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All Journal Jurnal Riset Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Nur Fadjrih Asyik
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntabilitas Pengelolaan Dana Desa terhadap Pemberdayaan dan Pembangunan Desa Lola Indah Permata; Nur Fadjrih Asyik; Kurnia Kurnia
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4162

Abstract

Accountability of Village Fund Management is one of the accountability forms that is done by the Village Government for their fund management that later will be shared openly with villagers and can be publicly accessed. The Accountability of the Prambangan Village Fund Management was not relevant; as there were differences in village fund details for the 2022-2023 budget year. Those differences occurred because obstacles appeared, i.e. the fund was late in distribution for the 2022 budget year. It affected the village's development and empowerment. Therefore, the role of the Village Government was crucially needed. Some efforts and role-taking were applied to overcome the burdens so that it would not happen again. Moreover, they were implemented to improve the accountability of Village Fund Management at the Prambangan Gresik, East Java. The study was qualitative. Furthermore, the data were primary which were taken from interview results. The instruments in the data collection technique were observation, interview, and documentation. As a result, it showed that the accountability of the Prambangan village fund management was not relevant and accountable, as there was a burden for the distribution fund for the 2022 budget year. Therefore, the Village Government made some efforts and roles together with the village apparatus and villagers to overcome the problems that happened.
Supply Chain Sustainability Reporting in the Plastic Industry: Unveiling Environmental, Social, and Governance (ESG) Reporting Practices at PT MSI Pradipta Vidinera Raharja; Nur Fadjrih Asyik
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3287

Abstract

This study investigates and analyses the practice of reporting ESG (Environmental, Social, and Governance) within the plastic industry supply chain at PT. MSI, as well as the function of sustainability reports in corporate governance. It was due to the stakeholder’s intense pressure and environmental awareness regarding the plastic industry. Therefore, ESG reporting became a strategic issue which was unavoidable for the company. The study applies qualitatively with a descriptive approach. Furthermore, the population consists of plastic industry manufacturing. The data were gathered through deep-interviews with key informants who were directly involved in the planning and implementation of ESG reporting, as well as observation, and company’s document analysis of the company’s sustainability report. Moreover, the data were analysed using descriptive-qualitative analysis which incorporated empirical findings in legitimation, stakeholder theories, Green washing and transparency issues. As a result, it shows how practice of ESG reporting at PT. MSI evolves continually in response to external pressure, especially global and regulator customers. Meanwhile, sustainability report serves not only as an external legitimation tool, but also as an internal control mechanism that promote governance restoration, documentation discipline, and cross functionality. Despite the limitation of data harmonization and sustainable accounting integration, ESG reporting at PT. MSI shows shift from a symbolic approach to a more meaningful practice focused on long-term sustainability.
Co-Authors Kurnia Kurnia Lola Indah Permata Pradipta Vidinera Raharja