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All Journal AKUNTABILITAS Jurnal Ekonomi dan Pendidikan Jurnal Pendidikan Akuntansi Indonesia Jurnal Ilmiah Econosains Jurnal Pendidikan Ekonomi & Bisnis JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Qalam: Jurnal Ilmu Kependidikan EDUKATIF : JURNAL ILMU PENDIDIKAN Faktor Jurnal Ilmiah Kependidikan Jurnal Pendidikan dan Konseling Jurnal Ilmiah Edunomika (JIE) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Journal of Applied Data Sciences Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Journal Corner of Education, Linguistics, and Literature Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian International Journal of Multidisciplinary Research and Literature (IJOMRAL) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Penelitian Ilmu Pendidikan Indonesia International Research of Multidisciplinary Analysis TOFEDU: The Future of Education Journal Reflection: Education and Pedagogical Insights Jurnal Bisnis, Manajemen, dan Keuangan Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Manajemen dan Akuntansi Journal of Knowledge and Collaboration Jurnal Ekonomi, Manajemen, Akuntansi
Ati Sumiati
Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Pengaruh Proporsi Dewan Komisaris Independen, Profitabilitas, Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Muhammad Rizqi Ramadhan; Diah Armeliza; Ati Sumiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.14

Abstract

This research aims to empirically examine the determinants of Corporate Social Responsibility (CSR) disclosure. Specifically, this study analyzes the influence of governance mechanisms (proportion of independent commissioners), financial performance (profitability), and company characteristics (company size) on the level of CSR transparency. Using a quantitative approach, this study analyzes panel data from 43 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period (a total of 129 observations). Secondary data were collected from annual reports and sustainability reports. The level of CSR disclosure, as the dependent variable, was measured using a 50-item index from SEOJK No. 16/SEOJK.04/2021, and analyzed using a panel data regression model. The results of the F-test (Goodness of Fit) confirmed that the regression model used in this study was fit for further analysis. However, a partial analysis (t-test) yielded nuanced findings, namely that only company size was shown to have a positive and significant effect, confirming that larger companies tend to be more transparent. In contrast, the proportion of independent commissioners and profitability were found to have no significant impact. Therefore, it can be concluded that in the context of the Indonesian energy sector, operational scale is the primary driver of CSR transparency, while the effectiveness of independent board oversight and financial capacity are not proven to be determining factors.
The Effect of Digital Literacy, Soft Skills, and Self-Efficacy on The Work Readiness of Students in The Accounting Program at Private Vocational Schools in East Jakarta Maria Tul Qibtiah; Ati Sumiati; Adam Zakaria
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.2102

Abstract

This study aims to determine: (1) the effect of digital literacy on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta, (2) the effect of soft skills on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta, (3) the effect of self-efficacy on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta, and (4) the simultaneous effect of digital literacy, soft skills, and self-efficacy on work readiness among students of private vocational high schools majoring in Accounting in East Jakarta. This research is a quantitative study using a survey method. The population consisted of 210 twelfth-grade Accounting students from As-Sa'adah Vocational High School Jakarta, BPS&K 1 Vocational High School Jakarta, and Nurul Islam Vocational High School Jakarta. A sample of 138 students was selected using proportional random sampling. Data were collected through a questionnaire and analyzed using multiple linear regression using SPSS version 31. The results indicate that (1) digital literacy has a positive and significant effect on work readiness, (2) soft skills have a positive and significant effect on work readiness, (3) self-efficacy has a positive and significant effect on work readiness, and (4) digital literacy, soft skills, and self-efficacy simultaneously have a positive and significant effect on students' work readiness.
Penerapan Project Based Learning berbantuan Media Pembelajaran Digital Interaktif terhadap Hasil Belajar Siswa Kelas XI Akuntansi SMK Negeri 19 Jakarta Salsa Bela Winafa Putri; Ati Sumiati; Achmad Fauzi
Qalam : Jurnal Ilmu Kependidikan Vol. 15 No. 1 (2026): Juni
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jq.v15i1.6035

Abstract

This study aims to determine the effectiveness of implementing the Project-Based Learning (PjBL) model assisted by interactive digital learning media—namely Quizizz, Mentimeter, Canva, Google Spreadsheet, and Google Form on students' cognitive learning outcomes. The research methodology employed a Quasi-Experiment with a Non-Equivalent Control Group Design. The population comprised all Grade XI Financial Accounting students at SMK Negeri 19 Jakarta, with a final sample consisting of 35 students in the experimental group and 35 students in the control group. Data collection instruments included pre-tests and post-tests, which were analyzed using non-parametric statistical tests. The test results indicated a significant increase in learning outcomes from pre-test to post-test in both groups. However, comparative test results proved that the experimental class achieved a significantly higher competency attainment within the effective category, whereas the control class fell into the ineffective category. Furthermore, these findings offer an innovative reference for accounting teachers to deliver complex material interactively, while equipping students with authentic learning experiences that hone 21st-century skills and digital literacy in line with industry needs. For school stakeholders and the department of education, this study provides concrete data to replicate project-based teaching modules across other vocational subjects and to design professional development programs for teachers. Additionally, it offers positive implications for industry by narrowing the competency gap among vocational graduates and provides valid instruments and intervention procedures for future researchers. Conclusively, the implementation of the Project-Based Learning model assisted by interactive digital media is significantly more effective in accelerating students' cognitive accounting competencies compared to conventional methods.
Pengaruh Gaya Belajar dan Self-Efficacy terhadap Hasil Belajar Akuntansi dengan Moderasi Lingkungan Sekolah Dinda Marsa Fhadira; Ati Sumiati; Mardi Mardi
Jurnal Penelitian Ilmu Pendidikan Indonesia Vol. 5 No. 2 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpion.v5i2.1431

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya belajar dan self-efficacy terhadap hasil belajar serta menguji peran lingkungan sekolah sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian berjumlah 180 siswa kelas X Akuntansi dan Keuangan Lembaga (AKL) di SMK Negeri Jakarta Pusat, dengan sampel sebanyak 124 siswa yang ditentukan menggunakan teknik proportional random sampling. Data gaya belajar, self-efficacy, dan lingkungan sekolah diperoleh melalui kuesioner, sedangkan data hasil belajar diperoleh dari nilai Penilaian Tengah Semester (PTS) Genap  mata pelajaran Akuntansi Dasar. Analisis data menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gaya belajar tidak berpengaruh signifikan terhadap hasil belajar, sedangkan self-efficacy berpengaruh positif dan signifikan terhadap hasil belajar. Selain itu, lingkungan sekolah mampu memoderasi pengaruh gaya belajar terhadap hasil belajar, tetapi tidak memoderasi pengaruh self-efficacy terhadap hasil belajar. Temuan ini menunjukkan bahwa lingkungan sekolah yang kondusif dapat memperkuat efektivitas gaya belajar siswa dalam mendukung pencapaian hasil belajar.
The Influence of TikTok Usage and Digital Financial Literacy on Consumptive Behavior with Self-Control as a Moderating Variable Dwi Indah Lestari; Dwi Kismayanti Respati; Ati Sumiati
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 8 No. 2 (2026): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jdmb.v8i2.69656

Abstract

Advances in digital technology have influenced students’ consumption patterns through easier access to information, digital promotions and technology-based financial services. As members of Generation Z, students tend to be active users of TikTok and digital financial services, making them more susceptible to consumptive behaviour. This study aims to analyse the influence of TikTok social media usage and digital financial literacy on the consumptive behaviour of Accounting Education students at the Jakarta State University, with self-control as a moderating variable. This study employs a quantitative associative-causal approach with a sample of 203 students selected using proportionate stratified random sampling. Data were collected via a 4-point Likert scale questionnaire and analysed using Structural Equation Modelling-Partial Least Squares with the aid of SmartPLS 4.1.1.8. The results indicate that the use of TikTok and digital financial literacy have a positive partial influence on consumptive behaviour, whilst self-control has a negative influence on consumptive behaviour. Furthermore, self-control moderates the influence of TikTok social media use and digital financial literacy on consumptive behaviour. These findings indicate that self-control plays a crucial role in reducing students’ tendency towards consumptive behaviour amidst the use of social media and digital financial services
Co-Authors Achmad Fauzi Adhi Gunawan Allafannisa Maghfiroh Alma Siwi Anggita Amelia Shevi Manurung Andrie Wiyogo ANITA SARI Annisa Lutfia Ary Sadana Wida Putra Catur Muhammad Erlangga DESTA AMBARSARI Diah Armeliza DIANTY RAHMAWATI Dinda Marsa Fhadira Diqa Hazna Widya Dwi Handarini Dwi Indah Lestari Dwi Kismayanti Respati Dwi Kismayanti Respati Dwi Linda Kusuma Erika Takidah Etty Gurendrawati Fitrilia Nurtamara Gabriella Jessi Sitohang Hudiyekti Prasetyaningtyas Indah Muliasari Isni Mardiani Isni Mardiani Izzati Fareva Jati, Kuat Waluyo Maisaroh Maisaroh Mardi Mardi Maria Gustina Maria Tul Qibtiah Mayya Choirunnisya Mayya Choirunnisya Milenia Febriyanti Nena Muhammad Rakhmat Aghisna Muhammad Rizqi Ramadhan Muhammad Yusuf Munawaroh Munawaroh N Noormayusti Nabil Muzhaffar Nadya Pitaloka Novrizal Syamra Nur Rohmatika Purbasari, Rahayu Putri Andini Putri Suwandari Rahmat Darmawan Ratna Anggraini Rida Prihatni Ridwan Fathur Rahman Ryna Parlyna Safiul Huda Salma Mustika Ainniyya Salsa Bela Winafa Putri Santi Susanti Sari Wahyu Utami Sartika Nawangsari Shufaira Nur Faradillah Sigit Widiatmoko Sintia Arlia Sri Zulaihati Susanti, Santi Susi Indriani Syifana Dzikri Maulidy Talytha Anastasya Tuty Sari Wulan Unggul Purwohedi Wafa Rahma Hidayah Wanda Pratiwi Wawan Aprianto Wawan Aprianto Widya Parimita, Widya Wiratri Anindhita, Wiratri Yosua Viera Yulita Yulita Zakaria, Adam Zico Figli