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All Journal SEIKO : Journal of Management & Business Jurnal Akuntansi Barelang JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal Golden Ratio of Community Services and Dedication Rudence: Rural Development for Economic Resilience Jurnal Pengabdian Masyarakat Akademisi Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi ABIS: Accounting and Business Information Systems Journal Bata Ilyas Journal of Accounting Amkop Management Accounting Review (AMAR) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) ARRUS Jurnal Pengabdian Kepada Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Celebes Journal of Community Services Journal of Studies in Academic, Humanities, Research, and Innovation Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Rahayu Alkam
Universitas Negeri Makassar
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Existence of CSR Practices in MSMEs: A Study of Traditional Fishermen Dahlan, Lukman; Alkam, Rahayu; Effendi, Soelchan Arief
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2456

Abstract

This research explores CSR practices in MSMEs, focusing on the Makacua tradition practiced by traditional fishermen in Larea-rea, Sinjai Regency, South Sulawesi. Using a qualitative method with Spradley’s ethnographic approach, the study examines how Makacua is integrated into the business activities of fishermen. The findings reveal that Makacua has been voluntarily practiced for generations as an expression of religious devotion and cultural preservation. The costs of Makacua are reflected in economic, social, environmental, and religious activities, not based on profit, but on available resources. Despite its significance, Makacua remains a private practice, rarely disclosed due to cultural taboos. This research challenges the assumption that CSR is only applicable to large, financially stable entities, demonstrating that CSR can be effectively practiced even in small-scale businesses with limited resources. The study’s implications suggest that policymakers and CSR authorities should broaden their recognition of local CSR models, particularly in the MSME sector, to include practices like Makacua. Such models, grounded in social and spiritual values, could enhance CSR participation in grassroots and informal economic settings, which are often overlooked in formal CSR discussions.
Analisis Penerapan Green Accounting Dalam Pengelolaan Limbah pada Perusahaan Sektor Perikanan Studi Kasus PT Esaputlii Prakarsa Utama Aminarty, Fhifi; Tjan, Juliyanty Sidik; Alkam, Rahayu
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v3i2.5822

Abstract

Tujuan Utama: Penelitian ini bertujuan untuk mengevaluasi sejauh mana penerapan green accounting dalam pengelolaan limbah di PT Esaputlii Prakarsa Utama. Metode: Penelitian ini menggunakan metode penelitian deskriptif kualitatif, dengan teknik pengumpulan data yang meliputi wawancara mendalam, observasi langsung, dan dokumentasi dari pihak perusahaan. Analisis data dilakukan dengan reduksi data, penyajian data, serta penarikan kesimpulan/verifikasi. Temuan Utama: Hasil penelitian menunjukkan bahwa PT Esaputlii Prakarsa Utama telah menerapkan lima tahapan utama dalam akuntansi lingkungan, yaitu: (1) Identifikasi, (2) Pengakuan, (3) Pengukuran, (4) Penyajian, dan (5) Pengungkapan biaya-biaya lingkungan yang berkaitan dengan pengelolaan limbah. Namun, dalam praktiknya, tahap identifikasi dan penyajian biaya lingkungan di perusahaan belum sepenuhnya sesuai dengan standar akuntansi yang berlaku, seperti PSAK dan SAK ETAP. Masih terdapat kekurangan dalam penyajian informasi yang memisahkan secara jelas antara biaya lingkungan dan biaya operasional lainnya dalam laporan keuangan perusahaan. Implikasi Kebijakan: Oleh karena itu, penelitian ini memberikan beberapa rekomendasi, antara lain perlunya perusahaan memperbaiki proses identifikasi biaya lingkungan dengan menggunakan metode yang lebih akurat dan sesuai standar, serta meningkatkan transparansi dalam penyajian dan pengungkapan biaya lingkungan dalam laporan keuangan. Dengan demikian, PT Esaputlii Prakarsa Utama dapat meningkatkan kinerja lingkungan dan akuntabilitasnya kepada para pemangku kepentingan.
IMPLEMENTASI PELAPORAN ESG DALAM AKUNTANSI MANAJEMEN Husda, Anggun Permata; Alkam, Rahayu
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10697

Abstract

This study aims to examine the implementation of Environmental, Social, and Governance (ESG) reporting in management accounting using the Systematic Literature Review (SLR) method. The Watase Uake platform is employed as a supporting tool for collecting, selecting, and analyzing relevant literature. Data were obtained from national and international scientific publications from 2015 to 2025 that discuss the integration of ESG into management accounting practices. The findings reveal that ESG reporting plays a significant role in enhancing transparency, accountability, and strategic decision-making toward sustainability. Management accounting serves a crucial function in providing relevant information for performance measurement and organizational sustainability reporting. However, several challenges remain, including the absence of unified reporting standards, differences in regulatory frameworks, and limited organizational readiness to integrate ESG aspects into internal accounting systems. This study contributes both theoretically and practically to the development of sustainability-oriented management accounting systems and enriches the body of literature concerning the relationship between ESG reporting and management accounting practices.
Comparative Analysis of Financial Risk Between Conventional and Shariah Banks: A Perspective of Market, Liquidity, and Credit Risks Indri Iswardhani; Rahayu Alkam; Ade Ikhlas Amal Alam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.911

Abstract

This study aims to compare financial risk management between conventional and Shariah banks in Indonesia. Financial risk is measured using three key indicators: Net Interest Margin (NIM) as a proxy for market risk, Current Ratio (CR) for liquidity risk, and Non-Performing Loan (NPL) for credit risk. The study employs the Mann–Whitney U Test to examine differences between the two types of banks using a sample of conventional and Shariah banks registered in Indonesia. The results indicate no significant differences between conventional and Shariah banks in terms of NIM and CR, although Shariah banks exhibit a higher yet more volatile NIM and a more stable CR. However, a significant difference is found in NPL, where Shariah banks display higher NPL ratios than conventional banks. These findings suggest that although both types of banks differ in their approaches to managing market and liquidity risks, Shariah banks are more vulnerable to credit risk, as reflected in their higher NPL levels. This study is expected to provide insights for banks and regulators to enhance risk management in both banking systems and serve as a foundation for developing more effective risk management policies in the conventional and Shariah banking sectors.
Pelatihan Manajemen Data Berbasis Cloud pada PAUD Tamalanrea Idrus, Mukhammad; Alkam, Rahayu; Sirajuddin , Suharti; Yusuf , Yulia Yunita
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1668

Abstract

Lembaga PAUD (Pendidikan Anak Usia Dini) merupakan lembaga yang cukup kompleks karena mencakup berbagai aspek pengelolaan, mulai dari pendidikan, pengasuhan, hingga administrasi. Meningkatnya kompleksitas PAUD, membuat strategi tata kelola organisasi yang profesional terutama manajemen data yang efektif dan terstruktur menjadi semakin penting. Meningkatnya volume data, sumber data, dan keragaman jenis data yang harus dikelola menunjukkan kompleksitas data yang dikelola oleh PAUD. Namun, sering kali kompleksitas data ini tidak didukung dengan manajemen data yang modern. Manajemen data umumnya masih dilakukan dengan cara manual dan kalaupun telah terkomputerisasi, sifatnya masih tanpa jaringan atau belum mengoptimalkan digitalisasi berbasis internet. Hal ini menyebabkan manajemen data yang tidak optimal, seperti lambatnya proses pengolahan data, risiko kesalahan input, risiko kehilangan data, dan kesulitan dalam mengakses informasi secara cepat karena tidak terorganisisasinya data dengan baik. Berdasarkan permasalahan tersebut, tim pengabdian melaksanakan kegiatan pelatihan yang bertujuan untuk meningkatkan pemahaman serta keterampilan praktis pengelola PAUD terkait aspek manajemen data berbasis cloud. Kegiatan dilaksanakan pada tanggal 3 Mei 2025 meliputi pelatihan dalam bentuk penyampaian materi, diskusi, dan tutorial. Hasil kegiatan menunjukkan bahwa mitra mendapatkan wawasan baru mengenai pentingnya manajemen data berbasis cloud. Hambatan yang dihadapi antara lain keterbatasan jumlah dan pemahaman dasar IT pengelola PAUD serta keterbatasan perangkat IT pendukung. Melalui pelatihan, pengelola PAUD menyadari manfaat penggunaan cloud dalam manajemen data dan berupaya menerapkannya dalam pengelolaan data di lingkup PAUD. Selain itu, pelatihan ini juga meningkatkan pemahaman wali siswa mengenai manajemen data sehingga diharapkan dapat mendukung pengelola PAUD dalam meningkatkan kualitas layanan khususnya manajemen data. Pada akhirnya, kegiatan ini diharapkan dapat berkontribusi dalam meningkatkan profesionalisme pengelola PAUD sekaligus kualitas layanan PAUD.
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.
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.
OBSERVING THE REALITY OF PUBLIC SECTOR AUDIT IN ERADICATION OF CORRUPTION Alkam, Rahayu; Saffanah, Nurina; Bangsawan, Achdian Anggreny
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 3 No. 1 (2023): Vol. 3 No. 1 (2023): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis,
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v3i1.10867

Abstract

This study aims to examine the reality of public sector audits in efforts to eradicate corruption in Indonesia. The analysis covers a number of aspects related to the implementation of public sector audits in supporting the eradication of corruption. The data was obtained using the perspective of seven experienced BPK auditors. In-depth interviews were conducted using semi-structured questions. The research results reveal a number of realities regarding public sector audits, namely the nature of public sector audits which are not specifically designed to routinely detect corruption, differences in the authority of examiners and law enforcers, and the relationship between auditors and auditees in the audit process. Therefore, to be more proactive in increasing the effectiveness of the public sector audit function in order to support the eradication of corruption, extensive efforts are needed both by individual auditors and by the BPK institutionally
Does Sustainability Reporting Enhance Firm Value? The Moderating Role of Profitability in Indonesia's Energy Sector Lukman Dahlan; Fitrawansyah Fitrawansyah; Rahayu Alkam; Wina Ayudia Akbar
Bata Ilyas Journal of Accounting Vol 7, No 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i1.11980

Abstract

This study aims to analyze the effect of sustainability report disclosure based on GRI Standards 2021 on firm value, and to examine the moderating role of profitability in this relationship. The population comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2023–2024. Using purposive sampling, 34 companies were selected as the final sample. The independent variable was measured through the Sustainability Report Disclosure Index (SRDI) based on 141 GRI Standards 2021 indicators, firm value was proxied by Tobin's Q, and profitability was measured using Return on Assets (ROA). Data were analyzed using multiple regression and Moderated Regression Analysis (MRA). Results show that sustainability report disclosure has a positive and significant effect on firm value. Profitability significantly moderates this relationship negatively, indicating that for highly profitable firms, the marginal effect of sustainability disclosure on firm value diminishes. These findings are consistent with signaling theory, where sustainability reports serve as strategic signals that are more relevant for firms with low-to-moderate profitability.
Digital Financial Literacy Education For Coffee Shop Businesses to Support MSME Sustainability Nadya Annisa Nasruddin; Rahayu Alkam; Muhammad Raihan Mubaraq; Nurul Emil Safitri; Faizah Khaeruddin
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.abdiku4897

Abstract

This community service program aimed to improve the digital financial literacy of the managers of By Bar Coffee, an MSME operating in the food and beverage (F&B) sector in Makassar City. Although the business had already adopted digital payment systems such as QRIS, the partner still faced limitations in understanding transaction security, internal controls, and digital risk mitigation. The program was expected to enhance the managers’ ability to manage digital transactions in a secure and effective manner. The program was conducted on April 15, 2026, at By Bar Coffee, Makassar, involving managers and employees responsible for financial transaction management. The methods employed included interviews to identify the partner’s needs, interactive educational sessions, demonstrations of digital transaction security practices, and mentoring through discussions and consultations. Prior to the program, participants’ understanding was largely limited to the operational use of payment applications without adequate awareness of the security risks associated with digital transactions. Following the educational sessions and mentoring activities, participants gained a better understanding of digital transaction risks, the importance of payment verification, financial data protection, and transaction security measures. Participants’ enthusiasm was reflected in their active engagement during discussions and question-and-answer sessions. The program enhanced the awareness and capability of the business managers in implementing safer and more accountable digital transaction practices. Improved digital financial literacy is expected to support operational efficiency, strengthen customer trust, and contribute to the long-term sustainability of MSMEs in the digital era.
Co-Authors Ade Ikhlas Amal Alam Amar Sani Aminarty, Fhifi Andi Muhammad Syukur Hidayatullah Bangsawan , Achdian Anggreny Bangsawan, Achdian Anggreny Dahlan, Lukman Effendi, Soelchan Arief Faisal Bintang Faizah Khaeruddin Faizah Khaeruddin Fitrawansyah Fitrawansyah Hatta, Harmiati Husda, Anggun Permata Indri Iswardhani Khaeruddin, Faizah Lukman Dahlan Muhammad Raihan Mubaraq Mukhammad Idrus Nadya Annisa Nasruddin Nur Vadila Putri, Nur Vadila Nurina Saffanah Nurul Emil Safitri Rahmawati. R Ramadhani, Febrina Nur Risa Rukmana Roby Aditiya Saffanah, Nurina Seppa, Yusi Irensi Shabrina Syntha Dewi Sirajuddin , Suharti Tjan, Juliyanty Sidik Warka Syachbrani Wina Ayudia Akbar Yusuf , Yulia Yunita