scholarly journals INTRODUCING INDONESIAN CRITICAL VIEWS FOR SOCIO-ENVIRONMENTAL ACCOUNTING STUDIES: INSIGHT FORM TAN MALAKA’S THOUGHT

Author(s):  
Habib Shahib ◽  
Eko Sukoharsono ◽  
M Achsin ◽  
Yeney Prihatiningtias

Purpose — This research tries to introduce one of the critical thoughts typical of Indonesia, namely Tan Malaka's view, which can be used in socio-environmental accounting studies. Design/methodology/approach — This research uses a narrative literature review method, this article then compiles the Tan Malaka critical methodology pattern that focuses on the role of the government as a regulator, supervisor, and executor of socio-environmental issues to present an accountability framework for social-environmental issues to present an accountability framework for social-environmental issues. Findings — This result of this research shows that the development of paradigmatic studies in the field of accounting opens up great opportunities to complement, refine and even present concepts to new accounting models that are in line with the demands of the times, as in this article shown, which borrows Tan Malaka's thoughts. This thought has a role as a methodological basis for presenting the concept of social-environmental accountability typical of Indonesia, which is strongly influenced by the active political movements of the elements of society. Practical Implications — This research encourages the presence of socio-environmental accounting studies without forgetting the context of locality and the dynamic people's political aspirations. Originality/value — In particular, the framework of this research is composed of the aspiration of people affected by socio-environmental problems that do the political movement, together with NGOs, to protest the socio-environmental issues.

R-Economy ◽  
2021 ◽  
Vol 7 (3) ◽  
pp. 158-169
Author(s):  
Olga A. Romanova ◽  
◽  
Alena O. Ponomareva ◽  

Relevance. The coronavirus pandemic has lead to one of the most serious crises in the global economy. The significant disparities between Russian regions influenced the levels of morbidity and their strategies of containing the crisis. Research objective. The aim of this paper is to identify the factors of regional development which, during the pandemic and in the post-pandemic period, affected and will affect the economic stability of Russian regions. Materials and Methods. The research is based on the Rosstat data, industry reviews, materials from analytical and consulting firms, Russian and international research literature. The research methodology is based on the structuralist approach and the provisions of the new structural economics put forward by J. Lin. The methods of comparative, statistical, and structural analysis were also used. Results. The most significant factors in regional economic development are the structure of the economy and the quality of public administration at the national and regional levels. The high-tech sector in the structure of a regional economy plays a pivotal role in ensuring its stability in the times of crisis. The study shows the need for a transition to independent national value chains. It is also necessary to develop a long-term national strategy aimed at stimulating the structural transformation of regional economies. Conclusions. The study has demonstrated the importance of the two key factors in shaping the regions’ responses to the pandemic and the speed of their recovery – the structure of regional economy and the role of the government. These factors should be taken into account by the Strategy of the State Regional Industrial Policy.


2020 ◽  
Vol 2 (2) ◽  
pp. 109-118
Author(s):  
Yuliana Yuliana ◽  

Purpose: This paper aimed to comprehend the strategy to increase the creative economy during the pandemic, especially about e-commerce and supply chain. Research methodology: This is a review of the literature. This paper used the database in Science Direct and Google Scholar. The keywords used were COVID-19, creative economy, e-commerce, increase, supply chain, and strategy. Results: The effectiveness of the supply chain can be improved by analyzing the strengths, weaknesses, opportunities, and challenges (SWOT) so that strengths and opportunities can be optimized. E-commerce can be increased by enhancing creativity and innovation. Another way is cooperating with the government and other entrepreneurs. Limitations: This paper is a narrative literature review. There are only a few studies about e-commerce and the supply chain during the COVID-19 pandemic in this paper. Further studies are needed to increase the e-commerce and supply chain for each item and commodities during the COVID-19 pandemic. Contribution: The contribution of this paper is for the creative economy in increasing the effectiveness of supply chains and e-commerce.


Author(s):  
Shahmir H. Ali ◽  
Tim Foster ◽  
Nina Lansbury Hall

This research aimed to identify systemic housing-level contributions to infectious disease transmission for Indigenous Australians, in response to the Government program to ‘close the gap’ of health and other inequalities. A narrative literature review was performed in accordance to PRISMA guidelines. The findings revealed a lack of housing maintenance was associated with gastrointestinal infections, and skin-related diseases were associated with crowding. Diarrhoea was associated with the state of food preparation and storage areas, and viral conditions such as influenza were associated with crowding. Gastrointestinal, skin, ear, eye, and respiratory illnesses are related in various ways to health hardware functionality, removal and treatment of sewage, crowding, presence of pests and vermin, and the growth of mould and mildew. The research concluded that infectious disease transmission can be reduced by improving housing conditions, including adequate and timely housing repair and maintenance, and the enabling environment to perform healthy behaviours.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gordon Boyce ◽  
Lachlan McDonald-Kerr

Purpose This paper investigates how contemporary public policy for public-private partnerships (PPPs) deals with non-financial values and thereby shapes the way social, cultural and environmental issues are accounted for. Design/methodology/approach A case study critically analyses PPP policy in Victoria, Australia, an acknowledged leader in the area. The investigation of the policy’s approach to non-financial value focusses on the treatment of social and environmental issues, particularly in relation to indigenous cultural heritage values. Findings It is found that important non-financial issues are characterised as risks to be quantified and monetised in PPP project assessment. A critical analysis shows that this approach obscures many significant dimensions of social, environmental and Indigenous cultural heritage value. The resultant relegation of non-financial values in public discourse and decision-making is seen to entrench unsustainable practices. Social implications The paper shows how public policy may shape actions and outcomes that impact directly on social, environmental and indigenous cultural heritage values. Originality/value This study provides insights into contemporary social and environmental accounting and accountability for PPPs. It adds to the understanding of the implications of public policy framings of non-financial values.


Author(s):  
Gideon Dzando ◽  
Seidu Salifu ◽  
Anthony Bimba Donyi ◽  
Hope Akpeke ◽  
Augustine Kumah ◽  
...  

The Coronavirus pandemic has caused more deaths than any other single disease since the outbreak was confirmed. The World Health Organization in collaboration with national and international health agencies continues to lead the way in bracing global healthcare systems to fight the pandemic. There are variations in national capacities towards the preparedness and management of the pandemic. The Government of Ghana, through the Ministry of Health and Ghana Health Service, continues to provide policy and operational directions towards the containment of the pandemic. The purpose of this study is to review the setup of the healthcare sector in Ghana in light of the ongoing pandemic. This study is a narrative literature review in which data was extracted from electronic databases such as PubMed, Google Scholar, Scopus and Ebscohost that published Covid-19 research articles from Ghana. Literature was analyzed and discussed based on the structures and systems available in the healthcare sector, as well as trends available from the global perspective. The healthcare sector in Ghana continues to support the citizenry in the wake of the Coronavirus pandemic. The government provides regular updates and continue to pledge their support in dealing with the effects of the pandemic. Challenges with accessibility, workforce, funding, and infrastructure remain the major hindrances in fighting the pandemic. The government and healthcare partners need to continually reform the healthcare system to meet the increasing demand for healthcare during the pandemic.


Societies ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 101
Author(s):  
Wancong Leng ◽  
Rui Mu

This research chooses the method of narrative literature review to analyze the barriers in implementing tobacco regulatory policies in China and explore the strategies that can overcome these challenges. China is the world’s largest producer and consumer of tobacco products. Although the prevalence of cigarette smoking declined from 34.5% to 27.7% between 1984 and 2015, the reduction over the 30 years has been slow. Therefore, effective tobacco regulatory policies are necessary. However, as the tobacco industry is one of the major sources of government revenue and an indispensable part of the national economy, the implementation of tobacco regulatory policies faces many challenges. In terms of the institutional dimension, the ambiguous attitude of national institutions and tobacco companies’ development strategies impede the enforcement of tobacco policies. In addition, the primary economic barrier to tobacco control is the unwillingness of the government to raise value-added tax on tobacco. Finally, the social customs of exchanging individual cigarettes and gifting packaged cigarettes among adults and juveniles in China hinder the implementation of tobacco regulatory policies. In this case, a combined strategy of top-down and bottom-up approaches can remove these barriers, such as using the authoritative power to control tobacco use and raising non-smokers’ awareness of smoking risks and public education.


2021 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Inggrit Tyautari ◽  
Ikhlasotul Fawaidah ◽  
Ika Isnayanti

Along with the times there is an increasing need from various fields including cosmetics. The use of cosmetics among the public is used to maintain healthy skin, beautify and maintain appearance. This increased demand for cosmetics has led to industrial competition so that there are many producers who take advantage of using a mixture of harmful substances in the manufacture of cosmetics. Mercury is a toxic cosmetic ingredient which has been widely circulating in the market. The impact of using mercury includes allergies, poisoning, and damage. The halalness of a product is an important thing in the life of a Muslim, the requirements for a cosmetics are said to be halal based on the origin of the constituent ingredients, processing and the process of obtaining them, while for cosmetic safety it is based on the function and impact it causes. The importance of monitoring halal cosmetic products is not only the role of the government, but also from the producers and consumers who are wise in the use and manufacture of cosmetics. Overcoming this problem is by making cosmetics from natural ingredients in the form of jackfruit leaf extract (Artocarpus hetetophyllus) as a substitute for the use of mercury by inhibiting the formation of tyrosine which produces melanin pigment which makes skin dark. This paper uses a maceration method in extracting young jackfruit leaves, then testing the phytochemicals on the leaf extract, which contains tyrosinase inhibitors which are classified as polyphenols. Furthermore, the preparation of cosmetic gel preparations was carried out, then the stability test was carried out including the organoleptic test, pH test, viscosity test, and homogeneity test to determine the reactivity of the prepared gel which could later be mass produced. The gel making with the active compound tyrosinase inhibitor from jackfruit leaves fulfills the requirements of halal cosmetics and thoyyib is shown by not using haram and dangerous substances through the action of a tyrosinase inhibitor in the form of acetocarpanone which has no side effect on the body because it is obtained from natural ingredients.


Author(s):  
Aria Dimas Harapan

ABSTRACTThe essence of this study describes the theoretical study of the phenomenon transfortation services online. Advances in technology have changed the habits of the people to use online transfortation In fact despite legal protection in the service based services transfortation technological sophistication has not been formed and it became warm conversation among jurists. This study uses normative juridical research. This study found that the first, the Government must accommodate transfotation online phenomenon in the form of rules that provide legal certainty; second, transfortation online as part of the demands of the times based on technology; third, transfortation online as part of the creative economy for economic growth . 


2017 ◽  
pp. 148-159
Author(s):  
V. Papava

This paper analyzes the problem of technological backwardness of economy. In many mostly developing countries their economies use obsolete technologies. This can create the illusion that this or that business is prosperous. At the level of international competition, however, it is obvious that these types of firms do not have any chance for success. Retroeconomics as a theory of technological backwardness and its detrimental effect upon a country’s economy is considered in the paper. The role of the government is very important for overcoming the effects of retroeconomy. The phenomenon of retroeconomy is already quite deep-rooted throughout the world and it is essential to consolidate the attention of economists and politicians on this threat.


2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Daniel M. Cáceres ◽  
Esteban Tapella ◽  
Diego A. Cabrol ◽  
Lucrecia Estigarribia

Argentina is experiencing an expansion of soya and maize cultivation that is pushing the agricultural frontier over areas formerly occupied by native Chaco forest. Subsistance farmers use this dry forest to raise goats and cattle and to obtain a broad range of goods and services. Thus, two very different and non-compatible land uses are in dispute. On the one hand subsistance farmers fostering an extensive and diversified forest use, on the other hand, large-scale producers who need to clear out the forest to sow annual crops in order to appropriate soil fertility. First, the paper looks at how these social actors perceive Chaco forest, what their interests are, and what kind of values they attach to it. Second, we analyze the social-environmental conflicts that arise among actors in order to appropriate forest’s benefits. Special attention is paid to the role played by the government in relation to: (a) how does it respond to the demands of the different sectors; and (b) how it deals with the management recommendations produced by scientists carrying out social and ecological research. To put these ideas at test we focus on a case study located in Western Córdoba (Argentina), where industrial agriculture is expanding at a fast pace, and where social actors’ interests are generating a series of disputes and conflicts. Drawing upon field work, the paper shows how power alliances between economic and political powers, use the institutional framework of the State in their own benefit, disregarding wider environmental and social costs. 


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