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Prestiani, Tri Sangga
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Economics, Econometrics & Finance

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Kematangan Etika Pada Pendidikan Akuntansi : Tinjauan After Virtue Mujtaba, Muhammad Irsyad Elfin; Prestiani, Tri Sangga
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2009

Abstract

The accounting scandals that have occurred so far are thought to be the result of ethical failures and the role of accounting education has been asked to be responsible for them. However, the ethical maturity of accounting students during their educational process is still questionable. The influence of mainstream Anglo-American capitalist culture is the cause. To address this, Alasdair MacIntyre's After Virtue moral discourse is proposed with the main focus being to answer the question "what kind of person do I want to be?" This research uses a library research approach by reviewing literature that discusses ethics, accounting education, and after virtue. The analysis technique used is descriptive including interpretation, analysis and understanding of the literature that has been collected. The data that has been collected is analyzed in three stages, namely data reduction, data presentation, and drawing conclusions. This paper argues that ethical maturity achieved through education will not only emphasize moral reasoning in accounting students but also the ability to act ethically. Apart from that, the role of wisdom that contains ethical values also strengthens this. The After Virtue discourse will lead to ethical maturity by developing moral behavior through intellectual excellence and character excellence during the educational process.
Keberagaman Gender Dewan Direksi Terhadap Kinerja Organisasi Prestiani, Tri Sangga; Mujtaba, Muhammad Irsyad Elfin; Primasatya, Rieswandha Dio; Lorensa, Like
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2257

Abstract

This research aims to identify patterns in studies related to gender diversity in the composition of boards of directors and its impact on company performance for the last 10 years. The research approach used is library research, utilizing data from the Scopus database with a total of 839 articles. Data analysis was conducted using VOSviewer software version 1.6.20. The data processing results indicate that research on gender diversity and company performance often uses keywords such as industrial performance, performance, corporate governance, firm performance, diversity, and gender diversity. Frequently cited documents discuss gender diversity in boards, corporate policies, corporate risks, climate change risks, CSR, ESGD, environmental performance, innovation, workplace diversity, demographics, inclusive leadership, big data usage, empowering leadership, employee performance, work engagement, creativity, decision making unit heterogeneity, gender awareness in academia, and emotional intelligence. Documents frequently cited together in the article reference lists include those related to women in board seats and their influence on corporate governance, Agency Theory, CSR, corporate reputation, Upper Echelons Theory, and external constraints on companies. This research has implications, especially for the academic community, in understanding future research agendas. Additionally, the findings can be considered in decision making processes related to board diversity based on previous research studies. This bibliometric study provides an overview of future research opportunities related to board diversity and organizational performance.
Co-Authors Lorensa, Like Mujtaba, Muhammad Irsyad Elfin Primasatya, Rieswandha Dio