Article Per Year (5 Year)
p-Index From 2021 - 2026
1.633
P-Index
This Author published in this journals
All Journal BJRA (Bongaya Journal of Research in Accounting) JEMMA | Journal of Economic, Management and Accounting Jurnal Mantik International Journal of Economics Development Research (IJEDR) Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro Paradoks : Jurnal Ilmu Ekonomi Journal of Accounting, Economics, and Business Education
Sudirman
Institut Bisnis Dan Keuangan Nitro
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
The Role of Notes to the Financial Statements in Communicating Local Governments’ Non-Financial Performance to Stakeholders bertha beloan; Sudirman; Nirwana; Aini Indrijawati
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ywpfhs26

Abstract

This study examines the role of Notes to Financial Statements (CaLK) in conveying the non-financial performance of local governments to stakeholders, utilizing the 2023 Regional Government Financial Report (LKPD) of Makassar City as a case study. The research employs a qualitative descriptive method through documentation and content analysis of the CaLK. The results show that the CaLK of Makassar City's 2023 LKPD has adequately disclosed macroeconomic and social indicators as non-financial performance, including a poverty rate of 5.07%, an open unemployment rate of 10.60%, a Gini ratio of 0.387, a Human Development Index of 84.85, an economic growth rate of 5.31%, and an inflation rate of 2.49%. However, while these indicators are presented with comparative data, the CaLK does not provide an adequate narrative explaining the causal mechanisms by which local fiscal policy contributed to these outcomes, notably the absence of any link between the decline in inflation and specific APBD programs such as subsidized market operations or TPID coordination efforts. The integration of financial realization narratives and socioeconomic performance indicators thus remains partial and procedural. CaLK has not fully served as a strategic communication instrument for non-expert stakeholders, though it demonstrates significant potential as a bridge between fiscal policy and its social impact on the community.
Co-Authors Aini Indrijawati Al Kausar Anugrah Lutfi bertha beloan Besse Qur’ani Budhi Krisnanto Dewi Malihatin Muna Fajriansyah Fatillah Amanda Halida Sasmita Muchsidin, Feronica Fungky Muhammad Djabir D Nirwana Nur Aida Paris Dauda Putri Diha Revoldai Agusta Rezki Arianty Siti Wardani Bakri Katti St Wardhani Bakri Sulaiman Sulaiman