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All Journal ASIAN JOURNAL FOR POVERTY STUDIES (AJPS) Dhana
Deny Purwo Sambodo, Deny Purwo
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Social Sciences Other

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POTENTIAL LINK PATTERNS OF FISCAL DECENTRALIZATION TO POVERTY REDUCTION IN INDONESIA Kusumaningrum, Sita Dewi; Sambodo, Deny Purwo
ASIAN JOURNAL FOR POVERTY STUDIES (AJPS) Vol 1, No 1 (2015)
Publisher : Regional Network on Poverty Eradication

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Abstract

Fiscal decentralization is considered to give positive as well as negative impacts for development policy such as poverty reduction. The implementation of fiscal decentralization in Indonesia has changed the patterns of local governments’budget allocation for poverty reduction. Local governments have wider discretion to allocate their budget for poverty reduction strategy. This study aims at observing the potential link patterns of fiscal decentralization to poverty reduction in Indonesian provinces before and in the period of fiscal decentralization implementation. This study applies a descriptive analysis as a method for identifying the potential link patterns of fiscal decentralization to poverty reduction in Indonesia. Firstly, this study identifies the trend of several poverty indicators in Indonesia, namely 1) the percentage rate of poverty; 2) poverty gap index (P1) and poverty severity index (P2); and 3) Human Development Index (HDI). Secondly, the link of fiscal decentralization to poverty reduction in Indonesia is elaborated using the share of government budget expenditure on relevant sector to total expenditure and the percentage rate of poverty. This study shows that there is no clear link pattern of fiscal decentralization to poverty reduction in Indonesia. Three link patterns, namely positive link, negative link, and no link appear differently among provinces and regions. Several factors that support the conditions need to be elaborated more.
Implementation of Environmental, Social and Governance (ESG) Reporting in Public Company Financial Accounting Practices Sambodo, Deny Purwo
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/2tfenh94

Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) reporting in the financial accounting practices of public companies in Indonesia. The focus of the study is directed at how companies integrate ESG aspects into financial reports and identify the driving factors and barriers to its implementation. The research method used is qualitative with a descriptive approach, through in-depth interviews, documentation studies, and thematic analysis of public companies that have implemented ESG reporting. The results show that most public companies in Indonesia still place ESG reporting separately in their sustainability reports and have not fully integrated it into their financial reports. The main factors driving ESG implementation include OJK regulations, global investor demands, and management awareness of business sustainability. The obstacles encountered include the lack of standard accounting standards, limited human resources, and additional reporting costs. This study emphasizes the need to develop more comprehensive accounting reporting standards so that ESG can be consistently integrated into the financial accounting practices of public companies.
Co-Authors Sita Dewi Kusumaningrum, Sita Dewi