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All Journal Jurnal Ilmiah Ekonomi Islam Global Financial Accounting Journal Jurnal Pendidikan Guru Sekolah Dasar
Farhana, Intan
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Global Financial Accounting Journal

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Between Legal Mandate and Political Bargaining: How Pokok Pikiran Fund Is Understood in Aceh’s Budgeting Process Farhana, Intan; Biizni Putri Bengi
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11322

Abstract

This study investigates how Pokok Pikiran (pokir) fund, Indonesia’s aspiration fund scheme, is understood and practised in Aceh’s provincial budgeting process. Adopting an interpretive qualitative case study, the research draws on semi-structured interviews with members of parliament, executive budget officials, and civil society actors, complemented by analysis of media reports. The data were thematically coded to capture how different stakeholders justify, contest, and negotiate the role of pokir. The findings show that pokir is narrated in multiple and sometimes contradictory ways: as a legal mandate, as a channel for representing community aspirations, and as a bargaining instrument embedded in budget politics. While defended as a mechanism of responsiveness, its implementation often results in project personalisation, delays, and blurred boundaries between legislative and executive responsibilities. This study argues discretionary allocations such as pokir should not be seen simply as indication of weak governance. Rather, they reflect the fragility of accountability infrastructures, where limited transparency, weak monitoring, and institutionalised political practices allow the continued contestation of the scheme to persist. Addressing pokir therefore requires strengthening the broader accountability system. this research highlights the need for reforms that not only enhance monitoring and transparency, but also address the informal bargaining practices that shape allocations such as pokir.. For academics, this study contributes to public sector accounting by budgeting operates as a social practice where narratives of responsibility are performed and strategically used in political bargaining.
Sustainability and Value in Urban Development: Business Models Between Green Growth and Degrowth Farhana, Intan; Nabilah
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.10703

Abstract

Urban sustainability is increasingly challenged by ecological degradation and social inequality, while dominant development models centered on economic growth have proven inadequate in addressing these issues. This paper examines the potential of socially innovative business models and the sharing economy as alternative approaches to sustainable urban development. Specifically, it considers whether these models can contribute to the Sustainable Development Goals (SDGs) when assessed through the lens of post-growth and degrowth thinking. Drawing on a conceptual and qualitative approach, the paper is based on an extensive review of literature in sustainable development, social innovation, and urban post-growth economics. The analysis focuses on how alternative business models reshape urban economic practices by reframing value creation and redistribution beyond profit-oriented logics. While these models hold potential, they remain vulnerable to being shaped by neoliberal agendas, which may limit their transformative capacity. The paper argues that their effectiveness depends on inclusive governance, ethical foundations, and institutional mechanisms that support long-term social and ecological priorities. Without these, such initiatives risk remaining symbolic. The study concludes that to support meaningful urban transformation, these models must be embedded within broader regulatory changes, public procurement reforms, and sustainability metrics that reflect non-financial forms of value.
Co-Authors Adnan, Muhammad Ichsan Azhari, Rizka Biizni Putri Bengi Fahmi Makraja Marsitah, Iis Mazna, Ulya Nabilah Nazirah, Fadhilah