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Journal of Economic Resilience and Sustainable Development
Published by Institute for Advanced Science, Social, and Sustainable Future
ISSN : -     EISSN : 30470064     DOI : https://doi.org/10.61511/ersud.v1i2.2024
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
ERSUD aims to promote research that explores the intersection of economic resilience and sustainable development. The journal seeks to provide a platform for scholarly work that advances understanding of how economies can withstand and adapt to challenges while ensuring sustainable growth. ERSUD is dedicated to publishing studies that offer innovative solutions to enhance economic stability, sustainability, and long-term prosperity. This journal focuses on research that addresses the dynamics of building resilient economies that can sustain growth amidst global challenges such as climate change, economic crises, and social inequalities. It emphasizes studies that provide actionable insights into how economic systems can adapt to and recover from disruptions while maintaining a commitment to sustainable development goals. The focus is on interdisciplinary research that bridges the gap between economic resilience and sustainability. This journal seeks to publish a broad range of scholarly articles, including: 1. Economic Adaptation to Global Crises: Research on strategies and policies that enhance economic resilience in the face of global crises, such as financial downturns, pandemics, and natural disasters. This includes studies on how economies can adapt to and recover from such disruptions while maintaining sustainable growth trajectories. 2. Sustainable Development in Vulnerable Regions: Exploration of sustainable development practices tailored to economically vulnerable regions. This includes research on how these regions can build resilience against environmental and economic shocks through sustainable resource management, social innovation, and inclusive growth strategies. 3. Green Economy and Resilience: Studies focusing on the role of green economy initiatives in fostering economic resilience. This includes the development and implementation of green technologies, circular economy models, and policies that promote sustainability while enhancing economic stability. 4. Socio-Economic Inequality and Resilience: Examination of the relationship between socio-economic inequality and economic resilience. This includes research on how reducing inequality can contribute to more resilient and inclusive economies that are better equipped to handle external shocks. 5. Resilient Infrastructure and Urban Development: Analysis of the development of resilient infrastructure and urban environments that support sustainable economic growth. This includes studies on how urban planning, transportation systems, and smart city initiatives can contribute to economic resilience. 6. Policy Innovations for Resilient Economies: Research on innovative policy frameworks and governance models that enhance economic resilience while promoting sustainable development. This includes studies on the effectiveness of policies designed to mitigate risks and promote long-term economic stability and sustainability.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 3 No. 1: (February) 2026" : 6 Documents clear
Pressures in public sector fraud: Theoretical perspectives and implications for public sector accounting Aiman, Rahmat; Zarkasi, Aisyah
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.3320

Abstract

Background: Fraud in the public sector is often examined through weaknesses in internal controls and opportunities for misconduct. However, such approaches tend to overlook the structural and institutional dimensions of public bureaucracy. This study aims to reconceptualize pressure within the Fraud Triangle by integrating it with General Strain Theory, providing a deeper understanding of fraud dynamics in government organizations. Methods: A qualitative-descriptive approach using a literature review was employed to conceptually analyze pressure as a driver of public sector fraud. Secondary data from scholarly journals, books, and institutional reports were synthesized through thematic-conceptual analysis to develop a theoretical framework linking various forms of pressure to public sector accounting systems. Findings: The study identifies multiple forms of pressure in the public sector—including occupational lifestyle, institutional, structural-career, socio-cultural, and hierarchical pressures—that operate simultaneously, generating systemic strain that constrains individuals’ ability to achieve valued goals through legitimate means. Conclusion: Consequently, fraud may serve as a maladaptive coping mechanism in response to the imbalance between organizational demands and structural capacity. Effective fraud prevention thus requires a shift from detection-focused approaches to proactive strategies that mitigate structural and bureaucratic pressures as primary sources of strain. Novelty/Originality of this article: This study contributes to the public sector accounting literature by framing pressure as a governance instrument that can be managed through accounting system design. Its originality lies in emphasizing structural and institutional pressures as key determinants of fraud and highlighting the proactive role of accounting systems in mitigating systemic strain.
Temporal dynamics of climate finance and emission reduction: Causal evidence from developing economies Japal, Dea Fajria Tatarizqa; Kundariati, Maisuna
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.2598

Abstract

Background: Climate change remains one of the most pressing global challenges, and climate finance has emerged as a central mechanism for supporting emission reduction and adaptation efforts in developing economies. Despite substantial commitments made under the 2021 COP26 framework, empirical evidence on the effectiveness of climate finance in mitigating greenhouse gas (GHG) emissions remains limited. Methods: This study aims to evaluate the short-run causal impact of climate finance on GHG emissions using a Regression Discontinuity in Time (RDiT) approach, with 2021 (the year of COP26) serving as the policy cutoff. The analysis employs cross-country data incorporating control variables such as gross domestic product (GDP) per capita, population, urbanization, energy use, and renewable energy consumption to isolate the independent effect of climate finance. Findings: The findings reveal that the post-COP26 period is associated with a negative but statistically insignificant change in GHG emissions, indicating that while international financial mobilization has initiated a decarbonization trajectory, its immediate effects remain modest. The results align with theoretical expectations of policy lag and absorptive capacity, suggesting that climate finance operates through gradual structural adjustments rather than abrupt reductions. Conclusion: The study concludes that the influence of climate finance is directionally consistent with emission mitigation but requires sufficient time, institutional maturity, and project implementation to materialize fully. Novelty/Originality of this article: The originality of this research lies in applying a time-based quasi-experimental design to evaluate the global effect of climate finance, offering early empirical insights into how international financial commitments translate into climate outcomes.
Ummat-Ecomap: Strategic analysis of spatial based digital innovation for ziswaf optimization in economic development Rajabbilaula, Nabila; Ridwanullah, Muhammad Ramdan
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.2733

Abstract

Background: The size of the population with a majority religion does not make an area prosperous. As a city with a Muslim population of 98.5%, Tasikmalaya—also known as the city of waqf—still faces socio-economic contradictions in the form of high poverty and unemployment rates. The potential for Zakat, Infak, Sedekah, and Wakaf (ZISWAF) funds in this region is enormous, but their contribution to poverty alleviation has not been optimal due to conventional management patterns that are not based on accurate data. Although previous studies have shown the strategic role of Islamic philanthropy in economic empowerment, its effectiveness is often hampered by limited transparency and minimal use of spatial data. Therefore, this study aims to formulate the UMMAT-EcoMap concept as a digital instrument to optimize the strategic and sustainable distribution of ZISWAF. Methods: This study uses descriptive qualitative approach with a literature review design combined with spatial analysis. The analytical framework integrates Geographic Information Systems (GIS) and unbalanced growth theory to map pockets of poverty, regional characteristics, and the potential of relevant local economic sectors as targets for ZISWAF utilization. Findings: The results show that UMMAT-EcoMap enables increased accuracy in ZISWAF distribution through real-time mapping based on welfare indicators and sectoral potential. In line with Hirschman's theory, this approach has the potential to create growth poles in leading sectors supported by ZISWAF funds, thereby promoting economic spillover effects for other supporting sectors and regions. Conclusion: UMMAT-EcoMap is a strategic innovation that synergizes spatial analysis with Islamic philanthropy governance, thereby increasing the effectiveness, transparency, and impact of ZISWAF in accelerating poverty alleviation in Tasikmalaya. Novelty/Originality of this article: The novelty of this research lies in the integration of Geographic Information Systems (GIS) with Unbalanced Growth Theory (Hirschman’s Theory) to transform Islamic philanthropy (ZISWAF) management.
The interplay of social and economic capital in coastal community resilience: A scoping review Agung, Firyal Nada Salsabila; Putri, Hertria Maharani
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.2869

Abstract

Background: Coastal areas are dynamic and sensitive socio-ecological systems, home to over 40% of the world’s population. Over the past century, they have experienced major socio-economic and environmental changes due to urbanization, industrialization, and ecosystem degradation. Coastal communities, especially those dependent on small-scale fisheries, face multiple challenges from climate change, declining biodiversity, and market pressures. Their ability to cope and adapt depends not only on natural resources but also on social and economic capital. However, the interaction between these two types of capital remains poorly understood, especially in different global contexts. Methods: This study conducted a scoping review of 53 scholarly articles published between 2019 and 2025. Using the three Resilience Capitals framework (C1, C2, C3), the review synthesized evidence on how social and economic capital interact to shape the resilience of coastal communities in both the Global South and Global North. Findings: The synthesis confirms that coastal community resilience is fundamentally a product of a complex, mutually reinforcing interaction where social capital (e.g., trust, networks, collective action) provides the foundation for information exchange and solidarity, while economic capital (e.g., assets, financial capacity) offers the material means for adaptation and recovery. Strong social capital amplifies the utility and reaches of limited economic resources, enhancing adaptive capacity, whereas a deficiency in either capital exacerbates vulnerability. Conclusion: Sustainable coastal development must prioritize the integrated strengthening of both social and economic capital as the foundational core of effective resilience policies. Novelty/Originality of this article: This study offers a comprehensive synthesis of the reciprocal causality between social and economic capitals, providing an evidence-based roadmap for integrated policy interventions, particularly relevant for vulnerable populations in the Global South.
Digital literacy inequality and socioeconomic readiness toward sustainable development Puspitasari, Laila Lilik
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.2950

Abstract

Background: Digital literacy has become a crucial foundation for achieving sustainable development in Indonesia, particularly in relation to education, economy, and technological inclusion. Despite rapid digital transformation, disparities in digital literacy across regions remain a challenge that can hinder progress toward the Sustainable Development Goals (SDGs) 2030. This study aims to examine the relationship between digital literacy and key socioeconomic factors, including education, economic capacity, and internet access, across Indonesia’s Western, Central, and Eastern regions. Methods: Using a quantitative descriptive approach, this research analyzes secondary data from official government sources for the year 2022, including the Digital Literacy Index, average years of schooling, Gross Regional Domestic Product (GRDP) per capita, and percentage of households with internet access. Findings: The findings reveal that while the Western Region records the highest digital literacy index, followed by the Eastern and Central regions, the differences are relatively small. Education, GRDP per capita, and internet access show weak direct relationships with digital literacy, indicating that quality of education, digital exposure, and access to learning opportunities play more significant roles than duration of schooling or economic wealth. Internet access correlates with regional economic strength but does not necessarily guarantee higher literacy levels, as literacy involves critical and responsible use of technology. Conclusion The study concludes that improving digital literacy in Indonesia requires an integrated approach combining equitable infrastructure, quality education, and supportive policy. Strengthening national initiatives such as the National Digital Literacy Movement (GNLD) can accelerate progress toward SDG 4 (Quality Education) and SDG 9 (Industry, Innovation, and Infrastructure). Novelty/Originality of this article: This study provides a comprehensive analysis of the relationship between digital literacy and socioeconomic readiness at the regional level in Indonesia using national datasets. It offers new insights into how education, economy, and internet access interact in shaping digital competence, highlighting that improving literacy requires more than access but it requires quality, inclusion, and collaboration.
Economic agglomeration potential and base: A location quotient, shift-share, and intersectoral backward-forward linkage analysis Qolbi, Tazkiyah Ainul
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.3130

Abstract

Background: Agglomeration economy not only occurs in metropolitan cities, but can also developing in various other regions that have potential economy. Every area own potential for form agglomeration economy as effort create centers industry new. Methods: This study uses secondary data in the form of 2010 ADHK GRDP according to Business Fields 2019-2023 and Indonesia's Input-Output based on Transaction Domestic Based on Producer Prices According to Business Sector in 2016 and 2020. The GRDP variable is used For count Location Quotient (LQ) and Shift Share, while Input-Output data is used For analyzing Backward-Forward Linkage. Data analysis using device RStudio software. Findings: Period 2019-2023 shows​ transformation gradually going to economy agglomeration economy in the former region Banyumas Residency, with Purbalingga as the fastest diversification engine, Banyumas as knot service public and finance, Cilacap on logistics and accommodation which is increasingly strong, and Banjarnegara stable in agriculture with acceleration tourism. Furthermore, the analysis of sectoral linkages identifies a significant potential for current non-progressive sectors to transition into dynamic-base classifications through enhanced value-added integration. Conclusion: This study concludes that the Former Banyumas Residency is transitioning into a functional economic agglomeration where Purbalingga and Banjarnegara serve as essential upstream agricultural bases, while Cilacap and Banyumas act as downstream hubs for manufacturing and services. Novelty/Originality of this article: Novelty study This namely integration three method analysis regional economy. Temporal analysis of post-pandemic economic shift. Focus research in non-metropolitan areas, namely Former Residency Banyumas. Approach new in evaluate potential agglomeration sectoral.

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