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All Journal WIDYA LAKSANA Jurnal Akuntansi Manado (JAIM) E-Jurnal Akuntansi
Ayu Aryista Dewi
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Economics, Econometrics & Finance Social Sciences Other

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Sikap “Silence” Terhadap Niat Melakukan Whistleblowing Ayu Aryista Dewi; I Wayan Gde Wahyu Purna Anggara
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.10821

Abstract

This study aims to examine the influence of silence, subjective norms, and personal reporting costs on whistleblowing intentions, as well as the perception of organizational support as a moderating variable. The research used a survey method by distributing questionnaires to 120 accounting students as a surrogate of future accountant. The results showed that the lower the silence and the cost of personal reporting, the more the accountant's intention to report fraud. Meanwhile, subjective norms have no effect on the accountant's intention to report fraud. The study also found that the perception of organizational support strengthened the influence of silence and subjective norms on whistleblowing intentions, but failed to moderate the relationship between personal reporting costs and whistleblowing. The results have implications for organizations and policymakers in designing a reporting system that can motivate accountants in reporting fraud.
PENERAPAN AKUNTANSI DALAM PENGELOLAAN KEUANGAN PERSONAL UNTUK MEWUJUDKAN MILENIAL CERDAS KEUANGAN Anggara, I Wayan Gde Wahyu Purna; Ayu Aryista Dewi; Luh Gde Krisna Dewi
JURNAL WIDYA LAKSANA Vol 12 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v12i2.59307

Abstract

Gaya hidup yang dinamis ditambah minimnya pengetahuan pengelolaan keuangan membuat para millenial merasa sulit untuk mengatur keuangan. Tujuan kegiatan pengabdian ini adalah untuk memberikan pelatihan tentang pengelolaan keuangan personal yang menyasar generasi millenial di Banjar Dharma Santi Desa Ubung Kaja-Denpasar, Bali. Berdasarkan hasil diskusi dan wawancara pada tahap pendahuluan ditemukan bahwa anggota belum sepenuhnya memahami pentingnya pengelolaan keuangan personal dan belum melakukan pengelolaan keuangan secara terstruktur. Metode yang digunakan pada pengabdian ini mengambil bentuk berupa diskusi dan pelatihan secara online mengenai keuangan personal dan akuntansi untuk pengelolaan keuangan yang terstruktur. Hasil dan capaian dari pengabdian ini dapat meningkatkan perhatian generasi milenial untuk melakukan pengelolaan keuangan personal guna menghindari kesulitan keuangan di kemudian hari. Pengabdian ini juga memberikan tambahan pengetahuan mengenai prinsip dasar pengelolaan keuangan dan penerapan akuntansi untuk pengelolaan keuangan bisnis generasi milenial di masa depan.
The Effect of Board Characteristics on Sustainability Performance of Energy Sector Companies in Indonesia Ni Kadek Desi Natalia; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence on the influence of board characteristics, namely board size, board gender diversity, board educational background, and board meetings on the sustainability performance of the energy sector listed on the Indonesia Stock Exchange for the period 2021-2023.  The analysis technique used was multiple linear regression analysis. The research sample consisted of 26 companies with 78 observations determined through purposive sampling. The results findings that board educational background and board meetings had a positive effect on sustainability performance. These results support stakeholder theory as the theory underlying the relationship between board characteristics and sustainability performance.
Co-Authors Anggara, I Wayan Gde Wahyu Purna I Wayan Gde Wahyu Purna Anggara Luh Gde Krisna Dewi Ni Kadek Desi Natalia