(HIMA PDIA NEWS) The Accounting Science Doctoral Program Student Association (HIMAPDIA) of the Faculty of Economics and Business (FEB) Universitas Airlangga held a Theoretical Framework and Research Methodology Workshop on Saturday, November 8, 2025.
The activity, which took place in Room 205 FEB UNAIR and was broadcast hybridly via Zoom, presented two expert speakers, namely Prof. Dr. Bambang Tjahjadi, SE., MBA., Ak., CMA., CPM., CA and Prof. Dr. I Made Narsa, SE., M.Si., Ak., CA. The workshop was guided by Sendy Dwi Haryanto as Deputy Chair of HIMAPDIA. This workshop was attended by 89 participants with 24 participants onsite and the rest participating online. This activity is part of FEB UNAIR's commitment to supporting the achievement of Sustainable Development Goals (SDGs), especially the fourth goal on Quality Education through increasing scientific research capacity at the doctoral level.
In the first session, Prof. Dr. Bambang Tjahjadi presented on Theoretical Framework, emphasizing the importance of theoretical frameworks in scientific research. He explained that theory serves as a conceptual foundation that guides researchers in understanding phenomena scientifically. "A theoretical framework is a conceptual map that shows the direction of research.
"Without a map, research will lose its scientific orientation and meaning," he said. In his presentation, Prof. Bambang explained the stages of developing a theoretical framework, starting from identifying research gaps, selecting appropriate theories, and developing conceptual constructions that have academic novelty and empirical relevance.
The second session continued with a presentation from Prof. Dr. I Made Narsa who discussed Research Methodology comprehensively. He outlined various research designs, ranging from qualitative, quantitative, to mixed methods approaches, and explained the principles of validity, reliability, and research ethics. In addition, Prof. Narsa highlighted models of relationships between variables such as moderation and mediation with the bootstrapping approach and PROCESS Macro Hayes. "Methodology is not just a statistical analysis tool, but a way of scientific thinking to answer real problems and contribute to sustainability," he said in the presentation session.
This interactive workshop was attended by doctoral students and academics from various universities. Participants actively discussed the challenges of developing theoretical frameworks, selecting research designs, and applying relevant analytical techniques for dissertations. Moderator Sendy Dwi Haryanto explained that the workshop aimed to strengthen the methodological skills of doctoral students. "Through this workshop, HIMAPDIA strives to bridge doctoral students with experts to improve the quality of research and publications and contribute to the advancement of science," he said.
In addition to the material delivery session, the workshop also included in-depth discussions and academic reflections that enriched participants' insights in developing systematic and integrated research. This activity is a clear demonstration of the role of HIMAPDIA and FEB UNAIR in creating a collaborative learning space oriented towards strengthening research capacity and developing accounting science. FEB Universitas Airlangga affirms its commitment to strengthening research literacy and methodology in the academic environment. The Theoretical Framework and Research Methodology Workshop is expected to encourage doctoral students to produce scientific works that are not only academically superior but also provide a real contribution to achieving the SDGs, especially in the fields of quality education and sustainable research innovation.