Meyliana
@maranatha.edu
Faculty of Law and Business Digital
Universitas Kristen Maranatha
I am an accounting lecturer at Universitas Kristen Maranatha Bandung Indonesia.
I am married. I have two kids.
EDUCATION
I am still in the process on achieving my doctoral degree majoring in Accounting at Trisakti University.
RESEARCH, TEACHING, or OTHER INTERESTS
Business, Management and Accounting, Management of Technology and Innovation, Information Systems and Management, Leadership and Management
Scopus Publications
Scholar Citations
Scholar h-index
Scholar i10-index
Scopus Publications
Lidya Agustina, Meyliana Meyliana, and Hanny Hanny
Emerald
Purpose The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR. Design/methodology/approach A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR. Findings The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups. Originality/value To the best of the authors’ knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students’ CSR knowledge as a part of CSR SSC.
Lidya Agustina, Hanny, and Meyliana
ACM
This study aims to examine the quality of financial reporting in Indonesia not only by using accounting-based quantitative measurements, but also using qualitative measurements. In addition, this study also examines the impact of quality accounting information on the efficiency of CSR investment. This study uses data on financial statements of companies listed on the Indonesia Stock Exchange in 2015-2016 and Sustainability Reports taken from the companies’ websites. Data analysis techniques used in this study were multiple regression and logistic regression tests. The results of this study indicate that the quality of quantitatively measured financial reporting has a significant positive relationship to CSR investment with the possibility of over investment, as well as having a significant negative relationship to CSR investment with the possibility of under investment. However, the quality of qualitatively measured financial reporting has a significant positive relationship to CSR investment with the possibility of over investment, and has a significant negative relationship to CSR investment with the possibility of under investment.
Lidya Agustina, , Meyliana Meyliana, Se Tin Se Tin, , and
Centre for Business and Economic Research
This research is built by using the basic of cognitive misfit theory (Chan 1996) which explains that the incompatibility between individuals cognitive style in problem solving and work demands will cause a decrease in performance. The previous research shown that cognitive style can affect the performance in variety of assessment methods (Au 1997) but up until now, not clear, however, is the impact of cognitive style on a student’s accounting task performance. Besides, this research proposes that diminished performance will occur when there is incongruence between a student’s cognitive style and the cognitive demands of an accounting task. This research used an experimental method, and examined for 60 students using a 2x2 between subjects experimental design. The result of this study shows that student’s cognitive style will have no direct impact on his/her accounting task performance, and student’s problem solving ability is directly related to his/her accounting task performance, but the effect of cognitive misfit not impacted performance on accounting task. Corresponding author: Lidya Agustina Email address for corresponding author: lidya_kho@yahoo.com First submission received: 29th January 2017 Revised submission received: 27th March 2017 Accepted: 19th April 2017 Background As an educator, we are always hoping that students can graduate and success in carrying out the lecture. There are many factors that can affect their success, one of the factors is cognitive style in the students. The research about accounting education has shown that cognitive style can affect the performance in variety of assessment methods (for instance, the assessment on comparing multiple choices questions against essay and cases will be different) (Au 1997) and learning methodology (Ott et al. 1990). Up until now, there is no comprehensive model in accounting education literature that can identify various of determinants of the performance factors, and this can motivate researchers to do a further research in order to acquire the empirical evidence. The results from the previous research showed that cognitive style has an important role in professional auditor’s performance. Damai Nasution & Supriyadi (2007) explained that the consideration which had been made by auditors in decision making was based on a strict and systematic phase. Cognitive style is related to the method which is used by individuals to gather, analyze, evaluate, and to interpret data. This cognitive style is likely to be consistent for a long lifetime. This research is built by using the basic of cognitive misfit theory (Chan 1996) which explains that the cognitive misfit theory (incompatibility cognitive) predicts that the incompatibility between Journal of Business and Retail Management Research (JBRMR), Vol. 11 Issue 4 July 2017 www.jbrmr.com A Journal of the Academy of Business and Retail Management (ABRM) 132 individuals cognitive style in problem solving and work demands will cause a decrease in performance. Fuller and Kaplan (2004) found that audit result of auditor is determined by how close is the explanation of the task structure in line with the cognitive style of the auditor. They found a significant interaction between the audit task results and the auditor cognitive style in doing task. This is an indication that cognitive misfit affects negatively towards accounting performance. In its principle, accounting task in academic process has always been structured by using a cognitive strategy way which may be parallel or not parallel with the cognitive style of students. This research is a replication from the research that had been done by Honn & Ugrin (2012) with the title “The Effect of Cognitive Misfit on Students 'Accounting Task Performance”. The research uses a 2x2 between subjects design, where by randomly students are given managerial accounting tasks with a gradually and non-gradually guidance, while students with a sequential cognitive style will give do better if they are given a clear gradual guidance. The research also found that students with sequential (analytic) cognitive style are less vulnerable to the cognitive misfit affect than those with global (intuitive) cognitive style. Therefore cognitive misfit affects negatively towards accounting students’ performance. Researchers are interested to re-study this topic, because it is still very rare to do a similar research, especially in assessing accounting students’ performance by using Felder & Silverman (1988) learning style. Problems Identification Based on the background described above, problems identification can be arranged as follows: 1. Does the accounting students’ performance has no direct influence with their cognitive style? 2. Does the accounting students’ performance related directly with their ability? (Students with higher ability will show a better result in their accounting task). 3. Does the accounting students’ performance will be lower (higher) if they are in the state of cognitive misfit (no cognitive misfit)? Research Purposes Based on the problems identification described above, the purposes of the research are: 1. To examine and analyze whether the accounting students’ performance is not directly related to their cognitive style. 2. To examine and analyze whether the results of the accounting students’ performance is directly related to their ability (students who have a higher ability will show better results in their accounting tasks). 3. To examine and analyze whether the accounting students’ performance results will be lower (higher) if they are in a state of cognitive misfit (no cognitive misfit). Review of Literature 1. Cognitive Style on Accounting Education Cognitive style is a psychological dimension that is reflected from the consistency of individuals in collecting and processing information. Cognitive style that is associated with individual methods used to analyze, evaluate and interpret the data, and this cognitive style would normally be consistent for a lifetime (Ausburn & Ausburn, 1978). One of the characteristics of students is reflected in cognitive style, which is reflected in the cognitive style of learning styles of students, in other words cognitive style is a part of learning styles and learning styles are associated with intellectual abilities (Keefe, 1987). The researchers have criticized the model of cognitive styles used in assessing the performance of the previous accounting students, debating that the model is developed for social and interpersonal domains (Duff 1997). Therefore, this research is using the index of learning styles according to Felder-Solomon (ILS), which is an assessment tool that has never been used in assessing the performance of the previous accounting students. Journal of Business and Retail Management Research (JBRMR), Vol. 11 Issue 4 July 2017 www.jbrmr.com A Journal of the Academy of Business and Retail Management (ABRM) 133 2. Assessing Cognitive Style Felder & Silverman (1988) divided the learning styles into five, which are active-reflective learning style, inductive-deductive learning style, visual-verbal learning styles, sensing-intuitive learning styles and sequential-global learning styles. Active-reflective learning Styles Active learning style tend to try to understand the information with its activity which is to ask, discuss, and explain to others, so that active learners prefer learning in groups. While the reflective learning style tend to understand and reflect and think carefully, so they prefer to learn on their own. Inductive-deductive learning style Inductive learning style is trying to process the information from the specific to the general, while deductive learning style is trying to process the information from the general to the specific. Visual-Verbal Learning Style Visual learning style would be easier for them to grasp on the information which are delivered visually, such as through images, PowerPoint slides, films, etc. While the verbal learners are more easily to absorb the information that comes from the sound, such as an explanation of peer learning and lecturers and tutorial learning system. Sensing-Intuitive learning Styles Sensing learning style is easier to learn something based on facts, while the intuitive learning style is easier to obtain information by discovering possibilities and relationships through interpretation. Sequential-Global learning Styles Sequential learning style is easier to understand through structured measures, while global learning style is easier to understand if they get the description material. Collectively, the five dimensions of learning styles by Felder-Silverman (Sensing-Intuitive, Visual-Verbal, Active-Reflective, Inductive-Deductive, and Sequential-Global) is a basic mental process used to learn and solve problems. However, the sequential-global dimension is considered by some experts to be the most relevant with assessing the learning style (Schmeck, 1988). This research is trying to provide a solid foundation for understanding the cognitive process used by students in solving accounting problems. Sequential-Global learning styles differentiate that learners with sequential learning style will gain a better understanding if they get the systematic and structured steps, while the global type will understand the description and to be able to solve complex problems by getting the description. Sequential and global students can generally be described as follows (Felder 1993): Sequential Students • Use coding "consecutively" to regulate the temporal information. • Gain an understanding of the material in small quantities, pieces of connection • Solve problems with an incomplete understanding of the material. • Generate solutions which are well-ordered and easy to follow. Global Students • Use coding simultaneously • Synthesize small units of information into a relational quasi-spatial organization. • Gain an understanding of the material in