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Indriana
Universitas Muhammadiyah Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengungkapan Corporate Social Responsibility Sebagai Strategi Legitimasi: Studi Kasus Bank BRI Tbk Lutfi Andi Abrar; Ainun Arizah; Indriana
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.695

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengungkapan Corporate Social Responsibility (CSR) PT Bank Rakyat Indonesia (Persero) Tbk dalam membangun kepercayaan publik dan menjaga legitimasi organisasi. Menggunakan metode analisis konten (content analysis) terhadap Laporan Keberlanjutan (Sustainability Report) dan Laporan Tahunan periode 2022-2024, penelitian ini membedah bagaimana narasi dan data CSR dikonstruksi untuk memenuhi ekspektasi pemangku kepentingan. Hasil penelitian menunjukkan bahwa Bank BRI mengklasifikasikan pengungkapan CSR ke dalam tiga pilar utama: sosial, ekonomi, dan lingkungan, dengan tambahan fokus pada tata kelola dan etika. Temuan kunci mengungkapkan bahwa BRI secara konsisten mengalokasikan anggaran TJSL pada kisaran 0,55% hingga 0,56% dari laba bersih sebagai bentuk akuntabilitas finansial. Strategi komunikasi perusahaan yang memadukan data kuantitatif presisi dengan validasi eksternal melalui berbagai penghargaan (awarding) terbukti efektif dalam memperkuat kredibilitas institusional. Selain itu, pengungkapan strategis mengenai keamanan digital dan literasi keuangan menjadi instrumen krusial dalam memulihkan legitimasi di tengah tantangan perbankan era digital. Penelitian ini menyimpulkan bahwa pengungkapan CSR pada Bank BRI bukan sekadar pemenuhan kewajiban regulasi, melainkan investasi reputasi jangka panjang yang berfungsi sebagai jembatan komunikasi antara perusahaan dan masyarakat guna memastikan keberlangsungan bisnis yang harmonis.
The Role of Digital Coping in Strengthening Government Accounting Information Systems Based on E-Government Nurul Izmi Muhajir; Wahyuni Wahyuni; Indriana Indriana
Economos : Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2026): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v9i1.4332

Abstract

This study aims to examine the influence of digital coping on strengthening the e-government-based Government Accounting Information System (SIAP). The success of public sector digital transformation is not only determined by technology, but also the ability of officials to manage technostress through coping strategies. This quantitative study used Partial Least Square-based Structural Equation Modeling with respondents from several government agencies in Makassar City and South Sulawesi Province. The analysis results show that digital coping has a positive and significant effect on strengthening SIAP (t-statistics 11.126; p-value 0.000) and explains 61.6% of the variance. Effective coping strategies improve the accuracy, transparency, and accountability of government financial information management.
Efektivitas Sistem Digitalisasi dalam Akselerasi Pendapatan Asli Daerah Nurul Qalbi Insaniah; Nurul Fuada; Indriana
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.346

Abstract

The digital transformation of public services is a strategic priority to enhance governmental efficiency and transparency. This study analyzes the implementation of the E-BPHTB system in Gowa Regency and its impact on Local Own-Source Revenue (PAD) using the Technology Acceptance Model (TAM) framework. The study used a descriptive qualitative approach, drawing on interview data, observations, and annual transaction reports from 2022 to 2024. The findings indicate that the E-BPHTB system significantly enhances operational efficiency by reducing document processing time from three days to one or two days. Furthermore, the system improves transparency and accountability, contributing to a 22.21% increase in transaction volume by 2023. Despite initial target fluctuations due to the implementation of the Land Value Zone (ZNT) regulation, the system has proven effective in minimizing tax leakage and sustaining revenue growth. It is concluded that the E-BPHTB system is a critical catalyst for fiscal independence, provided there is continuous commitment to infrastructure and human resource development
Co-Authors Anas, Muh Fauzi Arizah, Ainun Asryanti Aulia Aulia Dahlan Lama Bawa4 Ichlazul Ghifary Ismawati Lina - Mariana, Lina - Lubis, Arjuna Hiqma Lutfi Andi Abrar M. Amin Makmur Makmur Muhammad Nasrun MUHAMMAD YUSUF Mursyid Fikri Nur Sandi Marsuni Nurul Fuada Nurul Izmi Muhajir Nurul Qalbi Insaniah Sherry Adelia Siti Nura'azizah Tompunu Sri Hardiyanti wahyuni