Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal International Journal of Environmental, Sustainability, and Social Science Joong-Ki
Eka Ariaty Arfah, Eka Ariaty
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Whistleblowing Actions in Fraud Prevention (Case Study of Auditors in Makassar City) ALAM, Syamsu; WAHYUNI, Nur; ARFAH, Eka Ariaty
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1258

Abstract

This study examines the act of whistleblowing as a fraud prevention mechanism with a focus on the role of auditors in Makassar City. Whistleblowing, defined as reporting violations of law or ethics to authorities, has great potential in detecting fraud and promoting organizational transparency. This study explores factors that influence auditors' courage to whistleblow, including professional commitment, moral intensity, and cultural and religious aspects. The methodology of this study uses a descriptive qualitative approach with in-depth interviews with a number of auditors in Makassar City. The results of the study indicate that the moral intensity of auditors is a dominant factor in motivating whistleblowing. This study also found that an organizational culture that supports transparency and legal protection for whistleblowers has a significant influence on increasing the effectiveness of the whistleblowing system. This study reveals that whistleblowing can be an effective early detection tool if supported by supportive organizational policies, special training for auditors, and the adoption of anonymous reporting technology. In conclusion, whistleblowing is an important element in fraud prevention efforts. By strengthening professional commitment, increasing moral intensity, and creating a supportive organizational environment, auditors can play a more effective role in identifying and reporting fraud. This study provides practical recommendations for policymakers to develop a safer and more transparent whistleblowing system.
Pentuple Bottom Line in Seaweeds Cultivation: An Environmental Accounting Review ALAM, Syamsu; ALAM, Roslina; ARFAH, Eka Ariaty
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1259

Abstract

This study explores the role of environmental and sustainability accounting in promoting sustainable seaweed farming in Indonesia. Environmental accounting records and reports the environmental impacts of economic activities, while sustainability accounting integrates economic, social, and environmental dimensions under the Triple Bottom Line (TBL) and Pentuple Bottom Line (PBL) frameworks. The research highlights how these tools can enhance seaweed farming's global competitiveness, support blue economy development, and address climate change.Using a descriptive qualitative approach, the study combines in-depth interviews with seaweed farmers, academics, and stakeholders with a literature review. Legitimacy theory is applied to analyze how transparency in sustainability reporting strengthens relationships with society and global markets.Findings reveal limited adoption of environmental and sustainability accounting in seaweed farming, despite its potential. Transparency in managing environmental impacts, such as waste and carbon absorption, is critical. Local cultural values like siri’ na pacce serve as a moral foundation for strengthening social legitimacy. Technologies like IoT and blockchain can accelerate effective environmental accounting.This study contributes by integrating environmental and sustainability accounting into the PBL framework, addressing economic, social, and environmental impacts more comprehensively. It emphasizes better governance through farmer awareness, eco-friendly technologies, and stronger regulations, positioning seaweed farming as a blue economy model. Future research should focus on cross-sector collaboration to advance sustainable fisheries and marine policies.
Pengelolaan Aset Desa Melalui Bumdes Lasamallangi Sebagai Sumber Pendapatan Yang Produktif Arfah, Eka Ariaty; S, Sumarni; Basalamah, Indira; Murniati, Sitti; Herlina, Herlina
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i2.7180

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Lasamallangi, Sengkang, dengan tujuan untuk meningkatkan kapasitas pengelolaan aset desa melalui Badan Usaha Milik Desa (BUMDes) sebagai sumber pendapatan produktif. Melalui pendekatan partisipatif, kegiatan ini melibatkan perangkat desa, pengelola BUMDes, dan masyarakat setempat dalam serangkaian pelatihan, diskusi, dan pendampingan langsung. Hasil kegiatan menunjukkan peningkatan pemahaman tentang pengelolaan aset desa, penguatan tata kelola BUMDes, dan implementasi strategi inovatif untuk optimalisasi pendapatan. Artikel ini memberikan gambaran menyeluruh mengenai proses dan dampak kegiatan ini sebagai model pengelolaan aset desa yang berkelanjutan  
Co-Authors Basalamah, Indira Herlina Herlina Murniati, Sitti Nur Wahyuni Roslina Alam S, Suryanti Sumarni S, Sumarni SYAMSU ALAM