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All Journal Krisna: Kumpulan Riset Akuntansi Amkop Management Accounting Review (AMAR) E-Amal: Jurnal Pengabdian Kepada Masyarakat
PUJISARI, YUSTI
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta) Pujisari, Yusti; Biyanto, Frasto; Vidyaningrum, Bunga; Affan, Junaidi
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.57-69

Abstract

In general, every student in accounting who has just taken accounting education has a positive attitude toward accounting. However, over the course of their study, the attitude is thought to change, both ini a positive and negative direction. This study aims to test whether there are differences between senior and junior accounting students in attitude towards accounting as a discipline, accounting as a group activity, accounting as a profession and accounting as a career. The research was conducted using a questionnaire adopted from Accounting Attitudes Scale by Nelson and consisted of 15 question items. Research respondents were students of one university in Yogyakarta, which consisted of first semester students (junior students) and final semester students (senior students). Total respondents obtained were 161 respondents. The research results from testing using Mann Whitney test showed that there was significantly difference in the attitude toward accounting as a discipline, accounting as a group activities, accounting as a profession and accounting as a career between yunior and senior students. The overall results of the hypothesis also show that the attitude scores of senior students are lower than those of junior students. This indicates a decrease in positive attitudes along with experience in learning accounting at the university
IMPLEMENTASI DAN EVALUASI STANDAR OPERASIONAL PROSEDUR (SOP) UNTUK PENGAJUAN DAN PERSETUJUAN KREDIT DI PT. BPR BANK BANTUL (Perseroda) Binawati, Enita; Kusumawati, Erin; Herinanto, Redy; Kurniawan, Taufan Adi; Pujisari, Yusti
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2: Mei- Agustus 2023
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v3i2.3522

Abstract

This internship activity aims to find out: (1) Standard Operating Procedures (SOP) for submitting and approving credit (credit granting) at PT BPR Bank Bantul (Perseroda). (2) Implementation and evaluation of Standard Operating Procedures (SOP) for credit application and approval. (3) As well as knowing the obstacles faced and the solutions that were carried out in implementing credit applications and approvals at PT BPR Bank Bantul (Perseroda). The method of collecting data in solving is by interview method, observation method, and by way of documentation method. The results of the internship activities show that: (1) The credit granting procedures applied at PT BPR Bank Bantul are good and in accordance with the theory. (2) Standard Operating Procedures (SOP) for credit submission and approval at PT BPR Bank Bantul are in accordance with credit elements. (3) Obstacles in granting credit at PT BPR Bank Bantul include incomplete requirements from prospective debtors, lack of understanding regarding collateral applied by banks, so that many prospective debtors have their collateral rejected by the bank, as well as false information provided by prospective debtors . To overcome these obstacles, PT BPR Bank Bantul postponed credit disbursement and reviewed and conducted another survey to ensure that the data was correct
Role of Environmental Dynamics in Moderating the Influence of Digital Leadership, Digital Transformation, and Digital Innovation on the Financial Performance of the Indonesian Energy Sector Pujisari, Yusti; Vidyaningrum, Bunga; Susliyanti, Eni Dwi; Zahara, Inna
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3079

Abstract

The energy sector in Indonesia faces dual challenges of transitioning toward clean energy and digitizing business processes. This study examines the relationships among digital leadership, digital transformation, digital innovation, environmental dynamism, and financial performance. A quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied to energy companies, complemented by qualitative data from focus group discussions (FGDs) and interviews. The findings reveal that digital innovation has a significant impact on financial performance, whereas digital leadership and digital transformation show no direct effects. Digital leadership acts as a strategic enabler by fostering transformation and innovation, but its financial impact is indirect. Mediation tests indicate that neither digital transformation nor digital innovation mediates the relationship between digital leadership and financial performance. Furthermore, environmental dynamism does not significantly moderate the relationships among the core variables, suggesting that financial outcomes are more strongly determined by internal factors than external pressures. Qualitative evidence supports this conclusion, highlighting that fluctuations in energy prices and regulatory changes exert limited influence, while internal drivers such as visionary leadership, technological readiness, and an innovation-oriented culture are more decisive. Theoretically, this study contributes to the literature on Dynamic Capabilities Theory and the Resource-Based View within the energy sector. Practically, the findings underscore the importance of strengthening digital leadership and embedding innovation into business strategy to enhance sustainable financial performance.
Co-Authors Affan, Junaidi Binawati, Enita BIYANTO, FRASTO Herinanto, Redy Kusumawati, Erin Susliyanti, Eni Dwi Taufan Adi Kurniawan, Taufan Adi Vidyaningrum, Bunga Zahara, Inna