Article Per Year (5 Year)
p-Index From 2021 - 2026
1.857
P-Index
This Author published in this journals
All Journal IQTISHODUNA Jurnal Pendidikan dan Pembelajaran Kimia (JPPK) QISTINA: Jurnal Multidisiplin Indonesia Journal of Pharmaceutical and Sciences. Jurnal Ilmiah Farmasi Simplisia Ethnography Jurnal Akuntansi Syariah (JAkSya) International Journal of Business Accounting Management Social Science
Rani, Wahyu Mustika
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Smart City Sustainability Disclosure: Local Government Digital Legitimacy in Indonesia Rani, Wahyu Mustika; Pujiningsih, Sri; Maharani, Satia Nur
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.38005

Abstract

Digital transformation has encouraged city governments in Indonesia to adopt the concept of smart cities as an effort to improve public services while strengthening accountability for sustainability. Smart city websites now serve not only as a medium for information, but also as an instrument of legitimacy for local governments to demonstrate their environmental responsibility. This study aims to analyze patterns of environmental sustainability disclosure on smart city websites in Indonesia through a thematic approach covering five main categories: environmental commitment, management transparency, real environmental programs, public participation and education, and symbols of representation. This study uses a qualitative approach with content analysis methods. Data were collected from 24 district-level smart city websites.cities included in the first phase of the national program “Movement Towards 100 Smart Cities”.The analysis results show that the most dominant disclosures are in the categories of environmental commitment and real programs, while transparency and public participation are still limited. These findings indicate that local governments use websites as a means of non-financial reporting to build public legitimacy through sustainability narratives. From an accounting perspective, this pattern confirms the function of digital sustainability disclosure as a form of environmental accountability and institutional legitimacy in the era of digital governance.
Co-Authors Amor, Atika ASRIL ASRIL Azhari , Saiful Candra, Revi Elfadhli Elfadhli, Elfadhli Fadhilah, Dhea Nur Farida , Mutia Gampito, Gampito Hasnah, Miftahul Iryani Iryani Kurniaty , Rina Mahmudi , Mahmudi Meutia3, Rena Muhammad Yusuf Sabrina, Nur Irhamni Sari, Febia Sari Satia Nur Maharani Selvi Kasman Sri Pujiningsih Thursina, Cut Syarifa Tungga, Candrika Kumala Zulyani , Riza