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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis
Listya Putri, Imamatin
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Economics, Econometrics & Finance

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Legitimacy Washing in Sustainable Finance: A Critical Literature Review Legitimacy and Conceptual Framework Listya Putri, Imamatin; Budi Sulistiyo, Agung; Wulandari Widiyanti, Novi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21568

Abstract

As ESG disclosure becomes an institutional norm in sustainable finance, concerns are rising about the symbolic use of sustainability narratives to project legitimacy without corresponding ethical or operational change. While legitimacy theory has been widely applied to explain organizational responses to social expectations, it has rarely been used to interrogate the potential manipulation of legitimacy itself. This conceptual paper introduces and theorizes the notion of legitimacy washing—defined as the strategic deployment of ESG disclosures and symbolic sustainability practices to secure perceived legitimacy in the absence of substantive transformation. Through a critical literature review, the paper synthesizes existing scholarship on ESG disclosure, greenwashing, and legitimacy theory, identifying key gaps in how symbolic compliance is understood and assessed. It then develops a conceptual framework that outlines the drivers, mechanisms, and types of legitimacy washing, distinguishing it from related concepts such as greenwashing and CSR decoupling. The paper contributes to theory by expanding the boundaries of legitimacy theory; to practice by offering diagnostic indicators for symbolic ESG disclosure; and to policy by proposing regulatory responses to mitigate performative sustainability. The framework offers a foundation for future empirical research on how legitimacy is constructed, contested, and potentially compromised in the evolving landscape of sustainable finance.
Analisis Harga Pokok Produksi dengan Metode Variabel Costing pada Produk Roti Ariska Desa Curah Kalak Jangkar Situbondo Listya Putri, Imamatin; Zikwan, M.; Najmiyah, Istianatun
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2661

Abstract

Determination of the cost of production (HPP) is one of the crucial foundations that can affect many aspects and have a systemic impact. Inaccuracy in identifying and calculating production costs, results in an inaccurate HPP and ultimately results in a selling price that is either too low or too high. So that the expected profit target is not achieved. In addition, the selling price becomes less competitive. Not only useful in planning, the cost of production is also useful for monitoring and controlling the company's operational costs. The research aims to produce HPP for Ariska Bread producers using the variable costing method. Data is collected through interviews, observations, and documents. Furthermore, the data were analyzed through the stages of data reduction, data presentation, and conclusions. Finally, each data is tested for its validity using the triangulation method (method) and extended observations. The conclusions of this study are: (1) the cost of producing Ariska Roti which has been running so far uses a simple method, predicting the costs to be incurred in production and adding a margin, so that the same selling price is obtained for all the flavors produced; (2) the application of the variable costing method produces a different COGS for each bread flavor variant, so that each variant actually needs to be set at a different selling price so that the company does not suffer losses.
Co-Authors Budi Sulistiyo, Agung Najmiyah, Istianatun Wulandari Widiyanti, Novi Zikwan, M.