Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Greenation International Journal of Law and Social Sciences Dinasti Accounting Review
Istianingsih Istianingsih
Faculty of Economics and Business, Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Framework and Financial Management for MSMEs in Brunei Darussalam: Challenges and Strategic Solutions Diding Rahmat; Istianingsih Istianingsih
Greenation International Journal of Law and Social Sciences Vol. 2 No. 3 (2024): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v2i3.244

Abstract

Effective financial management is a key factor for the success and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Brunei Darussalam. This article explores the implementation of a legal framework for financial management among MSMEs and examines the challenges encountered in the regulatory implementation process. Using a descriptive-qualitative approach, the study analyzes the financial regulations applied in Brunei and their impact on the financial and legal literacy of MSME actors. The findings indicate that although the financial regulations in Brunei have been comprehensively designed, there remains a significant gap between the formulated policies and their implementation. The low levels of financial and legal literacy among MSME actors, coupled with a lack of support from regulators, exacerbate non-compliance with existing regulations. This article recommends simplifying regulations, enhancing financial and legal literacy programs, and strengthening the role of regulators as facilitators to ensure that MSMEs can more easily understand and comply with their legal obligations. Through regulatory harmonization and improved literacy, MSMEs in Brunei are expected to become more competitive and capable of accessing broader financing opportunities to support business growth.
Developing an Innovative Environmental Accounting Model to Support the Achievement of Sustainable Development Goals (SDGs) Lintang Putri Estiarto; Robertus Suraji; Istianingsih Istianingsih; Hapzi Ali
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.340

Abstract

This research aims to explore the role of innovative environmental accounting practices in supporting carbon mitigation efforts and achieving Sustainable Development Goals (SDGs). Through a qualitative approach, this research examines the implementation of environmental accounting practices, such as carbon footprint measurement, environmental cost accounting, and sustainability reporting, within organizations. The findings indicate that environmental accounting practices positively contribute to carbon mitigation efforts and the achievement of SDGs, particularly goals related to clean and affordable energy, responsible consumption and production, and climate action. However, the research also identifies some challenges in implementing these practices, including resource limitations and the complexity of measuring environmental impacts. These findings emphasize the importance of integrating environmental accounting practices into overall organizational strategies and the need for cross-sector cooperation to address challenges in their implementation. This research makes an important contribution to the environmental accounting literature and offers valuable insights for practitioners, academics, standard setters, and related professional associations in developing and implementing effective environmental accounting practices to support environmental and social sustainability.
Co-Authors Diding Rahmat Hapzi Ali Lintang Putri Estiarto Robertus Suraji