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Village-Owned Enterprises (BUM Desa) Management Strategy Towards Sustainable Village Development Mardiana; Muhammad Helmi Falah; Prihadyanti, Dian
Jurnal Manajemen Teknologi Vol. 23 No. 2 (2024)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2024.23.2.1

Abstract. The amount of village funds distributed by the government to villages should be accompanied by an excellent performance of the empowerment programme and the improvement of the village economy through Village-Owned Enterprises (BUM Desa). However, many BUM Desa have stopped operating. This study aims to explore the causes of BUM Desa's poor performance using ethnographic research strategy. The results of this study revealed that the cause of BUM Desa's poor performance is that the community prefers BUM Desa that have physical buildings rather than implementing community empowerment-based businesses through modern cultivation and agriculture. In addition, many villages require higher capacity to formulate a vision for sustainable development. Both factors occur due to the low education level of village heads and communities. The weak performance of BUM Desa is exacerbated by the community culture that considers a person's height not based on capacity but age. In many villages, elders are often more dominant in making proposals than the village head, leading to a lack of focus on the direction of village development. BUM Desa performance is currently at the stage of fulfilling fiscal and social accountability but needs to be more effective in delivering empowerment benefits. Keywords: BUM Desa, economic performance, barriers, community empowerment, sustainability, village development Abstrak. Besarnya dana desa yang disalurkan pemerintah ke desa seharusnya dibarengi dengan kinerja yang sangat baik dari program pemberdayaan dan peningkatan ekonomi desa melalui Badan Usaha Milik Desa ( BUM Desa ). Namun banyak BUM Desa yang berhenti beroperasi. Penelitian ini bertujuan untuk mengeksplorasi penyebab buruknya kinerja BUM Desa dengan menggunakan strategi penelitian etnografi. Hasil penelitian ini mengungkapkan bahwa penyebab buruknya kinerja BUM Desa adalah karena masyarakat lebih memilih BUM Desa yang mempunyai bangunan fisik dibandingkan melaksanakan usaha berbasis pemberdayaan masyarakat melalui budidaya dan pertanian modern. Selain itu, banyak desa memerlukan kapasitas yang lebih tinggi untuk merumuskan visi pembangunan berkelanjutan. Kedua faktor tersebut terjadi karena rendahnya tingkat pendidikan kepala desa dan masyarakat. Lemahnya kinerja BUM Desa diperparah dengan budaya masyarakat yang menganggap tinggi badan seseorang bukan berdasarkan kapasitas melainkan usia. Di banyak desa, para tetua seringkali lebih dominan dalam mengajukan usulan dibandingkan kepala desa, sehingga menyebabkan tidak fokusnya arah pembangunan desa. Kinerja BUM Desa saat ini berada pada tahap pemenuhan akuntabilitas fiskal dan sosial namun perlu lebih efektif dalam memberikan manfaat pemberdayaan. Kata kunci : BUM Desa, kinerja perekonomian , hambatan , pemberdayaan masyarakat , keinginan , pembangunan desa

Transformasi ritual adat: Dari pelestarian budaya ke komoditas ekonomi Aptasari, Fety Widianti; Falah, Muhammad Helmi; Akbar, Muhammad Maulana
Journal of Economics Research and Policy Studies Vol. 4 No. 3 (2024): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v4i3.1204

This research examines the transformation of indigenous rituals that once played an important role in environmental conservation into commercial activities, and the impact of this change on the ecology, social and economy of communities. Commercialization of traditional rituals often reduces their effectiveness in maintaining environmental balance, triggers overexploitation of natural resources, and causes damage to ecosystems. The impact is not only limited to environmental aspects, but also affects the social and cultural structure of the community. In the context of accounting, this change reflects a shift from an approach that focuses on ecological and social values towards a financial profit orientation. This research emphasizes the importance of adopting a holistic accounting approach that considers financial, ecological and social impacts in a balanced manner. This approach is crucial to ensure that indigenous rituals can still serve as a means of environmental preservation and community welfare amidst commercialization pressures, so that the balance between traditional values and modern economic demands is maintained.

Carbon Incentive Distribution in Review of Economic Benefit in Islam and Lucas Critique Aptasari, Fety Widianti; Falah, Muhammad Helmi
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11772024

Research Aims: This research aims to review the allocation of carbon incentive funds through the concept of justice in Islam and Lucas' critique, with a focus on the application of carbon incentives in Islamic economic concepts. Design/methodology/approach: This research uses a qualitative approach with a descriptive exploratory method and a humanisteocentric approach to criticise the application of carbon incentives in the concept of Islamic economics and the concept of Lucas criticism. Research Findings: The results show that carbon incentive policies in the context of Islamic economics should be designed to ensure that economic benefits are distributed fairly and in line with the principles of justice and social welfare. Revenues from carbon incentives should be used to support programmes that help reduce economic inequality, protect the environment and empower communities. Theoretical Contribution/Originality: This research contributes to the literature by highlighting the importance of carbon incentive policy design that not only contributes to climate change mitigation, but also strengthens social and economic justice in accordance with Islamic teachings.

Identifikasi Greenwashing atau Greenwishing pada Perusahaan Retail di Indonesia: Evaluasi Laporan Keberlanjutan Aptasari, Fety Widianti; Aryawati, Ni Putu Ari; Falah, Muhammad Helmi
Jurnal Kebijakan Pembangunan Vol 19 No 2 (2024): JURNAL KEBIJAKAN PEMBANGUNAN VOL.19 NO.2 DESEMBER 2024
Publisher : Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47441/jkp.v19i2.397

Penelitian ini mengevaluasi pengungkapan kebijakan pengurangan plastik sekali pakai oleh perusahaan retail di Indonesia serta mengidentifikasi praktik greenwashing dan greenwishing dalam laporan keberlanjutan mereka. Penelitian ini menggunakan pendekatan kualitatif untuk menganalisis laporan keberlanjutan dari tiga perusahaan retail yang terdaftar di Bursa Efek Indonesia (BEI): PT Matahari Department Store Tbk, PT Ramayana Lestari Sentosa Tbk, dan PT Sona Topas Tourism Industry Tbk, yang dipilih karena secara konsisten menerbitkan laporan keberlanjutan dari 2020 hingga 2023 serta memiliki pengaruh signifikan di industri retail Indonesia. Data diambil dari laporan keberlanjutan perusahaan, yang mencakup kebijakan lingkungan dan sosial, serta inisiatif tanggung jawab sosial. Proses analisis dilakukan dengan mengidentifikasi tema terkait klaim keberlanjutan, seperti pengurangan emisi karbon dan pengelolaan lingkungan, serta mengevaluasi apakah klaim tersebut didukung bukti nyata atau hanya bersifat superficial greenwashing/greenwishing. Penelitian ini menemukan bahwa meskipun pelaporan keberlanjutan menjadi bagian penting dari strategi bisnis, tantangan transparansi dan akurasi masih ada. Praktik greenwashing terdeteksi, di mana perusahaan mempromosikan inisiatif lingkungan kecil namun mengabaikan dampak negatif yang lebih besar. Sementara itu, greenwishing ditandai dengan ambisi keberlanjutan yang tidak didukung rencana konkret. Studi ini menekankan pentingnya standar pelaporan yang lebih transparan dan audit independen untuk memastikan komitmen nyata terhadap keberlanjutan. Rekomendasi mencakup peningkatan transparansi, akuntabilitas dalam pelaporan, serta peran akuntansi dalam mendeteksi greenwashing dan greenwishing, guna memastikan perusahaan benar-benar menjalankan praktik bisnis yang bertanggung jawab secara sosial dan lingkungan.

Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2863

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.

Navigating Climate Risk Through SFAS: A Sustainable Accounting Strategy Aptasari, Fety Widianti; Falah, Muhammad Helmi
Telaah Bisnis Vol 25, No 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.509

limate change has become a pressing global issue with far-reaching impacts on various sectors, especially heavy industries such as manufacturing, mining, energy and metals. This phenomenon affects the operations and sustainability of these sectors through physical risks, such as natural disasters, and transition risks from climate change policies. This study aims to explore the application of Indonesian Financial Accounting Standards (SFAS) in the context of climate change impacts, focusing on SFAS 74 on insurance contracts, SFAS 71 on financial instruments, and SFAS 68 on fair value measurement. The results show that these three accounting standards complement each other in managing climate change risks. SFAS 74 improves the accuracy of measuring insurance liabilities related to natural disasters, while SFAS 71 addresses financial instrument risk by considering the impact of climate change on market value. SFAS 68 plays an important role in measuring the fair value of physical assets affected by environmental change. The integration of guidance from IFRS S2 and TCFD into SFAS is expected to improve transparency and consistency in climate change risk reporting, facilitate better risk management, and support more informed investment decisions. This research also identifies challenges in implementation and provides recommendations for adaptation of accounting standards to address climate change risks more effectively.

AKUNTANSI BERKELANJUTAN DALAM EVALUASI DAN PENGUKURAN KINERJA RANTAI PASOKAN SIRKULAR Muhammad Helmi Falah; Fety Widianti Aptasari
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.572

Supply chain transformation towards a circular economy (CE) model is a key strategy in addressing the sustainability crisis caused by linear economic practices. CE offers a new paradigm that balances economic achievement with social and environmental responsibility. However, the implementation of Circular Supply Chain (CSC) still faces challenges, especially in terms of performance evaluation and measurement. One of the main obstacles is the lack of agreement on indicators that can assess sustainability comprehensively at the supply chain level. This study examines the role of sustainable accounting as a strategic information system to support transparency and accountability in CSC performance measurement. Through a literature study, this study maps CE indicators used in academic studies and industry practices. The results show that existing indicators are still fragmented and have not fully integrated economic, environmental, and social dimensions. As a contribution, this study proposes two composite indicators designed to provide a more holistic picture of CSC performance. This framework is expected to support more effective decision-making and encourage the transition towards a sustainable circular supply chain.

Akuntabilitas Lingkungan di Tengah Krisis Iklim: Peran PSAK 57 bagi Industri Pertambangan Indonesia Aptasari, Fety Widianti; Falah, Muhammad Helmi
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.85517

Penelitian ini mengkaji dampak perubahan iklim terhadap sektor pertambangan di Indonesia, dengan fokus pada penerapan PSAK 57 dalam pengakuan provisi kewajiban lingkungan. Perubahan iklim, termasuk cuaca ekstrem dan kenaikan suhu global, menyebabkan kerusakan infrastruktur serta ekosistem di area pertambangan, yang berdampak pada biaya operasional dan risiko lingkungan. Studi ini juga mengeksplorasi risiko ekonomi dan hukum akibat regulasi lingkungan yang semakin ketat, seperti pajak karbon dan batasan emisi, yang memaksa perusahaan tambang untuk berinvestasi dalam teknologi ramah lingkungan dan mengakui kewajiban tambahan dalam laporan keuangan. Penerapan PSAK 57, meskipun memberikan kerangka akuntansi yang jelas, menghadapi tantangan dalam estimasi kewajiban lingkungan karena kurangnya data yang akurat. Kolaborasi dengan ahli lingkungan diidentifikasi sebagai solusi untuk meningkatkan akurasi estimasi kewajiban ini. Selain itu, penelitian ini menyoroti pentingnya transparansi dan akuntabilitas dalam pengelolaan risiko lingkungan, yang dapat meningkatkan daya saing perusahaan di pasar global dan menarik investor berfokus pada keberlanjutan. Implementasi PSAK 57 dan standar internasional diharapkan dapat memperkuat tanggung jawab sosial perusahaan dalam mengatasi dampak sosial dan lingkungan, serta mendukung keberlanjutan operasional sektor pertambangan di Indonesia.

Ketidakpedulian Terdidik Di Komunitas Pesisir: Analisis Melalui Perspektif Akuntansi Perilaku Aptasari, Fety Widianti; Falah, Muhammad Helmi; Budiman, Budiman; Putri, Baiq Krisnina Maharani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2863

Indonesia's coastal communities have great potential in managing marine resources but are still trapped in various challenges, especially in terms of environmental awareness. Poverty, low education levels, and cognitive biases such as status quo bias make them increasingly marginalized from environmental policies. Lack of trust in institutions and the dominance of individualistic values further exacerbate the disengagement of coastal communities towards collective action. In addition, the high use of single-use plastics is triggered by economic factors and the lack of incentives to switch to more environmentally friendly behavior. This study uses a behavioral accounting approach and Systematic Literature Review (SLR) to understand how economic and psychological factors shape the behavior of coastal communities toward environmental issues. The results of the analysis show that without incentive-based policies and more systematic education, behavior change is difficult to occur. Therefore, a co-management approach that actively involves communities in natural resource management is needed, as well as incentive-based strategies that can foster a sense of ownership of environmental policies. With the right interventions, inclusive and sustainable coastal development can be achieved, bringing ecological benefits and community welfare together.

Navigating Climate Risk Through SFAS: A Sustainable Accounting Strategy Aptasari, Fety Widianti; Falah, Muhammad Helmi
Telaah Bisnis Vol. 25 No. 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v25i2.509

limate change has become a pressing global issue with far-reaching impacts on various sectors, especially heavy industries such as manufacturing, mining, energy and metals. This phenomenon affects the operations and sustainability of these sectors through physical risks, such as natural disasters, and transition risks from climate change policies. This study aims to explore the application of Indonesian Financial Accounting Standards (SFAS) in the context of climate change impacts, focusing on SFAS 74 on insurance contracts, SFAS 71 on financial instruments, and SFAS 68 on fair value measurement. The results show that these three accounting standards complement each other in managing climate change risks. SFAS 74 improves the accuracy of measuring insurance liabilities related to natural disasters, while SFAS 71 addresses financial instrument risk by considering the impact of climate change on market value. SFAS 68 plays an important role in measuring the fair value of physical assets affected by environmental change. The integration of guidance from IFRS S2 and TCFD into SFAS is expected to improve transparency and consistency in climate change risk reporting, facilitate better risk management, and support more informed investment decisions. This research also identifies challenges in implementation and provides recommendations for adaptation of accounting standards to address climate change risks more effectively.

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