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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) DEDIKASI PKM Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Auditing Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JAKPI International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) TOFEDU: The Future of Education Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Social Society Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Aktivitas Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Happy Accountants, Better Results? Unpacking the Link Between Happiness and Performance Dian Widiyati; Intan Siti Aropah; Siti Nurhasanah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.13481

Abstract

This study aims to analyze the effect of happiness on accountants’ performance using the framework of Positive Psychology Theory. Happiness in this research is measured through six main dimensions: Pleasure, Meaning, Subjective Happiness, Life Satisfaction, Need for Cognition, and Perceived Relative Income. These dimensions represent emotional, cognitive, and social aspects that potentially influence psychological well-being and professional performance among accountants. The study employs a quantitative causal explanatory approach. Primary data were collected through questionnaires distributed to 181 professional accountants working across various sectors, both financial and non-financial. Data analysis was conducted using multiple linear regression. The results show that Meaning, Pleasure, and Perceived Relative Income have a positive and significant effect on accountants’ performance. This finding indicates that accountants who find meaning in their work, experience pleasure in performing their duties, and perceive their income as fair and competitive tend to demonstrate higher levels of performance. Conversely, Subjective Happiness, Life Satisfaction, and Need for Cognition do not have a significant effect on performance. This suggests that personal happiness, general life satisfaction, and the tendency to engage in deep thinking do not directly contribute to productivity but may serve as supporting factors for long-term psychological well-being. The study emphasizes the importance of applying Positive Psychology principles in human resource management within the accounting profession. Organizations should strengthen aspects of work meaning and happiness by fostering a supportive environment, ensuring fair reward systems, and providing opportunities for professional growth.
IMPLEMENTASI CORETAX BAGI UMKM DI KELURAHAN BENDA BARU UNTUK MENINGKATKAN PEMAHAMAN PERPAJAKAN MENUJU KEPATUHAN PAJAK DIGITAL Budi Santoso Kurniawan; Vicky Cesar Mardjuki; Dede Satia Wijaya; Fadhil Muntazar; Iin Rosini; Dian Widiyati
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2420

Abstract

Transformasi administrasi perpajakan digital melalui implementasi Core Tax Administration System (Coretax) merupakan bagian penting dari reformasi perpajakan nasional. Namun, tingkat literasi perpajakan dan kesiapan digital para pelaku UMKM masih rendah, sehingga berpotensi menghambat kepatuhan pajak. Pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan keterampilan pelaku UMKM di Kelurahan Benda Baru dalam menggunakan Coretax sebagai sistem administrasi perpajakan baru. Metode yang digunakan meliputi sosialisasi, pelatihan teknis, praktik langsung (hands-on), serta pendampingan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait kewajiban perpajakan UMKM, manfaat Coretax, dan kemampuan dasar dalam melakukan registrasi serta simulasi pelaporan pajak digital. Kegiatan ini berkontribusi dalam membangun fondasi kepatuhan pajak digital dan kesiapan UMKM menghadapi sistem administrasi perpajakan modern.
Examining Greenwashing’s Impact on Performance with ESG as a Buffer Dian Widiyati; Neneng Hasanah
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7389

Abstract

In the Fast-Moving Consumer Goods (FMCG) sector, greenwashing has become a widely discussed phenomenon. This industry is closely connected to consumers because its products are used daily, ranging from food and beverages to personal care items. Furthermore, corporate financial performance has become a central concern for both shareholders and stakeholders. Corporate performance often focuses primarily on commercial objectives while neglecting ecological and social aspects. This study aims to analyze the effect of greenwashing on corporate performance, evaluate the influence of Environmental, Social, and Governance (ESG) factors on corporate performance, and examine the role of ESG as a moderating variable in the relationship between greenwashing and corporate performance. The study population consists of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population in this study consisted of 57 companies, and the sample included 14 companies over a five-year period, resulting in a total of 70 observations. The sampling technique used was purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA) with EViews. The results show that greenwashing has a negative effect on corporate performance, ESG has a positive effect on corporate performance, and ESG significantly moderates the relationship between greenwashing and corporate performance. This research provides theoretical contributions to the sustainability literature as well as practical implications for companies, investors, and regulators in enhancing information transparency and ESG implementation.
Pengaruh Corporate Social Responsibility, Green Accounting dan Investment Opportunity Set Terhadap Kualitas Laba Rahma Putri; Dian Widiyati
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6926

Abstract

Penelitian ini “bertujuan untuk menganalisi dampak corporate social responsibility, green accounting, dan investment opportunity set terhadap kualitas laba pada perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019-2023. Jumlah Sampel yang digunakan dalam penelitian ini terdiri dari 7 perusahaan diperoleh melalui metode purposive sampling berdasarkan kriteria dan secara rutin menyusun laporan tahunan serta laporan keberlanjutan dalam jangka waktu penelitian. Jumlah observasi data yang dianalisis sebanyak 35. Metode analisis data yang diterapkan adalah regresi linear berganda dengan menggunakan software Eviews 13. Hasil penelitian menunjukkan bahwa secara simultan corporate social responsibility green accounting, dan investment opportunity set berpengaruh terhadap kualitas laba. Secara parsial, corporate social responsibility dan green accounting berpengaruh positif dan signifikan terhadap kualitas laba. Namun investment opportunity set tidak berpengaruh terhadap kualitas laba. Hasil ini menunjukkan bahwa komitmen perusahaan terhadap tanggung jawab sosial dan praktik akuntansi berwawasan lingkungan memiliki peran penting dalam meningkatkan kualitas laba, sementara peluang investasi belum menjadi indikator utama dalam menentukan kualitas laba.”
The Effect of Green Accounting and Corporate Social Responsibility (CSR) Implementation on the Financial Performance of Coal Energy Subsector Companies Listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024 Gregorius Teja Sukma; Heni Haryani; Yanti Sri Wahyuni; Dian Widiyati
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.2132

Abstract

This study examines the impact of implementing Green Accounting and disclosing Corporate Social Responsibility (CSR) on the financial performance of coal companies within the energy sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research is motivated by growing environmental awareness and regulatory pressures compelling companies—particularly those in environmentally sensitive industries—to integrate environmental and social aspects into their business practices. A quantitative research approach was employed, utilizing secondary data obtained from annual reports and sustainability reports published by the companies. The sample was selected using a purposive sampling method based on data availability and consistency throughout the observation period. Financial performance was measured using profitability indicators, while Green Accounting was proxied by environmental cost disclosures, and CSR was measured using a CSR disclosure index. Data were analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that the implementation of Green Accounting has no significant effect on financial performance, and CSR disclosure likewise shows no significant impact on financial performance. Simultaneously, Green Accounting and CSR do not significantly affect the financial performance of coal companies in the energy sub-sector. These findings suggest that environmental and social responsibility practices do not contribute to improved financial performance, even in industries with significant environmental impacts. This study provides empirical evidence for management, investors, and regulators regarding the importance of sustainability-oriented accounting and reporting practices.
Co-Authors A, Aprida Abdul Hadi Abdul Hafizh Abdullah, Mei K. Addenda, Fibula Nandana Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Anggraeni, Windi Ariesty Anisah, Astri Lutfiatul Aripin, Irpan Aropah, Intan Siti Aryan Rhakasa Putra Setiadi, Mohamad Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Budi Santoso Kurniawan Daeli, Sadari darmawan, Sabrina Maharani Dede Satia Wijaya Dede Yati Rosmiati Dini Amalia Rahma Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Fachruli Hayu Biyantarimelia Fadhil Muntazar Faith Njaramba Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitria Herlina Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Gregorius Teja Sukma Hakim, Sultan Maulana Hanapiah Hardila, Ika Hendra, H Hendra, Lim Hendrik Napitupulu Heni Haryani Heni Haryani, Heni Heni Pujiastuti Holiawati Holiawati, Holiawati Humaimah, Sunni Iin Rosini Ika Hardila Indri Ramadhayani Indri Ramadhayani Intan Siti Aropah Irawati, Wiwit Irenne Putren Irsyad Asy’ari Isnatsaqif, Hanif Jasmi Indra Jatmika, Windy Juniati Gunawan Kee, Susanti Khaerunnisa, Nur Kholifatul Jannah Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Mochammad Ilyas Junjunan Mohammad Mahsun Muhammad Ade Al Rizky Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Ningsih, Indria Nofryanti, Nofryanti Nuraini, Saroyah Nurazizah Harahap Nurfauzia, Fathima Nurhayati Nurhayati Nurhayati Nurhayati Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Putri Septiani Putri, Yolanda Dwi Rafles Ginting Rahma Putri Rahma, Dini Amalia Rahmah, Saskia Auliya Rahmat Fauzi Rahmawati, Fani Putri Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Rika Norarita Riyan Harbi Valdiansyah Rofiudin, Ahmad Ruhiyat, Endang Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Septiawan, Andhika Yusuf Setianingsih Simatupang, Lusiana Fransiska Siti Nurhasanah Siti Nurhasanah Sitti Khadija SRI BULAN Sugeng, Andry Sukma, Gregorius Teja Sultan Maulana Hakim Sunarto Sunarto Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Uus Nursyamsu Vicky Cesar Mardjuki Wardana Wardana Widyana, Mellania Fitria Winardi, Agung Yanti Sri Wahyuni Yanti Sri Wahyuni Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Yunita Kwartarani Zenabia, Tsarina Zubair Jauhamsyah