To strengthen research literacy and broaden academic insight in public sector accounting study, the Accounting Study Program, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), organized a general lecture entitled “Contemporary Issues in Public Sector Accounting and Mixed Methods Approach in Research.” This agenda is part of the Recognition of Prior Learning (RPL) program, in collaboration with the Financial and Development Supervisory Board (BPKP) and was attended by 90 BPKP employees from various regions across Indonesia.

In his opening remarks, Prof. Doddy Setiawan, S.E., M.Si., Ph.D., Ak., Head of the Accounting Study Program, emphasized the need for a platform to enhance students’ knowledge on research activity, particularly in public sector accounting. He further stated, “We hope you can understand that both qualitative and quantitative approaches are equally important. Each offers a different perspective, but together they provide a more complete picture. Hopefully, this activity will help students complete their studies on time and even publish reputable publications, such as those indexed in Sinta 2 or Scopus.”

Prof. Doddy further highlighted how important it is to have an early preparation in research to avoid rushed thesis writing. He noted, “We hope this event serves as a milestone for students to begin their research properly and to produce high-quality academic work.”

Concluding his remarks, Prof. Doddy expressed appreciation to all parties involved in organizing the event and conveyed his hope that there will be a continuous initiatives as part of FEB UNS’s efforts to build a strong research culture within its academic environment.

Meanwhile, Dr. Sutaryo, S.E., M.Si., Ph.D., Ak., CA., CRA., CRP., ACPA, Vice Dean for Non-Academic Affairs, who also served as the moderator, explained that this lecture is a continuation of the collaboration between UNS and BPKP. “UNS has been entrusted to teach 90 BPKP employees in this program. As a young professional with full potential, they are expected to become future leaders within BPKP. Therefore, strengthening their research literacy become the main focus to help them producing relevant and impactful research,” he said.

He further explained that research is not merely about collecting data but about engaging in critical and creative thinking to discover new insights. “Research is about seeing what everyone else sees, but thinking about what others do not,” he remarked.

The general lecture featured two keynote speakers. Dr. Rusdi Akbar, M.Sc., Ph.D., Ak., CA., from the Faculty of Economics and Business, Universitas Gadjah Mada (UGM), with material discussing “Mixed Research Approach.” In this material, he emphasized the importance of integrating qualitative and quantitative methods to achieve a comprehensive understanding of social realities. “Good research does not tests theories only, but also seeks to understand the meaning behind the numbers. The mixed methods approach provides a more holistic view of public accounting phenomena,” he explained.

The second session was delivered by Taufiq Arifin, S.E., M.Sc., Ph.D., Ak., who presented material on “Generating Research Ideas.” In this occasion, he encouraged students to learn on how to produce high-impact research by identifying research gaps, observing contemporary issues, and utilizing diverse data sources, including text data such as public reports, speeches, and social media. He also highlighted that impactful research should not only focus on academic achievement but also contribute meaningfully to science and society.

Through this general lecture, participants were introduced to modern research approaches, including textual analysis in public financial reports, qualitative data exploration through interviews and focus group discussions, and the integration of findings to address challenges in public sector governance.

This lecture is expected to strengthen students’ research competencies and facilitating the efforts to establish more transparent, accountable, and integrity-based public governance. Moreover, this initiative contributes to the achievement of the Sustainable Development Goals (SDGs), particularly Goal 4 (Quality Education) and Goal 16 (Strong and Inclusive Institutions), by enhancing research capacity and academic literacy in public accounting aimed at promoting transparent and equitable governance.