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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Accusi
Ayu Mariani
Universitas Ibnu Sina
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis Ferdila Ferdila; Sri Martina; Ayu Mariani
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5b95bq33

Abstract

The increasing intensity of hydrometeorological disasters in Indonesia highlights the limitations of corporate governance and sustainability accounting practices in responding to the human dignity of the climate crisis. Although frameworks such as Good Corporate Governance (GCG) and the Indonesian Sustainable Finance Taxonomy (TKBI) have been implemented to promote sustainability, their implementation tends to be technocratic and compliance-oriented, thus failing to adequately capture the social vulnerability and humanitarian impacts of corporate activities. This study aims to examine these limitations and propose an ethical reorientation of GCG through the integration of human dignity as the primary normative foundation. This study uses a conceptual qualitative approach with a narrative literature review method and a critical analysis of the regulatory framework, sustainability accounting practices, and governance structures in Indonesia. The results show that sustainability accounting is still often used as an instrument of formal legitimacy, rather than as an ethical accountability mechanism, thus opening up space for greenwashing practices and weakening its effectiveness in responding to risks related to the climate crisis. In response, this study develops a conceptual model that integrates human dignity into governance structures, climate risk management processes, the Sustainable Finance Taxonomy, and sustainability reporting systems. The proposed model demonstrates that the integration of human dignity can create a more holistic and ethically grounded approach to corporate accountability, emphasizing the protection of human life, reduction of social vulnerability, and increased resilience to climate risks. This research contributes to expanding the sustainability accounting literature by going beyond technocratic and compliance-based approaches and positioning human dignity as a normative framework for evaluating corporate responsibility in the context of the climate crisis
Pengembangan Sistem Administrasi Manual Dan Standar Oprasional Proses Booking, Invoicing Pada PT. Doresma T&T: Penelitian Ayu Mariani; Baru Harahap; Andi Hidayatul Fadllilah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7228

Abstract

Batam adalah pusat wisata dan transportasi yang terus berkembang karena lokasinya yang strategis sebagai salah satu pintu masuk utama wisatawan asing ke Indonesia. PT Doresma Tour & Travel adalah perusahaan yang bergerak di bidang ini yang menawarkan paket wisata, rental mobil, dan kontrak transportasi untuk bisnis. Namun, prosedur administrasi keuangan perusahaan seperti booking, pembuatan invoice, pencatatan pengeluaran driver BBM, dan perhitungan payroll driver masih dilakukan secara manual menggunakan Microsoft Excel tanpa standar operasional prosedur (SOP) tertulis. Tujuan dari penelitian ini adalah untuk mengevaluasi kondisi sistem administrasi, menemukan sumber masalah, melihat bagaimana hal itu berdampak pada efisiensi dan akurasi operasional, dan merancang solusi berupa template digital otomatis dan prosedur operasi tertulis. Selama tiga bulan KKL, penelitian ini dilakukan dengan pendekatan kualitatif deskriptif dan metode studi kasus. Hasilnya menunjukkan dua kelompok masalah: masalah sistem (tidak ada template baku dan riwayat versi dokumen) dan masalah proses (tidak ada SOP, checklist verifikasi, dan koordinasi multi-pihak yang tidak terstandar). Studi ini menyarankan template invoice dan payroll otomatis berbasis rumus, checklist verifikasi data, draf prosedur operasi standar (SOP) untuk dua proses utama, dan rencana implementasi bertahap.
Co-Authors Andi Hidayatul Fadllilah Baru Harahap Ferdila Ferdila Sri Martina