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The Accounting Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) has established a strategic collaboration with the Center for Economic, Social, and Governance Studies (CESGS) Universitas Airlangga through the organization of a Stata Training Class. The event took place on 7–8 August 2025 at the Project-Based Learning Laboratory, FEB UNS.

Designed specifically for lecturers of the Accounting Study Program FEB UNS, the training covered both beginner and intermediate topics, enabling participants who were new to Stata as well as those seeking to master advanced techniques to gain optimal benefits. The first day began with a session titled Using Stata Effectively: The Fundamentals, introducing the Stata interface, database management, and the use of do-files to facilitate the script-based command feature in data analysis.

The materials were presented by Hamidah Dwi Nita, assisted by Meifaza Ainur Rosyidah and Cindi Nandita Dewi. Participants engaged in hands-on practice, from data cleaning and variable construction to applying descriptive and inferential statistical analyses. The session also discussed techniques for creating informative graphs and reproducible reports to enhance the quality of academic publications and ensure transparency in the analysis process.

On the second day, the focus shifted to Panel-Data Analysis Using Stata, covering concepts and applications of simple linear regression, multiple regression, and model selection between ordinary least squares, fixed effects, and random effects. Participants were also introduced to instrumental variable estimation to address endogeneity issues, as well as dynamic panel-data models that enable time-series cross-sectional analysis. Each technique was explored thoroughly, from selecting the appropriate Stata commands to interpreting outputs and verifying model assumptions.

The Stata Training Class served not only as an educational program but also as a refresher for lecturers who had previously used Stata. Revisiting the fundamentals while learning advanced features helps maintain research quality and ensures skills remain up to date with current data analysis developments.

Beyond knowledge transfer, the training provided an opportunity for lecturers from the Accounting Study Program FEB UNS to engage directly with CESGS UNAIR statistical experts. Discussions addressed real-world challenges in accounting research, strategies for managing big data, and ways to optimize Stata resources for publications in reputable national and international journals.

Equipped with these skills, lecturers of the Accounting Study Program FEB UNS are expected to be more confident in designing quantitative research, improving teaching quality, and increasing productivity in producing data-driven academic publications.

The Data Analysis-Stata Training Class shows the Study Program contribution in achieving SDG 4: Quality Education, by improving lecturers’ capability by mastering modern quantitative analysis technique, and SDG 9: Industry, Innovation, and Infrastructure. Particularly on goals no 9.5 promoting research and academic technology capacity at higher education.

The SDG No.13 Pitching Video Competition hosted virtually by UiTM MARA Malaysia on May 15, 2025, serves as a platform for students to act as agents of change by advocating for sustainability issues, particularly climate change. Participants were required to produce a three-minute video presenting their ideas on climate change in alignment with Sustainable Development Goal (SDG) No.13. The videos addressed the core issues, proposed solutions, and their potential environmental impacts. In this competition, two teams from the Accounting Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), were awarded with two distinguished rewards.

The first team consisting of Rizki Restu Fauzi, Eric Dwi Muhammad, Thomas Tirta Yudistira, and Zhenix Priskadisa Suryani won third place. While, the second team—comprising Abdillah Adib Had Farhan, Alma Az-zahra, and Aisyah Risqi Wardani—was awarded Most Promising Video.

Throughout the competition, both teams conducted simple research by collecting relevant data to support the ideas conveyed in their videos. Following the research, they then drafted scripts and sourced visual materials such as raw footage, infographics, and additional visuals. All editing, including the recording of voiceovers, was carried out to produce compelling and engaging videos.

Thomas and his team presented a video titled “Save Our Earth or Save Our Life.” “Through this title, we wanted to emphasize that, what we needed to protect is not just the planet or our living space, but our very own lives. The consequences of climate change that we are contributing to, directly affect our own survival,” Thomas explained to the FEB UNS media team. Further, he mentioned that he video also demonstrated practical examples of sustainable student behaviors, such as using public transportation and reducing plastic usage—practices that have become increasingly rare among younger generations. The team conveyed a strong message: protecting the Earth is a shared responsibility, and it is important to avoid actions that pollute and degrade the purity of our living environment, which may already be critically damaged.

Meanwhile, Abdillah and his team presented the theme “Implementing SDG 13 through Food Waste Management on Campus,” which earned them the Most Promising Video award. “This idea came from our concern over the significant amount of food waste on campus, which, if not properly managed, could contribute to increased greenhouse gas emissions. We proposed a solution involving collaboration with campus canteens to offer more flexible and needs-based food portions, supported by digital systems, to reduce waste,” Abdillah explained.

The team also suggested that the university increase awareness campaigns among students and the broader campus academic community regarding the importance of reducing food waste. They further proposed that leftover food could be repurposed into compost. Through their video, the team aimed to show that meaningful contributions to climate action do not require large-scale initiatives. As centers of education, universities can serve as role models for sustainable living by taking small but impactful steps.

Prof. Dr. Eko Arief Sudaryono, M.Si., Ak., CA., BKP., was formally inaugurated as Professor of Taxation at the Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), during the Open Session of the UNS Academic Senate held on Monday, February 10, 2025, at the G.P.H. Haryo Mataram Auditorium. In his inaugural speech as the 24th Professor at FEB and the 333rd at UNS, Prof. Eko addressed a fundamental issue in Indonesia’s economic and social development—tax avoidance from an ethical perspective, entitled “Tax Avoidance and Ethics: Responding to Moral Challenges in Modern Tax Systems.

According to Prof. Eko, taxation serves as the cornerstone of national development, providing support for essential sectors such as education, healthcare, and infrastructure. Without adequate tax revenue, achieving social welfare becomes significantly more difficult. Beyond its legal status as a civic duty, taxation is also a moral responsibility, one that upholds social justice and contributes to economic stability. “Rampant tax avoidance unfairly shifts the tax burden, perpetuates inequality, and undermines trust in the tax system. This is not merely a legal concern, but an ethical issue with far-reaching consequences for national unity and our collective future,” he emphasized.
Tax avoidance presents a major challenge to governments worldwide, particularly in developing countries that heavily rely on tax revenue as a primary source of state income. In response, governments have continued to improve their tax systems through digital transformation, expansion of the tax base, and increased public awareness to build fiscal independence and promote economic growth. One of the primary ethical implications of tax avoidance is the reduction in government revenue that could otherwise be allocated to public services such as healthcare, education, and infrastructure. Stakeholders—especially shareholders—may support such practices due to their potential to enhance corporate profits and returns. However, from the perspective of the government and society at large, these actions represent a disregard for corporate social responsibility.

In Indonesia, the phenomenon of tax avoidance continues to pose a significant challenge to state revenue. Both domestic and multinational corporations have exploited ‘tax havens’ to shift income or conceal profits. Other strategies include thin capitalization, whereby companies use loans from subsidiaries in tax haven jurisdictions to reduce their tax liabilities in Indonesia. Additionally, some companies employ complex corporate structures to transfer profits to lower-tax jurisdictions, resulting in significant losses to Indonesia’s potential tax revenue. The Indonesian government has taken decisive steps to address these challenges, notably through smarter tax policy reforms and the strengthening of oversight mechanisms. A major breakthrough in this effort is the implementation of the Automatic Exchange of Information (AEOI), which enables the automatic exchange of financial data between countries. This initiative significantly limits the possibility of cross-border tax avoidance, as Indonesian tax authorities can now access financial data of companies that previously operated beyond their reach.

Prof. Eko further emphasized that tax avoidance is a multifaceted issue situated at the intersection of legal compliance and moral consideration. Both globally and domestically, tax avoidance raises critical questions about corporate social responsibility and fairness within the tax system. While legally, not all forms of tax avoidance are classified as violations, ethical concerns cannot be ignored.

He concluded his address with several strategic recommendations to mitigate tax avoidance. First, instilling tax ethics should begin at an early stage. Second, comprehensive tax policy information is needed to close regulatory loopholes, supported by a modern cultural framework. Third, financial transparency should be promoted through country-by-country reporting to ensure that corporations contribute proportionally. Lastly, he advocated for stronger collaboration among the government, business sector, and civil society to build a fair and dignified tax system.

The Islamic Economics and Finance Research Group (RG), Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), hosted an Accounting Webinar on Saturday, November 9, 2024, in collaboration with the Indonesian Institute of Accountants (IAI) Surakarta Branch and the Indonesian Association of Accounting Lecturers (ADAI) Central Java. The event was also supported by the Surakarta Regional Board of the Sharia Economic Society (MES), the Regional Executive Board of the Indonesian Association of Islamic Economists (IAEI) Central Java Province, and the Solo Raya Regional Board of the HMI Alumni Women’s Forum (PD Forhati).
The webinar entitled “How to Obtain Sharia Accounting Certification (SAS)?” attracted a total of 69 attendees, consisting of lecturers and students from various universities across Indonesia. Dr. Falikhatun, M.Si., Ak., SAS., Chair of the Islamic Economics and Finance Research Group, served as the main speaker for the occasion.
In her material presentation, Dr. Falikhatun emphasized the importance of Sharia Accounting Certification for accountants, especially for lecturers and students who intend to engage with the sharia-based industry, including both Islamic financial institutions and Islamic non-bank financial institutions (IKNB).
“The purpose of SAS is to assess competency in sharia accounting, to serve as a quality benchmark for accountants seeking to understand sharia accounting, as a quality indicator for institutions looking to employ personnel with expertise in the field, and as a requirement for entry into certain professional roles in sharia accounting,” she explained.
Dr. Falikhatun further noted that, since 2020, obtaining the SAS certification requires passing two examination levels: Basic and Professional. To qualify for the Basic level, candidates must hold at least an undergraduate (S1) or Diploma IV degree in any discipline, as long as they are able to complete the exam. After passing the Basic level, participants may proceed to the Professional level. Only upon successful completion of the Professional level can they obtain the SAS title.
Accountants holding the SAS certification may pursue various career paths related to sharia accounting, such as Sharia Financial Analyst, Sharia Supervisory Board (SSB) member, Sharia Financial Planner, Sharia Auditor, and Lecturer. However, for positions on the SSB or Sharia Supervisory Board (Dewan Pengawas Syariah/DPS), an additional certification is required—specifically, DPS training and certification typically organized by the Indonesian Ulema Council (MUI) Institute.
This initiative is intended to motivate lecturers and students, particularly those aiming to be involved in the sharia business sector. It is also expected to encourage deeper understanding and practical engagement with sharia accounting, thereby opening up promising career opportunities.
In the long term, the program aspires to increase both competency and the number of lecturers and accountants who hold Sharia Accounting Certification, ultimately enhancing the strength and capacity of institutions served by sharia-accounting professionals.

Accounting in Versatility (ACTIVE) is a national event organized by the Accounting Student Association of the Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS). This year, celebrating its 16th year, ACTIVE 2024 featured five main events at a national scale.

With the dedication and efforts of more than 170 accounting students serving as organizing committee, ACTIVE 2024 went successfully under a central theme entitled “Synergy of Youth: Achieving Indonesia Emas 2045 with Economic Excellence.” The first event, the National Talkshow, was held on November 19, 2024, at the Ki Hadjar Dewantara Ballroom. Moderated by Titin Dwi Ariyanti, the discussion focused on “Success Highway: Navigating Career, Study, and Business Balance,” offering students with insights on their first steps after earning their undergraduate degree.

The talk show featured inspiring speakers, including Tinno Susilo (Regional CEO of Bank Mandiri), Erwan Djoko Hermawan (Former Director of Asuransi Kredit Indonesia), Olivia Valentina (Consulting Business Analyst at Deloitte and Clash of Champions Participant), and Ibrahim Fatwa Wijaya (Lecturer at FEB UNS). More than 350 participants from various universities attended the event, actively engaging with the speakers through thought-provoking questions.

Beyond the talk show, ACTIVE 2024 hosted two national-level competitions: ACCESS (Accounting Competition for College Students) and BMC (Business Model Canvas). Both competitions involved multiple virtual rounds. The competitions brought together students from diverse universities, including Universitas Indonesia, Universitas Gadjah Mada, Trisakti School of Management, Universitas Diponegoro, and many more, creating an intense and competitive atmosphere.

Out of 45 participating teams in ACCESS and 120 submissions in BMC, only the top 14 teams in ACCESS and 9 teams in BMC advanced to the final round, representing some of the best talents from across Indonesia. The final rounds of ACCESS and BMC welcomed the finalist team at the FEB UNS on October 27, 2024, where BMC finalists presented their most innovative business ideas to a panel of judges, while the ACCESS finalists tackled case studies and delivered closing presentations on assigned topics.

Providing participants with a deeper connection to local culture, ACTIVE 2024 also featured a Field Trip as a post-competition activity. Delegates explored Surakarta’s history and traditions through an engaging visit to the Museum of Kraton Kasunanan Hadiningrat. The journey continued with a culinary experience at Pasar Gede, where participants enjoyed local delicacies such as Es Dawet Telasih, dim sum, and Nasi Rames, while also experiencing the vibrant market atmosphere.

In the evening, participants gathered at Pendhapa Balaikota to enjoy the evening lights and take part in a hands-on scented candle-making workshop, led by a small business from Boyolali. The night culminated in the Indonesia Cultural Gathering Night (ICGN), serving as the grand finale and award ceremony for the BMC and ACCESS competitions.

The is evening wrapped with traditional dance and musical performances, along with cultural elements incorporated into the event’s decorations, reinforcing ACTIVE 2024’s commitment to showcasing Indonesia’s rich artistic heritage. The event officially concluded with the spirited chant of “One Goal One Spirit”, marking the successful completion of ACTIVE 2024.

“I am proud and thankful to the organizing team for their dedication, as well as to the study program, faculty, and local government for their support. I hope ACTIVE 2024 leaves a positive impact and serves as a stepping stone for students in preparing for Indonesia Emas 2045, aligning with this year’s theme,” said Deus Salvator, Vice Chair of ACTIVE 2024.

Hopefully, ACTIVE can maintain its tradition of creating a meaningful event that benefited the community.