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All Journal Journal of Creative Power and Ambition (JCPA)
Eliska Gricy Lumempouw
Universitas Sam Ratulangi, Indonesia
Economics, Econometrics & Finance

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Integrating Sustainability (ESG) Reporting Into Tourism MSMEs in the Wallacea Region: A Basic Environmental Accounting Research in Coastal Manado and Bunaken Eliska Gricy Lumempouw; Jeyfenshi Nayoan; Randy Chaidir
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (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.2125

Abstract

Environmental, Social, and Governance (ESG) reporting has become a global accountability norm, and Indonesia will apply its first sustainability disclosure standards (PSPK 1 and 2) from 2027. However, ESG debates rarely reach the micro and small enterprises that dominate tourism in ecologically sensitive areas. This study explores how tourism micro, small, and medium enterprises (MSMEs) on Bunaken Island, within the Wallacea biodiversity region of North Sulawesi, understand and practise ESG, how these practices are recorded, and what reporting arrangement would be feasible. A qualitative exploratory case study was conducted through semi-structured interviews with eight MSME informants covering twelve business units (homestay, diving, culinary, and souvenir) and two community stakeholders, supported by observation and documentation, and analysed using reflexive thematic analysis. Most informants had never heard of ESG yet performed many ESG-consistent practices, particularly waste sorting, local employment, and guest safety. Their sustainability was constrained by marine debris from the mainland and by small-island infrastructure limits. Financial records existed mainly where managers were accountable to absentee owners, whereas no informant recorded ESG practices. The study concludes that the gap lies in recording rather than in practice and proposes a preliminary embedded, evidence-based reporting framework (record–evidence–communicate) that builds on existing owner reports and digital channels.
Strengthening Financial Literacy and Catch Recording for Small-Scale Fisher Groups Heince R. N. Wokas; Eliska Gricy Lumempouw; Debora Helen Rompas
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (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.2126

Abstract

Small-scale fishers in Indonesia remain among the occupational groups with the lowest financial literacy, and the absence of catch records limits their ability to plan fishing operations and access formal finance. This community engagement program aimed to strengthen basic financial literacy and introduce simple catch recording among members of the Daseng Fishers Group in Sindulang Dua, Manado. A participatory approach was used, consisting of partner coordination, preparation of an illustrated financial literacy module and a catch logbook, a one-day socialization and training session, and remote mentoring through a WhatsApp group. Data were collected through attendance records, field observation, documentation, and monitoring of logbook submissions, and were analyzed descriptively. Ten fishers attended the training and received the module and logbook. However, after about five weeks of monitoring, only one participant had recorded catches in the logbook. The main constraints were the fishers' limited time between fishing and selling, the single-session format, and reliance on remote follow-up; because no pre-test or post-test was administered, changes in literacy could not be measured quantitatively. The program shows that a single training session and the distribution of tools are insufficient to build recording habits. Repeated in-person mentoring, a simpler recording format, and peer champions are needed to support adoption.
Co-Authors Debora Helen Rompas Heince R. N. Wokas Jeyfenshi Nayoan Randy Chaidir