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All Journal Journal of Economics, Business, & Accountancy Ventura The International Journal of Accounting and Business Society Hasanuddin Economics and Business Review EKUITAS (Jurnal Ekonomi dan Keuangan) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Jurnal Ilmiah Akuntansi dan Finansial Indonesia ACCOUNTHIK : Journal of Accounting and Finance Journal of Islamic Accounting and Finance Research Accounting Accountability and Organization System (AAOS) Journal Al-Buhuts (e-journal) Balance: Journal of Islamic Accounting
Habib Muhammad Shahib
Universitas Fajar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Accountability in the Internet Era: A Lesson from Local Governments in Indonesia Shahib, Habib Muhammad; Risky, Firman Rato
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.940

Abstract

Nowadays, Indonesia is one of the countries with the highest internet user growth. In line with it, the local governments in Indonesia use their official website to report the government’s activities as an accountability form to the society. Thus, this study conducted for knowing the accountability characteristics and the factors that affect the level of internet accountability reports in the local government websites.Using content analysis based on Global Reporting Initiative (GRI) index in government agencies and OLS statistical approach on the 34 provinces’ official websites, this study finds, in general, the provinces’ websites have reported 63% of the total numbers that suggested by GRI. Furthermore, there are two main factors, i.e. the number of population and districts/cities, which positively affect the level of accountability reports in provinces’ website. However, no empirical evidence shows the press pressure affects the broad of website reporting in the Indonesia provinces context.Overall, this research indicates that the Indonesia local governments, in this case, provincial governments have focused on delivering their accountability to the society. Moreover, this is a good sign for the democracy growth in Indonesia. Furthermore, the Indonesia local governments may have to give more portions on their official website for answering the headline news from the mass media, specifically for the environmental and social themes. Therefore, it will further strengthen the governance-sustainability and democracy in Indonesia local government environment.
Violation regulation of financial services authority (FSA), financial performance, and corporate social responsibility disclosure Shahib, Habib Muhammad; Irwandi, Soni Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.533

Abstract

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibility disclosure. Therefore, this study confirms legitimacy theory in different forms.
STAKEHOLDER ENGAGEMENT IN THE SUSTAINABILITY REPORT OF PT SEMEN INDONESIA TBK Pangestu, Alfian Dwi; Shahib, Habib Muhammad
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol. 6 No. 2 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i2.11589

Abstract

This study aims to analyze the form and level of stakeholder engagement in the sustainability report of PT Semen Indonesia (Persero) Tbk. The analysis was conducted on the 2024 ESG report of PT Semen Indonesia and its three subsidiaries. The method used is descriptive qualitative through content analysis using GRI indicators 102-40 to GRI 102-44, as well as classification of engagement levels according to the Morsing & Schultz (2006) and Stocker et al. (2020) models. The results of the study show that the most dominant stakeholder engagement strategy is Level 1 (information strategy) through one-way communication using various media publications, while Level 3 participatory actions are still very limited. These findings confirm that stakeholder engagement is still informative in nature and has not yet reached the level of active collaborative dialogue. This study implies that improving two-way communication strategies is necessary to strengthen the company's legitimacy, accountability, and long-term sustainability
Co-Authors Eko Ganis Sukoharsono Firman Rato Risky Firman Rato Risky, Firman Rato Gita Elsa Savira Irfan Palippui Jamilah Jamilah M. Achsin Miftahuljannah, Anisyah Mohamed Omar Abdulrahim Muhammad Gafur Muhammad Ridwan Hasanuddin Nur Amanah Nurbayani Nurbayani palete, siprianus Pangestu, Alfian Dwi Rini Astuti Hijrah J. Tudon Soni Agus Irwandi Teri Yasmi Nurdin Yeney Widya Prihatiningtias