Claim Missing Document
Check
Articles

Found 2 Documents
Search

Implementasi Kebijakan Rencana Tata Ruang Wilayah: Studi Intensifikasi Ruang Terbuka Hijau Di Taman Layak Anak Kota Cilegon Alfina Sulistiani; Dini Gandini Purbaningrum
Eksekusi : Jurnal Ilmu Hukum dan Administrasi Negara Vol. 2 No. 2 (2024): Mei : Jurnal Ilmu Hukum dan Administrasi Negara
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/eksekusi.v2i2.1071

Abstract

Regulation No. 1 of 2020, focusing on the creation of "Green Open Spaces" within Cilegon City to enhance ecological quality. The study particularly examines the Child-Friendly Park in the city and identifies shortcomings in infrastructure and programs supporting children's growth and development. The research aims to analyze the policy implementation through a descriptive qualitative approach, utilizing Van Meter and Van Horn's theory (1975) with six indicators: objectives, resources, agent characteristics, disposition, interorganizational communication, and the economic, social, and political environment. The findings reveal several deficiencies in policy implementation: inadequate achievement of policy objectives, suboptimal utilization of resources (including personnel, budget, and technology), insufficient involvement of implementing agents (specifically, Disperkim's lack of appropriate programs and standard operating procedures), satisfactory stakeholder communication, positive attitudes among implementers, and a mixed economic, social, and political environment that lacks significant support for the policy's realization in Cilegon City's Children's Park.
Analysis of Managerial Perception of Financial Statement Transparency: A Qualitative Study at Company XYZ Alfina Sulistiani; Mutiara Fadhlina; Lia Uzliawati
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.59

Abstract

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.