Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal ARRUS Journal of Social Sciences and Humanities Journal of Accounting, Economics, and Business Education
Andi Nurrahma Gaffar
UIN Palopo
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Environmental Performance of ASEAN Countries: Sustainability Accounting Perspective Andi Nurrahma Gaffar; Sri Sundari ; Mediaty
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/xkh6wb65

Abstract

This study analyzes the environmental and natural resource performance of ASEAN countries from a sustainability accounting perspective using ASEAN Key Figures 2025. It applies a descriptive quantitative approach based on secondary data and comparative descriptive analysis. The study focuses on transportation, energy, agriculture, and forestry indicators. The findings show that ASEAN countries demonstrate varied sustainability performance. Transportation infrastructure and mobility have expanded, but may increase environmental pressure. Electricity access has improved in most countries, yet clean fuel use and renewable energy adoption remain uneven. Agricultural production is relatively stable but concentrated in several major countries. Forestry indicators show differences in forest cover and biodiversity conservation. The study concludes that official environmental and natural resource indicators can be interpreted as macro-level sustainability accounting information because they reflect accountability for sustainable development across ASEAN countries.
Disparity in VUK Ratio Achievement against GDP among Provinces in Indonesia: Target Gap Analysis and Regional Quadrant Mapping Asmar Asmar; Adriansyah; Yulia Yunita Yusuf; suharti Sirajuddin; Andi Nurrahma Gaffar
ARRUS Journal of Social Sciences and Humanities Vol. 6 No. 2 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4831

Abstract

This study aims to analyze disparities in the achievement of the VUK-to-Gross Regional Domestic Product (GRDP) ratio across provinces in Indonesia through target-achievement gap analysis and regional quadrant mapping. This study employs a descriptive-evaluative quantitative approach using secondary data from 38 provinces in Indonesia. The analysis covers historical data from 2020 to 2024, target and achievement data from 2025 to 2026, and target/projection data from 2027 to 2029 as a policy context. The analytical techniques include descriptive statistics, trend analysis, gap analysis, ranking analysis, and quadrant mapping. The results show that the national VUK-to-GRDP ratio declined from 1.10 in 2020 to 0.97 in 2024. National achievement also remained below the target, with a gap of -0.08 in 2025, widening to -0.13 in 2026. At the provincial level, substantial disparities were observed. Several provinces, including East Nusa Tenggara, West Kalimantan, Central Java, East Kalimantan, and South Sulawesi, recorded positive gaps in 2025, while Papua Highlands, Central Papua, South Papua, Papua, and Bali recorded the largest negative gaps. The 2025 quadrant mapping shows that 13 provinces are classified as leading regions, 6 as potential regions, 6 as under-optimized regions, and 13 as priority intervention regions. These findings indicate that policies to improve the VUK-to-GRDP ratio should be designed based on regional characteristics rather than a uniform national approach. This study contributes by integrating trend analysis, target-achievement gap analysis, and regional quadrant mapping as a basis for evaluating interprovincial disparities.
Co-Authors Adriansyah Asmar Asmar Mediaty Sri Sundari  Suharti Sirajuddin Yulia Yunita Yusuf