Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Environmental, Sustainability, and Social Science
Eka Ariaty ARFAH
University of Wira Bhakti, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pentuple Bottom Line in Seaweeds Cultivation: An Environmental Accounting Review Syamsu ALAM; Roslina ALAM; Eka Ariaty ARFAH
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1259

Abstract

This study explores the role of environmental and sustainability accounting in promoting sustainable seaweed farming in Indonesia. Environmental accounting records and reports the environmental impacts of economic activities, while sustainability accounting integrates economic, social, and environmental dimensions under the Triple Bottom Line (TBL) and Pentuple Bottom Line (PBL) frameworks. The research highlights how these tools can enhance seaweed farming's global competitiveness, support blue economy development, and address climate change.Using a descriptive qualitative approach, the study combines in-depth interviews with seaweed farmers, academics, and stakeholders with a literature review. Legitimacy theory is applied to analyze how transparency in sustainability reporting strengthens relationships with society and global markets.Findings reveal limited adoption of environmental and sustainability accounting in seaweed farming, despite its potential. Transparency in managing environmental impacts, such as waste and carbon absorption, is critical. Local cultural values like siri’ na pacce serve as a moral foundation for strengthening social legitimacy. Technologies like IoT and blockchain can accelerate effective environmental accounting.This study contributes by integrating environmental and sustainability accounting into the PBL framework, addressing economic, social, and environmental impacts more comprehensively. It emphasizes better governance through farmer awareness, eco-friendly technologies, and stronger regulations, positioning seaweed farming as a blue economy model. Future research should focus on cross-sector collaboration to advance sustainable fisheries and marine policies.
Whistleblowing Actions in Fraud Prevention (Case Study of Auditors in Makassar City) Syamsu ALAM; Nur WAHYUNI; Eka Ariaty ARFAH
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1258

Abstract

This study examines the act of whistleblowing as a fraud prevention mechanism with a focus on the role of auditors in Makassar City. Whistleblowing, defined as reporting violations of law or ethics to authorities, has great potential in detecting fraud and promoting organizational transparency. This study explores factors that influence auditors' courage to whistleblow, including professional commitment, moral intensity, and cultural and religious aspects. The methodology of this study uses a descriptive qualitative approach with in-depth interviews with a number of auditors in Makassar City. The results of the study indicate that the moral intensity of auditors is a dominant factor in motivating whistleblowing. This study also found that an organizational culture that supports transparency and legal protection for whistleblowers has a significant influence on increasing the effectiveness of the whistleblowing system. This study reveals that whistleblowing can be an effective early detection tool if supported by supportive organizational policies, special training for auditors, and the adoption of anonymous reporting technology. In conclusion, whistleblowing is an important element in fraud prevention efforts. By strengthening professional commitment, increasing moral intensity, and creating a supportive organizational environment, auditors can play a more effective role in identifying and reporting fraud. This study provides practical recommendations for policymakers to develop a safer and more transparent whistleblowing system.
Co-Authors Nur WAHYUNI Roslina ALAM Syamsu ALAM