Claim Missing Document
Check
Articles

Found 13 Documents
Search

LITERATURE REVIEW ON OVERSIGHT AND ACCOUNTABILITY IN POLITICAL BUDGET MANAGEMENT Loso Judijanto; Ani Kusumaningsih; Adih Supriadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2871

Abstract

Oversight and accountability are fundamental elements in political budget management that serve to ensure transparency, prevent misuse of funds, and improve efficiency in budget allocation. This literature review explores how effective oversight and accountability mechanisms can influence the quality of budget management, drawing on various academic studies and international reports. The literature indicates that oversight involving civil society, the media, and information technology can strengthen openness, while accountability mechanisms such as audits and periodic reporting are key tools for maintaining political integrity. However, challenges such as political resistance, lack of capacity in oversight institutions, and low public awareness remain significant obstacles. Based on this analysis, structural reforms and cross-sectoral collaboration are essential to enhance the effectiveness of oversight and accountability in political budget management, thereby building public trust and ensuring the sustainability of a more responsive and transparent political system.
Pendampingan Sertifikasi Halal Berbasis Desa Budaya pada UMKM Kue Engkak dan Bolu Kuwuk di Kelurahan Pabean Tri Wahyudi; Ika Utami Widyaningsih; Amanda Bella Asyilla; Indy Syafa Arrahma; Edy Arisondha; Adih Supriadi
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 8, No 3 (2026): Agustus 2026
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v8i3.5590

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesiapan sertifikasi halal pada dua mitra UMKM kuliner, yaitu Kue Engkak Hj. Munajah dan UMKM Bolu Kuwuk Bu Rogayah di Kelurahan Pabean, Kecamatan Purwakarta, Kota Cilegon, Banten. Permasalahan mitra meliputi rendahnya literasi halal, belum tertibnya dokumentasi bahan baku dan pemasok, belum tersusunnya Proses Produk Halal (PPH), keterbatasan pemahaman Sistem Jaminan Produk Halal (SJPH), kemasan sederhana, serta kendala penggunaan SIHALAL. Kegiatan ini melibatkan dua pelaku UMKM sebagai peserta utama. Metode pelaksanaan dilakukan melalui observasi awal, wawancara, pelatihan literasi halal, pre-test dan post-test, identifikasi bahan baku, penyusunan daftar pemasok, penyusunan dokumen SJPH dan PPH, pendampingan pengajuan SIHALAL, serta penyusunan rekomendasi informasi label dan rancangan penyempurnaan kemasan berbasis identitas desa budaya. Hasil kegiatan menunjukkan peningkatan skor literasi halal pada Mitra UMKM Kue Engkak dari 55 menjadi 85 atau meningkat 30 poin, sedangkan Mitra UMKM Bolu Kuwuk meningkat dari 50 menjadi 82 atau meningkat 32 poin. Selain itu, kegiatan ini menghasilkan tersusunnya daftar bahan dan pemasok, terpetakannya alur produksi, tersusunnya dokumen SJPH sederhana, serta meningkatnya kesiapan pengajuan sertifikasi halal. Kegiatan ini juga mendorong kesadaran mitra mengenai pentingnya kemasan informatif dan branding lokal untuk memperkuat kepercayaan konsumen.  Kata kunci: Literasi Halal, Pendampingan Masyarakat, Sertifikasi Halal, UMKM Pangan
Board Gender Diversity and Corporate ESG Performance: (A Systematic Review of Empirical Evidence) Fiesty Utami; Refi Pratiwi; Fadhilah Fadhilah; Firli Agusetiawan Shavab; Adih Supriadi
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3300

Abstract

Corporate governance is significantly shaped by gender diversity on the board of directors which in turn influences ESG performance. While global legislation advocates for higher proportions of women, empirical studies produce mixed and unclear results. This study is a systematic literature review based on the PRISMA approach. From 129 researches, 11 final researches met the criteria, which are: quantitative methods, measuring gender diversity, listed companies, and evaluating ESG performance. The study lists many countries, such as Asia, Europe, emerging markets, and Middle East. The results of this review show that the board gender diversity is related to profitability increased in the sector of agriculture, the negative relationship with profit management in some contexts but positive in others, and the role of reducing tax aggressiveness. Women as a board of director positively support sustainability transparency in certain institutional circumstance. However, every domain have very low degree of certainty in the evidence because of the risk of prejudice, inconsistency, and restricted applicability. The gender diversity and ESG performance realtionship is deeply context-sensitive and varies considerably by the industrial sector, institutional context, or even governing structure. Due to the low certainty of evidence, definite conclusions cannot be drawn yet. Future research should use standardized ESG measures and a more robust methodology to account for endogeny.