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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat
Budi Sulistiyo, Agung
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Religion Agriculture, Biological Sciences & Forestry Arts Economics, Econometrics & Finance Education Social Sciences

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Sisuko: The Efforts to Digitize Financial Management of Suko-Suko Canal Tourism in Sukorejo Village, Jember Regency Aprillianto, Bayu; Budi Sulistiyo, Agung; Wulandari Widiyanti, Novi; Ayu Wulandari, Gusti; Agustriono, Aldi; Indah Purnamawati; Rafly Syah Maulidy
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5501

Abstract

Sukorejo Village is a village that has natural potential for river beauty and local wisdom in the Bangsalsari District area, Jember Regency. In 2024, Sukorejo Village will succeed in having its first tourist destination called Suko-Suko Canal Tourism. In the sustainability efforts of the service team, which aims to form a sustainable financial management system for tourism by adopting digital technology through the preparation of a digital financial report preparation application called SiSuko, continued with activities to increase the human resource capacity of village officials, tourism managers, and MSMEs in financial literacy and digital-based financial management and the use of applications SiSuko. The results of the activity show that the public is enthusiastic and actively participates in the process of preparing financial report applications SiSuko so that the resulting application is user-friendly and meets the needs of the target audience. Meanwhile, activities to increase human resource capacity showed positive results with increased financial literacy and digital financial management and targets being able to use applications SiSuko.
Legitimacy Washing in Sustainable Finance: A Critical Literature Review Legitimacy and Conceptual Framework Listya Putri, Imamatin; Budi Sulistiyo, Agung; Wulandari Widiyanti, Novi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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Abstract

As ESG disclosure becomes an institutional norm in sustainable finance, concerns are rising about the symbolic use of sustainability narratives to project legitimacy without corresponding ethical or operational change. While legitimacy theory has been widely applied to explain organizational responses to social expectations, it has rarely been used to interrogate the potential manipulation of legitimacy itself. This conceptual paper introduces and theorizes the notion of legitimacy washing—defined as the strategic deployment of ESG disclosures and symbolic sustainability practices to secure perceived legitimacy in the absence of substantive transformation. Through a critical literature review, the paper synthesizes existing scholarship on ESG disclosure, greenwashing, and legitimacy theory, identifying key gaps in how symbolic compliance is understood and assessed. It then develops a conceptual framework that outlines the drivers, mechanisms, and types of legitimacy washing, distinguishing it from related concepts such as greenwashing and CSR decoupling. The paper contributes to theory by expanding the boundaries of legitimacy theory; to practice by offering diagnostic indicators for symbolic ESG disclosure; and to policy by proposing regulatory responses to mitigate performative sustainability. The framework offers a foundation for future empirical research on how legitimacy is constructed, contested, and potentially compromised in the evolving landscape of sustainable finance.
Co-Authors Agustriono, Aldi Ayu Wulandari, Gusti Bayu Aprillianto Indah Purnamawati Listya Putri, Imamatin Rafly Syah Maulidy Wulandari Widiyanti, Novi