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Journal : Basic and Applied Accounting Research Journal

The Local Government Budget Resilience: Anticipatory, Coping, and Vulnerability Indexes Indriani, Ika Kurnia; Agus Widodo; Anik Cahyowati
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.09

Abstract

The primary determinant for managing the financial distribution consequences of the COVID-19 pandemic is the resilience of the local budget. Having a substantial budget will facilitate the implementation of strategic programmes by the municipal administration during the COVID-19 epidemic, while also ensuring the maintenance of regional economic growth. The budget capability evaluation attempts to evaluate the proficiency of municipal governments in Indonesia in managing the APBD. The evaluation of budget resilience employs a descriptive quantitative methodology that encompasses three dimensions: anticipatory capacity, coping capacities, and vulnerability. The evaluation employed secondary data through the process of archive analysis. The assessment results indicated that the municipalities of Mataram, Tidore, Batam, and Sabang achieved the highest budget resilience index. The government with the highest ranking possesses the capacity to effectively manage unanticipated issues such as the COVID-19 pandemic. However, the municipalities of Bengkulu, Bontang, and Tegal showed the lowest budget capacity index. The local government with the lowest index must enhance the management system of APBD to optimise its response to the economic consequences afterwards the COVID-19 pandemic.
Implementation of Sustainable Supply Chains for Oil Palm Industry in West Kalimantan indriani, ika kurnia
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

This research aims to understand how palm oil companies can improve sustainable performance through effective supplier relationship strategies. The population to be used in this study is those who know the material studied and have worked in the palm oil industry. The method used in this study is the literature review method. Through the literature review, we also see the difference between sustainable and conventional practices in the palm oil industry. The results show, among others, that sustainable supply chain management is described by the process or system of palm oil management. In achieving success in sustainable supplier relationship management, the selection of supplier criteria should not only focus on economic criteria but also cover all aspects of the triple bottom line. This certification program is important for product continuity because it is the main thing in implementing the palm oil supply chain. The palm oil industry has also shown a high commitment from suppliers and palm oil companies to manage the sustainability risks between the two.