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All Journal Bata Ilyas Journal of Accounting ARRUS Jurnal Pengabdian Kepada Masyarakat Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Lukman Dahlan
Universitas Negeri Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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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.
Human Capital as a Pillar of Economic Sustainability for Retired Professional Football Players Andi Baso Husain; Lukman Dahlan
Bata Ilyas Journal of Accounting Vol 6, No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v6i3.12008

Abstract

This study aims to examine the role of human capital as a pillar of economic sustainability among retired professional football players. Employing a Narrative Literature Review approach, the study synthesizes scholarly literature on human capital, financial literacy, career transition, and post-retirement economic outcomes in professional sports. The findings indicate that economic sustainability is influenced not only by athletes’ sport-specific competencies but also by their ability to develop secondary human capital, including formal education, financial literacy, entrepreneurial capabilities, and social networks. The review further identifies a human capital gap, whereby excessive investment in athletic performance is often accompanied by insufficient development of transferable competencies required for post-retirement life. Financial literacy emerges as a strategic component of human capital that enables athletes to transform temporary sporting income into sustainable economic resources. This study contributes to the literature by extending Human Capital Theory into the context of professional sport and highlighting the importance of balanced human capital development in promoting long-term economic sustainability. The findings provide practical implications for football clubs, governing bodies, educational institutions, and policymakers seeking to strengthen athlete welfare beyond their playing careers. Keywords: human capital; economic sustainability; professional football players; financial literacy; career transition.
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.
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,
Mewujudkan Pengelolaan Amanah: Pendampingan Pelaporan Keuangan Berbasis ISAK 335 untuk Tata Kelola Pesantren yang Berkelanjutan Warka Syachbrani; Lukman Dahlan; Alia Rezki Amalia; Irene Ipal Parinding; Nur Abshari Abbas
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.abdiku4923

Abstract

Sebagian besar pondok pesantren di Indonesia masih menghadapi tantangan dalam menyusun laporan keuangan yang transparan dan akuntabel sesuai standar akuntansi yang berlaku. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pengurus yayasan dan pengelola keuangan Pondok Pesantren Tahfizul Quran Nurussunnah Bulukumba mengenai pelaporan keuangan berbasis Interpretasi Standar Akuntansi Keuangan (ISAK) 335 sebagai upaya mewujudkan tata kelola pesantren yang berkelanjutan. Kegiatan dilaksanakan dalam satu sesi setengah hari yang diikuti oleh 30 peserta, bertempat di Ruang Pertemuan Kahayya, Gedung Pinisi Bulukumba. Metode yang digunakan adalah Participatory Action Research (PAR) yang dikombinasikan dengan pendekatan Community Development, dengan menekankan keterlibatan aktif peserta melalui sesi pemaparan materi dan diskusi. Materi yang disampaikan mencakup pengenalan ISAK 335, urgensi laporan keuangan bagi pesantren, klasifikasi aset neto, serta lima komponen laporan keuangan entitas non-laba. Hasil kegiatan menunjukkan terjadinya peningkatan pemahaman peserta terhadap pentingnya laporan keuangan yang terstandar, serta munculnya kesadaran baru bahwa akuntabilitas keuangan merupakan bagian tak terpisahkan dari pengelolaan amanah lembaga. Kegiatan ini memperkuat tata kelola kelembagaan pesantren dan membuktikan efektivitas pendekatan PAR dalam mendorong perubahan kapasitas dan kesadaran pengelolaan keuangan lembaga non-laba berbasis komunitas.
Co-Authors Alia Rezki Amalia Andi Baso Husain Andi Muhammad Syukur Hidayatullah Faisal Bintang Fitrawansyah Fitrawansyah Irene Ipal Parinding Nur Abshari Abbas Rahayu Alkam Ramadhani, Febrina Nur Warka Syachbrani Wina Ayudia Akbar