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All Journal Jurnal Mirai Management Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi Jurnal Abdi Insani MANDAR: Management Development and Applied Research Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Scientific Research, Education, and Technology
Ihsan Ansari, Muhammad
Program Studi Akuntansi Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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GOOD GOVERNANCE IS NOT ENOUGH: SUSTAINABILITY GOVERNMENT GOVERNANCE AS THE FOUNDATION OF SUSTAINABILITY REPORTING FOR ACHIEVING THE SDGS Indra Basir; Nur Fitriani; Muhammad Ihsan Ansari
Jurnal Akuntansi Vol 12, No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i2.2828

Abstract

ABSTRAKKrisis iklim, degradasi lingkungan, ketimpangan sosial, dan ketidakpastian ekonomi menuntut tata kelola pemerintahan yang melampaui good governance menuju keberlanjutan. Meskipun Tujuan Pembangunan Berkelanjutan (SDGs) telah diadopsi sebagai agenda nasional, implementasinya di tingkat daerah masih terbatas dan pelaporan keberlanjutan (Sustainability Reporting/SR) sektor publik belum banyak dikaji, khususnya pada pemerintah daerah. Penelitian ini bertujuan mengeksplorasi peran SR dalam membangun kerangka Sustainability Government Governance (SGG) sebagai instrumen percepatan pencapaian SDGs.Penelitian menggunakan desain explanatory sequential mixed method. Pada fase pertama, kuesioner terstruktur dengan pertanyaan tertutup berskala ordinal dan multirespons disebarkan kepada 178 responden 143 pegawai pemerintah daerah, 14 akademisi, 9 anggota legislatif, dan 12 perwakilan NGO yang dipilih secara purposive di tiga kabupaten di Sulawesi Barat. Fase kedua berupa wawancara mendalam dengan enam informan kunci. Data kuantitatif dianalisis secara deskriptif; data kualitatif dianalisis tematik dengan bantuan NVivo, dan integrasi kedua fase disajikan melalui joint display. Hasil penelitian menunjukkan empat temuan utama: kesadaran pembangunan berkelanjutan di daerah masih bersifat semu (pseudo-awareness); tata kelola tidak cukup berhenti pada good governance tetapi harus bertransformasi menjadi sustainability governance; tata kelola merupakan instrumen kunci yang menentukan kredibilitas pelaporan keberlanjutan; dan praktik SR yang fragmentaris perlu diarahkan menuju substansi melalui model integratif SGG–SR yang mentransformasikan lima prinsip good governance. Implikasi penelitian ini adalah perlunya pedoman nasional SR, penguatan kapasitas aparatur, penyediaan anggaran khusus, serta integrasi SR dalam dokumen perencanaan jangka panjang. Penelitian ini berkontribusi pada pengembangan tata kelola pemerintahan berkelanjutan yang substantif untuk mendukung visi Indonesia Emas 2045.Kata kunci: Tata Kelola Pemerintahan Berkelanjutan; Laporan Keberlanjutan; Tujuan Pembangunan Berkelanjutan; Pemerintah Daerah; Akuntansi.ABSTRACTThe climate crisis, environmental degradation, social inequality, and economic uncertainty demand government governance that moves beyond good governance toward sustainability. Although the Sustainable Development Goals (SDGs) have been adopted as a national agenda, their implementation at the local government level remains limited, and public sector sustainability reporting (SR) particularly by local governments is still underexamined. This study explores the role of SR in developing a Sustainability Government Governance (SGG) framework as an instrument to accelerate SDG achievement. An explanatory sequential mixed-methods design was employed. In the first phase, a structured questionnaire with closed-ended ordinal and multiple-response items was administered to 178 purposively selected respondents 143 local government officials, 14 academics, 9 legislators, and 12 NGO representatives across three districts in West Sulawesi. In the second phase, in-depth interviews were conducted with six key informants. Quantitative data were analyzed descriptively; qualitative data were analyzed thematically with NVivo, and the two strands were integrated through a joint display. The findings reveal four interrelated results: awareness of sustainable development at the local level remains a form of pseudo-awareness; governance cannot be confined to good governance but must transform into sustainability governance; governance is the key instrument determining the credibility of sustainability reporting; and fragmented SR practices need to be directed toward substance through an integrative SGG–SR model that transforms the five principles of good governance. The study highlights the need for national SR guidelines, capacity-building for public officials, dedicated financial resources, and the integration of SR into long-term regional planning. This research contributes to advancing substantive sustainable governance to support Indonesia’s Vision 2045.Keywords: Sustainability Government Governance; Sustainability Reporting; Sustainable Development Goals; Local Government; Accounting
NELAYAN BIJAK, LAUT BERKELANJUTAN: EDUKASI PENGELOLAAN KEUANGAN SEDERHANA DAN EKONOMI BIRU BAGI KOMUNITAS PESISIR KELOMPOK NELAYAN POLE MAUPA Indra Basir; Muhammad Ihsan Ansari; Nur Fitriani
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3281

Abstract

This community service program aims to enhance financial literacy and strengthen blue economy awareness as a foundation for sustainable economic development among the Pole Maupa fishermen community in Majene, West Sulawesi. The program seeks to improve basic financial recording skills, strengthen collective financial management, and increase awareness of sustainable fishing practices and value-added product diversification. The activities included socialization, financial recording training using a pocketbook, blue economy education, and training on fish-based product diversification. Evaluation was conducted using pre-test and post-test instruments consisting of 6 items on financial literacy and 5 items on blue economy and product diversification. A participatory approach was applied with active involvement of lecturers and students. Post-test results indicated a substantial improvement: 100% of participants were able to record cash flow, 85% separated household and business finances, and 90% participated in collective fund management. In terms of blue economy outcomes, 90% understood the blue economy concept, 95% demonstrated awareness of coastal ecosystem protection, and 100% committed to avoiding destructive fishing gear. Additionally, 90% showed interest in developing value-added products such as fish floss and smoked fish. Financial literacy gains also reduced reliance on informal lenders, decreasing from 75% to 35%. The program effectively improved the economic and ecological capacity of fishermen and strengthened collaboration between the community and the university. These results highlight the importance of local institutional support in sustaining coastal community empowerment.
Co-Authors Abdul Galib Ahmad Mansur AM Amirullah, Sufyan Dwi Noviana Fitri Eni Novitasari Hisyam Ichsan Indra Basir Indra Basir Kurnia. M Muh Aslam Nur Fitriani Nur Fitriani Nur Fitriani Nurul Listiawati Nurwahyuni Syahrir R. Rusli Sufyan Amirullah Taufik Hidayat B. Tahawa taufik, taufik hidayat b tahawa