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All Journal Jurnal Keuangan dan Perbankan Jurnal Ilmu Komunikasi Journal of Economics, Business, & Accountancy Ventura AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ACCRUALS (Accounting Research Journal of Sutaatmadja) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmiah Akuntansi Kesatuan JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Intellektika: Jurnal Ilmiah Mahasiswa Kajian Ekonomi dan Akuntansi Terapan Jurnal Komunikasi Indonesia Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Akuntansi
Lidya Agustina
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THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Agustina, Lidya; Dwi KS, Christine; Tin, Setyo
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.83

Abstract

There have been some studies related to the moral consideration by the students of accountingor auditors as well. For that reason, some factors affecting the decision making by thisprofession is important to be studied. This study investigates whether the professional contextof accounting ethical dilemmas influences accounting students’ moral reasoning. In betweensubjects experiment, 110 accounting students from a private-accredited university in Bandung,responded to ethical dilemmas faced by either auditors or corporate accountants designedto measure their deliberative moral reasoning. As expected, students in the audit conditionexhibited significantly higher deliberative moral reasoning than students in the corporateaccounting condition. This result are consistent with accounting students having moreaudit based ethical knowledge structures which do not flexibly transfer to resolving ethicalissues in the corporate accounting context.
Attribution’s Impact on Consumer Response to CSR Efforts with Trust as Moderation Wijaya, Michelle; SeTin, SeTin; Agustina, Lidya
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11050

Abstract

Purpose – This study aims to examine the influence of other-serving attributions, self-serving attributions on consumer responses to CSR efforts when moderated by consumer trust. Design/methodology/approach – This research was conducted in 2024, and the population of this study were students of the Faculty of Digital Business and Law, universities in Bandung and the sampling technique was simple random sampling. This study uses primary data collected through questionnaires in the form of Google Forms. A total of 150 data were collected and analyzed using moderated regression analysis (MRA). Findings – The results show that other-serving attributions positively influence consumer response to CSR efforts while self-serving attributions negatively influence consumer response to CSR efforts. The findings also show that when consumer trust is a moderator, other-serving attributions further increase consumer response to CSR efforts, and conversely, self-serving attributions will further decrease consumer response to CSR efforts. Research limitations/implications – The implication of this study is that companies need to focus on other-serving attributions in CSR communications to increase positive consumer responses, especially when consumer trust is high. This study contributes insights into the importance of building consumer trust in a company's CSR strategy. Keywords: Consumer Response to CSR Efforts, Other-Serving Attributions, SelfServing Attributions, Consumer Trust In Firm.
PENINGKATAN KETERAMPILAN MENULIS MENGGUNAKAN MODEL PEMBELAJARAN TALKING STICK DENGAN MEDIA ORIGAMI PADA PESERTA DIDIK KELAS IVB SDN KANDANGAN 1/121 SURABAYA Lidya Agustina; Wahyuni Suryaningtyas; Imraatur Rafi'ah Rochani Triastuti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 t
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.23639

Abstract

This study has the purpose of raising skill writing class students IVB SDN Kandangan 1 Surabaya through the application of learning model talking stick in coupled with origami media questions. The research is PTK (Class Action Research) conducted in two cycle with a quantitative approach.The subject of this research is 28 students IVB class. Data collection is done through observation early diagnostic tests, writing skills tests, and judgment in attitude on liveliness students. Research shows that there has been a significant increase in students writing skills after enactment of the kind of classroom talking stick by the origami. In the cycle I, the percentage exclusion of learning reached 35%, while in cycle II is 87,5 % increased to. The enhancement of the study results, participation and motivation of students also show positive developments. For that reason, the kind of classroom talking stick by the origami proven effective in improved the skills writing students indonesian language in class 1 IVB SDN Kandangan 1/121 Surabaya.
Urgensi Life Long Learning dalam Membangun Daya Saing Tenaga Kerja di Era Ekonomi Digital Diana Zumrotus Sa’adah; Yudia Gusti Fitiyani; Lidya Agustina; Wulan Sumarni; Padilah Padilah; Noval Syabirin Rahmadan
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 4 (2025): Desember : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i4.1727

Abstract

The rapid development of the digital economy and technology transformation requires the workforce to possess adaptive and sustainable skills. Life Long Learning (LLL) has become an essential strategy to maintain relevance, competitiveness, and the sustainability of workforce competencies in the digital era. This article aims to conceptualize the urgency of LLL in enhancing workforce competitiveness amidst the challenges and opportunities of the digital economy. The method used is a literature study, analyzing various journals, scholarly articles, and relevant documents. The findings show that LLL not only improves technical competencies but also strengthens soft skills and fosters a growth mindset, which is crucial in facing technological changes. LLL also enables the workforce to continuously develop, adapt to changes, and seize opportunities in the digital economy. To create a sustainable learning ecosystem, proactive government policies, cross-sector collaboration, and a workplace culture that supports continuous learning are essential. Therefore, LLL is key in preparing a competitive workforce capable of innovating in the ever-evolving digital era.
The Effects of Gender Diversity, Age Diversity, and Organizational Structure on Sustainability Performance Hakim, Rio Christantio; Agustina, Lidya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.55305

Abstract

This study examines the effect of board gender diversity, board age diversity, and organizational structure on corporate sustainability performance in Indonesia. Although companies included in the ESG Leaders Index are expected to demonstrate superior sustainability practices, empirical evidence reveals significant variation in ESG scores, indicating that membership in the index does not automatically guarantee consistent sustainability performance. This study adopts a quantitative approach by analyzing secondary data from 74 companies listed in the ESG Leaders Index of the Indonesia Stock Exchange during the 2022–2023 period. Multiple linear regression analysis is employed to test the proposed hypotheses, with sustainability performance measured using ESG scores provided by Refinitiv. The results show that board gender diversity and board age diversity do not have a significant effect on sustainability performance, indicating that demographic diversity alone is insufficient to influence ESG outcomes without the support of effective governance mechanisms. In contrast, organizational structure is found to have a positive and significant impact on sustainability performance. This study underscores the important role of organizational structure in strengthening ESG performance within the context of emerging economies and provides practical implications for firms and regulators. From a practical perspective, firms and regulators should prioritize strengthening governance structures rather than relying solely on symbolic board diversity. Future research is encouraged to incorporate broader diversity attributes and longer observation periods to enhance generalizability.
Co-Authors -, Hanny Alwi, Fachri Andriariza, Yan Asmawanti-s, Dri Batistuta, Feren Farah Focket Christine Dwi Christine Dwi K. S. Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi KS Citra Sukmadilaga Daniel Togu Halomoan Debbianita Diana Zumrotus Sa’adah Eddy, Endah Purnama Sari Elysabeth I Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erwan Erwan Erwan Erwan, Erwan Etty Murwaningsari Fajar, Akhmad Fauziyah Fauziyah Fayardi, Alifia Oktrina Feren Farah Focket Batistuta Ferlysia Kianto Firman Kurniawan, Firman Goiyardi, Enrico Hakim, Rio Christantio Hanny Hanny Imraatur Rafi'ah Rochani Triastuti Irwansyah Irwansyah Ita Salsalina Lingga Joni Joni Joni Joni Kevin Senjaya Lauw Tjun Tjun Leliana Maria Natalia Meythi, Meythi Michelle Wijaya Mochammad Ridwan Noval Syabirin Rahmadan padilah padilah Parulian Hutagaol Prayogo, Enny Regina, Sharleen Riki Martusa Robertha Titik Se Tin SETIN, SETIN Setyo Tin Sinta Setiana Solihat, Iis Srikalimah, Srikalimah Tan Kwang En Verani Carolina Vinny Stephanie Hidayat Wahyuni Suryaningtyas, Wahyuni Winarningsih, Srihadi Wisnumurti, Adhitya Wulan Sumarni Yenni Carolina Yudia Gusti Fitiyani Yuliana Gunawan Yuliana Gunawan Zarkasyi, Mochammad Wahyudin