Anggraini, Leny Susilawati
Unknown Affiliation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

SYNERGY OF MSMES AND BLUE ECONOMY FOR SUSTAINABLE DEVELOPMENT IN THE COASTAL AREAS OF EAST KALIMANTAN Jainuddin, Jainuddin; Anggraini, Leny Susilawati; Halik, Abdul; Mujanah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16448

Abstract

This research aims to identify and analyze the synergy between MSMEs and the blue economy in supporting sustainable development in the coastal areas of East Kalimantan. The research was conducted in several regencies in East Kalimantan, namely Balikpapan, Paser, Bontang, Kutai Kartanegara, and Kutai Timur. These regions were selected due to their significant maritime-based economic activities. Data collection was carried out for two months. This research employs a qualitative approach to explore the perceptions, experiences, and views of MSMEs related to the blue economy. The research results indicate that the synergy between MSMEs and the blue economy concept not only has a positive impact on improving the welfare of coastal communities but also serves as a strategic step in preserving marine ecosystems. Through strengthened collaboration among stakeholders, MSMEs can become the driving force behind an inclusive and sustainable blue economy.
SYNERGY OF MSMES AND BLUE ECONOMY FOR SUSTAINABLE DEVELOPMENT IN THE COASTAL AREAS OF EAST KALIMANTAN Jainuddin, Jainuddin; Anggraini, Leny Susilawati; Halik, Abdul; Mujanah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16448

Abstract

This research aims to identify and analyze the synergy between MSMEs and the blue economy in supporting sustainable development in the coastal areas of East Kalimantan. The research was conducted in several regencies in East Kalimantan, namely Balikpapan, Paser, Bontang, Kutai Kartanegara, and Kutai Timur. These regions were selected due to their significant maritime-based economic activities. Data collection was carried out for two months. This research employs a qualitative approach to explore the perceptions, experiences, and views of MSMEs related to the blue economy. The research results indicate that the synergy between MSMEs and the blue economy concept not only has a positive impact on improving the welfare of coastal communities but also serves as a strategic step in preserving marine ecosystems. Through strengthened collaboration among stakeholders, MSMEs can become the driving force behind an inclusive and sustainable blue economy.
IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING IN THE FINANCIAL SYSTEM OF THE EAST KUTAI REGENCY GOVERNMENT Anggraini, Leny Susilawati; Yovita, Maria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the implementation of public sector accounting within the financial system of the East Kutai Regency Government and to assess its contribution to improving transparency and accountability in local financial governance. In the context of fiscal decentralization, East Kutai faces challenges in managing a large budget while ensuring efficiency, openness, and integrity. This research employs a descriptive qualitative approach, using in-depth interviews, document analysis, and observation as data collection techniques. The findings reveal that the application of accrual-based Government Accounting Standards (SAP), supported by information systems such as SIPD and SIMDA Keuangan, has improved the quality of financial reporting and serves as a critical foundation for public decision-making. Key success indicators—such as transparency, accountability, efficiency, and regulatory compliance—are used to evaluate local financial performance. East Kutai Regency has received an unqualified opinion (Wajar Tanpa Pengecualian, WTP) from the Audit Board of Indonesia (BPK) for ten consecutive years, reflecting its success in achieving the principles of good governance. Nevertheless, challenges remain, particularly in terms of human resource capacity and technological infrastructure. Therefore, a sustainable strategy is needed to strengthen civil service competencies and optimize local financial information systems.