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This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Jurnal Ekonomi dan Bisnis Indonesia Global Financial Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Jurnal Magister Akuntansi Trisakti Journal of Multiperspectives on Accounting Literature Business Management Research Review: Journal of Multidisciplinary in Social Sciences Balance : Jurnal Akuntansi dan Bisnis Jurnal Ekonomi, Manajemen, dan Bisnis
Farhani Kautsar Nugraha
Institut Teknologi Dan Bisnis Tuban
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Legitimacy or Accountability? Corporate Disclosure of Economic Inequality in Indonesia’s ESG Star Listed Companies Farhani Kautsar Nugraha
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1357

Abstract

This study investigates how Indonesian ESG Star companies disclose economic inequality in their sustainability reports. Using a qualitative approach, the study applies narrative analysis and thematic coding to sustainability reports published by eight companies across multiple sectors during the period 2022–2024. Disclosures were evaluated across four themes: distribution of economic benefits, employee welfare, wage inequality and ratios, and social justice narratives. Results show that most disclosures are symbolic and normative, aimed at maintaining legitimacy rather than promoting substantive accountability. Employee welfare is consistently addressed, while executive-to-worker pay ratios and structural inequalities are often omitted or superficially treated. Social justice narratives emphasize compliance over critical engagement with systemic disparities. This study contributes to social accounting literature by highlighting sustainability reporting as a narrative tool of corporate legitimation and underscores the need for regulators and standard setters to strengthen disclosure requirements related to income distribution and wage transparency in emerging economies.
Beyond Numbers: An IPA Study of Accountability in Religious Tourism Governance at the Sunan Bonang Shrine Farhani Kautsar Nugraha; Naghsa Arriva Puji Astuti; Ike Nur Syafitri; Rofino Baitul Akbar
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i2.523

Abstract

This study explores the meaning of accountability in the management of religious tourism at the Sunan Bonang tomb complex in Tuban, East Java. Using a qualitative approach with an Interpretative Phenomenological Analysis (IPA) design, this research examines how site managers interpret and practice accountability within their religious and socio-cultural environment. Data were collected through semi-structured in-depth interviews with the Secretary of the Makbarot Sunan Bonang Foundation. Data credibility was enhanced through member checking and researcher reflexivity throughout the interpretative process. The findings show that accountability is deeply rooted in local spiritual and cultural values. Financial reporting is practiced as a form of social piety and dual responsibility: vertically to God and horizontally to the community. Four major themes emerged from the study: (1) spirituality as the foundation of management, (2) financial reporting as moral trust, (3) tensions between tradition and digitalization, and (4) community autonomy in relation to the state. The study concludes that accountability in religious tourism spaces manifests in distinctive ways that transcend formal institutional frameworks while still emphasizing transparency, trust, and social responsibility. The findings contribute to the accountability literature by demonstrating how local spiritual values shape accountability practices beyond formal and technocratic frameworks. Practically, the study highlights the importance of accommodating community-based and culturally embedded forms of accountability in the governance of religious tourism destinations.
Co-Authors Achmad Syaiful Hidayat Anwar Ananta Wahyu Sasongko Endang Dwi Wahyuni Ike Nur Syafitri Innasarah Marsya Aulia Rizkita Mudhakir, Diki Muhamad Mustofa, Muhamad Naghsa Arriva Puji Astuti Putriana Sriwijianingsih Rofino Baitul Akbar Saputri, Rizka Dibi Arryanti Sasongko, Ananta Sasongko, Ananta Wahyu Shofi, Fadhoilus