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All Journal Efektor Rudence: Rural Development for Economic Resilience COUNT: Journal of Accounting, Business and Management
Crescentiano Agung Wicaksono
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PELATIHAN APLIKASI KOMPUTER AKUNTANSI ACCURATEUNTUK SISWA JURUSAN AKUNTANSI SMK NEGERI 2 GEDANGSARI YOGYAKARTA Yanto Darmawan; Supardi; Crescentiano Agung Wicaksono
Rudence: Rural Development for Economic Resilience Vol. 3 No. 1 (2024): Vol. 3 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v3i1.66

Abstract

ABSTRAK Sekolah Menengah Kejuruan perlu bekerjasama dengan Dunia Usaha/Dunia Industri (DUDI) dan perguruan tinggi agar mampu menghasilkan lulusan yang memiliki mutu tinggi. Salah satu bentuk kerjasama tersebut adalah mendatangkan guru tamu ke sekolah. Politeknik YKPN melaksanakan kegiatan pengabdian masyarakat yaitu bertindak sebagai guru tamu yang melaksanakan workshop siswa SMK Negeri 2 Gedangsari Yogyakarta yang diikuti oleh 61 siswa kelas XII jurusan akuntansi pada tanggal 17-21 Juli 2023. Kegiatan ini bertujuan untuk memberikan pengetahuan dan mengenalkan praktik akuntansi komputer kepada para siswa, khususnya aplikasi Accurate versi 5. Metode yang digunakan dalam pengabdian ini adalah kegiatan workshop, meliputi pendalaman materi dan serta praktik pencatatan akuntansi. Hasil kegiatan workshop menunjukkan bahwa para siswa mempersepsikan aplikasi Accurate mudah digunakan dan mempunyai manfaat bagi mereka. ABSTRACT Vocational High Schools need to collaborate with the Business/Industrial World (DUDI) and universities in order to produce graduates with high quality. One form of such cooperation is by bringing guest teachers to the school. YKPN Polytechnic carried out community service activities by acting as guest teachers conducting workshops for students of SMK Negeri 2 Gedangsari Yogyakarta, which was attended by 61 class XII grade accounting students on July 17-21, 2023. The purpose of this activity is to provide knowledge and introduce computerized accounting practices to the students, specifically using Accurate version 5 application. The method used in this community service is workshop activities, which include in-depth material exploration and accounting recording practices. The results of the workshop activities show that the students perceive Accurate application as easy to use and beneficial for them.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonis, dan Self-Control Terhadap Perilaku Konsumtif pada Gen-Z Syifa Salsabilla; Crescentiano Agung Wicaksono
Efektor Vol 12 No 1 (2025): Efektor Vol.12 No.1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v12i1.25133

Abstract

Penelitian ini meneliti pengaruh literasi keuangan, gaya hidup hedonis, dan self-control terhadap perilaku konsumtif Generasi Z di Indonesia, baik secara parsial maupun simultan. Sebanyak 136 responden Gen Z berpartisipasi melalui kuesioner online yang dianalisis menggunakan regresi linier berganda (SPSS versi 22). Hasilnya menunjukkan bahwa Literasi Keuangan dan Gaya Hidup Hedonis berpengaruh signifikan secara individu, sementara self-control tidak. Namun, secara bersama-sama, ketiga variabel tersebut berpengaruh signifikan terhadap perilaku konsumtif. Ini menunjukkan bahwa perilaku konsumsi Gen Z dipengaruhi oleh kombinasi aspek finansial, gaya hidup, dan psikologis.
RECONCEPTUALIZING TRIPLE BOTTOM LINE ACCOUNTING: A CRITICAL REVIEW OF STAKEHOLDER THEORY Crescentiano Agung Wicaksono
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.561

Abstract

This study aims to reconceptualize the Triple Bottom Line (TBL) accounting framework by integrating it with stakeholder theory to address the long-standing limitations in sustainability measurement and reporting. Using a qualitative library research method, the study systematically reviews and synthesizes recent theoretical and empirical literature on TBL, stakeholder theory, and multi-capital accounting. The analysis reveals that while TBL has gained global traction, its application remains fragmented—particularly in measuring social and environmental performance—due to weak stakeholder integration and a lack of standardization in reporting frameworks. One of the key contributions of this study is the development of a theoretical model that aligns stakeholder salience with multi-capital measurement, offering a new approach to balance economic, social, and environmental priorities. The novelty of this research lies in proposing a stakeholder-responsive accounting framework that moves beyond symbolic disclosure practices and provides practical insights for advancing sustainability accounting in both developed and emerging economies. The findings emphasize the need for a shift from firm-centric to stakeholder-inclusive thinking, where organizations not only report but actively manage trade-offs between stakeholder interests. In conclusion, this study contributes to the theoretical refinement of TBL accounting by embedding stakeholder theory into its core logic, thus enhancing its relevance, accountability, and global applicability. The model offers a pathway for future empirical research and policy development that promotes sustainable and equitable business practices across sectors.
Co-Authors Supardi Syifa Salsabilla Yanto Darmawan