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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium Jurnal Maneksi (Management Ekonomi Dan Akuntansi) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Ekspose: Jurnal Penelitian Hukum dan Pendidikan Jurnal Ilmiah Akuntansi Peradaban Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Al-Qashdu: Jurnal Ekonomi dan Keuangan Syariah Jurnal Iqtisaduna Sustainable : Jurnal Akuntansi Islamic Accounting and Finance Review ABIS: Accounting and Business Information Systems Journal Bata Ilyas Journal of Accounting Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Roby Aditiya
UIN Alauddin Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Interpretasi Laporan Keberlanjutan Pemerintah Daerah di Negara Berkembang: Pendekatan Filsafat Aditiya, Roby; Pagalung, Gagaring; Habbe, Abdul Hamid
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.27052

Abstract

Sustainability reporting in local governments in developing countries is an important concern in the discourse of responsible public governance. This study aims to examine the urgency of sustainability reporting in the public sector through a philosophical approach that includes the dimensions of ontology, epistemology, and axiology, with a focus on the context of Indonesia as a developing country. This research uses a qualitative literature study method with a scoping review approach of relevant international and national scientific articles, with analysis carried out thematically and philosophically to explore representations of reality, knowledge construction, and values that underlie local government sustainability reporting practices. The results of the study show that sustainability reporting practices in local governments in developing countries such as Indonesia are still in the normative stage and do not fully reflect the integration of substantive sustainability values. The reported reality is dominated by technocratic and symbolic narratives that do not fully represent social and ecological dynamics, while the knowledge formed tends to reproduce institutional structures without community involvement and local stakeholder participation. In addition, ethical values of sustainability have not been internalized in the reporting system, making reporting more of a bureaucratic formality than a public accountability tool. These findings emphasize the importance of transforming sustainability reporting into a participatory and value-based reflective space, with implications including the need for policy reform, strengthening institutional capacity, and community engagement in defining sustainability contextually.
Workshop Digital Financial Literacy untuk Meningkatkan Keamanan dan Kemandirian Finansial Mahasiswa Aditiya, Roby; Khaeruddin, Faizah; Rukmana, Risa; Alkam, Rahayu; Seppa, Yusi Irensi
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 3 Issue No. 1: July 2025
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa dalam mengelola keuangan pribadi secara digital dan aman. Metode kegiatan meliputi penyampaian materi, praktik penggunaan aplikasi keuangan, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan rata-rata literasi keuangan digital mahasiswa sebesar 27,67% serta terbentuknya perilaku finansial yang lebih terarah dan waspada terhadap penipuan digital. Program ini memberikan manfaat nyata dalam mendukung kemandirian finansial mahasiswa di era digital.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Abdullah, Muh. Wahyuddin Aminuyati Andi Wawo Azis, Citra Ayu Padilah Darwis Said, Darwis Della Fadhilatunisa Didi Permadi Sukur Faizah Khaeruddin Farid Fajrin Fatahillah Ruslan Fatahillah Ruslan Gagaring Pagalung Husnul Khatima Irfan Irfan Jamaluddin Majid Kartini Kartini Khaeruddin, Faizah Lince Bulutoding M. Hidayat M. Miftach Fakhri Marajabessy, Sri Rahayu Marhamatussanyyah Marhamatussanyyah Masyhuda Nur Syahara Memen Suwandi Misbah Misbah Muh. Fachrul Ryantama Muh. Wahyuddin Abdullah Muh.Chaerullah Burhan Muhammad Nurfaizy Hamdan Muhammad Wahyuddin Abdullah Mustafa Umar Mustakim Muchlis Ningsih, Nabila Utari Nur Rahmah Sari Rahayu Alkam Raodahtul Jannah Ratna Ayu Damayanti Risa Rukmana Riswanda Fatriansah Husain Saiful Muchlis Seppa, Yusi Irensi Suhartono Suhartono Suhartono Sumarlin Sundari, Sri Syariati, Namla Elfa