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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 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 Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA) Taxpedia
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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Inovasi Edukasi Akuntansi Berbasis Gamifikasi: Implementasi Rally Game dan Tricoin hunt untuk Meningkatkan Literasi Siswa SMA Ivander Adi Jaya; Nicholas Chang; Luky Patricia Widianingsih
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 8 No. 1 (2026): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v8i1.6517

Abstract

Rendahnya literasi akuntansi di kalangan siswa SMA/K (Sekolah Menengah Atas dan Sekolah Menengah Kejuruan) sederajat di Indonesia menjadi permasalahan yang mendesak untuk diatasi, mengingat kesenjangan yang signifikan antara tingkat inklusi keuangan yang tinggi dengan tingkat pemahaman konsep akuntansi dan keuangan dasar yang masih jauh dari memadai di kalangan generasi muda. Metode pembelajaran akuntansi konvensional yang bersifat satu arah dan teoritis terbukti kurang efektif dalam membangun pemahaman yang mendalam serta menumbuhkan minat siswa terhadap akuntansi secara berkelanjutan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi akuntansi dasar siswa SMA/K melalui pendekatan gamifikasi berbasis game-based learning dalam format kompetisi Run Accounting and Investment (RAISE) 2025 yang diselenggarakan oleh Accounting Student Union, Program Studi Akuntansi Universitas Ciputra Surabaya. Metode yang diterapkan mencakup tahap sosialisasi, pelatihan melalui dua format permainan edukatif yaitu Rally games dan Tricoin hunt. Kegiatan ini diikuti oleh 77 tim siswa SMA/K dari seluruh Indonesia. Hasil menunjukkan bahwa pendekatan gamifikasi berhasil menghadirkan pengalaman belajar akuntansi yang interaktif, kompetitif, dan bermakna, ditandai dengan tingginya antusiasme dan keterlibatan aktif peserta sepanjang kegiatan berlangsung, serta respons positif yang ditunjukkan seluruh peserta termasuk tim yang tidak berhasil lolos ke babak selanjutnya.
THE TWO SIDES OF LEADERSHIP: WHEN GENDER AND CEO EXPERIENCE SHAPE THE CAPITAL STRUCTURE OF THE ENERGY SECTOR Luky Patricia Widianingsih; Catharine Felicia
Research In Management and Accounting (RIMA) Vol. 9 No. 1 (2026): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v9i1.7647

Abstract

Capital structure decisions are an essential aspect of corporate financial strategy, particularly in the energy sector, which is characterized by high risk and substantial investment needs. In this context, internal factors such as CEO characteristics, profitability, and liquidity play important roles in financing decisions. This study focuses on the influence of CEO gender, CEO tenure, profitability (Return on Assets / ROA), and liquidity (Current Ratio) on leverage (Debt-to-Equity Ratio / DER) in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. The results show that CEO gender has a significant positive effect on leverage (DER), while CEO tenure and liquidity have significant negative effects on leverage (DER). Profitability, however, does not have a significant impact. These findings emphasize that in energy sector companies listed on the IDX, considerations of leadership characteristics and the company's internal financial condition are key determinants in capital structure decisions.    
Strategi Optimalisasi Nikel Kadar Rendah untuk Ketahanan Cadangan Tambang di PT Koninis Fajar Mineral Muhammad Najmi Ar Ramadan; Luky Patricia Widianingsih; William Santoso
Jurnal Manajemen dan Pemasaran Digital Vol. 4 No. 2 (2026): Jurnal Manajemen dan Pemasaran Digital (April - Juni 2026)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v4i2.668

Abstract

Indonesia possesses the world’s largest nickel reserves, which are heavily dominated by laterite ores consisting of high-grade saprolite and low-grade limonite. A long-standing over-reliance on saprolite accelerates the depletion of high-grade reserves and threatens the long-term sustainability of mining operations. In response to national downstreaming policies (Law No. 3/2020), mining companies are compelled to transform their operational governance. This study aims to analyze in depth the formulation, implementation, and critical success factors of low-grade nickel optimization strategies at PT Koninis Fajar Mineral (PT KFM). Adopting a qualitative approach with an exploratory-evaluative case study design, data were gathered through semi-structured in-depth interviews with strategic management and technical teams, field observations, and document analysis, which were subsequently analyzed using thematic analysis. The findings demonstrate that the low-grade nickel optimization strategy at PT KFM represents a systemic transformation from the traditional approach of grade maximization toward value-based mining and a variability-controlled system. The utilization of limonite ore successfully extends the mine life (resource longevity) and enhances reserve utilization. However, the successful implementation of this strategy is challenged by strategic tension between short-term production target pressures (throughput preservation) and the necessity of maintaining quality stability (quality preservation). The gap between planning and field execution is driven not only by geological uncertainty but also by operational system limitations that remain reactive, information fragmentation regarding quality data (QAQC time-lag), and human resource resistance at the field operator level. The novelty of this study lies in shifting the perspective of low-grade nickel optimization toward a socio-technical system approach that integrates the Resource-Based View (RBV) and Dynamic Capabilities theories, alongside formulating a three-phase transformation roadmap (Stabilization, Digitalization, and Proactive phases) that prioritizes change management enforcement. Keywords: nickel, low-grade, dynamic capabilities, systemic transformation
TAX AVOIDANCE AND FINANCIAL DISTRESS: A THREAT TO FIRM QUALITY? Nicklaus Stanley; Luky Patricia Widianingsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19736

Abstract

Tax avoidance has become an ongoing issue because it has a negative social impact on a country. Unlike previous studies that examined the direct effects of tax avoidance, this study adds financial distress as a moderating variable. In this regard, this study aims to obtain empirical evidence regarding the effect of corporate tax avoidance on firm quality. This study focuses on the consumer cyclical sector and uses secondary data obtained from firms’ financial reports. The analysis method used is moderated multiple linear regression analysis. The results show that tax avoidance has a significant negative effect on firm quality. Financial distress acts as a quasi-moderator, in which this condition strengthens the negative relationship between tax avoidance and firm quality, and has a positive effect on firm quality itself. Theoretically, this study enriches the tax avoidance literature by examining its impact on corporate quality, particularly in conditions of financial distress. Practically, the findings of this study also provide guidance for management to balance tax avoidance strategies with the internal conditions of the company.
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 Caitlyn Naomi Chandra Catharine Felicia Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Cliff Kohardinata 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 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 Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina 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 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 William Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto