Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Wulan Budi Astuti
Wahid Hasyim University
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
CORPORATE GOVERNANCE AND SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE IN ENERGY SECTOR Khoirotun Nikmah; Fani Nadia Listiowati; Wulan Budi Astuti
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2818

Abstract

This study examines the impact of corporate governance mechanisms on the disclosure of Sustainable Development Goals (SDGs) within Indonesian energy sector companies. The variables tested include the proportion of independent commissioners, institutional ownership, and the existence of an audit committee. A quantitative method using panel data analysis and a Random Effects Model, tested with EViews 13 software, was used to collect data from 17 energy sector companies listed on the Indonesia Stock Exchange between 2020 and 2024. The findings show that the audit committee has a positive impact on SDG disclosure. On the other hand, institutional ownership and independent commissioners have a negative but insignificant impact. Sensitivity analysis during the COVID-19 pandemic and post-pandemic periods showed no significant differences in all variables studied. These findings emphasize the importance of effective audit committee oversight in improving sustainability transparency and provide policy implications for the Financial Services Authority in strengthening corporate governance oversight in the energy sector.
A SYSTEMATIC REVIEW OF HUMAN-RESOURCE STRATEGIES FOR SUSTAINABLE SMALL-SCALE FISHERIES Muhammad Ricza Irhamni; Wulan Budi Astuti; Maskudi Maskudi; Asma Zahro Fauziah; Tridya Elliyana Az-Zahra
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 2 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i2.2773

Abstract

Small-scale fisheries (SSF) play a crucial role in global food security and livelihoods, but face the threat of marginalization in the Blue Economy paradigm, which is dominated by narratives of industrialization. This systematic review aims to synthesize evidence on human resource (HR) strategies to support the sustainability of SSF within the Blue Economy framework. A systematic review using the PRISMA protocol was conducted on 12 selected studies from the Scopus and Web of Science databases. The review revealed three main findings. First, there is a wide governance gap between the inclusive rhetoric of the Blue Economy and the reality on the ground, which marginalizes SSF communities. Second, effective HR strategies are multidimensional, encompassing women's empowerment (such as the TCMFEP model from Kerala), strengthening Social and Solidarity Economy (SSE)-based institutions, and long-term holistic capacity building. Third, significant methodological challenges and data gaps, including narrow definitions of SSF and data fragmentation, hinder effective research and policy formulation. It is concluded that realizing a just Blue Economy requires a paradigm shift towards inclusive governance, investment in transformative HR strategies, and a commitment to addressing data gaps through a transdisciplinary approach.
Co-Authors Asma Zahro Fauziah Fani Nadia Listiowati Irhamni, Muhammad Ricza Khoirotun Nikmah Maskudi Maskudi Tridya Elliyana Az-Zahra