Dr. Salman Alfarisy Totalia, S.Pd., M.Si., Vice Dean for Non-Academic Affairs, led the delegation from the UNS Graduate School. The delegation included several senior academics, Prof. Dr. Prabang Setyono, M.Si. and Prof. Dr. Mohammad Masykuri, M.Si. There were also Dr. Agung Hidayat, S.Pd., M.Sc., and Bambang Jatmika, S.Sos.

Ir. Ndan Imang, M.P., Ph.D., Director of the Graduate Program, led the event representing Mulawarman University. Dr. Sri Wahyuningsih, S.Si., M.Si., Vice Director I, and Dr. Ir. Henny Pagoray, M.Si., Vice Director II, attended the event. Coordinators of the Master’s and Doctoral Environmental Science Programs and the Master’s Program in Regional Planning also attended.

Collaboration Aims to Enhance Institutional Capacity

Ir. Ndan Imang, M.P., Ph.D., expressed his excitement about the new partnership. He called it a strategic step to strengthen the capacity of both institutions. “We commit to collaborating in Tri Dharma and learning from UNS. We will prepare Mulawarman University to transition into a State Higher Education Institution with Legal Entity Status (PTNBH),” he stated.

Dr. Salman Alfarisy Totalia emphasized that this collaboration would build upon an already existing partnership. It opens new opportunities for intensive cooperation in education, research, and community service. “As a multidisciplinary institution, we believe this collaboration will produce tangible benefits both for the institutions and for regional development,” he added.

Focus on Environmental Research and Regional Development

Prof. Dr. Prabang Setyono noted that both UNS and Mulawarman University share a similar approach to managing multidisciplinary study programs. He highlighted their focus on Environmental Science. “This collaboration holds immense potential, especially in the context of strategic environmental studies. It focuses on areas such as the management of the Nusantara Capital City (IKN),” he remarked.

Following the partnership agreement, both universities conducted a field visit to the Integrated Waste Management Site (TPST) 1. The site lies in the Central Government Core Area (KIPP) of IKN, Sepaku District, Penajam Paser Utara Regency. The visit aimed to observe modern waste management practices that authorities implement in the IKN area. Okky Dwi Filianto, the Site Operational Manager at TPST 1, welcomed the UNS and Mulawarman University teams. He explained that the site, with a capacity of 74 tons per day, had completed construction and was now ready for operation. “IKN is designed to be a green city, embracing modern waste management practices,” Okky said.

This collaboration aligns with several pillars of the Sustainable Development Goals (SDGs), including:

• Pillar 4 (Quality Education): Enhancing education and collaborative research.
• Pillar 6 (Clean Water and Sanitation): Supporting environmental management practices.
• Pillar 11 (Sustainable Cities and Communities): Promoting sustainable development in IKN.
• Pillar 16 (Peace, Justice, and Strong Institutions): Strengthening academic institutional governance.

This strategic partnership aims to develop exceptional human resources, stimulate impactful research, and strengthen academic contributions to sustainable development. The focus will be on East Kalimantan as a national strategic area.

HUMAS UNS

The post Strengthening Tri Dharma Collaboration: UNS Graduate School and Universitas Mulawarman Forge Strategic Partnership appeared first on Universitas Sebelas Maret.

Behavioral accounting, Prof. Y Anni’s area of expertise, explores the psychological factors influencing human decision-making and their impact on accounting information and business practices. Subjective factors such as individual biases and cognitive styles can affect the interpretation and presentation of accounting information.

Prof. Y Anni highlighted that one critical factor influencing behavioral dimensions in accounting is the understanding of ethics. In preparing profit information for financial statements, management’s actions are bound by ethical considerations, which determine whether the actions are right or wrong, honest or dishonest, and fair or unfair. Thus, the quality of earnings relies heavily on the ethical behavior of management in financial reporting.

“In the context of profit reporting, management has the discretion to engage in earnings management. From an ethical perspective, this raises the question of whether such actions are justifiable. A person’s code of ethics and behavior should ideally prevent earnings management,” Prof. Y Anni explained.

The challenge arises when the line between ethical and unethical earnings management becomes blurred. Issues emerge when earnings management escalates into profit manipulation, ultimately lowering earnings quality. Prof. Y Anni’s findings reveal that earnings management practices occur not only in non-financial companies but also within banking sectors, both in Indonesia and globally.

“Our research indicates that female directors effectively reduce earnings management, thereby improving earnings quality. However, this influence is contingent on the inherent characteristics of the female directors,” she elaborated.

Interestingly, female directors with higher education levels were found to have increased motivation for earnings management. Those with educational backgrounds in economics, finance, or accounting also tended to earnings management. However, when these female directors possessed advanced education and expertise in these fields, they displayed fewer incentives to engage in earnings management.

This suggests that female directors with advanced education and specialized knowledge are more attuned to the consequences of earnings management. Furthermore, the tenure of female directors also plays a significant role; longer tenures correlate with reduced earnings management due to increased expertise in organizational management and oversight responsibilities.

Prof. Y Anni’s research concludes that in Indonesia, the presence of women in corporate governance can positively impact companies. Women are believed to demonstrate superior oversight skills and are less tolerant of opportunistic or unethical behavior, making them effective corporate supervisors.

For the UNS Rector, Prof. Dr. Hartono, dr., M.Si., this inauguration is not only a source of pride for the newly appointed professors and their families but also for the entire UNS academic community. He encouraged the UNS community to use this milestone as inspiration and motivation to enhance the quality of education, research, and innovation at the university.

Her expertise underscores UNS’s commitment to achieving the United Nations’ Sustainable Development Goals (SDGs), particularly Goal 5: Gender Equality and Goal 16: Peace, Justice, and Strong Institutions.

“We hope that the newly inaugurated professors will make even greater contributions to UNS, society, the nation, and the country and that their achievements will bring blessings to us all,” Prof. Hartono stated.

Humas UNS

Reporter: R. P. Adji

Editor: Dwi Hastuti

The post FEB UNS Welcomes New Professor in Behavioral Accounting Expertise appeared first on Universitas Sebelas Maret.