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All Journal JURNAL ECONOMIA Jurnal Pendidikan dan Pengajaran Jurnal Dinamika Akuntansi Dinamika Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) Sains: Jurnal Manajemen dan Bisnis Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Journal of Educational Science and Technology JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Economic Education Analysis Journal AKRUAL: Jurnal Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Journal of Socioeconomics and Development MATAPPA: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Studi Guru dan Pembelajaran Jurnal ABDINUS : Jurnal Pengabdian Nusantara The Indonesian Journal of Accounting Research Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian UNDIKMA Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Business and Accounting Education Journal Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Pengabdian Nasional (JPN) Indonesia kawanad Economic Education Analysis Journal Business and Accounting Education Journal International Journal of Economics, Business and Innovation Research Buletin Literasi Budaya Sekolah Academia Open
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Environmental Behavior Mahasiswa Pendidikan Akuntansi di Kampus Konservasi Widhiastuti, Ratieh; Susilowati, Nurdian; Lianingsih, Susmy
Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Vol 10 No 2 (2020): Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (JPSL)
Publisher : Pusat Penelitian Lingkungan Hidup, IPB (PPLH-IPB) dan Program Studi Pengelolaan Sumberdaya Alam dan Lingkungan, IPB (PS. PSL, SPs. IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpsl.10.2.257-269

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana kondisi perilaku ramah lingkungan mahasiswa yang telah selesai menempuh mata kuliah Pendidikan Lingkungan Hidup (PLH). Objek penelitian adalah mahasiswa Pendidikan Akuntansi UNNES angkatan 2016. Sampel penelitian ditetapkan menggunakan rumus slovin dengan teknik pengambilan sampel random sampling sejumlah 121 mahasiswa. Alat analisis menggunakan analisis deksriptif. Hasil penelitian menunjukkan bahwa environmental behavior yang dimiliki mahasiswa dalam kategori cukup, mahasiswa memiliki perilaku yang tinggi dalam hal penghematan dan penggunaan sumber energi, penggunaan alat transportasi yang ramah lingkungan, dan pemakaian barang yang menyebabkan limbah. Namun demikian memiliki kelemahan atas perilaku dalam pengolahan limbah, konsumsi bahan-bahan makanan ramah lingkungan, enggan untuk aktif dalam organisasi lingkungan serta belum dapat memanfaatkan media sosial yang dimiliki untuk kegiatan lingkungan. Saran dari hasil penelitian ini adalah perlunya praktik calon wirausaha industri kreatif dalam pembelajaran mata kuliah kewirausahaan, dan optimalisasi kinerja kader konservasi untuk meningkatkan kesadaran mahasiswa akan pentingnya terlibat dalam organisasi lingkungan.
Intellectual Capital: Its Role in Strengthening the Influence of Accounting Conservatism and Liquidity on Earnings Quality Widhiastuti, Ratieh; Aeni, Ida Nur; Rahmaningtyas, Wisudani; Putri, Novita Della; khoirunnisa, indah
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 02 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed) (In-Press)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.2.3

Abstract

This study examines the impact of accounting conservatism and liquidity on earnings quality, as well as the moderating effect of intellectual capital. Using panel data from 100 profit-generating infrastructure companies listed from 2020 to 2024, the research employs descriptive statistics and moderated regression analysis. The results show that accounting conservatism significantly improves earnings quality, indicating that conservative reporting provides a stronger credibility signal to stakeholders. Conversely, liquidity has no significant effect on earnings quality. Intellectual capital also fails to moderate the effects of either accounting conservatism or liquidity on earnings quality, suggesting that its organizational placement and measurement may not have a direct influence on financial reporting behavior.  Theoretically, this study contributes to the refinement of signal theory within the context of earnings reporting, demonstrating that only conservatism, rather than liquidity or intellectual capital, functions as a reliable signal of earnings quality. Practically, the findings highlight the need for firms to strengthen conservatism-based reporting policies to enhance stakeholder trust, and they underscore the importance of developing more precise metrics for evaluating intellectual capital in relation to financial reporting outcomes.
The Moderating Role of Self-Efficacy in the Influence of Participative Leadership Style and Teachers’ Professional Ethics on Students’ Learning Engagement: Peran Efikasi Diri dalam Memoderasi Pengaruh Gaya Kepemimpinan Partisipatif dan Etika Profesional Guru terhadap Keterlibatan Belajar Siswa Anggreani, Bunga; Widhiastuti, Ratieh
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14174

Abstract

General Background: Student learning engagement is a central factor in educational success because it reflects students’ behavioral, emotional, and cognitive participation in academic activities. Specific Background: This study examined participative leadership style, teachers’ professional ethics, and self-efficacy within the framework of Social Cognitive Theory to explain student learning engagement. Knowledge Gap: Previous studies have commonly examined leadership, teacher professionalism, self-efficacy, and student engagement separately or through direct relationships, while integrated moderation models remain limited. Aims: This study aimed to analyze participative leadership style and teachers’ professional ethics in relation to student learning engagement, with self-efficacy as a moderating variable. Results: Using a quantitative survey design and Partial Least Squares analysis assisted by SmartPLS 4, the findings showed that participative leadership style had a positive and significant relationship with student learning engagement, while teachers’ professional ethics did not show a significant relationship. Self-efficacy had a direct positive relationship with student learning engagement but did not moderate the relationships between participative leadership style, teachers’ professional ethics, and student learning engagement. Novelty: The novelty lies in the simultaneous examination of participative leadership style, teachers’ professional ethics, and self-efficacy in one moderation model, showing that self-efficacy does not strengthen external factors in explaining student engagement. Implications: The findings indicate that student engagement is shaped more by active classroom participation and students’ self-belief, supporting the use of collaborative discussions, problem-based learning, and constructive feedback in learning activities. Highlights • Participative classroom leadership shows a significant positive relationship with student engagement.• Teachers’ professional ethics does not show a significant relationship in the tested model.• Self-efficacy contributes directly but does not act as a moderating variable. Keywords Participative Leadership; Self Efficacy; Student Engagement; Professional Ethics; Social Cognitive Theory