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Integrasi Nilai Budaya Bugis Sipakatu, Sipakalebbi’, Sipakainge’ Dalam Kode Etik Akuntan Akbar, Wina Ayudia; Ramadhani, Febrina Nur; Dahlan, Lukman
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/v67hq224

Penelitian ini berusaha mengintegrasikan nilai budaya bugis yakni Sipakatu, Sipakalebbi’, dan Sipakainge’ ke dalam prinsip etika profesi akuntan. Perilaku akuntan turut mempengaruhi kualitas laporan keuangan sehingga dengan adanya nilai budaya bugis dalam diri seorang Akuntan dapat mengarahkannya untuk menjunjung kode etik profesi. Penelitian ini menggunakan metode Literatur Review dengan mengkaji artikel yang sesuai dengan tujuan penelitian ini. Jumlah artikel yang direview sebanyak 20 artikel, diambil melalui Platform Google Schooler. Dalam profesi akuntan, saling memanusiakan, menghormati dan menghargai sesama anggota penting untuk menciptakan lingkungan kerja yang harmonis dan produktif. Pujian atas prestasi dapat meningkatkan motivasi dan kinerja akuntan, serta mendorong mereka untuk meningkatkan kualitas pekerjaannya. Sementara, saling mengingatkan memastikan akuntabilitas dan kepatuhan terhadap standar etika yang berlaku. Oleh karena itu, nilai budaya bugis Sipakatu, Sipakalebbi’, dan Sipakainge’ dapat diintegrasikan dalam kode etik profesi akuntan sehingga diperlukan adanya internalisasi nilai budaya ini ke dalam diri setiap akuntan.

Environmental Literacy and Green Accounting in MSMEs Dunakhir, Samirah; Hanisyahputra, Farhan Dwinanda; Dahlan, Lukman; Zaimar , Fina Ruzika
Journal of Social Science and Business Studies Vol. 3 No. 3 (2025): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v3i3.181

This study aims to analyze the relationship between environmental literacy and the application of green accounting principles in Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach and survey method, 400 MSME owners/managers were selected. Purposive sampling was used to select businesses that had been operating for at least three years and had a prior awareness of environmental issues. Data analysis was performed using linear regression and correlation tests using SPSS 25 software. The results indicate that environmental literacy has a positive and significant effect on the implementation of green accounting. This finding confirms that environmental literacy is a strategic, knowledge-based resource consistent with the Resource-Based View (RBV) perspective, thus providing a competitive advantage for MSMEs in the transition to a green economy. This study provides theoretical contributions by expanding the application of RBV to sustainability accounting, as well as practical contributions for MSMEs and policymakers in designing environmental literacy improvement programs to accelerate the adoption of green accounting.

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

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.

Integrasi Nilai Budaya Bugis Sipakatu, Sipakalebbi’, Sipakainge’ Dalam Kode Etik Akuntan Akbar, Wina Ayudia; Ramadhani, Febrina Nur; Dahlan, Lukman
Vifada Management and Social Sciences Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/v67hq224

Penelitian ini berusaha mengintegrasikan nilai budaya bugis yakni Sipakatu, Sipakalebbi’, dan Sipakainge’ ke dalam prinsip etika profesi akuntan. Perilaku akuntan turut mempengaruhi kualitas laporan keuangan sehingga dengan adanya nilai budaya bugis dalam diri seorang Akuntan dapat mengarahkannya untuk menjunjung kode etik profesi. Penelitian ini menggunakan metode Literatur Review dengan mengkaji artikel yang sesuai dengan tujuan penelitian ini. Jumlah artikel yang direview sebanyak 20 artikel, diambil melalui Platform Google Schooler. Dalam profesi akuntan, saling memanusiakan, menghormati dan menghargai sesama anggota penting untuk menciptakan lingkungan kerja yang harmonis dan produktif. Pujian atas prestasi dapat meningkatkan motivasi dan kinerja akuntan, serta mendorong mereka untuk meningkatkan kualitas pekerjaannya. Sementara, saling mengingatkan memastikan akuntabilitas dan kepatuhan terhadap standar etika yang berlaku. Oleh karena itu, nilai budaya bugis Sipakatu, Sipakalebbi’, dan Sipakainge’ dapat diintegrasikan dalam kode etik profesi akuntan sehingga diperlukan adanya internalisasi nilai budaya ini ke dalam diri setiap akuntan.

The Dialectic of Sustainability Assurance and Greenwashing: The Illusion of Transparency? Alkam, Rahayu; Dahlan, Lukman; Akbar, Wina Ayudia
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.618

Purpose: This study aims to examine the relationship between sustainability assurance and greenwashing practices, as well as to identify the extent to which assurance can strengthen accountability or instead become a means of symbolic legitimization that creates an illusion of transparency in sustainability reports. Research Method: This study employs a narrative review approach, compiling literature from various international and national journals relevant to the topics of sustainability reporting, assurance, and greenwashing. The selected literature is analyzed thematically through a process of categorization, interpretation, and synthesis to construct a comprehensive narrative. Results and Discussion: The results of the study show that although sustainability assurance has the potential to increase the credibility of sustainability reports, this practice is also vulnerable to being exploited by companies as an image-building strategy that glosses over greenwashing practices. Superficial or formalistic assurance often does not reflect operational realities, thereby causing distrust among stakeholders. Implications: This study emphasizes the need for assurance standards that are more rigorous, transparent, and adaptable to the local context. From a practical standpoint, the results of this study serve as a reflection for regulators, auditors, and companies to make assurance not just a symbol, but a real instrument in strengthening accountability.

Peningkatan Kompetensi Metodologis Mahasiswa Melalui Sosialisasi Teknik Efektif Penelitian Kualitatif Dahlan, Lukman; Alkam, Rahayu; Ramadhani, Febrina Nur; Hidayatullah, Andi Muhammad Syukur; Akbar, Wina Ayudia
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

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.

Pelatihan Pengelolaan Dana BOP bagi PAUD Dunakhir, Samirah; Idrus, Mukhammad; Oktaviyah, Nurafni; Zaimar, Fina Ruzika; Dahlan, Lukman
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 7
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengelolaan dana BOP PAUD yang tepat mampu meningkatkan mutu layanan pendidikan. Mitra pada pengabdian ini adalah Gugus 1 PAUD Kecamatan Tamalanrea Kota Makassar. Permasalahan yang dihadapi mitra adalah kurangnya pemahaman dalam menggunakan aplikasi pengeloalaan BOP sehingga menghambat pertanggungjawaban penggunaan BOP. Tujuan dari program kemitraan masyarakat ini adalah mitra mampu meningkatkan pemahaman dalam pengelolaan BOP terutama penggunaan aplikasi sehingga pertanggungjawaban penggunaan dana BOP lebih transparan dan akuntabel. Metode yang digunakan adalah sosialisasi, pelatihan, penerapan teknologi, pendampingan dan evaluasi, serta keberlanjutan program. Hasil pelaksanaan kegiatan menunjukkan bahwa program memberikan dampak positif berupa meningkatnya kapasitas dan kemandirian pengelola PAUD dalam mengelola dana BOP sesuai dengan ketentuan yang berlaku. Program ini juga menumbuhkan kesadaran akan pentingnya tata kelola keuangan yang baik untuk mendukung mutu layanan pendidikan anak usia dini.

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