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All Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan JAT (Journal of Accounting and Tax)
Hernanda Alfioni
Sekolah Tinggi Manajemen PPM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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INTEGRATING ESG INTO SUSTAINABLE HRM: DIRECTED CONTENT ANALYSIS OF INDONESIAN SUSTAINABILITY REPORTS Hernanda Alfioni; Riza Aryanto
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/g5njav94

Abstract

The development of sustainability reporting in Indonesia currently does not guarantee the integration of ESG commitments into human resource management (HRM) systems. To address this issue, this study constructs and validates a new instrument to measure the maturity of ESG-HRM integration while mapping its primary gaps. The evaluation protocol assesses five domains of sustainability standards across 20 corporate sustainability reports using a double-coding scheme based on a structured codebook. Subsequently, the study employs nonparametric tests to compare the scores across domains before mapping corporate positions onto a four-quadrant matrix. The empirical results indicate that companies prioritize the disclosure of ESG commitments over their practical implementation within the HRM domain. Specifically, the scarcity of performance metrics and incentives triggers this critical integration gap. Meanwhile, governance and occupational safety disclosures display a relatively advanced level of maturity. Theoretically, these findings enrich the discourse on decoupling and institutional theories by localizing compliance gaps within a specific HR subsystem. Practically, this instrument provides a robust diagnostic tool for regulators and investors to distinguish substantive integration from administrative compliance, evaluating sustainability reporting quality and positioning remuneration system reform as the primary strategic lever.
When Digital Finance Becomes a Gatekeeping System: Rethinking MSME Inclusion and Business Survival Aliyya Aliyya; Hernanda Alfioni; Liana Mega Ristyani Bekti; Lufina Mahadewi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 2 (2026): April: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v4i2.4409

Abstract

The digitalization of the financial sector is frequently framed as a technical solution to enhance financial inclusion and expand micro, small, and medium enterprises’ (MSMEs) access to capital. Through fintech platforms, digital payment systems, and data-driven credit assessments, digital finance is widely expected to reduce information asymmetry and lower entry barriers for small businesses. However, this perspective often assumes that expanded access automatically leads to stronger business resilience. This paper challenges that assumption by arguing that financial digitalization increasingly operates as a gatekeeping system that differentiates MSMEs based on their capacity to generate, manage, and comply with digital data requirements. While policy discussions commonly emphasize digital literacy and technological readiness, limited attention has been given to how algorithm-based evaluations, platform compliance standards, and data dependency reshape the conditions under which MSMEs are recognized as “bankable” or “investable.” A critical review of the literature suggests that participation in digital financial systems is not merely a matter of access, but of alignment with platform-defined metrics that implicitly privilege certain business behaviors while excluding others. As a result, many MSMEs do not reject digital finance in principle, but face heightened exposure to operational risk, opacity in decision-making processes, and uncertainty regarding their long-term position within platform-based financial ecosystems. This paper seeks to identify conceptual and policy gaps in existing discussions on financial digitalization and MSMEs by shifting the analytical focus from access expansion toward the structural role of digital finance in shaping business survival. By situating financial digitalization within a broader sustainable development framework, the study underscores the need for governance approaches that address digital gatekeeping and prevent financial inclusion from evolving into a new form of exclusion.
Co-Authors Aliyya Aliyya Liana Mega Ristyani Bekti Lufina Mahadewi Riza Aryanto