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All Journal Jurnal Pendidikan Akuntansi (JPAK) Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JWM (JURNAL WAWASAN MANAJEMEN) Ekalaya : Jurnal Ekonomi Akuntansi
Sondakh, Antonius Grivaldi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Kebutuhan untuk Mengatasi Kecemasan pada Mahasiswa Baru Program Studi Akuntansi dengan Latar Belakang yang Berbeda: Suatu Penelitian Eksperimen-Kuasi Sondakh, Antonius Grivaldi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1393

Abstract

New students from SMU-IPA often worry about their ability to compete with peers from SMU-IPS and SMK-Accounting. This study employs a quasi-experimental method to address these concerns by extending previous findings on the relationship between school background and understanding of basic accounting. Introductory accounting education in the first year serves as the experimental manipulation. The experimental group consists of third-semester students, while the control group comprises first-semester students. Using prospect theory, this study reveals that the initial concerns of SMU-IPA students become unfounded after receiving basic accounting instruction. The findings of this research are beneficial for accounting programs to reassure prospective students and their parents about choosing accounting as a study option.  
ANALISIS PENERAPAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG BANJARMASIN PERIODE 2017 - 2019 Hardi, Enny; Susilowati, Pusvita Indria Mei; Sondakh, Antonius Grivaldi; Rahman, Ridha Banu
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.457

Abstract

The purpose of this study is to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Negara Indonesia (Persero) Tbk Banjarmasin Branch Office for 2017-2019 period. The Global Report Initiative (GRI) G4 was used in this research. This research was a qualitative research with descriptive analysis. The data were obtained from primary and secondary data sources. Data collection techniques used in research were in-depth interviews and literature study. The data analysis technique used was interactive model. The results of this research showed that PT Bank BNI (Persero) Tbk Banjarmasin Branch has recorded and reported the performance of CSR based on GRI G4 indicators in its annual report. The CSR program and CSR reporting disclosure of good and meet the criteria of GRI-G4. It was proved by evaluation or scoring based on these 3 indicators with a value Economic indicator of 84.6%, 65.5% Environment indicator and 76.6% Social Indicator.
Riset Eksperimen-Kuasi: Perlukah Mahasiswa Baru Program Studi Akuntansi dari Latar Belakang Sekolah Berbeda kuatir? Sondakh, Antonius Grivaldi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 2 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

Some of new students, especially from SMU-IPA, are worried that they will not be able to compete with their colleagues from SMU-IPS and SMK-Accounting. Using a quasi-experimental method, this research aims to answer these concerns by extending previous findings regarding the relationship between school background and understanding of basic accounting. The introductory learning of accounting in the first year is experimental manipulation. The subjects who became the experimental group were 3rd-semester students, while the subjects who became the control group were 1st-semester students. Using prospect theory, this research proves that although initially these concerns were justified, after receiving basic accounting studies, these concerns became unreasonable. Apart from answering the concerns of new students, the results of this research are useful for the accounting study program to convince prospective new students and their parents not to hesitate in choosing accounting as a study option for future careers.
Pengelolaan ESG dan Peran Dewan Pengawas dalam Strategi Perusahaan: Moderasi Gender Diversity terhadap Kinerja Perusahaan Sondakh, Antonius Grivaldi; Safrida, Lili; Sarwani, Sarwani; Amalia, Wia Rizqi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 1 (2026):
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i1.429

Abstract

Perhatian terhadap praktik keberlanjutan perusahaan semakin meningkat seiring dengan berkembangnya permasalahan ekonomi, sosial, dan lingkungan dalam lingkup global. Untuk menjaga atau bahkan meningkatkan nilai keberlanjutannya pada persepsi pemangku kepentingan, manajemen perlu meninjau aspek ESG dalam strategi perusahaan dan juga tingkat pengawasan para dewan mengenai operasional perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh Environmental, Social, and Governance (ESG) dan ukuran dewan terhadap kinerja keuangan (Return on Assets/ROA), serta peran moderasi keberagaman gender dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam indeks ESG Leader dengan periode observasi tahun 2021-2024. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria perusahaan yang memiliki laporan keuangan dan laporan keberlanjutan lengkap serta memuat data terkait ESG, ukuran dewan, diversitas gender, dan ROA. Data dianalisis menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa ESG berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, ukuran dewan tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, diversitas gender tidak memoderasi hubungan antara ESG maupun ukuran dewan terhadap ROA. Temuan ini mengindikasikan bahwa praktik ESG menjadi faktor penting dalam mendorong kinerja keuangan perusahaan, sedangkan ukuran struktur dewan dan keberagaman gender belum menunjukkan kontribusi yang berarti dalam konteks penelitian ini.
Co-Authors Enny Hardi Lili Safrida Rahman, Ridha Banu Sarwani Sarwani, Sarwani Susilowati, Pusvita Indria Mei Wia Rizqi Amalia