Indonesian Journal of Innovation Studies
Vol. 27 No. 4 (2026): October

Accountable Corporate Social Responsibility Drives Nutritional Innovation For Toddler Stunting Recovery: Akuntabilitas Tanggung Jawab Sosial Perusahaan Mendorong Inovasi Gizi Pemulihan Stunting Balita

Trie Dinda Putri (Program Studi Akuntansi, Institut Teknologi Dan Bisnis Swadharma Jakarta)
Gusti Ayu Diah Dhyanasaridewi (Program Studi Akuntansi, Institut Teknologi Dan Bisnis Swadharma Jakarta)
Mungky Hendriyani (Program Studi Akuntansi, Institut Teknologi Dan Bisnis Swadharma Jakarta)



Article Info

Publish Date
16 Aug 2026

Abstract

General Background Corporate social responsibility functions as a fundamental mechanism for corporate entities to support public health interventions. Specific Background In Indonesia, the Denting Nusantara Program systematically addresses child malnutrition by utilizing corporate funding to supply fortified supplementary food. Knowledge Gap However, comprehensive evaluations examining the financial accountability and vertical versus horizontal transparency of these specific nutritional interventions remain scarce. Aims This study analyzes the accountability and transparency frameworks governing corporate fund management within the Denting Nusantara Program in Pluit. Results Qualitative analysis reveals that collaborative fund management successfully supported local resource innovations, specifically fish bone fortification, shifting the focus from high-cost medical formulas. Consequently, the underweight cure rate climbed from 58.3% to 72.7%, while the stunting cure rate increased from 28.6% to 32.6% between 2024 and 2025. Despite high vertical accountability to central management, grassroots horizontal financial transparency remained limited. Novelty This research distinctly demonstrates that integrating local technical innovations with corporate funding creates sustainable nutritional recovery, while exposing critical gaps in community-level financial transparency. Implications Corporations must implement accessible horizontal reporting mechanisms for local healthcare cadres to maintain community trust and ensure the long-term sustainability of public health interventions. Highlights Corporate funding efficiently supports nutritional interventions utilizing local resources like fortified fish bone waste. Underweight and stunting cure rates systematically climbed following targeted local technical innovations. Vertical corporate reporting mechanisms require horizontal grassroots transparency to maintain community health participation. Keywords Corporate Social Responsibility; Financial Accountability; Toddler Nutrition; Stunting Recovery; Social Accounting

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Journal Info

Abbrev

ijins

Publisher

Subject

Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

Description

Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global ...