Journal of Economic Resilience and Sustainable Development
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The interplay of social and economic capital in coastal community resilience: A scoping review
No full textBackground: 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
Pressures in public sector fraud: Theoretical perspectives and implications for public sector accounting
Get PDFBackground: 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
Digital literacy inequality and socioeconomic readiness toward sustainable development
No full textBackground: 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
No full textBackground: 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
Temporal dynamics of climate finance and emission reduction: Causal evidence from developing economies
No full text 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
No full textBackground: 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 impact of public sector accounting implementation and internal supervision on the performance of government institutions
No full textBackground: This study aims to analyze the influence of public sector accounting implementation and internal control on the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. Methods: This research adopts a correlational design with a quantitative approach. The data were gathered through surveys, interviews, and document analysis. The data were analyzed using multiple linear regression, involving two independent variables public sector accounting (X1) and internal control and one dependent variable, namely government agency performance (Y). Findings: Based on the data analysis and discussion, the findings are as follows: Public sector accounting has a significant positive impact on agency performance, as evidenced by a t-test significance value of 0.008 (p < 0.05). Internal control also shows a significant positive effect, with a t-test significance value of 0.000 (p < 0.05). Collectively, public sector accounting and internal control have a significant influence on agency performance, as indicated by an F-test significance value of 0.000 (p < 0.05). Conclusion: The study indicates that public sector accounting and internal control together contribute 35.2% to the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. The remaining 64.8% is attributed to other factors not explored in this research. Novelty/Originality of this article: This study shows that the simultaneous application of public sector accounting and internal control significantly influences the performance of government agencies, particularly in the context of the Ministry of Religious Affairs in regions where research has rarely been conducted
Narrative policy framework analysis and stakeholder analysis on ownership policy in the banking sector for economic resilience
Get PDFBackground: Foreign ownership policy in Indonesian Banking has been regulated by the Government through Law Number 10 of 1998 concerning Banking. Through this law, the opportunity for foreign investors to own banking shares or establish banks in Indonesia is increasingly open. The strong foreign ownership of a bank has the potential to hinder the supervision process of the bank concerned and the practice of good governance, as well as disrupt financial system stability as a whole and threaten the economic resilience of the Indonesian state. Methods: The researcher conducted an analysis by Narrative Policy Framework (NPF) analysis and stakeholder analysis on the Minutes of Meeting on the Process of Amending Law Number 7 of 1992 to Law Number 10 of 1998 concerning Banking. This research is descriptive analytical on data obtained from the results of observations, interviews, documentation, and analysis of research subjects. Findings: The results of the study indicate that the opening of opportunities for foreign ownership in changing laws is a short-term solution provided by the government. Risk analysis has shown that the scale of the risk level of foreign ownership policy up to 99 percent is at the level of medium and high risk. Stakeholder analysis shows that the Government and Parliament are parties that have a large interest and strength in foreign ownership policies in the Indonesian banking sector. Conclusion: The Government and Parliament need to review the banking laws that have been used for 21 years. The findings highlight the need for a more balanced and strategic approach to foreign ownership policies to safeguard Indonesia's financial system stability and economic resilience. Novelty/Originality of this Article: This study contributes to the limited literature on foreign ownership policies in Indonesian banking by employing the NPF to reveal the hidden narratives and political dynamics behind the legislative process.
The effect of audit delay, audit fee and audit opinion on auditor switching: Empirical study of energy sector companies on the Indonesia Stock Exchange in 2020-2023
Get PDFBackground: The energy sector requires large long-term investments for infrastructure and technology development. Therefore, transparency in financial reporting is very important to provide a clear picture of the company's financial performance and prospects for investors. Methods: This study uses a quantitative approach with purposive sampling method. There were 58 companies that met the research criteria and 4 years of observation with a total of 232 samples. Data analysis used descriptive statistical tests, binomial logistic regression tests and hypothesis testing. Findings: The results of this study indicate that audit delay and audit opinion affect auditor switching. In contrast, audit fees show no effect on auditor switching. Conclusion: Audit delay and audit opinion are proven to have an effect on auditor switching in energy sector companies on the IDX, while audit fees do not show a significant effect. These results indicate that the time factor and the quality of the opinion are more considered than the cost in the decision to change auditors. Novelty/Originality of this Article: This study contributes to the limited literature on auditor switching by focusing on the energy sector in Indonesia, which requires long-term investments and transparent financial reporting
Evaluation of the implementation of the village fund allocation policy
Get PDFBackground: The village fund allocation policy was introduced in Indonesia to enhance village financial capacity and autonomy. However, despite the implementation of Law No. 6/2014 on Villages, many villages, including Nguwok Village, still experience constraints in fully utilizing the village fund allocation funds due to regulatory control from the local government. This research aims to evaluate the implementation process of the village fund allocation in Nguwok Village, focusing on the allocation, utilization, and effectiveness of the funds within the framework of fiscal decentralization and village autonomy. Methods: This study employs a qualitative descriptive approach with purposive sampling to select key informants. Data collection methods include observations, document analysis, and in-depth interviews with stakeholders such as the Lamongan Regency Government, Modo Subdistrict Office, and Nguwok Village Administration. Findings: Out of seven effectiveness criteria, only three (range, frequency, and bias) were met, while access, service precision, program compatibility, and accountability remain ineffective. The village fund allocation implementation process is also found to be inefficient, with budgeting reports lacking transparency and not detailing fund expenditures. Conclusions: While the village fund allocation funds significantly contribute to Nguwok Village’s financial capacity, village autonomy remains constrained by local government regulations. Despite smooth intergovernmental coordination and timely fund disbursement, village-level decision-making power is limited, and public participation is insufficient. Additionally, budget transparency issues persist, with incomplete reporting of fund utilization. To fully realize village autonomy, the Nguwok Village government must take a more proactive role in decision-making rather than merely following district-level guidelines. Novelty/Originality of this Article: This study provides a critical evaluation of the limitations of the village fund allocation policy implementation despite the legal framework supporting fiscal decentralization. By highlighting the gap between policy and practice, this research offers practical recommendations for improving village autonomy, community participation, and financial transparency