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ANTECEDENTS AND CONSEQUENCES OF WETLAND-BASED FORENSIC ACCOUNTING IN SOUTH KALIMANTAN: A QUALITATIVE STUDY Susi Apriana; Syahrial Shaddiq; Achmad Suhaili; Muhammad Ihsanul Arief; Erlan Titoe; Steven Kenli
Al-Mubin Jurnal Ilmiah Islam
Publisher : Department of Research and Community Service at the Ummul Quro Al-Islami Bogor Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/almubin.v9i1.2200

Abstract

Forensic accounting has become a global concern in addressing increasingly complex economic and environmental challenges, particularly in detecting and preventing opaque financial practices, fraud, and resource misuse. The concept of forensic accounting focuses on evidence-based financial investigations to uncover irregularities in asset management, including in sectors related to the wetland environment and sustainable economics. Amid growing concerns about climate change, environmental degradation, and natural resource exploitation, forensic accounting plays a crucial role in ensuring accountability and transparency in financial management, thereby more effectively supporting sustainable development policies. This study aims to evaluate the antecedents and consequences of forensic accounting implementation on economic, environmental, and social aspects, particularly in improving accountability, transparency, and mitigating financial risks. This study uses a qualitative approach using ethnographic methods, in-depth interviews, participant observation, and document analysis. The results show that antecedent factors include weak understanding of regulations, limited human resources, and limited data, while the consequences of forensic accounting implementation have a positive impact on the efficient use of public funds, strengthening governance, and improving social welfare. These findings are expected to provide a foundation for policymakers in designing strategies for implementing forensic accounting that are more effective, inclusive, and sustainable in South Kalimantan
Assessing the effectiveness of the Kampung Keluarga Berkualitas program management in Banjarbaru Safira Hayati; Muhammad Riduansyah Syafari; Syahrial Shaddiq
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1546

Abstract

Based on the disparities in the implementation of activities in Quality Family Village (Kampung KB) in each region, this study aims to analyze the effectiveness of the Kampung KB program in Banjarbaru City using a qualitative descriptive approach and comparative methodology. The object of this study is the effectiveness in the management of the Quality Family Village program, while the subject of this study is the manager responsible for the management of the Kampung KB. The results of the study reveal several factors that hinder the implementation of the Kampung KB program, thereby impacting its effectiveness. The KB Village in Guntung Manggis is one of the best Kampung KB, with all Working Groups (POKJA) actively providing guidance. This is despite limited funds and the managers' approach to the community. However, the managers have prioritized activities to ensure they remain effective and have a positive impact on the community, build bonds, and record and listen to the community's complaints and needs in terms of guidance. Meanwhile, Kampung KB Sungai Tiung is still trying to make its activities more effective by minimizing obstacles, particularly the lack of coordination between stakeholders in managing Kampung KB. Furthermore, weak community participation in Kampung KB activities remains an issue that continues to be discussed between managers and the community in an effort to improve the effectiveness of Kampung KB.