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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Creative Power and Ambition (JCPA)
Arifuddin Arifuddin
Universitas Hasanuddin, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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The Wounds Behind the Numbers: A Phenomenological Study of Men's Experiences in Facing Bride Price Pressure from a Social Accounting Perspective Rahmat Hidayatullah; Nasruddin Nasruddin; Nur Asia; Darwis Darwis; Arifuddin Arifuddin
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1281

Abstract

Uang panai is a Bugis-Makassar customary practice that has increasingly transformed into a significant financial burden for men seeking marriage. This study aims to explore the lived experience of men facing uang panai pressure through the lens of social accounting. A qualitative phenomenological approach using Interpretative Phenomenological Analysis (IPA) was employed to analyze in-depth interview data from nine male informants in South Sulawesi. Four main themes emerged: (1) uang panai as a social accountability burden exceeding economic capacity; (2) psychological pressure and masculinity identity crisis; (3) negotiation and resistance strategies; and (4) redefinition of uang panai meaning within contemporary social accounting frameworks. Findings affirm that uang panai has shifted from a symbolic-cultural function to a financially-based social control mechanism creating deep psychological wounds, while urging value reconstruction of customary practices.
ESG and KBV Integration for Sustainable Value Creation: A Systematic Literature Review Rousilita Suhendah; Elsa Imelda; Ivan Kanel; Arifuddin Arifuddin; Asri Usman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6604

Abstract

Purpose: This study examines how Environmental, Social, and Governance (ESG) criteria integrate with the Knowledge-Based View (KBV) within strategic knowledge management to generate sustainable value and competitive advantage. Research Methodology: A Systematic Literature Review (SLR) was conducted using a structured PRISMA-based protocol to identify and select relevant scientific articles. The selected studies were analyzed using thematic and narrative approaches to explore conceptual developments, empirical findings and research gaps. Results: The findings reveal that ESG has evolved from a non-financial reporting mechanism to a strategic information system embedded in organizational knowledge processes. The results indicate diverse relationships between ESG practices and corporate performance, while highlighting key challenges, such as greenwashing, reporting inconsistencies, and limitations of global standards. ESG is a knowledge-intensive process that involves knowledge creation, retention, and dissemination. Conclusions: This study demonstrates that the KBV framework effectively explains ESG’s role of ESG in fostering sustainable value creation and long-term competitive advantage through strategic knowledge integration. Limitations: This study is limited to published academic literature included in the SLR process, which may exclude relevant gray literature or emerging industry practices and findings. Additionally, the findings depend on the scope and quality of the selected studies, which may affect generalizability. Contributions: This study integrates ESG and KBV into a unified analytical framework within strategic knowledge management. It advances theoretical understanding by positioning ESG as a knowledge-based strategic resource and provides direction for future research on sustainable value creation and organizational performance.
Co-Authors Asri Usman Darwis Darwis Elsa Imelda Ivan Kanel Nasruddin Nasruddin Nur Asia Rahmat Hidayatullah Rousilita Suhendah