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All Journal Bata Ilyas Journal of Accounting ARRUS Jurnal Pengabdian Kepada Masyarakat Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Wina Ayudia Akbar
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.
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,
Co-Authors Andi Muhammad Syukur Hidayatullah Faisal Bintang Fitrawansyah Fitrawansyah Lukman Dahlan Rahayu Alkam Ramadhani, Febrina Nur Warka Syachbrani