Article Per Year (5 Year)
p-Index From 2021 - 2026
4.375
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Mirai Management Hasanuddin Economics and Business Review AFEBI Accounting Review Proceeding Simposium Nasional Kelautan dan Perikanan Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi MABIS: Manajemen dan Bisnis The Indonesian Journal of Accounting Research Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Nobel Management Review Sustainable : Jurnal Akuntansi Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi dan Keuangan Indonesia Contemporary Journal on Business and Accounting Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Bukhori: Kajian Ekonomi dan Keuangan Islam Social Sciences Insights Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Celebes Journal of Community Services
Gagaring Pagalung
Universitas Hasanuddin
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Interpretasi Laporan Keberlanjutan Pemerintah Daerah di Negara Berkembang: Pendekatan Filsafat Aditiya, Roby; Pagalung, Gagaring; Habbe, Abdul Hamid
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.27052

Abstract

Sustainability reporting in local governments in developing countries is an important concern in the discourse of responsible public governance. This study aims to examine the urgency of sustainability reporting in the public sector through a philosophical approach that includes the dimensions of ontology, epistemology, and axiology, with a focus on the context of Indonesia as a developing country. This research uses a qualitative literature study method with a scoping review approach of relevant international and national scientific articles, with analysis carried out thematically and philosophically to explore representations of reality, knowledge construction, and values that underlie local government sustainability reporting practices. The results of the study show that sustainability reporting practices in local governments in developing countries such as Indonesia are still in the normative stage and do not fully reflect the integration of substantive sustainability values. The reported reality is dominated by technocratic and symbolic narratives that do not fully represent social and ecological dynamics, while the knowledge formed tends to reproduce institutional structures without community involvement and local stakeholder participation. In addition, ethical values of sustainability have not been internalized in the reporting system, making reporting more of a bureaucratic formality than a public accountability tool. These findings emphasize the importance of transforming sustainability reporting into a participatory and value-based reflective space, with implications including the need for policy reform, strengthening institutional capacity, and community engagement in defining sustainability contextually.
The effectiveness of environmental accounting in supporting ESG (Environmental, Social, Governance) disclosure: Systematic literature review Safitri, Ela; Pontoh, Grace T; Pagalung, Gagaring
Social Sciences Insights Journal Vol. 3 No. 3 (2025): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/tjf3cf27

Abstract

This study aims to examine the effectiveness of the Sustainability Report (SR) as an instrument of environmental transparency within the framework of Environmental, Social, and Governance (ESG). Sustainability and ESG issues have become major global priorities, but the quality and credibility of non-financial reporting remain serious challenges. This study uses a Systematic Literature Review (SLR) approach to 40 Scopus Q1/Q2-indexed articles published between 2014 and 2025. The analysis findings show a steadily increasing trend of publications related to Sustainability Reporting and ESG in the last decade. In terms of focus, the most dominant research discussed Effectiveness Factors (more than 22 articles), followed by Environmental Transparency (about 18 articles), Challenges (about 16 articles), and SR-ESG (about 14 articles). The main findings conclude that SR plays an essential role in reducing information asymmetry, but its effectiveness is hampered by greenwashing and selective disclosure practices. The quality of environmental disclosures directly affects ESG ratings, and the existence of third-party assurance and strong governance quality has been proven to enhance the credibility of reports. Future research recommendations include the development of machine learning-based methods for greenwashing detection, the evaluation of the impact of the implementation of the ISSB standard, and the analysis of the effectiveness of SR on the company's real environmental performance, not just perception.
Co-Authors - Indrawan Azis, - Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Aditiya, Roby Afdal Afdal, Afdal Ahmad Nouruzzaman Aini Indrijawati Amin, Abd Rauf Muhammad Amin, Asbi Amiruddin . An Ras Try Astuti Andi Aswan Andi Ruslan ARIFUDDIN Asbi Amin Astuti, An Ras Try Ayu Damayanti, Ratna Azis, Siti Nafisah Baja, Haniek Khoirunnisa Bambang Sudibdyo Damayanti, R.A Darmawati Darmawati Darmawati Darmawati Diaraya Diaraya Diaraya Diaraya, Diaraya febby rachmadani Firman Firman Ghaliyah Nimassita Triseptya Grace T. Pontoh Habbe, Hamid Hamid Habbe, Abdul Hardyanto Rivai Hariatih Hasyim M Hasyim M Heri Irawan Hurriah Ali Hasan Jamaluddin Majid Jusni Jusni Kara, Muslimin H. KARTINI Lahar, Anniza Lusiana Kanji Luthfi, Mukhtar Mansyur, Alif Ilman Muh Shadiqul Fajri AF Muh. Abdi Imam Muhammad Ashari Muhammad Zaikin Munizu, Muzran Muslimim Kara Muslimin H. Kara Muslimin Kara Muslimin Kara Muslimin Kara Nur Hidayah Pagiling, Revita Dwi Aviani Pontoh, Grace T Rachmadani, Febby Raden Mohamad Herdian Bhakti Ratna Ayu Damayanti Reski Wardani Revita Dwi Aviani Pagiling Reza, Muhammad Jamil Ridwan, Mukminati Robert Jao Ryketeng, Masdar Safitri, Ela Salam Sekar Mayangsari ST. HADIJAH WAHID Sudirman Sudirman Suharli Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Talebong, Kevin Utami, Rizky Wahyudi Yudi Wiliana, Rahayu