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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 ARRUS Jurnal Pengabdian Kepada Masyarakat Phinisi Applied Accounting Journal 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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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.
Good Governance Based on Bugis Local Values: Integrating Taro Ada Taro Gau Values into the Concept of Village-Owned Enterprises (BUMDes) Governance Windy Indriyani; Wawan Andi Saputra; Mustianti Mustianti; Nurariq Ahmad; Febrina Nur Ramadhani
Phinisi Applied Accounting Journal Vol 4, No 1 (2026): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Purpose: This study aims to show how the integration of local Bugis cultural values of Taro Ada Taro Gau can strengthen the concept of Good Governance in BUMDes governance, to create a village government system that is more transparent, accountable, and free from corruption .Method: This research uses the Systematic Literature Review (SLR) method with a normative and descriptive approach, to analyze the relationship between the principles of Good Governance and local Bugis ethical values .Findings: The results of this study indicate that the application of Good Governance principles alone is not sufficient to prevent corruption at the local government level, particularly in the management of Village-Owned Enterprises (BUMDes). Strengthening the ethical and moral values of village officials is necessary. The implementation of the Taro Ada Taro Gau values, which emphasize harmony between words and actions, can strengthen the integrity of village officials, increase transparency and accountability, and contribute to the prevention of corrupt practices.
Perencanaan Karir Pasca Studi di Era Digital dan Transformasi Industri Bagi Mahasiswa Akuntansi Andi Muh Syukur Hidayatullah; Hamidah Muslimah; Muh. Qodri Alfairus; Febrina Nur Ramadhani; Nur Alim Bahri
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4889

Abstract

Perubahan kebutuhan kompetensi pada era digital menuntut lulusan akuntansi tidak hanya memiliki kemampuan teknis, tetapi juga keterampilan nonteknis yang mendukung kesiapan kerja. Namun, masih banyak mahasiswa yang belum memiliki perencanaan karir yang jelas serta belum memahami kompetensi yang dibutuhkan dalam dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa Program Studi Akuntansi mengenai perencanaan karir pasca studi, peluang profesi akuntansi, dan keterampilan yang perlu dipersiapkan untuk menghadapi dunia kerja. Kegiatan dilaksanakan dalam bentuk seminar karir dengan metode pelaksanaan meliputi ceramah interaktif, berbagi pengalaman profesional sebagai internal auditor dan akademisi, diskusi, serta evaluasi melalui pre-test dan post-test. Materi yang diberikan mencakup prospek karir lulusan akuntansi, pengalaman profesional di bidang audit internal dan akademik, pentingnya employability skills, serta strategi penyusunan perencanaan karir sejak masa perkuliahan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta pada seluruh indikator yang diukur, meliputi pemahaman prospek karir akuntansi, profesi auditor, karir akademik, employability skills, dan perencanaan karir. Rata-rata tingkat pemahaman peserta meningkat dari 61,0% sebelum kegiatan menjadi 87,4% setelah kegiatan. Temuan tersebut menunjukkan bahwa seminar karir merupakan salah satu bentuk intervensi edukatif yang efektif dalam meningkatkan wawasan karir, kesiapan kerja, dan kesadaran mahasiswa untuk mengembangkan kompetensi yang relevan dengan kebutuhan industri. Kegiatan ini diharapkan dapat menjadi model penguatan kesiapan karir mahasiswa yang dapat diterapkan secara berkelanjutan pada lingkungan perguruan tinggi.
Triggering Factors of Budgetary Slack by Managers: A Literature Review Andi Muhammad Dzul Fahmi Ismail; Serly; Maghfiratul Alyannisa; Febrina Nur Ramadhani
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 2 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

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Abstract

Budgetary slack remains a critical issue in managerial accounting because it distorts financial information, leads to inefficient resource allocation, and weakens organizational accountability. Although empirical research on its triggering factors has grown rapidly, the findings remain fragmented and scattered across diverse contexts, leaving limited comprehensive synthesis. This study aims to identify, classify, and synthesize the triggering factors of budgetary slack by managers into an integrated conceptual map. The research employs a systematic literature review with content analysis of 21 relevant empirical articles published between 2017 and 2025, sourced from the Google Scholar, Garuda, and SINTA databases. The findings identify nineteen triggering factors classified into two interacting categories: organizational and systemic factors that create opportunities for slack, explained through Agency Theory; and individual and motivational factors that drive managerial behavior, explained through Expectancy Theory. Notably, several formal control mechanisms such as accountability, incentive schemes, and job involvement consistently show no significant effect. The study contributes an integrated conceptual model and offers practical guidance for designing more effective control systems to mitigate slack.
FAKTOR–FAKTOR YANG MEMPENGARUHI DINAMIKA TIM AUDIT: Studi Literatur dengan Perspektif Role Conflict Theory Rendy Alfian; St. Nabila Ramadhani S; H Hasman; Sayyed Muh. Nur Aldiansya Al Aidid; Febrina Nur Ramadhani
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.
PENINGKATKAN KOMPETENSI AKADEMIK MAHASISWA MELALUI PELATIHAN PENULISAN ARTIKEL ILMIAH BERBASIS IMRAD Febrina Nur Ramadhani; Andi Muhammad Syukur Hidayatullah; Lukman Dahlan; Nur Alim Bahri; Wina Ayudia Akbar
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3341

Abstract

The ability to write scientific articles is an essential competency for students to develop academic capacity, enhance scientific literacy, and foster critical as well as systematic thinking skills. However, preliminary surveys indicated that most students of the Faculty of Economics and Business, Universitas Negeri Makassar, still encountered difficulties in preparing scientific articles properly. This community service activity aimed to improve students’ understanding and writing skills through training based on the IMRAD structure (Introduction, Method, Result, and Discussion). The program was conducted over eight weeks using a participatory approach, consisting of four main stages: material delivery, article drafting assistance, manuscript review, and selection of articles for publication. Evaluation was carried out through pre-test and post-test questionnaires and writing skill assessments using a 1–5 scale. The results showed significant improvement in students’ understanding and writing ability, with average scores categorized as good to very good. Participants became more skilled in composing the results, discussion, and conclusion sections, as reflected in the consistent increase in evaluation scores. As a tangible output, two student articles were successfully published, one in a national journal and another in the proceedings of an international conference. These findings indicate that IMRAD-based training is effective in enhancing students’ academic competencies and producing publishable scientific works.
Co-Authors Aji Dedi Mulawarman Akbar, Wina Ayudia Alfairus, Muh. Qodri Ananda, Meryana Rizky Andi Muh Syukur Hidayatullah Andi Muhammad Dzul Fahmi Ismail Andi Muhammad Syukur Hidayatullah Anisatun Humayrah Rais Anwar, Azwar Azwar Anwar Bahri, Nur Alim Dahlan, Lukman David Kaluge Ekaviana, Dessy H Hasman Hamidah Muslimah Handayani, Andi Asti Indrawan Azis Lamase, Muhammad Fadhir Abdullah Ido Lilik Purwanti Lukman Dahlan Lukman Dahlan M. Fadhir A.I. Lamase Maghfiratul Alyannisa Meryana Ananda Meryana Ananda Meryana Rizky Ananda Meryana Rizky Ananda Muhammad Fadhir Abdullah Ido Lamase Muhammad Ichsan Mujahidi, Khairul Mustianti Mustianti Nasrullah Asri Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Alim Bahri Nur alim Bahri Nur Rahmanti, Virginia Nurafni Oktaviyah Nurariq Ahmad Pallavi Pathak Rahayu Alkam Rendy Alfian Sam, Marwah Amaliah Putri Sayyed Muh. Nur Aldiansya Al Aidid Serly St Ainun Khairunnisa St. Nabila Ramadhani S Virginia Nur Rahmanti Warka Syachbrani Wawan Andi Saputra Wilson Junior Wina Ayudia Akbar Wina Ayudia Akbar Windy Indriyani