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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) CENDEKIA : Jurnal Ilmu Pengetahuan KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Masyarakat Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran E-JURNAL AKUNTANSI Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Mosaic: Jurnal Pengabdian Kepada Masyarakat Perspectives on Advanced New Generations of Global and Local Economic Horizons
Gjosphink Putra Umar Sakka
Universitas Halu Oleo
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Edukasi Kesadaran Kritis Masyarakat dalam Mengenali dan Menyikapi Informasi Hoax di Ruang Digital Arif Nur Alfiyan; Andi Khaedhir Kamri; Boi Herman; Gjosphink Putra Umar Sakka; Muhammad Arfan; Budi Wijaya Rauf; Wira Yudha
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 4 (2026): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i4.4593

Abstract

Perkembangan media digital memberikan kemudahan kepada masyarakat dalam memperoleh dan membagikan informasi, tetapi pada saat yang sama meningkatkan risiko penerimaan serta penyebaran informasi hoax. Kegiatan pengabdian kepada masyarakat ini bertujuan membangun kesadaran kritis masyarakat dalam mengenali ciri informasi yang meragukan dan menentukan sikap yang bertanggung jawab sebelum meneruskannya kepada orang lain. Metode yang digunakan berupa edukasi tatap muka melalui ceramah interaktif, penyampaian contoh kasus, diskusi, tanya jawab, dan refleksi secara lisan. Materi mencakup pengertian hoax, karakteristik pesan yang patut dicurigai, pemeriksaan sumber, konteks dan waktu publikasi, perbandingan informasi, serta etika menyikapi pesan yang belum terverifikasi. Evaluasi dilakukan secara kualitatif berdasarkan keterlibatan peserta, pertanyaan yang diajukan, dan tanggapan pada sesi refleksi. Pelaksanaan kegiatan menunjukkan bahwa pendekatan komunikatif dapat membantu peserta memahami pentingnya menahan diri, memeriksa sumber, dan tidak segera membagikan pesan yang kebenarannya belum dipastikan. Edukasi ini menjadi langkah awal dalam menumbuhkan kebiasaan bermedia digital yang lebih kritis, hati-hati, dan bertanggung jawab.
Edukasi dan Pembentukan Perilaku Disiplin Membuang Sampah pada Tempatnya bagi Mahasiswa Fakultas MIPA Universitas Halu Oleo Nyoman Yudi Antara; Isman Saleh; Gjosphink Putra Umar Sakka; Andi Khaedir Kamri; Mohammad Suriyaidulman Rianse; Muhammad Arfan; Arif Nur Alfiyan; Amritzal Nur Firdaus; Abd Hadid Rahman Ulfa
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 4 (2026): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i4.4594

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan membentuk perilaku disiplin mahasiswa dalam membuang sampah pada tempatnya di lingkungan Fakultas Matematika dan Ilmu Pengetahuan Alam (MIPA) Universitas Halu Oleo. Kegiatan dilatarbelakangi oleh masih ditemukannya sampah yang berserakan di beberapa area kampus akibat rendahnya kesadaran sebagian mahasiswa terhadap kebersihan lingkungan. Metode yang digunakan meliputi edukasi mengenai pentingnya menjaga kebersihan lingkungan, dampak sampah terhadap kesehatan dan lingkungan, serta praktik langsung mengumpulkan sampah yang berserakan dan membuangnya ke tempat sampah yang tersedia. Tahapan kegiatan terdiri atas observasi awal, penyampaian materi, praktik lapangan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kepedulian mahasiswa terhadap kebersihan lingkungan kampus. Mahasiswa berpartisipasi aktif dalam kegiatan dan menunjukkan perilaku yang lebih bertanggung jawab terhadap pengelolaan sampah. Kegiatan ini juga menghasilkan lingkungan kampus yang lebih bersih, nyaman, dan tertata. Dengan demikian, edukasi yang dipadukan dengan praktik langsung efektif dalam membentuk perilaku disiplin membuang sampah pada tempatnya.
Mengoptimalkan Literasi Pajak Generasi Z Melalui Platform Coretax Gjosphink Putra Umar Sakka; Muhammad Arfan; Arga Wiradarma; Irfan Irfan; Omasrianto Omasrianto
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/battb582

Abstract

The digital transformation of tax administration in Indonesia through the implementation of Coretax necessitates improved tax literacy among the public, particularly Generation Z, a productive age group that is highly familiar with digital technologies. However, Generation Z's proximity to technology does not necessarily correspond to an adequate understanding of tax obligations, tax administration procedures, and the utilization of digital tax services. This community engagement program aims to enhance Generation Z's understanding of taxation through Coretax socialization using an educational and participatory approach. The socialization materials covered fundamental taxation concepts, the role of taxation in national development, taxpayers' rights and obligations, an introduction to Coretax, and the workflow of digital tax administration services. The results indicate an improvement in participants' understanding of tax functions, the importance of tax compliance, and the benefits of Coretax as a digital tax administration platform. This initiative highlights the importance of continuously developing technology-based tax education programs to ensure that Generation Z not only becomes active digital technology users but also evolves into tax-aware, compliant, and responsible future taxpayers.
Peningkatan Kesadaran Hukum Terhadap Modus Love Scam Melalui Pendekatan Regulasi ITE Andi Khaedhir Kamri; Arif Nur Alfiyan; Boi Herman; Gjosphink Putra Umar Sakka; Muhammad Arfan; Budi Wijaya Rauf; Wira Yudha
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i4.1414

Abstract

Perkembangan teknologi informasi dan komunikasi telah memberikan berbagai kemudahan dalam interaksi sosial, namun di sisi lain juga membuka peluang munculnya kejahatan siber, salah satunya adalah love scam. Modus kejahatan ini memanfaatkan hubungan emosional korban melalui media sosial dan aplikasi komunikasi daring untuk memperoleh keuntungan ekonomi secara melawan hukum. Rendahnya pemahaman masyarakat mengenai karakteristik, risiko, dan aspek hukum dari love scam menyebabkan tingginya potensi masyarakat menjadi korban. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran hukum masyarakat terkait modus love scam melalui pendekatan edukasi berbasis Undang-Undang Informasi dan Transaksi Elektronik (ITE). Metode yang digunakan meliputi penyuluhan hukum, sosialisasi interaktif, diskusi kasus, serta penyebaran media edukasi kepada peserta. Kegiatan dilaksanakan dengan melibatkan siswa-siswi SMA sebagai sasaran utama untuk memperoleh pemahaman mengenai bentuk-bentuk love scam, mekanisme pencegahan, serta upaya hukum yang dapat ditempuh apabila menjadi korban. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai ciri-ciri love scam, pentingnya verifikasi identitas dalam komunikasi daring, serta pemahaman terhadap ketentuan hukum yang mengatur tindak pidana penipuan berbasis elektronik.
Enhancing Investment Inclusion via the Optimal Crowd-Financing Model for Retail Sukuk Instruments Toyibatussalamah; Ali Mahmud; Fidyah Arini Kusuma Wardhani; Gjosphink Putra Umar Sakka; Wa Ode Irma Sari
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 3 (2025): November, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i3.299

Abstract

The purpose of this study is to develop and empirically validate an optimal crowd-financing model aimed at boosting retail investor participation in sukuk instruments, addressing significant constraints in the retail sukuk market due to structural, psychological, and technological hurdles. Using a mixed-methods approach, primary data was gathered from 300 active retail investors (aged 18–45) and 15 key stakeholders in Indonesia via purposive sampling through a structured survey and in-depth interviews. The quantitative data was analyzed using Structural Equation Modeling (SEM). The model shows strong explanatory power ($R^2=0.68$), confirming that accessibility, technological ease, Shariah compliance, and investor trust are crucial drivers of inclusion. Key findings recommend reducing minimum investment amounts, improving FinTech usability, ensuring transparent Shariah governance, and providing targeted investor education. Regulatory harmonization and blockchain innovations are identified as vital for addressing operational challenges. In conclusion, this research provides a cohesive, actionable framework for regulators and issuers to achieve sustainable sukuk market growth and deepen financial inclusion in emerging economies. Future studies should explore the socio-cultural dynamics of sukuk adoption.
ESG DISCLOSURE DAN INTEGRATED REPORTING: TREN GLOBAL DAN PERSPEKTIF PASAR NEGARA BERKEMBANG Gjosphink Putra Umar Sakka; Omasrianto Omasrianto; La Ode Safarudin; Burhanuddin Burhanuddin; Hasnita Hasnita
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.12807

Abstract

The development of sustainability reporting and ESG disclosure has become a major focus of corporate accountability at the global level. This article presents a narrative review of the literature from 2019 to 2025 on ESG reporting practices and integrated reporting (IR) in developed markets and emerging markets. The review findings indicate an increasing trend in the adoption of ESG disclosure, the development of international standards and frameworks such as GRI, SASB, IR/IIRC, TCFD, and ESRS, as well as a shift from voluntary to mandatory disclosure. The impact of ESG disclosure on firm value, cost of capital, and corporate reputation generally shows positive outcomes, although several challenges remain, including standard inconsistency, greenwashing, and reporting complexity. This study identifies research gaps related to the use of artificial intelligence for ESG analysis, digital tools, and ESG implementation in emerging markets. The article provides practical implications for companies and regulators, as well as directions for future research in sustainability accounting. ABSTRAK Perkembangan sustainability reporting dan ESG disclosure telah menjadi fokus utama akuntabilitas perusahaan global. Artikel ini menyajikan tinjauan naratif terhadap literatur tahun 2019–2025 mengenai praktik pelaporan ESG dan integrated reporting (IR) di pasar maju dan emerging markets. Hasil tinjauan menunjukkan tren peningkatan penerapan ESG disclosure, perkembangan standar dan framework internasional (GRI, SASB, IR/IIRC, TCFD, ESRS), serta pergeseran dari voluntary ke mandatory disclosure. Dampak ESG disclosure terhadap nilai perusahaan, biaya modal, dan reputasi menunjukkan hasil positif, meskipun terdapat tantangan berupa inkonsistensi standar, greenwashing, dan kompleksitas pelaporan. Studi ini mengidentifikasi gap penelitian terkait penggunaan AI untuk analisis ESG, digital tools, dan penerapan di emerging markets. Artikel ini memberikan implikasi praktis bagi perusahaan dan regulator, serta arah penelitian lebih lanjut dalam akuntansi keberlanjutan.    
PERAN PENDIDIKAN EKONOMI DALAM MEMBENTUK GENERASI EKONOMI YANG BERKELANJUTAN Muhammad Juwantho Lewa; Wahyu Muh. Syata; Yuniyarti Ahiri; Gjoshpink Putra Umar Sakka; Harjun Harjun; Ilhamurrrahan M Hubaib
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v6i1.9450

Abstract

ABSTRACT This study analyzes the role of economic education in shaping a sustainability-oriented generation and formulates strategies for its strengthening in the modern era. The study is motivated by increasing economic inequality, environmental degradation, and the low level of economic and financial literacy among young generations. This research employed a literature review method examining 22 relevant sources published between 2021 and 2026, including indexed journal articles and academic books related to economic education, financial literacy, business ethics, and sustainable development. The analysis was conducted using a thematic synthesis approach through stages of identification, categorization, critical evaluation, and conceptual pattern development. The findings reveal three main patterns. First, the integration of financial literacy and sustainability values into the curriculum significantly contributes to improving responsible economic decision-making skills. Second, contextual and problem-based learning approaches are more effective in fostering awareness of social and environmental impacts than purely theoretical instruction. Third, strengthening business ethics at the secondary education level serves as a key factor in developing long-term sustainable economic orientation. These findings emphasize that adaptive, integrative, and value-oriented economic education should be prioritized within the curriculum as a foundation for sustainable development. ABSTRAK Penelitian ini menganalisis peran pendidikan ekonomi dalam membentuk generasi berorientasi keberlanjutan serta merumuskan strategi penguatannya di era modern. Kajian ini dilatarbelakangi oleh meningkatnya ketimpangan ekonomi, degradasi lingkungan, serta rendahnya literasi ekonomi dan keuangan generasi muda. Penelitian menggunakan metode studi literatur terhadap 22 sumber relevan yang terbit dalam rentang 2021–2026, meliputi artikel jurnal terindeks dan buku akademik terkait pendidikan ekonomi, literasi keuangan, etika bisnis, dan pembangunan berkelanjutan. Analisis dilakukan melalui pendekatan sintesis tematik dengan tahap identifikasi, kategorisasi, evaluasi kritis, dan penarikan pola konseptual. Hasil kajian menunjukkan tiga pola utama. Pertama, integrasi literasi keuangan dan nilai keberlanjutan dalam kurikulum berkontribusi signifikan terhadap peningkatan kemampuan pengambilan keputusan ekonomi yang bertanggung jawab. Kedua, pendekatan pembelajaran kontekstual dan berbasis masalah lebih efektif dalam menumbuhkan kesadaran dampak sosial dan lingkungan dibandingkan pendekatan teoritis semata. Ketiga, penguatan etika bisnis sejak jenjang pendidikan menengah menjadi faktor kunci dalam membangun orientasi ekonomi jangka panjang yang berkelanjutan. Temuan ini menegaskan bahwa pendidikan ekonomi yang adaptif, integratif, dan berbasis nilai perlu diprioritaskan dalam kurikulum sebagai fondasi pembangunan berkelanjutan.
The Influence of Attitudes, Subjective Norms and Perception Behavior Control on Taxpayer Compliance of Swallow's Nest in Kendari City Burhanuddin Burhanuddin; Gjosphink Putra Umar Sakka; Nita Hasnita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3672

Abstract

The purpose of this study is to analyze: 1) the influence of attitudes on the compliance of swallow's nest taxpayers; 2) the influence of subjective norms on the compliance of swallow's nest taxpayers; and 3) the effect of perception behavior control on the compliance of swallow's nest taxpayers. The data used is primary data obtained through questionnaires. Data analysis was carried out by multiple linear regression. The results of the study show that: 1) Attitude does not have a significant influence on the compliance of swallow's nest taxpayers in Kendari City; 2) Subjective norms have a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City; and 3) Perception behavior control has a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City.
CORPORATE GOVERNANCE, GENDER DIVERSITY, DAN ESG DISCLOSURE: IMPLIKASI TERHADAP KINERJA PERUSAHAAN DAN KEBERLANJUTAN Gjosphink Putra Umar Sakka; Omasrianto Omasrianto; La Ode Safarudin
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i4.14509

Abstract

Corporate governance and gender diversity have become strategic factors in enhancing the effectiveness of ESG disclosure and integrated reporting (IR). This article presents a narrative literature review of 18 selected scientific articles published between 2019 and 2025, analyzed through a process of identification, screening, and relevance evaluation based on the research topics of corporate governance, gender diversity, and ESG disclosure. The reviewed literature examines the relationship between corporate governance practices, gender diversity on boards of directors and senior management, and the quality of ESG disclosure. The findings indicate that strong governance mechanisms and adequate gender diversity are positively associated with improved ESG disclosure quality and firm performance. Comprehensive ESG disclosure contributes to reducing the cost of capital, increasing firm value, and strengthening corporate reputation, particularly in the context of emerging markets. This article identifies research gaps related to the influence of local institutions, cultural contexts, and the adoption of digital technologies in supporting ESG disclosure, while providing practical implications for regulators and companies in strengthening sustainable business practices. ABSTRAK Corporate governance dan gender diversity menjadi faktor strategis dalam meningkatkan efektivitas ESG disclosure dan integrated reporting (IR). Artikel ini menyajikan tinjauan naratif terhadap 18 artikel ilmiah terpilih periode 2019–2025 yang dianalisis melalui proses identifikasi, screening, dan evaluasi relevansi berdasarkan topik corporate governance, gender diversity, dan ESG disclosure.yang mengkaji hubungan antara praktik tata kelola perusahaan, keberagaman gender pada dewan direksi dan manajemen, serta kualitas ESG disclosure. Literatur dipilih melalui proses identifikasi, screening, dan evaluasi artikel yang relevan berdasarkan kesesuaian topik penelitian. Hasil tinjauan menunjukkan bahwa governance yang kuat dan keberagaman gender yang memadai berhubungan positif dengan peningkatan kualitas ESG disclosure dan kinerja perusahaan. ESG disclosure yang komprehensif berkontribusi terhadap penurunan cost of capital, peningkatan firm value, dan penguatan reputasi perusahaan, terutama dalam konteks emerging markets. Artikel ini mengidentifikasi kesenjangan penelitian terkait pengaruh institusi lokal, konteks budaya, serta pemanfaatan teknologi digital dalam mendukung ESG disclosure, sekaligus memberikan implikasi praktis bagi regulator dan perusahaan dalam memperkuat praktik keberlanjutan.    
Co-Authors Abd. Hadid Rahman Ulfa Alfiyan, Arif Nur Ali Mahmud Amritzal Nur Firdaus Andi Khaedhir Kamri Andi Khaedir Kamri Arga Wiradarma Arif Nur Alfiyan Azwan Hepriansyah Boi Herman Budi Wijaya Rauf Burhanuddin Burhanuddin Burhanuddin Burhanuddin Fidyah Arini Kusuma Wardhani Harjun, Harjun Hasnita Hasnita Hasnita, Nita Herman, Boi Ido, Irfan Ilhamurrrahan M Hubaib Isman Saleh Juwantho Lewa, Muhammad La Ode Safarudin Marasabessy, Maharani Regita Mohammad Suriyaidulman Rianse Muhammad Arfan Muhammad Arfan Muhammad Juwantho Lewa Muhammad Juwantho Lewa Muhammad Syahrul Hidayat Murni Nia Murniati NFH, Alifya Nita Hasnita Nyoman Yudi Antara Omasrianto Omasrianto Ramly, Ramly Rizky Maharani Rustam Tahir Tekat Sukomardojo Toyibatussalamah Tuti Dharmawati Wa Ode Irma Sari Wahyu Muh Syata Wira Yudha Wulandari Pryangan Yuniyarti Ahiri Yuniyarti Ahiri Zaenal Aripin