Luky Patricia Widianingsih

Dr. Luky Patricia Widianingsih, S.E., M.SA. (HumBis), CSRA.

Joined:

2019

Major:

Accounting

Academic rank:

Associate Professor

Luky Patricia Widianingsih, SE, M.SA (HumBis) adalah Assistant Professor di Universitas Ciputra. Beliau bergabung dengan Universitas Ciputra sejak tahun 2019.

Ia menempuh pendidikan magister dan doktoral di Universitas Brawijaya, Malang. Ia pernah berkarier di dunia industri sebelum akhirnya memasuki dunia akademisi sebagai dosen sejak tahun 2009.

Keahlian di bidang Akuntansi Manajerial, Akuntansi Lingkungan & Sosial, dan Penelitian Kualitatif.

Saat ini, beliau menjabat sebagai Pemimpin Redaksi jurnal MAPI (Media Akuntansi dan Perpajakan Indonesia) dan JAEF (Jurnal Akuntansi, Kewirausahaan, dan Teknologi Keuangan). Jurnal-jurnal tersebut telah terakreditasi oleh Sinta. Selain itu, beliau juga menjabat sebagai Koordinator Penjaminan Mutu di program studi Akuntansi.

Author Pages

ORCiD	https://orcid.org/http://orcid.org/0000-0002-2777-6832
Google Scholar	https://scholar.google.co.id/citations?user=j7Hc7OIAAAAJ
Scopus	https://www.scopus.com/authid/detail.uri?authorId=58036847100
SINTA	https://sinta.kemdikbud.go.id/authors/profile/6664612

International Journal indexed by Scopus/WoS

• The Role of Peer-to-Peer Lending in Supporting Rural Banks and Expanding Financial Access in Less-Developed Provinces. QUALITY Access to Success (2025)
• Can Renewable Energy, Carbon Taxes, and Economic Growth Mitigate Countries’ Carbon Emissions?. International Journal of Energy Economics and Policy (2024)
• Carbon emission disclosure and PROPER: Are they attractive to foreign investors?. Uncertain Supply Chain Management (2024)
• Enhancing Micro, Small, and Medium Credit (MSME) through P2P Platforms in Normal and Tight Banking Liquidity. QUALITY: Access to Success (2024)
• P2P lending and banking credit for MSMEs and Non-MSMEs post COVID-19 pandemic: Does it matter?. Decision Science Letters (2024)
• Renewable Energy Consumption, ESG Reporting, and Fixed Asset Turnover: Does it Work in Asia?. International Journal of Energy Economics and Policy (IJEEP) (2024)
• Collaborative enhancement of non-MSME credit and optimization of banking idle funds through P2P platforms. Uncertain Supply Chain Management (2023)
• University Social Responsibility from the Transformative Ecofeminism Perspective. The Qualitative Report (TQR), Scopus Q1 (2022)

International Journal

• DO WE NEED P2P BETWEENBANK THIRD-PARTYFUNDS AND BANK CREDIT?. RESEARCH IN MANAGEMENT AND ACCOUNTING (RIMA) (2023)
• GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY: EMPIRICAL EVIDENCE ON HIGH PROFILE INDUSTRY IN INDONESIA. Research In Management and Accounting (RIMA) (2022)
• THE VALUE RELEVANCE OF ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND RETURN ON EQUITY. Jurnal RIMA (Research In Management and Accounting) (2021)

National Journal indexed by Sinta

• Dari Teknologi Menuju Keberlanjutan: Peran Kesiapan Digital Dunia terhadap Indeks Tujuan Pembangunan Berkelanjutan dengan Kontrol Kualitas Lingkungan. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (2026)
• Determinants of Carbon Emission Disclosure in State-Owned and Private Enterprises. Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF) (2026)
• Paradoks Digital: Analisis Dampak Infrastruktur Digital dan Pemerintahan Digital terhadap Kualitas Lingkungan. Jurnal E-Bis: Ekonomi Bisnis (2026)
• Pay Less Today, Suffer Tomorrow? Tax Avoidance and Financial Distress. Journal of Accounting and Finance Management (2026)
• TAX AVOIDANCE AND FINANCIAL DISTRESS: A THREAT TO FIRM QUALITY?. INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND ACCOUNTING RESEARCH (IJEBAR) (2026)
• Triggering Turbulence: How Trump’s Tariff Talk Shook the Markets. WIGA : Jurnal Penelitian Ilmu Ekonomi (2026)
• Inovasi Edukasi Akuntansi Berbasis Gamifikasi: Implementasi Rally Game dan Tricoin hunt untuk Meningkatkan Literasi Siswa SMA. Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) (2026)
• CORPORATE TAX AVOIDANCE: HOW FINANCIAL HEALTH RESHAPES THE GAME. JURNAL BISNIS DAN AKUNTANSI (2025)
• Determinants of carbon emission disclosure of energy sector companies in Indonesia. Jurnal Ekonomi dan Bisnis (2025)
• Paying For Pollution: Carbon Tax as A Mitigation for Carbon Emission Problem. JIA (Jurnal Ilmiah Akuntansi) (2025)
• The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy. Jurnal Akuntansi (2025)
• BEHAVIORAL BIASES, FINANCIAL LITERACY AND INVESTMENT DECISION-MAKING. Jurnal Akuntansi Kontemporer (JAKO) (2025)
• Carbon Emissions In Asia: The Role Of Renewable Energy, Non-Renewable Energy, Carbon Tax, And Net-Zero Emissions Commitments. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis (2025)
• CARBON PRICING AS A REVENUE STREAM FOR GREENER FUTURE. JURNAL AKUNTANSI KONTEMPORER (JAKO) (2025)
• Fintech Category Moderation Analysis: 3P Factors and Diversification in Startup Investment Decisions. JURNAL LOCUS: Penelitian & Pengabdian (2025)
• PERAN NARSISME CEO DAN KOMPOSISI GENDER DEWAN DIREKSI DALAM MENINGKATKAN KUALITAS PELAPORAN KEBERLANJUTAN: PERUSAHAAN-PERUSAHAAN DI ASEAN. FINANCIAL: Jurnal Akuntansi (2025)
• Profitability Meets Responsibility: The Role Of Board Gender Diversity In Shaping Corporate Tax Avoidance Behaviour. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis (2025)
• The Effect of Green Investment on the Disclosure of Carbon Emissions from SRI-Kehati Companies. Jurnal Ekuilnomi (2025)
• Women in the Boardroom: A Catalyst for Tax Avoidance?. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam (2025)
• CSR DISCLOSURE AND FINANCIAL DISTRESS AS DETERMINANTS OF TAX AVOIDANCE: EMPIRICAL EVIDENCE FROM MINING COMPANIES IN INDONESIA. Ecopreneur.12 (2025)
• DETERMINAN MAKROEKONOMI DAN PAJAK DAERAH TERHADAP KETIMPANGAN EKONOMI. Media Akuntansi Dan Perpajakan Indonesia (2025)
• HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE?. Jurnal Akuntansi Multiparadigma (2024)
• The Indonesia's Financial Landscape: P2P Loan Growth, Banking Performance, and The Covid-19 Connection. AKRUAL: Jurnal Akuntansi (2024)
• Berpengaruhkah BOC Eks Politik Terhadap Pengungkapan CSR Perusahaan Sektor Energi dan Basic Materials?. JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) (2024)
• Do Government Efforts and Commitments Affect the SDGs?. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (2024)
• Literasi Keuangan dari Drama Korea: Studi Netnografi Atas Konstruksi Nilai. Journal of Education Research (2024)
• Religiosity Dilemma: A Paradox Related to SDG Implementation. Journal of E-Bis: Economics-Business (2024)
• The Effect Of Board Capital On The Efficiency Of Indonesian Commercial Banks In 2020-2022. Ekombis Review – Jurnal Ilmiah Ekonomi dan Bisnis (2024)
• Three Phases of Human Development Index Towards Global Common Stewardship Based on Environmental Kuznets Curve. El-Mal: Jurnal Kajian Ekonomi dan Bisnis Islam (2024)
• FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN TAMBANG BATU BARA. Media Akuntansi Dan Perpajakan Indonesia (2024)
• Simulakra Akuntan(si) Di Tengah Hiperealitas Revolusi Industri 4.0. Journal on Education (2024)
• THE IMPACT OF INTANGIBLE ASSET AND RESEARCH AND DEVELOPMENT ON FIRM VALUE. JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (2024)
• Carbon Emission Disclosure: Evidence from Manufacturing Company. Indonesian Journal of Sustainability Accounting and Management (IJSAM) (2023)
• Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia?. Jurnal Reviu Akuntansi dan Keuangan (2023)
• CSR, GCG, dan Kinerja Keuangan: Bukti Empiris dari Perusahaan Sektor Energi dan Basic Material di Indonesia. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (2023)
• Is There God in Postmodern Accounting?. Journal of Education Research (2023)
• Pengaruh Ex-Politics BoC Terhadap Nilai Perusahaan Pertambangan Terkoneksi Politik. Perspektif Akuntansi (2023)
• Pertumbuhan Pinjaman Peer-to-Peer (P2P) Terhadap Pertumbuhan Kredit Modal Kerja, Investasi, dan Konsumsi: Disruptif pada Perbankan di Indonesia-kah?. Jurnal E-Bis: Ekonomi-Bisnis (2023)
• APAKAH PENGUNGKAPAN CSR, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN MERUPAKAN FAKTOR DETERMINAN NILAI PERUSAHAAN?. Media Akuntansi dan Perpajakan Indonesia (MAPI) (2023)
• EDUKASI HIJAU SEBAGAI UPAYA MEMBANGUN SUSTAINABILITY AWARENESS MASYARAKAT. Jurnal Abadimas Adi Buana (2023)
• Efek Substitusi Pertumbuhan Pinjaman Peer-to-peer (P2P) terhadap pertumbuhan kredit bank konvensional di Indonesia. Jurnal Lentera Akuntansi (2023)
• Kinerja Perusahaan dan Nilai Pasar: Bukti Empiris Pada Sektor Perbankan Dengan Tingkat Current Account Saving Account Rendah. INNOVATIVE: Journal Of Social Science Research (2023)
• Kontribusi Penelitian Universitas terhadap Pendapatan Industri: Bukti Empiris dari Top University di Indonesia. Journal on Education (2023)
• Mediating Effect Of Return on Asset on The Effect Between Internal Capital Disclosure And Stock’s Return. Bima Journal –Bussiness Management and Accounting (2023)
• Menjadi Hamba Publikasi, Berdampakkah pada Education index di Asiatic Region?. Journal on Education (2023)
• Pengajaran dan Pendapatan Industri untuk Meningkatkan Pandangan Internasional pada Universitas-Universitas di Indonesia. Journal on Education (2023)
• Pengaruh Digital skill dan Literasi Keuangan terhadap Penyaluran Pinjaman P2P di luar Pulau Jawa. Jurnal Pendidikan Tambusai (2023)
• Pengaruh DPR Dan NPM Terhadap Roe Pada Situasi Casa Rendah. Sengkuni Journal (2023)
• Pengaruh Financial Technology terhadap Indeks Pembangunan Manusia di Indonesia. Journal on Education (2023)
• Pengaruh Literasi Teknologi Informasi dan Komunikasi (TIK) terhadap Pinjaman P2P di Indonesia. Jurnal Pendidikan Tambusai (2023)
• Pengaruh Pinjaman P2P Terhadap PDB Indonesia Pasca PandemiCovid-19. Jurnal Pendidikan Tambusai (2023)
• Pengaruh Video Online-Music Streaming terhadap Literasi Digital di Indonesia. Tonika: Jurnal Penelitian dan Pengkajian Seni (2023)
• RELIGIOSITY AND SUSTAINABLE DEVELOPMENT GOALS: DOES IT MATTER?. Jurnal Review Pendidikan dan Pengajaran (JRPP) (2023)
• INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION. Jurnal Akuntansi Kontemporer (JAKO) (2022)
• Kinerja Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) Bank Umum Konvensional Sebelum dan Selama Pandemi Covid-19. JPAK: Jurnal Pendidikan Akuntansi dan Keuangan (2022)
• Kualitas Pengungkapan Sustainable Development Goals (SDGs) dan Kinerja Keuangan: Bukti Empiris atas Perusahaan Pertambangan di Indonesia. AKUNTANSI DEWANTARA (2022)
• MENGHIDUPKAN SEMANGAT FOUNDING FATHERS INDONESIA DALAM MEWUJUDKAN BEYOND ECONOMIC MAN: IDEOLOGI BARU AKUNTANSI. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif (2021)
• Pendidikan Dialogis nan Membebaskan: Kajian bagi Pendidikan Akuntansi (Kritis). Jurnal Pendidikan Akuntansi dan Keuangan (2021)
• Literasi Keuangan Pada Generasi Z. Jurnal Pendidikan Akuntansi (2021)
• MENCIPTAKAN NILAI MELALUI PROGRAM LITERASI KEUANGAN: PORTOFOLIO KEUANGAN PRIBADI. Jurnal Abadimas Adi Buana (2021)
• Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi. Media Akuntansi dan Perpajakan Indonesia (MAPI) (2020)
• The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years 2014-2018). Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) (2020)
• The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure. Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) (2019)

National Journal

• PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN. JAKO: Jurnal Akuntansi Kontemporer (2023)
• EFEKTIVITAS PENYALURAN BANTUAN LANGSUNG TUNAI BAGI MASYARAKAT TERDAMPAK COVID-19. Media Akuntansi dan Perpajakan Indonesia (2022)
• MODAL INTELEKTUAL DAN KINERJA KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN TEKSTIL DAN GARMEN. Media Akuntansi dan Perpajakan Indonesia (2022)
• TRANSFORMATIONAL LEADERSHIP STYLE, LEVERS OF CONTROL, AND UNIVERSITY PERFORMANCE. JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (2022)
• Peningkatan Literasi Keuangan Bagi Buruh Migran Indonesia di Singapura, Hongkong, dan Roma. Jurnal LeEcom (2021)
• PROFITABILITY RATIOS AND STOCK PRICES: EMPIRICAL EVIDENCE ON THE BUILDING CONSTRUCTION SUBSECTOR. Research in Management and Accounting (RIMA) (2021)

National Proceeding

• Adakah Tuhan dalam Akuntansi Posmodern?. Prosiding Simposium Nasional Akuntansi (SNA) 22 Papua (2019)
• MENGHIDUPKAN SEMANGAT FOUNDING FATHERS INDONESIA, MEWUJUDKAN BEYOND ECONOMIC MAN: IDEOLOGI BARU AKUNTANSI. 3rd NCBMA (National Conference on Business, Management and Accounting) “Business Knowledge to be Elevated: Advancing Disruptive Innovation” (2019)

Book

• Ada Apa dengan Medsos? Menangkap Budaya dengan Netnografi (2022)
• Netnografi in Action (2021)

Copyright

• Ada Apa Dengan Medsos (2022)
• Modul Grow Up Financially (Financial Lesson Dari Drama Korea) (2022)
• Modul Portofolio Keuangan Pribadi (2021)
• Modul Prinsip '.GAS Check (2021)
• Pelatihan Brevet A (2021)
• Pelatihan Brevet B (2021)
• Pelatihan Pengisian SPT OP Untuk Masyarakat Umum Dan Mahasiswa (2021)
• Video Pembelajaran Portofolio Keuangan Pribadi (2021)
• Desain Untuk Inovasi (2020)

Formal Educations

Year	Level	School/Institution/University
2005 - 2007	S2	Universitas Brawijaya
2017 - 2022	S3	Universitas Brawijaya