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Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta) Pujisari, Yusti; Biyanto, Frasto; Vidyaningrum, Bunga; Affan, Junaidi
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.57-69

Abstract

In general, every student in accounting who has just taken accounting education has a positive attitude toward accounting. However, over the course of their study, the attitude is thought to change, both ini a positive and negative direction. This study aims to test whether there are differences between senior and junior accounting students in attitude towards accounting as a discipline, accounting as a group activity, accounting as a profession and accounting as a career. The research was conducted using a questionnaire adopted from Accounting Attitudes Scale by Nelson and consisted of 15 question items. Research respondents were students of one university in Yogyakarta, which consisted of first semester students (junior students) and final semester students (senior students). Total respondents obtained were 161 respondents. The research results from testing using Mann Whitney test showed that there was significantly difference in the attitude toward accounting as a discipline, accounting as a group activities, accounting as a profession and accounting as a career between yunior and senior students. The overall results of the hypothesis also show that the attitude scores of senior students are lower than those of junior students. This indicates a decrease in positive attitudes along with experience in learning accounting at the university
PENGARUH LITERASI KEUANGAN DAN PENDAPATAN TERHADAP PERENCANAAN KEUANGAN DANA PENDIDIKAN ANAK (STUDI KASUS Pada IBU RUMAH TANGGA) Vidyaningrum, Bunga; Handayani, Ch Dini Ika
ALBAMA: JURNAL BISNIS ADMINISTRASI DAN MANAJEMEN Vol. 15 No. 2 (2022): ALBAMA : Jurnal Bisnis Administrasi dan Manajemen
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/albama.v15i2.78

Abstract

The purpose of this study is to analyze financial literacy and financial planning on educational funds for children among housewives. Financial literacy and income become a motivating factor for an individual to make an investment decision. The desire to get more income and invest to get profits in the future. The participants of this study are 100 housewives in Yogyakarta. Data collection technique is using distribution questionnaires and conducting interviews to obtain more in-depth information. The collected data was analyzed using statistic descriptive analysis approach to investigate the level of financial literacy and financial planning on the children educational funds. The results of research conducted partially indicate that there is a significant influence of financial literacy and income on financial planning for educational fund. And simultaneously indicate that there is an influence of financial literacy and income on financial planning for educational fund.
The Impact of Job Satisfaction and Employee Engagement on Employee Performance Evada Rustina; Dermawan, Arief; Vidyaningrum, Bunga; Suwandi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3336

Abstract

This study aims to analyze the effect of job satisfaction and employee engagement on employee performance, and to test the role of work motivation as a mediating variable. The study was conducted at a shipping agent in Lamongan, East Java, using a quantitative approach and Smart PLS 4 analysis tool. Data were obtained by distributing questionnaires to 40 male employees selected using a purposive sampling technique. The results of the study indicate that job satisfaction and employee engagement have a positive and significant effect on employee performance. Likewise, work motivation directly has a positive effect on performance. However, work motivation does not act as a mediating variable in the relationship between job satisfaction and employee engagement on performance. These findings indicate that job satisfaction and engagement have an important role in improving performance directly, without going through motivation as an intermediary. Therefore, companies are advised to improve job satisfaction through improving the work environment, recognizing achievements, and employee welfare. In addition, employee engagement programs and continuous feedback systems are also important to implement in order to create a work culture that supports optimal productivity and performance.
Role of Environmental Dynamics in Moderating the Influence of Digital Leadership, Digital Transformation, and Digital Innovation on the Financial Performance of the Indonesian Energy Sector Pujisari, Yusti; Vidyaningrum, Bunga; Susliyanti, Eni Dwi; Zahara, Inna
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3079

Abstract

The energy sector in Indonesia faces dual challenges of transitioning toward clean energy and digitizing business processes. This study examines the relationships among digital leadership, digital transformation, digital innovation, environmental dynamism, and financial performance. A quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied to energy companies, complemented by qualitative data from focus group discussions (FGDs) and interviews. The findings reveal that digital innovation has a significant impact on financial performance, whereas digital leadership and digital transformation show no direct effects. Digital leadership acts as a strategic enabler by fostering transformation and innovation, but its financial impact is indirect. Mediation tests indicate that neither digital transformation nor digital innovation mediates the relationship between digital leadership and financial performance. Furthermore, environmental dynamism does not significantly moderate the relationships among the core variables, suggesting that financial outcomes are more strongly determined by internal factors than external pressures. Qualitative evidence supports this conclusion, highlighting that fluctuations in energy prices and regulatory changes exert limited influence, while internal drivers such as visionary leadership, technological readiness, and an innovation-oriented culture are more decisive. Theoretically, this study contributes to the literature on Dynamic Capabilities Theory and the Resource-Based View within the energy sector. Practically, the findings underscore the importance of strengthening digital leadership and embedding innovation into business strategy to enhance sustainable financial performance.