahaan energi dan basic materials. Sampel penelitian ini menggunakan metode purposive sampling, sehingga terdapat 22 perusahaan sektor energi dan bahan dasar yang memenuhi syarat untuk dijadikan sampel penelitian. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris yang mempunyai koneksi politik berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian selanjutnya dapat menggunakan indeks pengungkapan CSR lain seperti GRI untuk mendapatkan perspektif berbeda dan potensi perolehan sampel yang lebih besar.
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.
EFEK SUBSTITUSI PERTUMBUHAN PINJAMAN PEER-TO-PEER (P2P) TERHADAP PERTUMBUHAN KREDIT BANK KONVENSIONAL DI INDONESIA Kohardinata, Cliff; Widianingsih, Luky Patricia
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.735

Abstract

Peer-to-peer (P2P) platforms have developed rapidly in the financial industry in Indonesia. The rapid P2P Platform influences the banking sector in Indonesia so that it is important to examine the effect of P2P loan growth on banking credit growth from various perspectives to gain a deeper understanding. This study aims to examine the effect of peer-to-peer (P2P) loan growth on the credit growth performance of conventional banks in Indonesia from July 2019 to March 2020 using data from 33 provinces in Indonesia. The results of this study indicate that P2P loan growth has a significant negative effect on overall banking credit growth.Key words: P2P, peer-to-peer, Fintech, Banking Credit, Loan
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.
Co-Authors Adellia Mustikasari Alexandre Desousa Guterres Alexandre Desousa Guterres Anastasia Filiana Ismawati Anastasia, Michelle Anggun Prasasti Aulia Valencia Djunawan Bambang Tjahjadi Boediono, Philipo Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Fanny Septina Felicia Vanessa Wijaya Gunardi, Ega Jenny Jacqueline Vania Wardhani Jacqueline, Jacqueline Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Karundeng, Frandy Efraim Fritz Kazia Laturette Kelvin Yauri Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Muludi, Adam As’ad Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Renata, Madeline Riyono , Kenley Maccauley Riyono, Kenley Maccauley 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 Vlaviorine, Emelie Waluyo, Louis Wibowo, Michelle Charline Wiliam Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto