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Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village Siska Aprilia Oktaviani; Fitriya Andriyani; Oryza Ardhiarisca; Prillinaya Yudhistira; Berlina Yudha Pratiwi; Dessy Putri Andini
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1604

Abstract

This study aims to examine the integration of field findings based on UI green city metric indicators and green accounting approaches in the development of village sustainability reporting. This study was conducted in Karangpring village, Jember district, which is a case study village with abundant natural resources and strong local sustainability initiatives. A qualitative case study method was used, employing data collection techniques such as in-depth interviews, field observations, and document analysis. The results of the study show that Karangpring village has implemented various sustainable practices in terms of spatial planning, water management, mobility, waste management, energy, and village governance. However, these efforts have not been fully documented in a structured, accounting-based reporting system. By applying a green accounting approach, this study developed a green village financial report format consisting of a green balance sheet, an environment-based budget realization report, and notes to the green financial statements. This reporting format aims to improve transparency and accountability, as well as support evidence-based environmental policy formulation at the village level. This study contributes to the development of integrated and applicable village sustainability reporting, and opens up opportunities for regulation and digitization of environmental reporting at the local government level.
Village Fund Management Strategy in Realized Sustainable Development Goals in Suci Village, Panti District, Jember Regency Oryza Ardhiarisca; Dessy Putri Andini; Rahma Rina Wijayanti; Avisenna Harkat; Adelia Eka Puspita Ansori; Muhammad Hanip; Siti Anisa
International Journal of Studies in Social Sciences and Humanities Vol. 2 No. 3 (2026): March
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v2i3.6643

Abstract

Global development challenges can be addressed through a global action plan, also known as the Sustainable Development Goals (SDGs). Each village must have precise program plans aligned with the SDGs to help achieve global development goals. This study aims to determine the strategic plan implemented by the Suci Village Government, Panti District, Jember Regency, to achieve the Sustainable Development Goals (SDGs). The method used in this study is a descriptive qualitative approach. The data sources are primary and secondary. Primary data was obtained from interviews and observations. While secondary data was obtained from documentation. Data were collected through interviews, observations, and documentation. Secondary data in the form of RPJMDes, Budget Realization Reports, Selayang Pandang Potensi Desa Suci, and Peraturan menteri Dalam Negeri No. 20 Tahun 2018. Data validity was tested through source and technique triangulation. The study results indicate that Suci Village has implemented village financial management in accordance with applicable regulations. In implementing the SDGs, several programs support them, such as direct cash assistance (BLT), stunting prevention, and waste banks. The strategy used in village management is quite good, as it emphasizes the evaluation process to ensure effective planning in accordance with the SDGs' development objectives, taking into account village conditions and partnerships.