Knowledge versus Action in ESD: How Accounting Students Promote Environmental Awareness in Vocational Education
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Abstract
Penelitian ini mengeksplorasi bagaimana dimensi-dimensi Education for Sustainable Development (ESD) yang mencakup Embodying Sustainability Values (ESV), Embracing Complexity in Sustainability (ECS), dan Envisioning Sustainable Futures (ESF) mempengaruhi kesadaran lingkungan siswa akuntansi di pendidikan vokasi. Fokus khusus diberikan pada peran mediasi dari Acting for Sustainability (AFS). Model yang diusulkan bertujuan untuk menjelaskan bagaimana nilai-nilai keberlanjutan inti, pemikiran sistemik, dan perspektif berorientasi masa depan dapat diterjemahkan ke dalam tindakan nyata yang meningkatkan kesadaran siswa terhadap isu-isu lingkungan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner tertutup yang disebarkan kepada 545 siswa akuntansi dari sejumlah sekolah vokasi di Indonesia. Pengolahan dan analisis data dilakukan menggunakan pendekatan Smartpls4. Analisis jalur mengungkapkan bahwa ESF memiliki pengaruh yang signifikan dan positif terhadap AFS (β = 0.770). Selanjutnya, AFS juga secara signifikan dan positif berkontribusi terhadap EA (β = 0.242). Temuan ini menunjukkan bahwa AFS berperan sebagai mediator parsial dalam hubungan antara ESF dan EA, yang berarti bahwa visi tentang masa depan berkelanjutan dapat mendorong tindakan nyata yang pada akhirnya meningkatkan kesadaran lingkungan siswa. Sebaliknya, ECS menunjukkan hubungan negatif terhadap EA (β = -0.141), menandakan bahwa pemahaman terhadap kompleksitas keberlanjutan saja, tanpa diikuti tindakan, belum cukup untuk menumbuhkan kesadaran lingkungan.
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