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Corporate Sustainability Reporting in Southeast Asia: A Scoping Review Kono, Videl Remus; Restuningdiah, Nurika; Juliardi, Dodik
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.249

Abstract

This research aims to map developments, factors and theories used in corporate sustainability reporting in Southeast Asia. The method used is a scoping review adopted from Arksey & O'Malley. Use of secondary data from six databases, namely Sage, Wiley, Emeral, Taylor & Francis, Springer and Proquest. The scope of this research is countries in the Southeast Asia region with an observation period of eight years (2015-2023). The results obtained were 40 articles which illustrate that companies in Southeast Asia generally have implemented sustainability in their reports but it is voluntary but companies that have registered on the stock exchange are mandatory. The country with the most research is Indonesia, while the least or none is Cambodia, Myanmar and Laos. It was found that 8 factors influence sustainability reporting in Southeast Asia and 12 theories used, where the most dominant are legitimacy theory and stakeholder theory, the most published articles are in the Emeral database, the most used method is quantitative, the year of most publications is 2023, There are 6 journals with quality A and 12 journals with quality B. Social Responsibility Journal is the dominant journal with 7 articles.
MEMAKNAI TRADISI KOFAN AOF MAPUTU SEBAGAI SUATU TANDA KESELAMATAN DAN PENGARUHNYA TERHADAP PERKEMBANGAN IMAN SUKU MATUA Sako, Delviana; Habu Lelo, Elmagondulfa; Kono, Videl Remus
JURNAL PROPHETA Vol 11 No 1 (2025): Januari-Juni 2025
Publisher : Kanisius

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61717/p.v14i1.133

Abstract

This study aims to determine the meaning of the Kofan Aof Maputu traditionfor the Matua tribe and how the Kofan Aof Maputu tradition influences the development of the Matua tribe’s faith. This research was conducted in Letneo Village, Insana Barat District, 2024 using qualitative research methods. The data collection techniques in this study were that the researcher used observation and interviews. Kofan Aof Maputu is one of the traditions that has been lived by the Matua tribe which is a cultural heritage left by their ancestors. As a legacy of their ancestors, the Matua tribe has a sense of responsibility to maintain and preverse this tradition. This tradition is carried out specifically for a mother who has just experienced the birth process for the first time. Literally, Kofan Aof Maputu means throwing away hot ash. In the Matua tribe tradition, a mother who hast just given birth is usually associated with activities that use materials containing hot elements; for example: bathing using hot water, always warming herself near a hot fire. Therefore, a ritual must be carried out to free the mother from activities that contain hot elements. There results of the study show that the Kofan Aof Maputu tradition has the meaning of safety for a mother who has just given birth for the first time. The safety in question is that the mother is restored and freed from all activities that contain elements of heat. Thus the mother can carry out daily routines and activities like other people, and is no longer bound by the elements of heat as intended during a mother’s rest period after giving birth. Maputu is also interpreted as something that always interferes with human life that can cause disaster for someone. Therefore, the mother and the newborn child must be freed from Maputu (disaster) so that they obtain manikin-oetene, aomina aoleko (peace and prosperity of the body and soul)