Public Accounting and Sustainability

From E-Government to Digital Government: SmartASN as a Sustainable Digital Innovation in Indonesia’s Public Sector

Kerkulah P Nyeleker — 2025-02-28

Research aims: The SmartASN was launched as a digital innovation in Indonesia’s public sector to facilitate the transition from e-government to digital government. This current study examines this integration process guided by the Digital Government Policy Framework proposed by the Organization for Economic Cooperation and Development.

Design/Methodology/Approach: This study employs a qualitative method, analysing secondary data from official reports, journals, and mass media using the interactive model and NVivo 12 Plus software.

Research findings: The study found six characteristics of the SmartASN helping this transition process: (1) Digital-by-design—using modern, interactive interfaces optimised for user accessibility across platforms; (2) Data-driven—using integrated data from multiple government agencies for personalized and efficient service delivery; (3) Government as a platform—providing a centralized, accessible system for delivering public services; (4) Open-by-default—ensuring transparency and trust through accessible and accountable information sharing; (5) User-driven—offering tailored, user-centric services based on preferences and feedback for continuous improvement; and (6) Proactive—anticipating user needs and enhancing efficiency through advanced technologies.

Theoretical contribution/Originality: These findings contribute to understanding digital innovation in public sector governance, demonstrating how SmartASN aligns with global digital government principles and the importance of user-centred design and transparency in public sustainability.

Practitioner/Policy implication: Policymakers can use these findings to use digital tools to enhance citizen engagement and service delivery.

Sustainable Financial Management for Hospitals: A Conceptual Framework

Ascaryan Rafinda — 2025-02-28

Research aims: This paper aims to develop a framework for sustainable financial management in hospitals by integrating economic, social, and environmental sustainability principles. The study identifies best practices in financial management through a literature review and provides guidelines for healthcare administrators and policymakers.

Design/Methodology/Approach: This study uses a qualitative approach with literature analysis to develop a framework for sustainable financial management in hospitals, drawing on theoretical frameworks like Triple Bottom Line (TBL) and integrated reporting.

Research findings: Findings highlight the importance of value-based care, green hospital initiatives, and equity-driven financial models for long-term financial viability while supporting global sustainability goals, including the United Nations Sustainable Development Goals (SDGs).

Theoretical contribution/Originality: Theoretical contributions include adapting sustainability frameworks, such as the TBL and integrated financial reporting, to the hospital sector and aligning financial planning with sustainability objectives. This originality bridges gaps in the existing literature by presenting a unified approach that addresses the complexities of healthcare operations.

Practitioner/Policy implication: Practitioner implications suggest that adopting sustainable financial practices can improve hospitals' efficiency, reduce ecological footprints, and promote equitable access, particularly in low-resource settings. Policymakers are encouraged to support these efforts through financial incentives and standardized sustainability frameworks.

Research limitation/Implication: The study acknowledges limitations such as the lack of standardized sustainability reporting tools and financial constraints in implementing green and equitable practices. Future research should focus on developing universal sustainability metrics, real-time monitoring tools, and strategies for stakeholder engagement.

Overcoming Challenges with Performance Improvement Initiatives in Non-Profit Organizations to Achieve Sustainability Entity

Bikorin Bikorin — 2025-02-28

Research aims: Elaborate on the operational challenges of non-profit organizations, and present performance optimization initiatives to achieve entity sustainability.

Design/Methodology/Approach: This research uses a qualitative approach with the Focus Group Discussion (FGD) technique. The subjects in this study were all leaders and staff in one of the non-profit foundations in Yogyakarta, from which 10 informants were selected as samples.

Research findings: This research successfully revealed that limited organizational capacity and technological infrastructure were serious challenges. This research also explains that capacity building and the application of solutive technology are strategic initiatives that can be chosen to optimize performance in fundraising efforts.

Theoretical contribution/Originality: This research aims to elaborate on various operational challenges of non-profit organizations and deliver performance optimization initiatives to achieve entity sustainability. On the academic side, this research will elaborate on a sustainable management perspective that can provide additional knowledge.

Practitioner/Policy implication: On the practical side, this research can provide various initiatives to maximize performance as a fundraising effort.

Research limitation/Implication: The novelty of this research lies in the research object, which is a non-profit organization that has long been established and supported by the Yogyakarta Palace. This novelty is interesting because whether the support of the superpower institution will make it easier for this non-profit entity to get sympathy and assistance from fund donors.

Charting A Sustainable Path: Analyzing GRI-Compliant Reporting in Indonesia's Healthcare Sector

Michael Walzer — 2025-02-28

Research aims: This research seeks to analyze the sustainability reporting practices of private hospital companies in Indonesia, with a particular focus on a prominent hospital group, to evaluate their compliance with the Global Reporting Initiative (GRI) Standards and identify opportunities for enhancement.

Design/Methodology/Approach: The study employs a qualitative methodology, utilizing content analysis to examine the provider's 2023 Sustainability Report thoroughly. The assessment is conducted under the GRI standards, a widely recognized framework for sustainability reporting. This comprehensive evaluation encompasses various aspects, including general disclosures, economic performance, environmental management, and social and governance dimensions.

Research findings: The healthcare group has broadly followed the GRI guidelines, especially in general disclosures, economic performance, and environmental management. However, there are still gaps in fully addressing social and governance aspects, indicating opportunities for improvement.

Theoretical contribution/Originality: This research contributes to the theoretical understanding of sustainability reporting in the healthcare sector by exploring its application within a private hospital context in Indonesia. It enriches the literature on sustainability practices in non-traditional industries such as healthcare.

Practitioner/Policy implication: This study provides practical recommendations for improving the transparency and compliance of sustainability reporting within healthcare organizations. Policymakers and regulators can use these insights to harmonize sustainability reporting standards across the sector and enhance the accountability of healthcare providers.

Research limitation/Implication: The study is exclusively centered on a specific private hospital group, restricting its applicability to other healthcare organizations or private hospital companies. Future research could examine sustainability reporting practices across a broader spectrum of domestic and international healthcare providers.

The Dynamics of Education Funding: A Madrasah Ibtidaiyah Perspective

Dian Juliani — 2025-02-28

Research aims: This study examines the management of education financing, focusing on the primary funding sources and the challenges associated with their management.

Design/Methodology/Approach: A qualitative approach was employed, using in-depth interviews with the school principal to explore funding sources, challenges, and the practices implemented to manage these resources effectively.

Research findings: The research revealed that the primary funding sources are government allocations SOS (School Operational Support) and RSOS (Regional School Operational Support), parental contributions (tuition fees and infaq), and community donations. Challenges include dependency on unstable external funding, irregular disbursement of government funds, economic constraints affecting parental contributions, and the unpredictability of community donations. These challenges highlight the need for diversifying funding sources and enhancing transparency in financial management.

Theoretical contribution/Originality: This study underscores the critical need for diversified and transparent financial management in educational institutions. It provides insights into managing dependency on external funding and improving sustainability in educational financing, contributing to the broader discourse on funding models in primary education.

Practitioner/Policy Implication: The findings suggest policy recommendations for improving the reliability of government fund disbursement, developing support programs for economically disadvantaged parents, and establishing community partnerships to secure consistent funding.