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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) Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi dan Keuangan 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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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.
Pengaruh CSR, Transfer Pricing, Inventory Intensity Terhadap Tax Avoidance Feni Nur Solihati; Lidya Agustina
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7481

Abstract

Tax avoidance remains a critical issue affecting government revenue in Indonesia, particularly in the manufacturing sector, which accounts for 25.2%–30% of tax revenue. This study examines the influence of Corporate Social Responsibility (CSR), Transfer Pricing, and Inventory Intensity on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023, as well as its application in the field of education. Using a quantitative methodology with multiple linear regression analysis on 130 observations from 28 companies selected via purposive sampling, the results indicate that CSR has a positive and significant effect on tax avoidance. Transfer pricing exhibits a negative effect on tax avoidance, suggesting that higher transfer pricing transactions lead to lower tax avoidance. However, Inventory Intensity does not significantly influence tax avoidance. This model explains 53.8% of the variability in tax avoidance. These findings contribute to understanding corporate behavior regarding tax compliance and provide practical implications for policymakers in strengthening tax regulations and oversight mechanisms in Indonesia’s manufacturing sector, as well as educational implications for students.
THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Lidya Agustina; Christine Dwi KS; Setyo Tin
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.
Examining Organizational Commitment And Workplace Culture On Self-Reported Performance Rita Sobariah; SeTin SeTin; Lidya Agustina
COMPETITIVE Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/9gt5h281

Abstract

This study aims to examine the relationship between organizational commitment, workplace culture, and employees’ self-reported performance in pharmaceutical distributor companies facing strict drug price control policies in Indonesia. Regulatory pressures in this sector demand high operational efficiency while simultaneously challenging employee motivation and performance, making internal organizational factors increasingly critical. A quantitative approach was employed using survey data collected from 100 marketing employees of pharmaceutical distributor companies in West Java, selected through purposive sampling with a minimum of two years of work experience. Data were analyzed using PLS-SEM. The results indicate that organizational commitment has a strong and significant positive effect on workplace culture (β = 0.598, p < 0.001). Workplace culture also positively and significantly influences self-reported performance (β = 0.351, p < 0.01). However, the mediating effect of workplace culture on the relationship between organizational commitment and self-reported performance is negative yet significant (β = −0.139, p < 0.05), suggesting that an overly rigid or demanding workplace culture combined with high organizational commitment may unintentionally reduce employees’ perceived performance. The model explains 35.9% of the variance in workplace culture and 60.5% of the variance in self-reported performance. These findings highlight the importance of balancing strong organizational commitment with a flexible and supportive workplace culture. Practically, management should avoid excessive cultural rigidity and instead foster adaptive work environments that sustain employee motivation and performance under regulatory uncertainty.
Co-Authors -, Hanny Alwi, Fachri Andriariza, Yan Batistuta, Feren Farah Focket Christine Dwi Christine Dwi K. S. Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi KS 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 Fauziyah Fauziyah Fayardi, Alifia Oktrina Feni Nur Solihati 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 Noval Syabirin Rahmadan padilah padilah Prayogo, Enny Regina, Sharleen Riki Martusa Rita Sobariah Robertha Titik Se Tin SETIN, SETIN Setyo Tin Sinta Setiana Srikalimah, Srikalimah Tan Kwang En Verani Carolina Vinny Stephanie Hidayat Wahyuni Suryaningtyas, Wahyuni Wisnumurti, Adhitya Wulan Sumarni Yenni Carolina Yudia Gusti Fitiyani Yuliana Gunawan Yuliana Gunawan