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All Journal Journal of Economic, Bussines and Accounting (COSTING) IIJSE PIAF : Paser Institute Journal Of Accounting And Finance
Kamal, Afrah Namirah
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Economics, Econometrics & Finance

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PERAN DANA DESA DALAM MENGURANGI KEMISKINAN DAN MENINGKATKAN INKLUSI SOSIAL PADA PETANI PENGGARAP DESA AKA-AKAE KABUPATEN SIDENRENG RAPPANG Kamal, Afrah Namirah; JS, Romi Nugraha; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The aim of writing this thesis is to determine the role of village funds in reducing poverty and increasing social inclusion as well as finding out the supporting and inhibiting factors for sharecroppers in Aka-Akae Village, Sidenreng Rappang Regency. This research method is a qualitative phenomenological approach with data collection techniques by means of interviews, observation and documentation. The informants were determined through purposive sampling and snowball sampling. The theory used is the welfare state theory, namely that the state is responsible for the welfare of its citizens. This research shows the results that the use of village funds in reducing poverty in Aka-Akae Village consists of four programs, namely organic fertilizer education accompanied by outreach, 10 kg rice assistance, and Direct Cash Assistance (BLT), these four things still receive a poor response from poor sharecroppers because they have not been able to get farmers out of the trap of poverty. Apart from that, the role of village funds in increasing social inclusion is also not effective because sharecroppers are still excluded due to the lack of active involvement of sharecroppers in Musrembang, lack of empowerment programs for women, and lack of women's involvement in Musrembang.
Implementation of Strategic Management in Improving Public Sector Organizational Performance Usman, Asri; Alimuddin, Alimuddin; Albahrun, Yudi Basma; Ahmad, A. Ikhwanul; Kamal, Afrah Namirah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9090

Abstract

This study aims to analyze the roles of strategic management, management accounting, and Government Accounting Standards (SAP) in enhancing the performance of public sector organizations in Indonesia. The research employs a literature review approach by examining relevant national and international academic sources. The findings indicate that the implementation of strategic management strengthens policy effectiveness, cost efficiency, and public legitimacy. Management accounting plays a vital role in supporting data driven decision making, cost control, and performance based budgeting. Meanwhile, the adoption of accrual based SAP contributes to greater fiscal transparency, improved financial reporting quality, and stronger public accountability. However, the implementation of these three instruments continues to face challenges, including limited human resource capacity, bureaucratic resistance, and the suboptimal use of digital technologies. This study underscores that synergy among strategic management, management accounting, and SAP is essential for building transparent, efficient, and adaptive public governance that is responsive to societal needs.
MATERIALITAS DAN KETERLIBATAN PEMANGKU KEPENTINGAN DALAM KERANGKA GRI: SEBUAH LITERATURE REVIEW Lopes, Rui; Kamal, Afrah Namirah; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pgw73323

Abstract

Penelitian ini menyintesis literatur mengenai penerapan prinsip materialitas dan keterlibatan pemangku kepentingan dalam pelaporan keberlanjutan berbasis GRI. Melalui literature review naratif terhadap publikasi 2014–2024, studi ini menelaah definisi dan implementasi materialitas, bentuk serta kualitas stakeholder engagement, dan faktor kontekstual yang memengaruhi keduanya. Temuan menunjukkan bahwa materialitas berperan sebagai filter isu keberlanjutan yang paling signifikan, namun prosesnya kerap dipengaruhi subjektivitas dan minim transparansi. Keterlibatan stakeholder juga bervariasi dari simbolik hingga kolaboratif. Selain itu, sektor industri, ukuran perusahaan, tata kelola, dan tekanan institusional terbukti memengaruhi praktik materialitas dan engagement. Tinjauan ini menegaskan pentingnya integrasi teori stakeholder dan legitimasi untuk memahami motivasi pelaporan serta perlunya peningkatan kualitas engagement dan transparansi materialitas guna memperkuat kredibilitas laporan keberlanjutan.
Co-Authors Ahmad, A. Ikhwanul Albahrun, Yudi Basma Darwis Said, Darwis JS, Romi Nugraha Lopes, Rui Muhammad Taufiq Nagu, Nadhirah Usman, Asri