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All Journal Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Hasanuddin Economics and Business Review Journal of Economic, Bussines and Accounting (COSTING) Jambura Accounting Review Tangible Journal Jurnal Ekuilnomi Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Return : Study of Management, Economic and Bussines Journal Research of Social Science, Economics, and Management Mopolayio : Jurnal Pengabdian Ekonomi SUBSERVE: Community Service and Empowerment Journal Multidisciplinary Indonesian Center Journal
Mahdalena Mahdalena
Universitas Negeri Gorontalo
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) IN DISCLOSING ENVIRONMENTAL RISKS UNDER THE METRICS AND TARGETS PILLAR OF THE TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD): ANALYSIS OF CONTRIBUTION TO SDG 13 (CLIMATE ACTION) IN COAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2022–2024 Siti Radia; Tri Handayani Amaliah; Mahdalena Mahdalena
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2388

Abstract

This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Dita Aulia Buata; Tri Handayani Amaliah; Mahdalena Mahdalena
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bet0y667

Abstract

Tax compliance in village fund management constitutes a crucial element of fiscal accountability and public financial governance at the local level. In practice, however, tax compliance in village fund management is predominantly understood as the fulfillment of administrative procedures rather than as a form of substantive fiscal responsibility. This study aims to critically examine how tax compliance in village fund management is conceptualized and implemented, specifically whether it functions as an administrative formality or as an expression of substantive fiscal accountability. This study employs a Systematic Literature Review using a narrative-critical approach to the public sector accounting and taxation literature. The findings indicate that the dominance of administratively oriented compliance tends to produce formal and symbolic fiscal accountability. Tax compliance practices are shaped by a combination of individual factors, institutional arrangements, administrative systems, as well as power dynamics and fraud risks. These findings highlight the need for a policy shift from procedural compliance toward the strengthening of substantive tax compliance through capacity building for village officials, risk-based policy approaches, and the reinforcement of public financial governance at the village level
Governance, Accountability, and Accounting Practices in Village-Owned Enterprises (Bumdes): A Scoping Review Susanty Ismail; Tri Handayani Amaliah; Mahdalena Mahdalena
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1289

Abstract

The management of Village-Owned Enterprises (BUMDes) in Indonesia has become a strategic focus within national rural development policy, particularly since the enactment of Law No. 6 of 2014 concerning Villages, which emphasizes village autonomy and economic self-sufficiency. Despite this policy support, many BUMDes continue to face significant challenges in governance, accountability, and the implementation of sound accounting practices.  This research aims to map and synthesize academic literature regarding governance, accountability, and accounting practices in Village-Owned Enterprises (BUMDes). The study used a scoping review approach  with reference to the five-stage methodological framework of Arksey and O'Malley (2005). The literature search was carried out through the Scopus database using an advanced search strategy on journal articles published in the 2014–2024 period. From the selection process, 25 articles were obtained that were analyzed in depth. The mapping results show that the discourse on BUMDes is dominated by the theme of hybrid organizational tensions, political attachment in governance, and the gap between expectations and the reality of accountability. Meanwhile, studies that highlight the technical aspects of the implementation of accounting standards and long-term (longitudinal) performance evaluation are still relatively limited. The implications of this study confirm the importance of developing a more integrative and contextual approach to village accounting to bridge social and economic missions. The novelty of this research lies in the presentation of a thematic map of the Scopus-based literature that explicitly synthesizes the intersection between governance, accountability, and accounting practices in a single analytical framework.
Co-Authors Aldi D. Komendangi Amir Lukum, Amir Andre Margo Daulima ANDRY ANDRY Dewinta Durado Dita Aulia Buata Febri Matolodula Gracia Pretty Benufinit Haliah, Haliah Harun Blongkod I Luh Suryani Kristof Darmawan Gaho Mentari Rizki Sawitri Pilomonu Muzdalifah Muzdalifah Ni Komang Ayu Lia Susanti Niswatin Nursia Suma Rio Monoarfa Ronald S. Badu Sahmin Naholo Sahrul Ramadan Sinta Oktavia Siti Radia Sitti Ta’mirullah A. Popalo Suci Rachmawati Yusuf Susanty Ismail Tiara Kuilim Tri Handayani Amaliah Tuli, Hartati Victorson Taruh Zulkifli Bokiu