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All Journal International Journal of Social Science and Business Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Mide, Nuraisyah Zain
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Economics, Econometrics & Finance Social Sciences

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Sustainability Reports as a Legitimacy Tool: A Qualitative Perspective from Financial Accounting Practices Hasiah; Hatta, Harmiati; Mide, Nuraisyah Zain
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.101573

Abstract

Although the number of sustainability reports in Indonesia has increased—particularly after the enactment of the Financial Services Authority’s Regulation No. 51/POJK.03/2017—the substance, honesty, and motivations behind these reports remain questionable. This study explores sustainability report practices as a means of organizational legitimacy within financial accounting. Using an interpretive, qualitative approach with a single-case study design, the research explores the subjective experiences of six key informants directly involved in preparing sustainability reports at a publicly listed company in Indonesia. The findings indicate that sustainability reports are employed to comply with regulatory obligations and market demands and serve as a symbolic communication tool and strategic representation of the company. Selective disclosure is not merely technical but also carries political and social significance because it is used to build organizational legitimacy. In this case study, selective disclosure is evident in how companies emphasize achievements that align with the Sustainable Development Agenda, such as carbon emission reduction programs, social responsibility activities in the community, and environmentally friendly innovations. In contrast, sensitive issues such as program failures, negative operational impacts on the environment, or dissatisfaction among some community members tend to be minimized or even omitted from the narrative. Selective disclosure of information that supports a positive corporate image and the construction of sustainability narratives aligned with managerial interests. This study reinforces the relevance of legitimacy theory and sociological approaches in understanding accounting reporting, revealing that sustainability reports constitute a discursive arena in which the meaning of sustainability is socially and politically constructed.
PENENTUAN HARGA POKOK PENJUALAN SUTERA PADA PENGRAJIN SUTERA KAMPUNG SABBETA Abidin, Dedy; Azis, Siti Nafisah; Mide, Nuraisyah Zain
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10068256

Abstract

The ultimate goal of this activity is to provide good knowledge in the form of training on determining the cost of goods sold of silk, which is easily understood by silk craftsmen in Sabbeta's village. Currently, partners face several problems, especially regarding their knowledge in determining whether the business they run has bright prospects and sustainable profits now and in the future because they sell their production using estimates alone without doing professional calculations in determining sales prices.This activity was carried out in the form of training using lectures, questions and answers, exercises, feedback, and mentoring for the silk artisan community in Sabbeta village. This activity is located in Pising village, Donri-Donri sub-district, Soppeng Regency, South Sulawesi, which is about 140–150 km from the Ujung Pandang State Polytechnic campus.This activity has transferred new knowledge and skills to natural silk craftsmen in determining the cost of goods sold in silk production so as to produce maximum profits at competitive prices while still having purchasing power from consumers. Materials provided to partners include: first, identification of production costs; second, determination of the cost of goods produced; third, determination of the cost of goods sold; and fourth, calculation of operating profit.Keywords: Cost of Goods Sold, Operating Profit, Cost of Goods Produced
Co-Authors Abidin, Dedy Azis, Siti Nafisah Hasiah Hatta, Harmiati