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All Journal Jurnal Akuntansi Multiparadigma AkMen JURNAL ILMIAH MALIA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Jurnal Abdi Insani Economics and Digital Business Review Jurnal Aktiva : Riset Akutansi dan Keuangan AKUNSIKA: Jurnal Akuntansi dan Keuangan Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ininnawa: Jurnal Pengabdian Masyarakat Accounting Student Research Journal Jurnal Abdimas Multidisiplin Vifada Management and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Jurnal Accounting Unipa
Ramadhani, Febrina Nur
Department Of Accounting, Universitas Negeri Makassar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Amanah-Based Household Accounting: A Muslim Family Perspective Ramadhani, Febrina Nur; Ekaviana, Dessy; Mujahidi, Khairul
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 2, July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5489

Abstract

This study aims to explore the meaning of trust-based household accounting from the perspective of Muslim families. Employing a qualitative approach and transcendental phenomenology method, data were collected through in-depth interviews with five Muslim families from diverse socio-economic backgrounds. The findings reveal that trust-based household accounting is understood as a process of managing family finances grounded in Islamic spiritual values, responsibility, justice, transparency, and deliberation as part of fulfilling one’s duty as a servant of Allah and leader within the family. This research highlights the importance of integrating ethical and religious values into domestic accounting practices and offers a conceptual contribution to the development of value-based accounting.
Peningkatan Kompetensi Metodologis Mahasiswa Melalui Sosialisasi Teknik Efektif Penelitian Kualitatif Lukman Dahlan; Rahayu Alkam; Febrina Nur Ramadhani; Andi Muhammad Syukur Hidayatullah; Wina Ayudia Akbar
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fv7yf861

Abstract

This community service activity was conducted to enhance accounting students’ methodological literacy toward qualitative research, which remains less popular within the Faculty of Economics and Business, Universitas Negeri Makassar (FEB UNM). Field observations revealed that most accounting students prefer quantitative approaches in their undergraduate theses, considering them easier and more measurable. Therefore, the implementing team organized a qualitative research methodology socialization program for sixth-semester students who are preparing for their final research projects. The activity employed an interactive lecture and open discussion method, and its effectiveness was assessed through a comparison of pre-test and post-test results. The findings indicated an overall improvement in students’ conceptual understanding across all measured aspects, with the highest increase in data collection techniques (11.76%) and the lowest in understanding the researcher’s role as the main instrument (5.88%). These results demonstrate that conceptual-based socialization is effective in improving students’ methodological comprehension and academic awareness of qualitative research. The program is expected to continue as a sustainable initiative to strengthen the research culture and broaden methodological perspectives among accounting students at FEB UNM.
The Moderating Role of Sharia Compliance in the Relationship between Sustainability Reporting Disclosure and Firm Value: : Evidence from Mining and Energy Companies Listed on the Indonesia Stock Exchange. Azwar Anwar; Nur Alim Bahri; Febrina Nur Ramadhani; Andi Asti Handayani
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3682

Abstract

This study examines the effect of sustainability reporting on firm value with Sharia compliance as a moderating variable in mining and energy companies listed on the Indonesia Stock Exchange (IDX). The research is grounded in Stakeholder Theory and Sustainability Theory, which emphasize that companies are responsible not only to shareholders but also to broader stakeholders, including society and the environment. Sustainability disclosure is expected to improve transparency and strengthen stakeholder trust, which may ultimately influence firm value. However, previous studies show inconsistent findings, suggesting that the relationship may depend on certain moderating factors. This study employs a quantitative approach using multiple regression analysis with EViews. Sustainability reporting is measured using the Global Reporting Initiative (GRI) index, firm value is measured using Tobin’s Q, and Sharia compliance acts as the moderating variable. Leverage (DER) and profitability (ROA) are included as control variables. The sample consists of 63 observations from 21 mining and energy companies during the period 2022–2024. The results indicate that sustainability reporting does not have a significant effect on firm value, even when moderated by Sharia compliance. Prior to moderation, sustainability reporting shows a negative effect on firm value, while after moderation only profitability (ROA) has a significant influence. These findings suggest that sustainability disclosure alone may not be sufficient to increase firm value in the mining and energy sector.
FAKTOR–FAKTOR YANG MEMPENGARUHI DINAMIKA TIM AUDIT: Studi Literatur dengan Perspektif Role Conflict Theory Alfian, Rendy; Ramadhani S, St. Nabila; Hasman, H; Al Aidid, Sayyed Muh. Nur Aldiansya; Ramadhani, Febrina Nur
Accounting UNIPA - Jurnal Akuntansi Vol 4 No 4 (2025): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v4i4.1079

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang memengaruhi dinamika tim audit dengan perspektif Role Conflict Theory. Data penelitian bersumber dari 25 artikel ilmiah nasional dan internasional yang relevan dengan topik dinamika tim audit dalam kurun waktu sepuluh tahun terakhir. Metode yang digunakan adalah literature review dengan pendekatan content analysis untuk menelaah pola hubungan dan makna konseptual dari berbagai hasil penelitian terdahulu. Hasil penelitian menunjukkan bahwa faktor-faktor yang memengaruhi dinamika tim audit dapat diklasifikasikan ke dalam empat tipe konflik peran menurut Role Conflict Theory. Konflik Intersender dipengaruhi oleh Kompetensi, Pengalaman kerja, Independensi, Objektivitas, Integritas, Etika Profesi, dan Skeptisisme profesional, sementara Konflik Intrasender dipicu oleh Gaya Kepemimpinan, Komitmen profesional, Good Governance, Teknik Audit berbantuan Komputer, Budaya Kerja, dan norma tim audit, Konflik Person-Peran dipengaruhi oleh Motivasi, work-life balance, beban kerja, dan Inteligensi, sedangkan Konflik Antar Peran dibentuk oleh konflik dan ambiguitas peran, Gaya Komunikasi, Kepercayaan Tim, dan tingginya pergantian anggota. Secara keseluruhan, pengelolaan faktor-faktor ini melalui penanganan konflik peran berperan penting dalam membentuk dinamika tim audit yang sinergis, efektif, dan menghasilkan audit yang konsisten. Secara teoritis, penelitian ini memperluas penerapan Role Conflict Theory dalam konteks profesi audit. Secara praktis, temuan ini berguna bagi auditor karena memberikan panduan sistematis untuk mengenali dan mengelola sumber konflik peran serta tekanan kerja.
Co-Authors - Indrawan Azis, - Aji Dedi Mulawarman Akbar, Wina Ayudia Al Aidid, Sayyed Muh. Nur Aldiansya Alfian, Rendy Ananda, Meryana Rizky Andi Asti Handayani Andi Muhammad Syukur Hidayatullah Anisatun Humayrah Rais Anwar, Azwar Azwar Anwar Bahri, Nur Alim Dahlan, Lukman David Kaluge Ekaviana, Dessy Hasman, H Hidayatullah, Andi Muhammad Syukur Lamase, Muhammad Fadhir Abdullah Ido Lilik Purwanti Lukman Dahlan Lukman Dahlan M. Fadhir A.I. Lamase Meryana Ananda Meryana Ananda Meryana Rizky Ananda Meryana Rizky Ananda Muhammad Fadhir Abdullah Ido Lamase Muhammad Ichsan Mujahidi, Khairul Nasrullah Asri Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Alim Bahri Nur Rahmanti, Virginia Nurafni Oktaviyah Pallavi Pathak Rahayu Alkam Ramadhani S, St. Nabila Sam, Marwah Amaliah Putri St Ainun Khairunnisa Virginia Nur Rahmanti Warka Syachbrani Wilson Junior Wina Ayudia Akbar Wina Ayudia Akbar