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Persepsi Mahasiswa Akuntansi Terhadap Keputusan Menjadi Akuntan Publik Riyanti, Agustina; Siahaan, Nur Halimah; Ramadhani, Rizki
Money: Journal of Financial and Islamic Banking Vol. 2 No. 1 (2024)
Publisher : Program Studi Perbankan Syariah Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/money.v2i1.22302

Tujuan – Penelitian ini menganalisis faktor-faktor yang memengaruhi minat mahasiswa akuntansi dalam memilih karir menjadi akuntan publik. Faktor-faktor yang memengaruhi minat diyakini berdampak dalam pemilihan karir menjadi akuntan publik. Metode – Penelitian ini mengambil sampel sebanyak 145 responden dari perguruan tinggi di Indonesia dengan menggunakan teknik convenience sampling. Penelitian ini menguji hipotesis menggunakan data kuesioner. Hipotesis diuji menggunakan SEM-PLS. Hasil – Hasil penelitian ini menunjukkan bahwa variabel penghargaan finansial, keamanan kerja, kemudahkan dan pengakuan professional tidak berpengaruh pada minat mahasiswa menjadi seorang akuntan publik. Sedangkan variabel kepribadian berpengaruh pada minat menjadi seorang akuntan publik Originalitas – Penelitian ini berkontribusi bagi akuntan pendidik untuk mengetahui minat mahasiswa akuntansi dalam memilih karir menjadi akuntan publik, sehingga akuntan pendidik dapat berfokus memerhatikan faktor-faktor minat mahasiswa. Implikasi – Penelitian ini bermanfaat bagi pengelolaan pendidikan jurusan akuntansi. Selain itu, bimbingan karir bagi mahasiswa akuntansi akan diberikan, memungkinkan mereka untuk mengejar karir yang lebih baik yang selaras dengan minat dan potensi mereka. Selain itu, mahasiswa jurusan akuntansi harus mempelajari lebih lanjut tentang ciri-ciri industri akuntansi, khususnya sektor akuntan publik agar mendapatkan gambaran mengenai profesionalitas dibidang akuntan publik.

Effective Strategic Management Planning and Control For A Manager Nugraha, Agung Setya; Sihombing, Septian Oloan; Siahaan, Nur Halimah; Hakim, Abdul; Riyanti, Agustina; Bambang Setyobudi
CARE: Journal Pengabdian Multi Disiplin Vol. 2 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v2i2.31340

This activity was carried out for students at Putra Bangsa University in Kebumen, Central Java. This community service aims to provide students with an understanding of the work of a professional manager which is carried out in four stages, namely planning, organizing, implementing, and controlling. The methods used in this community service activity are presentations and discussions. The results of the service show that the community service program for Putra Bangsa University students can be implemented well and run smoothly according to the activity plan that has been prepared. The results of this service can be concluded: First, students can combine practical experience in the workplace. Secondly, students can practically understand planning in the manufacturing, government, and hospital sectors. third, students can improve communication both theoretically and practically

Conscientiousness on Affective Commitment to Change: The Mediating Role of Psychological Ownership Halim, M; Umaroh, Rodhiah; Siahaan, Nur Halimah; Martini, Aldini Nofta; Nisa, Risya Khaerun
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5543

Based on self-determination theory, this study identified the effect of conscientiousness on the affective commitment to change of lecturers in Indonesian universities. This study empirically examined the uniqueness of conscientiousness which is strongest and most consistently associated with various outcomes. The mediation effect of psychological ownership of lecturers was also examined. A total of 321 responses were analyzed using a two-stage structural equation modeling (SEM) approach to confirm factors and test the study hypotheses. The results showed that the level of conscientiousness had a significant effect on psychological ownership. Conscientiousness had a significant indirect effect on affective commitment to change only through the psychological ownership of the lecturers. These results support the mediating role of lecturers' psychological ownership level in explaining the influence between conscientiousness and the level of affective commitment to change for lecturers.

Conscientiousness on Affective Commitment to Change: The Mediating Role of Psychological Ownership Halim, M; Umaroh, Rodhiah; Siahaan, Nur Halimah; Martini, Aldini Nofta; Nisa, Risya Khaerun
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5543

Based on self-determination theory, this study identified the effect of conscientiousness on the affective commitment to change of lecturers in Indonesian universities. This study empirically examined the uniqueness of conscientiousness which is strongest and most consistently associated with various outcomes. The mediation effect of psychological ownership of lecturers was also examined. A total of 321 responses were analyzed using a two-stage structural equation modeling (SEM) approach to confirm factors and test the study hypotheses. The results showed that the level of conscientiousness had a significant effect on psychological ownership. Conscientiousness had a significant indirect effect on affective commitment to change only through the psychological ownership of the lecturers. These results support the mediating role of lecturers' psychological ownership level in explaining the influence between conscientiousness and the level of affective commitment to change for lecturers.

Adaptation of Cloud Accounting in SMEs: Institutional Isomorphism Perspective Mahardhika, Arya Samudra; Siahaan, Nur Halimah
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9104

This study examines the influence of Mimetic Pressure, Coercive Pressure, and Normative Pressure on the intention and behavior of using cloud accounting in SMEs in Kebumen Regency using the Institutional Theory approach. The hypotheses in this study were tested using Structural Equation Modelling (SEM) with Smart PLS. The respondents were 43 SME owners. The results show that Mimetic Pressure and Normative Pressure do not influence the intention to use cloud accounting, while Coercive Pressure has a positive influence. The intention to use has a positive influence on the behavior of use. This study suggests that external pressure can be an effective strategy to promote the adoption of cloud accounting.

Memberdayakan Low-Carbon Behavior melalui Sustainable Leadership dan Green Intellectual Capital di Indonesia Halim, M.; Siswanti, Yuni; Amrina, Dania Hellin; Nisa, Risya Khaerun; Martini, Aldini Nofta; Sudirman, Wahyu Febri Ramadhan; Siahaan, Nur Halimah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3313

Pemerintah di seluruh dunia menghadapi tekanan yang semakin besar untuk menurunkan emisi karbon dan menyelaraskan diri dengan komitmen iklim global. Dalam konteks Indonesia, aparatur sipil negara (ASN) memegang peran strategis dalam mengimplementasikan kebijakan yang mendukung pembangunan rendah karbon di berbagai lembaga publik. Meskipun sustainable leadership (SL) diakui penting dalam mendorong perilaku pro-lingkungan, mekanisme spesifik yang menghubungkan kepemimpinan dengan low-carbon behavior (LCB) karyawan masih kurang mendapat perhatian empiris. Studi ini bertujuan mengisi kesenjangan tersebut dengan menguji peran mediasi green intellectual capital (GIC) dalam hubungan antara SL dan LCB. Penelitian ini menggunakan desain survei kuantitatif terhadap 348 ASN dari kementerian, pemerintah daerah, dan lembaga publik di Indonesia. Data dianalisis menggunakan partial least squares structural equation modeling (PLS-SEM) melalui SmartPLS 4, disertai serangkaian uji ketahanan untuk mengatasi common method bias, bias non-respons, serta memeriksa potensi endogenitas guna memastikan validitas temuan. Hasil penelitian menunjukkan bahwa SL tidak berpengaruh langsung terhadap LCB, tetapi hubungannya sepenuhnya dimediasi oleh GIC. Temuan ini mengindikasikan bahwa kepemimpinan berkelanjutan mendorong perilaku pengurangan karbon terutama melalui pembentukan pengetahuan, kemampuan, nilai, dan sistem organisasi yang berorientasi pada keberlanjutan. Dengan demikian, studi ini memperluas perspektif berbasis sumber daya (resource-based view) dengan memberikan bukti bahwa SL dapat memperkuat aset intelektual hijau organisasi yang pada akhirnya mendorong perilaku karyawan menuju praktik rendah karbon. Secara praktis, penelitian ini menegaskan pentingnya investasi berkelanjutan dalam pengembangan kepemimpinan hijau, program pelatihan, serta manajemen pengetahuan lingkungan sebagai strategi kebijakan untuk mempercepat pencapaian target nol bersih Indonesia.

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