Ratna candra sari

Universitas Negeri Yogyakarta | UNY · Department of Accounting Education

The COVID-19 pandemic is not only related to health problems but also related to life problems across multi-dimensional aspects including economic aspects. The pandemic has led to recession and financial distress for vulnerable groups. The current phenomenon shows that teenagers have a low level of financial literacy and are a psychologically vulne...

Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions. Method: Questionnaire was u...

Purpose Previous research examined the effectiveness of virtual reality (VR) in various fields including engineering (Alhalabi, 2016), the military (Webster, 2016), robotic surgery (Bric et al. , 2016; Francis et al. , 2020), firefighters (Çakiroglu and Gökoglu, 2019), negotiation training (Ding et al. , 2020), health-care training (Chow et al. , 2...

Purpose This study aims to examine financial socialization based on augmented reality (AR) technology for elementary school students, which it is hoped will improve their sharia financial knowledge. Design/methodology/approach The experimental method with pre- and post-test and control groups was used to test the improvement in the young learners’...

Ethics education is increasingly needed in business schools due to the escalation of fraud in business practices. However, faculties face challenges in gaining the millennials and Z generation's interest and attention, who are generally digital savvy, when teaching accounting ethics. One of the learning media that is suitable for millennial and Z g...

Innovative learning techniques are needed, to match the expectations of the current audience to improve business ethics education for the twenty-first century. One of the innovative technologies which is believed to have a big effect on a bachelor’s degree is augmented reality (AR). Incorporating AR into the modern education system is expected to p...

Business schools have challenges in internalizing ethical values in business because of the gap between ethical theories and their application in the real world. Learning activities using real situations involve high costs, lack infrastructure, and are too risky. Therefore, the virtual environment will help students understand the actual context. T...

This study examines the impact of religiosity and clawback on corporate reporting behavior. Previous research indicates that the supervision and punishment aspects of God, and secular authorities are able to improve prosocial actions. This present study examines whether clawback that has a punishment feature moderates the effect of religiosity on t...

This study aims to examine the effectiveness of the adoption of clawback in reducing the intention of managers to manipulate earnings. This study differs from previous literatures which are mainly conducted in low uncertainty avoidance and high individualism cultures using an archaival method since it is conducted in a country with high uncertainty...

The flexibility of accounting standards is one of the drivers of creative accounting. Creative accounting is an ethical dilemma. It seems that creative accounting does not explicitly violate the rules, but led misinterpretation and misdirection in user’s decision- making. The purposes of this study are, to test the differences of ethical perception...

The level of financial literacy tends to be low in children, while information and financial education for children are very limited, especially in developing countries without mandatory financial education in schools. This study examined the effects of a classroom financial education program on financial knowledge. We used “Financial Intelligence...

Tunneling through related party transactions is one of the most challenging aspects in corporate governance. In addition, the impact of tunneling activities may affect to corporate governance's performance in most of Asian countries. Yet, studies on the effectiveness of corporate governance in relation to tunneling are still limited and the results...

Penelitian ini bertujuan untuk: mengembangkan komik edukasi “Impian Moni” sebagai media pembelajaran literasi keuangan kompetensi anggaran pribadi untuk siswa sekolah dasar; mengetahui kelayakan komik edukasi”Impian Moni”; mengetahui peningkatan pemahaman siswa mengenai pembelajaran literasi keuangan kompetensi anggaran pribadi dengan menggunakan k...

Accounting scandals raise educators’ awareness of the importance of character and religiosities issues in accounting education. This study aimed to test the effectiveness of character and religion education in reducing the intentions of doing creative accounting, and compare them between students at the university that implements character and reli...

Tunneling through related party transactions is one of the most challenging aspects in corporate governance. In addition, the impact of tunneling activities may affect to corporate governance’s performance in most of Asian countries. Yet, studies on the effectiveness of corporate governance in relation to tunneling are still limited and the results...

This study examines the effect of current asset tunneling on firm performance from the emerging market perspective. Although tunneling activities is a common practices by businesses especially in Indonesia, there exist obstacles in the measurement of tunneling activity because it is difficult to proof the existence of such practices. In this study,...

Di Indonesia, konglomerasi mendominasi perekonomian nasional sekaligusmemberikan kontribusi besar dalam krisis ekonomi nasional. Beberapa bentuk konglomerasidi Indonesia antara lain Salim Group, Bakrie Group, Sinar Mas, Gudang Garam, Lippo dsb.Perusahaan dengan karakteristik kelompok bisnis konglomerat menyebabkan timbulnyarisiko ekspropriasi sebag...