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Whistleblowing: Dilema dalam Tekanan Ketaatan dan Tindakan Balasan Gracella Theotama; Yesaya Brian Syahputra
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10449

Abstract

Whistleblowing menjadi sebuah kajian yang terus dikembangkan sebagai salah satu cara untuk mengidentifikasi hingga memitigasi tindak kecurangan. Berjalannya whistleblowing akan optimal apabila ada individu yang rela menjadi seorang whistleblower. Namun, menjadi seorang whistleblower bukan hal yang mudah. Pada praktiknya, whistleblower mengalami dilema akibat faktor-faktor yang mempengaruhi niatnya dalam melakukan pengungkapan kecurangan. Faktor yang diperhitungkan dapat mempengaruhi niat individu tersebut diantaranya adalah tekanan ketaatan serta potensi tindakan pembalasan. Pada saat seseorang berhadapan pada tekanan ketaatan dan potensi tindak balasan yang tinggi maka niat melakukan whistleblowing menjadi rendah. Penelitian ini kemudian menguji hubungan kausalitas antara tekanan ketaatan dan tindakan balasan pada niat whistleblowing. Penelitian ini menggunakan desain studi eksperimental 2x2 antar-subjek (2x2 Between Subjects Factorial Design). Subjek penelitian ini adalah 90 orang Mahasiswa S1 Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga. Hasil menunjukan bahwa tekanan ketaatan dan tindakan balasan berpengaruh secara signifikan pada niat whistleblowing. Serta, terdapat interaksi antara tekanan ketaatan, tindakan balasan pada niat whistleblowing.
Sustainable Development Program: Synergism Integrated Farming System Implementation in Tambrauw, West Papua with A Holistic Approach Gracella Theotama; Yesaya Brian Syahputra
Jurnal Indonesia Sosial Sains Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i10.1441

Abstract

Indonesia, as an agricultural country with abundant natural resources, still faces the problem of poverty in various regions, especially in West Papua. The high poverty rate in this area is related to the low access to education, food security, and proper economic resources. In an effort to address these issues, the Integrated Farming System (IFS) is considered a potential solution to improve community welfare and support the Sustainable Development Goals (SDGs) targets. This study aims to identify the benefits, challenges and opportunities of IFS implementation in Tambrauw Regency, West Papua, with a focus on its contribution to the achievement of the five SDGs targets, including poverty and hunger alleviation, and improvement of quality of life and environment. The method used in this research is a descriptive qualitative study through literature review and secondary data analysis. Data were taken from various sources such as scientific journals, books, and official documents relevant to the research topic. The results show that the implementation of IFS in Tambrauw has the potential to increase agricultural and livestock productivity, create new jobs, and promote sustainable food production. In addition, the use of organic fertilizers and a holistic approach can have a positive impact on the environment and local communities. IFS is an effective program in supporting the achievement of SDGs through empowerment of local communities and sustainable use of existing resources. However, further support in the form of technological innovation and sustainable government policies are needed to ensure the long-term success of this program.
Sustainable Development Program: Synergism Integrated Farming System Implementation in Tambrauw, West Papua with A Holistic Approach Gracella Theotama; Yesaya Brian Syahputra
Jurnal Indonesia Sosial Sains Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i10.1441

Abstract

Indonesia, as an agricultural country with abundant natural resources, still faces the problem of poverty in various regions, especially in West Papua. The high poverty rate in this area is related to the low access to education, food security, and proper economic resources. In an effort to address these issues, the Integrated Farming System (IFS) is considered a potential solution to improve community welfare and support the Sustainable Development Goals (SDGs) targets. This study aims to identify the benefits, challenges and opportunities of IFS implementation in Tambrauw Regency, West Papua, with a focus on its contribution to the achievement of the five SDGs targets, including poverty and hunger alleviation, and improvement of quality of life and environment. The method used in this research is a descriptive qualitative study through literature review and secondary data analysis. Data were taken from various sources such as scientific journals, books, and official documents relevant to the research topic. The results show that the implementation of IFS in Tambrauw has the potential to increase agricultural and livestock productivity, create new jobs, and promote sustainable food production. In addition, the use of organic fertilizers and a holistic approach can have a positive impact on the environment and local communities. IFS is an effective program in supporting the achievement of SDGs through empowerment of local communities and sustainable use of existing resources. However, further support in the form of technological innovation and sustainable government policies are needed to ensure the long-term success of this program.