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All Journal Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Advances in Management & Financial Reporting
Entar Sutisman
Universitas Yapis Papua, Jayapura, Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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KERJASAMA PEMERINTAH DAN LP2M UNIVERSITAS YAPIS PAPUA DALAM PENYUSUNAN STANDAR SATUAN HARGA KOTA JAYAPURA Mohammad Aldrin Akbar; Nurhikmah Nurhikmah; Sjamsier Husen; Entar Sutisman; Sitti Nur Alam
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 6 No 2 (2026): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v6i2.7872

Abstract

Penelitian ini bertujuan untuk menyusun Standar Satuan Harga (SSH) Kota Jayapura melalui kolaborasi antara LP2M Universitas Yapis Papua dan Pemerintah Kota Jayapura. Pendekatan yang digunakan adalah kolaboratif-partisipatif dengan melibatkan Badan Pengelola Keuangan dan Aset Daerah (BPKAD) serta Organisasi Perangkat Daerah (OPD) terkait. Teknik pengumpulan data meliputi survei lapangan, wawancara dengan pelaku usaha dan pemangku kepentingan, serta dokumentasi data sekunder berupa SSH tahun sebelumnya dan regulasi yang relevan. Data yang diperoleh diverifikasi menggunakan teknik triangulasi untuk menjamin akurasi, konsistensi, dan keterwakilan data. Analisis dilakukan secara deskriptif dengan mempertimbangkan nilai rata-rata, rentang harga, dan prinsip kewajaran. Hasil penelitian menunjukkan bahwa dokumen SSH berhasil disusun secara sistematis berdasarkan klasifikasi belanja daerah serta didukung oleh basis data harga yang tervalidasi. Variasi harga dipengaruhi oleh faktor logistik, rantai pasok, dan dinamika ekonomi lokal Kota Jayapura. Proses kolaboratif juga terbukti meningkatkan kapasitas kelembagaan dan mendorong pengambilan keputusan berbasis data dalam penyusunan anggaran daerah. Penelitian ini berkontribusi dalam menyediakan model praktis kebijakan berbasis evidensi guna meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan daerah.
Evaluation of the Challenges of Implementing Sustainability and ESG Principles in Modern Corporate Financial Reporting Herry Adi Setya Wibowo; Ismail Noy; Entar Sutisman
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.738

Abstract

Purpose: This study aims to evaluate companies' challenges in implementing ESG (Environmental, Social, and Governance) principles in modern corporate financial reporting. It seeks to address critical questions about the primary obstacles to ESG adoption and strategies to overcome them, enhancing the effectiveness and reliability of reporting practices. Research Method: A qualitative systematic literature review synthesized findings from recent academic and industry publications. This approach comprehensively examined the existing literature on ESG implementation, highlighting key challenges and potential solutions. The methodology focused on identifying patterns, comparing global practices, and linking theoretical frameworks with practical implications. Results and Discussion: The study found significant challenges, including inconsistent ESG reporting standards, internal company resistance, and limitations in human and technological resources. It revealed that successful integration requires active stakeholder engagement, continuous training, and leveraging advanced technology for effective data management. The research also highlighted discrepancies in the adoption of ESG practices between developed and developing regions, noting that more robust regulatory frameworks in places like Europe facilitate better implementation than in regions facing regulatory and resource constraints. The findings emphasized the relevance of stakeholder theory in promoting transparency and accountability and the importance of fostering a culture that supports sustainability. Implications: The study contributes to academic knowledge by expanding on existing theories and linking them to practical strategies for ESG implementation. For managers and policymakers, the research offers insights into designing adaptive frameworks and practices that cater to local and global contexts. Future research should include empirical studies to validate these findings and explore region-specific challenges for deeper practical insights.
Co-Authors Herry Adi Setya Wibowo Ismail Noy Mohammad Aldrin Akbar Nurhikmah Nurhikmah Sitti Nur Alam Sjamsier Husen