Article Per Year (5 Year)
p-Index From 2021 - 2026
9.629
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 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 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) 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

Published : 76 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 76 Documents
Search

 4   5   6   7   8 
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.
Triggering Turbulence: How Trump’s Tariff Talk Shook the Markets Riyono, Kenley Maccauley; Stanley, Nicklaus; Easter, Rafael Savio; Adijaya, Vincent; Purnomo, Ruben Putranto; Widianingsih, Luky Patricia
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 16 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v16i1.1658

Abstract

On April 2, 2025, President Donald J. Trump imposed a 32% import tariff on Indonesia, triggering significant stock market volatility and global panic. This study aims to provide empirical evidence on whether there are significant differences in aggregate and cumulative abnormal returns before and after Trump’s reciprocal tariff policy announcement. The research adopts an event study approach, using a sample comprising all companies across 11 sectors listed on the Indonesia Stock Exchange. The findings indicate that the Indonesian capital market responded negatively and significantly to Trump’s tariff announcement. This is reflected in a significant decline in the Aggregate Abnormal Return (AAR) on the first day following the announcement. The decline is also evident in the Cumulative Aggregate Abnormal Return (CAAR), which illustrates the aggregate market losses accumulated during the event window. However, the drop in AAR and CAAR lasted only for two days post-announcement, after which signs of recovery emerged from the third to the fifth day. Further analysis of sectoral Abnormal Returns (AR) shows that most sectors closely linked to international trade activities experienced a significantly negative decline in AR.
Dari Teknologi Menuju Keberlanjutan: Peran Kesiapan Digital Dunia terhadap Indeks Tujuan Pembangunan Berkelanjutan dengan Kontrol Kualitas Lingkungan Chang, Nicholas; Patricia Widianingsih, Luky
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): 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.v8i2.10259

Abstract

This study aims to analyze the effect of digital readiness on the achievement of Sustainable Development Goals (SDGs) by considering environmental quality as a control variable. Digital readiness is represented by the Network Readiness Index (NRI), while environmental quality is measured using the Environmental Performance Index (EPI). This study uses a quantitative approach with cross-country secondary data. Multiple linear regression analysis was used to test the relationship between variables. The results show that digital readiness has a significant positive impact on SDG achievement after being controlled for environmental quality, indicating that improving a country's digital capabilities contributes to sustainable social, economic, and environmental progress. These findings reinforce the Social-Technical Systems Theory (STST), which explains that the interaction between technical systems and socio-environmental systems is key to achieving global sustainability. In practical terms, the results of this study have policy implications that governments need to integrate the digital transformation agenda with sustainable development strategies through the strengthening of inclusive digital infrastructure. Synergy between technology investment and environmentally friendly policies is expected to accelerate the overall achievement of the 2030 SDGs.
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 Adijaya, Vincent 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 Easter, Rafael Savio Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Ezar, Abraham Romamti 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 Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Nicklaus Stanley Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Purnomo, Ruben Putranto 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