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All Journal Jurnal Akuntansi AKUNESA International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Giantoro Rudiman
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Computer Science & IT Economics, Econometrics & Finance Education Health Professions

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IMPLEMENTATION OF BLUE ECONOMY AS AN ALTERNATIVE FOR SUSTAINABLE DEVELOPMENT FINANCING Beni Hartono; Giantoro Rudiman; Abet Alpha Pardede; Muammar Khaddafi
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.315

Abstract

Indonesia has marine potential spread over a sea area of 5.8 million square km consisting of a territorial area of 3.2 million square km and an Indonesian Exclusive Economic Zone (ZEEI) area of 2.7 million square km. Apart from that, Indonesia has the second longest coastline in the world, with a total length of 81,000 km. However, Indonesia's maritime economic development has not yet provided an optimal contribution to national prosperity and progress, to date the contribution of Indonesia's maritime gross domestic product (GDP) is in the range of 7%, which is still considered relatively small. Furthermore, looking at the 14th SDGs goal, namely Marine Ecosystems, in the marine ecosystem goals in this SDGs there is a policy that has been made by the Indonesian government, namely in 2020-2024 which contains improving maritime and marine management, improving fisheries governance, and revitalization. sustainable fishing practices. To fulfill funding for the seven development agendas stated in the 2020-2024 RPJMN, funding of USD 1,641.3 billion is needed. Meanwhile, the State Revenue and Expenditure Budget (APBN) is only able to fund around 20-25 percent of these needs, including the needs of the maritime, fisheries and maritime sectors. Sustainable infrastructure financing has an important role in achieving Sustainable Development Goals (SDGs), especially those related to conservation and preservation of marine resources. In an effort to overcome financing challenges, Blue Finance emerged as a promising solution. By using financing instruments such as blue bonds/Sukuk and the Government Cooperation Scheme with Business Entities (KPBU), Blue Finance has the potential to attract private participation and specifically support marine elementary school conservation or preservation projects and programs.
Quality Drivers of Local Government Financial Reports: Examamining the Moderating Role of Information Technology in Bintan Regency Giantoro Rudiman; Chablullah Wibisono; Bambang Satriawan; R.A Widyanti Diah Lestari; Adi Budiarso
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

The assessment results of government financial statements in Indonesia remain a concern for academics, practitioners, and researchers. Although the WTP opinion is the highest rating from the Indonesian Audit Board on Local Government Financial Statements, problems persist, such as errors in presentation that do not comply with SAP, weak internal control systems (SPI), and recurring findings despite follow-up actions outlined in the TLRHP report. The achievement of WTP reflects the quality of financial reports prepared by central and regional governments, yet challenges remain in ensuring consistency and compliance. This study aims to examine the influence of SAP implementation, human resource quality, and SPIP on the quality of local government financial reports, with information technology as a moderating variable, focusing on Bintan Regency. Using a quantitative method supported by descriptive analysis and data triangulation, data were obtained through questionnaires and interviews with 140 respondents from 39 regional agencies. Smart PLS Version 4.0 software was applied for analysis. The results show that SAP, SPIP, and information technology positively and significantly affect the quality of LKPD in Bintan Regency. In contrast, human resource quality has a negative and insignificant effect. Moreover, information technology moderates the effect of SAP on LKPD quality but does not moderate the influence of human resource quality and SPIP.
Co-Authors Abet Alpha Pardede Adi Budiarso BAMBANG SATRIAWAN Beni Hartono Chablullah Wibisono Muammar Khaddafi R.A Widyanti Diah Lestari