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All Journal International Journal of Social Service and Research JURNAL ILMIAH GLOBAL EDUCATION
Saputra Saputra
Universitas Esa Unggul
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information Yanuar Ramadhan; Yuliana Resca; Saputra Saputra; Wahyu Diana; Syam S. Qamar
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.384

Abstract

The purpose of this study is to get an overview of the role of accountants in terms of existing literature in relation to information related to Environmental Social Governance (ESG). In addition to the role of accountants, the role of the audit committee is also needed as an independent party in order to minimize the opportunities for accountants and management to commit fraud. Methods: The research method in this article is qualitative research with a literature review approach obtained from articles and journals from pre-existing research. Literature review is a form of literature research by reading various types of books, journals, and the like related to the topic of discussion in research to produce a scientific paper, such as research articles, dissertations, theses, and others. Results: Environmental, Social, and Governance (ESG) information disclosure practices are one of the good strategies to implement for companies, because disclosure of this information is needed to shape a company's image. In order to care and increase awareness of the social environment and surrounding governance. This makes Environmental, Social, and Governance (ESG) a tool for companies to gain legitimacy from the community and stakeholders, where it will cause a positive response in the community by giving confidence in the use of company products, and also trust when investing in the company.
ANALISA KINERJA KEUANGAN DAERAH KABUPATEN PASER Agus Munandar; Saputra Saputra
Jurnal Ilmiah Global Education Vol. 4 No. 3 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 3, September 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i3.1108

Abstract

The recent outbreak of the Covid-19 virus presents new challenges for government agencies to manage their financial performance and financial reporting responsibly. Financial analysis is needed to analyze how the position and financial performance, and evaluate the operational performance of an agency in the future. The impact of this pandemic was also felt by Paser district with a decrease in regional economic growth. The purpose of this study is to understand how operational and financial performance in the Paser district local government in the period 2020 to 2021. This study uses a descriptive-quantitative approach by examining the calculation of the level of financial independence, efficiency and effectiveness, and also regional operations including the allocation of operating and capital expenditure costs. The results of the study show that Paser district is generally in a good financial position, but there are still some financial aspects that need to be improved in the coming financial year. Paser Regency needs to be more specific in setting revenue targets during the Covid-19 pandemic by observing trends in regional economic development and the possibility of enacting and implementing policies that maximize Local Original revenues so that they do not always depend on the contribution of the central government. Then, Paser Regency will be able to reduce operational costs and increase investment costs for
Co-Authors Munandar, Agus Ramadhan, Yanuar Syam S. Qamar Wahyu Diana Yuliana Resca