Ayu Chairina Laksmi, S.E, M.App.Com., M.Res., Ak., CA., Ph.D

Lektor

Curriculum Vitae PROFILERESEARCHTEACHINGSUPERVISION
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Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
ay***@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Academic Qualification: PhD: Accountancy, RMIT University (2016)

Master: Research – Business and Management, University of Hull (2007)

Master: Applied Commerce, University of Melbourne (2002)

Bachelor: Accounting – Hons, Gadjah Mada University (1999)
Venia Legendi

(qualification to teach):

 Assistant Professor

Professional Lecturer Certification (Sertifikasi Dosen) issued by the Ministry of Education, Culture, Research, and Technology
Further Qualifications: Certified Practising Accountant (CPA) Australia
At the Higher Education Institution (to be accredited) since: 2003
Level of Employment (part-time or full-time): Full time
Teaching Focus: Management Accounting; Management Control System; Behavioural Accounting; Accounting Research Method; Accounting Education
Interdisciplinary Aspects:
  • In teaching management accounting, I explains how information from management accounting system can be used to help in financial management and/or investment decision making
  • In teaching management control system, I illustrates how management control system can influence human behavior in organisation by examining formal and informal factors
  • In teaching behavioural accounting, I draws on some behavioral aspects that can influence the compliance of taxpayers using the Theory of Reasoned Action (TRA)
Activities in the Areas:
  • Further Education
  • Workshop LAMEMBA: Kebijakan dan Implementasi Instrument LAMEMBA
  • Workshop Curriculum: Capaian Pembelajaran Lulusan S1 Akuntansi – Keselarasan KKNI, IES 2021 dan Perkembangan Terbaru
  • Webinar Blockchain Accounting, NFT, Metaverse & Accounting for Cryptocurrency
  • Workshop the Art of Corporate Financial Check Up
  • Workshop Financial Modelling for Corporate Capital Investment
  • Seminar the Role of Management Accountants in Reducing Recruitment Costs
  • Webinar Sustainability Reporting: An Overview of Best Practices in Australia and Perspectives from Indonesia’s Landscape
  • Webinar Green and Sustainable Finance: Now and Beyond
  • Webinar Small & Medium Practice (SMP): How Digitalization Bring Impact, Challenge & Opportunity During – Post Pandemic
  • Webinar IPP Issues PT Pyton Energy
  • Webinar Anti-Bribery Management System – Benefits of Implementation
  • Online Seminar Corporate Reporting Issues in Stock/Equity Invesment
  • 2021 Market Outlook & Omnibus Law Impacts on Investment & HR
  • Webinar Indonesia Economic Outlook 2021
  • Webinar 2020: Anti-Money Laundering/Combating the Financing of Terrorism
  • Research
  • Hamdani, R., Laksmi, A. C., and Hardinto, W. (2021). Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning, Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi 7 (1), 62-70
  • Laksmi, A. C. and Hafis, S. I. A. (2019). The influence of accounting students’ profession: A study from Indonesia perception of public accounting. Journal of Contemporary Accounting, 1(1), 47-63.
  • Laksmi, A. C. dan Febrian, R. S. (2018) Faktor-faktor penentu tingkat pemahaman mahasiswa akuntansi. Jurnal Akuntansi dan Auditing Indonesia, 22(1), 25-35.
  • Laksmi, A. C. and Suciati, I. (2018). Factors influencing the intention to obtain accountant certifications. The Indonesian Journal of Accounting Research, 21(3), 347- 362.
  • Laksmi, A. C. and Kamila, Z. (2018) The effect of good corporate governance and earnings management to corporate social responsibility disclosure. Academy of Accounting and Financial Studies Journal, 22(1).
  • Consultancy
 N/A
How are personal research activities reflected in teaching activities? My research interests are in the area of accounting education, management accounting (including Good Corporate Governance), management control system, CSR, behavioural accounting and accounting education. The link between my research and teaching activities can be explained as follows: (1) I teach subjects that relevant to my research interests such as Management Accounting, Management Control System, and Behavioural Accounting; (2) I use my relevant published articles in academic journals as supporting teaching materials
Work experience:
  • General
 Program Secretary of Accounting International Undergraduate Study Program, Faculty of Business and Economics, Universitas Islam Indonesia (2018-now)

Director of Centre for Accounting Development, Faculty of Business and Economics, Islamic University of Indonesia (2016-2018)

Lecturer in the Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta (2003–now)

Program Secretary of International Program, Faculty of Business and Economics, Universitas Islam Indonesia (2008-2010)

Internal Auditor of Gadjah Mada University (2002-2003)

Accounting Staff at the Sustainable Indonesian Growth Alliances (SIAGA) Project, Faculty of Economics, Gadjah Mada University (1999-2000)
  • Activities as an Expert:
 Reviewer in several reputable scholarly journals in Indonesia:

  • Binus Business Review: 2016-now
  • Jurnal Akuntansi Multi Paradigma: 2018
  • Jurnal Riset Akuntansi Indonesia/The Indonesian Journal of Accounting Research: 2016- now
  • Jurnal Akuntansi dan Auditing Indonesia: 2016-now

Speaker in Webinar “How to Conduct A Qualitative Research“ (2020)

Speaker in Webinar “International Program Accounting: Preparing Digital Business Leaders“ (2021)

Speaker in Webinar “Accounting Education Engineering as a Response to Future Industrial and Environmental Change“ (2022)
Publications: The list of my publication can be found in the link below:

https://scholar.google.com/citations?hl=en&user=QgouA1oAAAAJ&view_op=list_works&authuser=1
Memberships: Member, British Accounting and Finance Association/BAFA (2019-now)

Member, CPA Australia (2019-now)

Member, Institute of Indonesia Chartered Accountants (2016-now)
International experience through:
  • Management Activities
 N/A
  • Academic Activities
  • Obtained a Doctor of Philosophy degree and two Master degrees from overseas universities
  • Managing Double Degree and Student Exchange programs with overseas partner universities
  • Participating at the Saxion International Week in Saxion University of Applied Sciences, Netherlands, as a guest lecturer in 2017
  • Personal Background/ Experience
 N/A
Other:

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
ay***@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Education

  • Bachelor: Accounting – Hons, Gadjah Mada University (1999)
  • Master: Applied Commerce, University of Melbourne (2002)
  • Master: Research – Business and Management, University of Hull (2007)
  • PhD: Accountancy, RMIT University (2016)

Certification

  • Certified Practising Accountant (CPA) Australia, issued by CPA Australia
  • Chartered Accountant Indonesia (CA), issued by IAI (the Institute of Indonesian Chartered of Accountants)
  • Professional Lecturer Certification (Sertifikasi Dosen) issued by the Indonesian Ministry of Education, Culture, Research, and Technology

Honors, awards, grants

  • Best Presenter at the Adpebi International Conference of Management, Education, Social Science, Economics 2022. Paper title: Pottery MSMEs in Kasongan, Bantul, and Behavioral Intention to Use E-Wallet
  • DIKTI Scholarship for Doctoral Degree
  • Australian Development Scholarship (ADS) for Master Degree

Selected key responsibilities

  • Program Secretary of Tax Accounting Applied Undergraduate Program, Faculty of Business and Economics, Universitas Islam Indonesia (2022-present)
  • Program Secretary of Accounting International Undergraduate Study Program, Faculty of Business and Economics, Universitas Islam Indonesia (2018-now)
  • Director of Centre for Accounting Development, Faculty of Business and Economics, Islamic University of Indonesia (2016-2018)
  • Program Secretary of International Program, Faculty of Business and Economics, Universitas Islam Indonesia (2008-2010)

Membership of association and professional bodies

  • Member of Institute of Indonesia Chartered Accountants (IAI)
  • Member of CPA Australia

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
ay***@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Research interests

  • Accounting Education
  • Corporate Social Responsibility
  • Sustainability
  • Management Accounting
  • Taxation

Selected publications

Journals
  • Laksmi, A. C., & Husna, N. A. I. (2025). Factors affecting the level of accounting students’ understanding in Indonesia. Review of Integrative Business and Economics Research (RIBER), 14(4), 621-640.
  • Laksmi, A. C., & Puteri, S. A. (2024). The effect of government expenditure on education and health sectors on poverty rate (Study at Kuningan Regency, West Java). International Journal on Economics, Finance and Sustainable Development, 6(3), 402-414. https://doi.org/10.31149/ijefsd.v6i8.5311
  • Salsabila, A. N., & Laksmi, A. C. (2024) Analisis to do list pada aplikasi MonSAKTI 2023. Jurnal Aplikasi Bisnis, 21(1), 511-521. https://doi.org/10.20885/jabis.vol21.iss1.art2
  • Sundawan, H. P., & Laksmi, A. C. (2024). Determinants analysis of original local government revenue in the tourism sector of the Special Regional of Yogyakarta. Nominal Barometer Riset Akuntansi Dan Manajemen, 13(1), 118-130. https://doi.org/10.21831/nominal.v13i1.71430.
  • Qais, M. N., & Laksmi, A. C., (2023). Analisis efektivitas pada sistem akuntansi penggajian di PT SKU. Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, 1(4), 303-315. https://doi.org/10.59246/muqaddimah.v1i4.478
  • Arwani, A., Rahman, A., & Laksmi, A. C. (2023). Development of Islamic accounting sustainability model. Remittances Review, 8(3), 673-689. https://doi.org/10.33182/rr.v8i3.45
  • Ashma, F. U., & Laksmi, A. C. (2023). Corporate Social Responsibility dan stabilitas keuangan terhadap financial fraud: Peran moderasi dari kualitas audit. Reviu Akuntansi dan Bisnis Indonesia, 7(1), 134-152. https://doi.org/10.18196/rabin.v7i1.17739
  • Kharisma, P., & Laksmi, A. C. (2023). Analisis financial target, financial stability, dan ineffective monitoring yang mempengaruhi kecurangan pelaporan keuangan. Jurnal Sosial dan Teknologi (SOSTECH), 3(3), 210-219. https://doi.org/10.59188/jurnalsostech.v3i3.653
  • Laksmi, A. C., & Hanin, I. U. D. (2022). The effect of profitability, leverage, liquidity, and green accounting on Corporate Social Responsibility disclosures: Study on mining companies listed on the Indonesia Stock Exchange from 2016 to 2020. Jurnal Aplikasi Bisnis, 227-286.
  • Laksmi, A. C., & Piniji, L. S. (2022). Pottery MSMEs in Kasongan, Bantul, and behavioral intention to use E-Wallet. Adpebi International Journal of Multidisciplinary Sciences, 1(1), 266-278. https://doi.org/10.54099/aijms.v1i1.283
  • Laksmi, A. C., & Hasri, A. P. (2022). Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange. Jurnal Akuntansi dan Auditing Indonesia, 26(1), 102-109. https://doi.org/10.20885/jaai.vol26.iss1.art10
  • Hamdani, R., Laksmi, A. C., & Hardinto, W. (2021). Learning methods for accounting students: Explore the effectiveness of traditional learning and laptop-based active learning. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 7(1), 62-70. https://doi.org/10.31289/jab.v7i1.4409
  • Kurniawan, A. S., & Laksmi, A. C. (2021). Pengaruh kompetensi, komunikasi, dan tekanan waktu terhadap kualitas hasil pemeriksaan pajak. Jurnal Ekonomi dan Bisnis, 24(1), 53-65.
Conference Papers/Proceedings
  • Laksmi, A. C., & Amanda, D. T. (2025). The application of Financial Accounting Standards for entities without public accountability (SAK ETAP) in BUMDes MM. Proceeding of International Conference on Accounting and Finance, Indonesia, 443-453.
  • Nugraha, K. B., & Laksmi, A. C. (2025). Effectivity analysis of Cloud computing-based point of sales applications as a cash receipts information system for MSMEs in Pekanbaru, Proceeding of International Conference on Accounting and Finance, 358-372.
  • Laksmi, A. C., & Triolita, I. Y. (2025). Implementation of digital wallets in MSME’s in Telaga Ngebel Ponorogo Regency, Proceeding of International Conference on Accounting and Finance, 373-387
  • Laksmi, A. C., & Apriliyasari, A. (2025). The impact of liquidity, solvency, profitability and activity on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023, Proceeding of International Conference on Accounting and Finance, 100-113.
  • Laksmi, A. C., & ‘Ad’n, I. A.S. (2025) Realization and contribution of restaurant tax revenue to local own-source revenue in Madiun, Proceeding of International Conference on Accounting and Finance, 55-66.
  • Anugerah, I. I., & Laksmi, A. C. (2024). Implementasi pelaksanaan penyampaian dan validasi Laporan Pertanggungjawaban Bendahara Pengeluaran pada aplikasi SAKTI, Proceeding of Conference on Applied Business and Accounting, vol 2, 47-63.
  • Wijaya, R. A., & Laksmi, A. C. (2024). Analisis pengaruh perputaran piutang, kas dan persediaan terhadap profitabilitas PT “Z”. Conference on Applied Business and Accounting, vol 2, 17-832.
  • Anggara, M. Z., & Laksmi, A. C. (2024). Pengaruh kesadaran wajib pajak, tax moral dan pemahaman keuntungan pajak terhadap kepatuhan wajib pajak orang pribadi dalam negeri. Proceeding of National Conference on Accounting & Finance, 360-367.
  • Amalia, D. R., & Laksmi, A. C. (2024). Implementation of fixed assets audit at PT U by KAP Y. Proceeding of International Conference on Accounting & Finance, 335-342.
  • Erison, F. A. R., Putri, D. M., Amanda, E. Y., A’yun, Q., & Laksmi, A. C. (2024). Innovations in sharia tax governance: Aligning sharia principles with the national tax system. Proceeding of International Conference on Accounting & Finance. 224-232.
  • Nurfadilla, R. A., & Laksmi, A. C. (2204). Implementation of disbursement procedures for inventory change funds at regional work units in East Java. Proceeding of International Conference on Accounting & Finance, 345-353.
  • Nuraindra, Y. A., & Laksmi, A. C. (2023). Tax avoidance in State Owned and Family-Owned enterprises: An Indonesian study. In: Alareeni, B., Hamdan, A. (eds) Technology and Business Model Innovation: Challenges and Opportunities. ICBT 2023. Lecture Notes in Networks and Systems, vol 924. Springer, Cham. https://doi.org/10.1007/978-3-031-53998-5_17
  • Kartini, P. , & Laksmi, A. C. (2023). Analisis implemtasi akuntansi biaya lingkungan pada PT. XYZ Balikpapan. Conference on Applied Business and Accounting, Volume 1, 444-456.
  • Iffat, M. F., & Laksmi, A. C. (2023). Pengaruh persepsi manfaat, kemudahan penggunaan, risiko terhadap minat menggunakan dompet elektronik 441-449. Proceeding of National Conference on Accounting & Finance.
  • Laksmi, A. C., & Mardhatila, A. (2023). The use of the SIMDA application in accounting department at regional hospital Siti Fatimah Palembang. Proceeding of International Conference on Accounting and Finance, 129-134.
  • Afifah, S. D., & Laksmi, A. C. (2023). Factors influencing Indonesian accounting students’ interests in undertaking professional accounting education program. Proceeding of the 5th International Conference on Accounting Research and Education (iCARE2023), 221-229.
  • Mahirachmad, V., & Laksmi, A. C. (2022). Analisis efektivitas penerimaan pajak restoran terhadap Pendapatan Asli Daerah Badan Pendapatan Daerah Kabupaten Nganjuk, Jawa Timur. Seminar Aplikasi Bisnis, Volume 3, 9-18.
  • Fitri, U. A., & Laksmi, A. C. (2022). Pengaruh insentif pajak dan insentif non-pajak terhadap manajemen laba. Proceeding of National Conference on Accounting & Finance, 299-305.
  • Fatih, F. A. A., & Laksmi, A. C. (2021). The influence of prior accounting learning, class attendance, learning behavior and interest in reading towards the understanding of accounting, ICED-QA 2019: Proceedings of the 2nd International Conference on Educational Development and Quality Assurance, ICED-QA 2019, 11 September 2019, Padang, Indonesia. European Alliance for Innovation.
  • Tyasmasdanti, F., & Laksmi, A. C. (2021). Factors influencing community’ decision-making in monetary donations through online-based FinTech crowdfunding platforms. The 4th International Conference on Accounting Research and Education (iCARE2021). 336-340.

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
ay***@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Selected teachings

  • Cost Accounting
  • Management Accounting
  • Management Control System
  • Behavior Accounting
  • Accounting Research Method

Available for contact via:

Telephone
(+62) 274 898444 Ekstensi 2700

Email
ay***@****ac.id

Address
Muhammad Adnan Building,
Sarjana Terapan FBE UII Campus,
Jl. Kaliurang Km,14.5,
Umbul Martani, Ngemplak, Sleman,
Yogyakarta 55584 Indonesia

Find out more:

Selected topics (Bachelor thesis supervision)

  • Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Laporan Keuangan Bumdes MM
  • Penerapan Audit Aset Tetap Pada PT U Tahun Audit 2022 Oleh KAP Y
  • Pengaruh Akuntabilitas Dan Transparansi Dana Desa Terhadap Kepercayaan Masyarakat Di Desa B Kabupaten N
  • Prosedur Pelaksanaan Audit Kepatuhan Pajak Daerah Kabupaen Sleman Oleh Kantor Akuntan Publik X
  • Pengaruh Pengawasan Pajak Hotel Terhadap Tingkat Kepatuhan Wajib Pajak Di Sleman
  • Analisis Realisasi Dan Kontribusi Pendapatan Pajak Restoran Terhadap Pendapatan Asli Daerah DI Kabupaten Madiun
  • Analisis Penerapan Dompet Digital Pada UMKM Di Sekitar Kawasan Tempat Wisata Telaga Ngebel Kabupaten Ponorogo
  • Pengaruh Likuiditas, Solvabilitas, Profitabilitas and Aktivitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur, Food And Beverages di Bursa Efek Indonesia Periode 2019-2023
  • Pengaruh Pemeriksaan Pajak Dan Pemahaman Peraturan Terhadap Kepatuhan Wajib Pajak Restoran

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