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Exploring Circular Solutions for Economic Growth and Decent Work: SDG 8 and Accounting Perspective Alamsyahbana, Muhammad Isa; Siregar, Juliani Sari; Antania, Livia
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.607

Abstract

This study aims to explore circular solutions for economic growth and decent work, drawing insights from SDG 8. Embracing a circular economy can promote sustainable development by decoupling economic growth from resource depletion and environmental degradation. Circular practices benefit SDG 8 by creating new job opportunities, fostering innovation, and achieving inclusive economic growth. From an accounting perspective, the study investigates how these circular economy practices impact financial reporting and cost management. By examining the costs associated with recycling, reuse, and recovery of materials and their effects on production expenses and revenues, this research connects circular economy initiatives to sustainable accounting practices. Collaboration among stakeholders - government, private sector, civil society, and the public - is vital for successful implementation. Through collective efforts, Indonesia can move towards a more sustainable and inclusive economy, prioritizing decent work opportunities and environmental responsibility. This study recommends how accounting frameworks can be adapted to reflect the economic and environmental benefits of circular practices, ensuring that financial reporting supports sustainable development goals.
Macro Economics Perspective on Sustainability Development Goals (SDGs) Indexs in 5 ASEAN Country Alamsyahbana, Muhammad Isa; Chartady, Rachmad; Bahri, Syaiful; Antania, Livia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.856

Abstract

This study aims to explore the relationship between macroeconomic factors (GDP, inflation, dollar exchange rate) and the achievement of the Sustainable Development Goals (SDGs) in Indonesia, Singapore, Thailand, the Philippines, and Malaysia. This quantitative research uses secondary data in the form of panel data from the 2017-2022 period. The data collection technique was carried out through secondary data collection, while the data analysis used panel regression with EViews 12 software. The results show that the inflation rate has a significant effect on the achievement of the SDGs, while GDP and the dollar exchange rate do not have a significant relationship. These findings emphasize the importance of controlling inflation in supporting sustainable development and provide insights for policymakers to design more effective development strategies.