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All Journal Nomico
Tharienna Dhesta Kusuma Dewi
Universitas Sains Al-Qur'an
Economics, Econometrics & Finance

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Risk Based Accounting in Realizing Reliable Financial Governance Tharienna Dhesta Kusuma Dewi; Farkhatun Zaidah; Al Putri Oktavia
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/gb9fkt30

Abstract

Reliable financial governance is a fundamental prerequisite for organizational accountability and sustainability. However, conventional accounting practices that emphasize historical reporting and formal compliance have shown limitations in addressing the growing complexity of financial, operational, and compliance risks in modern governance. This study aims to analyze the concept of Risk Based Accounting and its role in realizing reliable financial governance. The study employs a qualitative normative–conceptual approach through a literature review of accounting standards, financial governance principles, risk management frameworks, and reputable academic sources. The analysis examines the conceptual relationship between risk, accounting practices, and reliable financial governance. The findings indicate that Risk Based Accounting reorients accounting from retrospective, compliance-based reporting toward a preventive and forward-looking risk-based approach. Integrating risk into accounting practices enhances the quality of financial information, strengthens substantive transparency, and supports more accountable financial decision-making and oversight. This study concludes that Risk Based Accounting constitutes a strategic instrument for strengthening reliable financial governance, provided that it is supported by a clear conceptual framework and consistent normative harmonization.
Economic and Ecological Sustainability in Sustainable Development Planning: An Ecological Economics Approach Loso Judijanto; Tharienna Dhesta Kusuma Dewi
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/5zqqxw38

Abstract

This study examines the integration of economic and ecological sustainability in sustainable development planning through the lens of ecological economics. Conventional development planning has historically prioritized economic growth, often neglecting ecological limits and resulting in systemic environmental degradation. Using a qualitative conceptual–normative approach, this research analyzes theoretical foundations, normative principles, and policy implications of ecological economics as an alternative development paradigm. The study draws on an in-depth review of classical and contemporary literature on sustainable development, ecological economics, and environmental policy. The findings indicate that ecological economics provides a more comprehensive framework for development planning by recognizing the economy as a subsystem of the ecosystem, emphasizing sustainable scale, equitable distribution, and ethical governance. This approach challenges growth-centered planning models and offers normative guidance for integrating ecological constraints into policy design. The study concludes that sustainable development planning requires a paradigm shift toward ecological economics to ensure long-term economic viability, environmental integrity, and social justice.        
Co-Authors Al Putri Oktavia Farkhatun Zaidah Loso Judijanto