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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 Advances in Management & Financial Reporting 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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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.
Penguatan Employability Mahasiswa Akuntansi melalui Sharing Session Berbasis Praktisi: Studi Pengabdian pada Program Studi Akuntansi FEB UNM Lukman Dahlan; Faisal Bintang; Rahayu Alkam; Warka Syachbrani; Wina Ayudia Akbar
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.abdiku4903

Abstract

Terdapat kesenjangan antara kompetensi akademik mahasiswa akuntansi dan kebutuhan nyata dunia kerja, khususnya di bidang perpajakan dan konsultasi keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan wawasan karir dan pemahaman praktis akuntansi mahasiswa akuntansi melalui sharing session bersama praktisi berpengalaman. Kegiatan dilaksanakan pada Sabtu, 16 Mei 2026 melalui platform Zoom Meeting, diselenggarakan oleh Program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar (FEB UNM), dalam kerangka program Diktisaintek Berdampak. Narasumber adalah Faisal Bintang, SE, profesional di bidang Accounting, Tax, Finance, dan Consulting dengan pengalaman di RSM Indonesia, Ideaz, dan Pamitra EPC. Kegiatan melibatkan 34 peserta dan menggunakan pendekatan deskriptif kualitatif dengan observasi partisipatif. Hasil kegiatan menunjukkan tingkat kehadiran 97%, seluruh peserta bertahan hingga akhir, seluruh 11 topik tersampaikan tuntas, kedua mini case koreksi fiskal dan pemerataan PPN terdiskusikan, serta tingginya intensitas tanya jawab dari peserta. Kegiatan ini efektif menjembatani gap antara pembelajaran kampus dan tuntutan dunia kerja, dan direkomendasikan untuk dilaksanakan secara rutin,
Co-Authors Ade Ikhlas Amal Alam Akbar, Wina Ayudia Amar Sani, Amar Aminarty, Fhifi Andi Muhammad Syukur Hidayatullah Bangsawan , Achdian Anggreny Bangsawan, Achdian Anggreny Dahlan, Lukman Dewi, Shabrina Syntha 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 Sirajuddin , Suharti Tjan, Juliyanty Sidik Warka Syachbrani Wina Ayudia Akbar Yusuf , Yulia Yunita