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All Journal Ilomata International Journal of Tax and Accounting Jurnal Akuntansi dan Keuangan JBIMA: Jurnal Pengabdian kepada Masyarakat
Sulvariany Tamburaka
Universitas Halu Oleo
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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Digitalisasi Laporan Pertanggungjawaban dan Dokumen Pemungutan Suara Pemilu 2024 untuk Mendukung Akuntabilitas Anggaran pada KPU Kota Kendari Sulvariany Tamburaka; Si Made Ngurah Purnaman; La Ode Anto; Nasrullah Dali; Hasnidar; Taufan Sufatriansa Awal; Safaruddin; Andien; Wa Ode Sitti Aisyah
Jurnal Pengabdian kepada Masyarakat Vol 3 No 3 (2026)
Publisher : PT. Edutech Inovatif Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64109/8j5phx47

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas digitalisasi laporan pertanggungjawaban dan dokumen bukti pemungutan suara Pemilu 2024 pada Komisi Pemilihan Umum (KPU) Kota Kendari dalam mendukung akuntabilitas penggunaan anggaran berbasis Sustainable Development Goals (SDGs). Metode yang diterapkan meliputi asistensi teknis langsung, pendampingan operasional, koordinasi dan konsultasi, serta pendampingan pasca-kegiatan, dengan melibatkan staf secretariat dan anggota Panitia Pemungutan Suara (PPS) sebagai peserta utama. Materi kegiatan mencakup konsep dasar digitalisasi dokumen, regulasi pertanggungjawaban anggaran pemilu, tata cara pemindaian dan rekapitulasi dokumen ke dalam format digital, serta tata cara pengarsipan dokumen elektronik. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan kemampuan teknis pegawai KPU Kota Kendari dalam mengoperasikan sistem informasi KPU, melaksanakan pemindaian dokumen, serta merekapitulasi laporan pertanggungjawaban keuangan secara digital. Kegiatan ini juga mengidentifikasi tiga permasalahan utama, yaitu belum optimalnya pemahaman pegawai mengenai keterkaitan digitalisasi dengan akuntabilitas anggaran, keterbatasan kemampuan teknis dalam mengoperasikan sistem informasi KPU, serta risiko keterlambatan dan ketidaklengkapan dokumen pertanggungjawaban. Pendekatan berbasis SDGs terbukti efektif dalam membangun kesadaran kelembagaan mengenai pentingnya akuntabilitas pengelolaan keuangan pemilu, sejalan dengan SDG 4 (Pendidikan Berkualitas), SDG 16 (Kelembagaan yang Kuat), dan SDG 17 (Kemitraan untuk Mencapai Tujuan). Model kemitraan antara Universitas Halu Oleo dan KPU Kota Kendari berpotensi direplikasi oleh KPU di daerah lain di seluruh Indonesia
Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement Muhammad Zabir Zainuddin; Sulvariany Tamburaka; Nasrullah Dali
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.2188

Abstract

This study develops a systematic framework that integrates consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting mechanisms in relation to eco-brand engagement. A qualitative systematic review was conducted using PRISMA 2020 procedures and thematic synthesis. In total, 38 peer-reviewed journal articles addressing green consumer behavior, sustainability marketing practices, sustainability disclosure, and eco-brand engagement were identified, screened, and analyzed. The literature suggests that eco-brand engagement is associated with the dynamic interaction among consumer environmental orientation (values, beliefs, attitudes, norms, perceived control, and social influence), sustainability-oriented marketing innovation (green products, processes, communication, and business models), and a sustainability accounting-based governance layer that may strengthen measurement, control, and disclosure credibility. Across the reviewed empirical and conceptual studies, engagement appears to be stronger when marketing innovation is supported by verifiable sustainability performance information, including environmental management accounting, sustainability performance indicators, and credible ESG reporting and assurance, which may help mitigate greenwashing risk and information asymmetry. The reviewed literature also indicates that stakeholder and institutional pressures are likely to influence both innovation priorities and disclosure practices, while engagement outcomes such as trust, loyalty, advocacy, and co-creation may provide feedback signals that inform subsequent strategic and resource allocation decisions. Overall, this framework points to eco-brand engagement not only as a behavioral and marketing-related outcome, but also as a governance- and accountability-related outcome linked to sustainability accounting.
Co-Authors Adit Samawi Agil Hidayat Andi Basru Wawo Andien Arifuddin Ayu Dyah Devitrianna Hadisantoso, Erwin Hasbudin Hasnidar Hesti Lestari Husin Indah Dwi Permata Ishak Awaluddin La Angga La Ode Anto La Ode Muhammad Nurhadid Mega Unha Sapitri Muhammad Ridho Muhammad Zabir Zainuddin Muntu Abdullah Nasrullah Dali Safaruddin Santiadji Mustafa Si Made Ngurah Purnaman Si Purnaman Syaiah Taufan Sufatriansa Awal Vira Dian Fauziah Wa Ode Aswati Wa Ode Nurlyn Wa Ode Sitti Aisyah