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All Journal Infestasi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Tubagus Muhamad Yusuf Khudri
Universitas Indonesia
Economics, Econometrics & Finance

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Analysis and Design of Data Governance at the Financial Services Authority Desta Arisandi; Tubagus Muhamad Yusuf Khudri
InFestasi Vol 17, No 1 (2021): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i1.10515

Abstract

This research is a case study conducted at the Financial Services Authority on the implementation of a data governance framework based on the model from The Data Management Association in 2017. The purpose of this study is to produce a data governance framework in managing integrated Financial Services Sector data. This study uses a qualitative approach in describing data governance activities. The research instruments were interviews, questionnaires, and content analysis. The results show that data governance frameworks provide guidelines for various parties to act in accordance with the strategies that have been developed. Data governance program at the Financial Services Authority requires further improvements in the form of establishing a data governance charter, assessing the maturity level of data management capabilities, defining the operational framework, adjusting the roadmap, establishing a change management team, creating mechanisms and procedures for handling data problems, and developing tools and techniques which supports the entire data governance program.
ASSESSING ESG MATERIALITY THROUGH SUSTAINABILITY REPORT AND STAKEHOLDERS’ PERCEPTIONS Dhevita Aufa Athary Vatsala; Tubagus Muhamad Yusuf Khudri
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.907

Abstract

This study aims to evaluate ESG materiality based on sustainability report disclosures and external stakeholder perceptions in a regional development bank. A qualitative case study approach was employed using content analysis and thematic analysis supported by NVivo software. The data were collected from the bank’s sustainability report, interviews, and questionnaires involving external stakeholders. The findings indicated that both the organization and stakeholders placed greater emphasis on social and governance issues than on environmental topics. Most ESG material topics showed relatively consistent priorities between the two perspectives, although differences remained for several topics. Overall, the findings suggest that the bank’s ESG disclosures generally reflect stakeholder priorities, while several areas require further strengthening to improve alignment with stakeholder expectations.
Co-Authors Desta Arisandi Dhevita Aufa Athary Vatsala