Analysis of Environmental, Social and Corporate Governance Impact of Carnival Activities on Village Sustainability

Authors

  • Bimo Adi Maulana Universitas Muhammadiyah Malang
  • Driana Leniwati Universitas Muhammadiyah Malang
  • Sri Wibawani Wahyuning Astuti Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.29080/jai.v10i1.1555

Keywords:

environment, social and governance (ESG), Culture, Carnival

Abstract

This research aims to find out whether the ESG concept can only be used in a company or can also be used to analyze an activity, where this activity can have an impact on society. By using an interpretive paradigm, this researcher tries to interpret the impact that occurs on carnival activities in terms of the ESG concept. Data was obtained using in-depth interviews with the organizing committee, activity participants and also local businesses involved in the activity who were key informants. The method used is a snowballing system where interview results are grouped and data reduction is carried out before being analyzed and conclusions drawn or verified. Triangulation was also carried out using different question techniques asked to ensure the validity of the data to key informants. By using triangulation techniques, researchers ensure that the data obtained is valid. The results of this research found that there are many impacts that occur in carnival activities which are reviewed with the ESG concept which can later be used as something for the sustainability of the village and can also be a reason in making decisions for the sustainability of the village and also for the sustainability of this activity. In other cases The impact resulting from the concept that has been applied to this activity can be seen from the environmental, social and environmental impacts of this activity also governance.

Downloads

Download data is not yet available.

References

Ai Lilis, Dhiya Dinnurahmi, and Citra Yulvani Pertiwi. And “Analysis+Application+Environment+-+Ai+Lilis,+Dhiya+and+Image.”

Alsayegh, Maha Faisal, Rashidah Abdul Rahman, and Saeid Homayoun. 2020. "Transformation of Corporate Economic, Environmental and Social Sustainability Performance through ESG Disclosure." Sustainability (Switzerland) 12(9). https://doi.org/10.3390/su12093910.

Anantya Roestanto, Alfa Vivianita, and Nyayu Nurkomalasari. And "The Influence Of Company Size, Company Age, Type, And Ownership Structure On, Social, And Governance (Esg) Disclosure (Empirical Study Of Companies In Indonesia Registered On Idx 2017-2020)."

Arif, Rochman. 2023. “The Role Of Real Work College (Kkn) Students In Esg (Enviromental Social & Governance) Aspects As A Form Of Devotion In Brumbun Village, Kec. Maduran District Lamongan.” Journal of Community Development 4: 7734–36.

Goddess, Atika Kusuma. 2023. "The Influence Of Environmental, Social, And Governance (Esg) Disclosures On The Market Value Of Companies In Indonesia." Pamator Journal: Trunojoyo University Scientific Journal 16 (3): 608–19. https://doi.org/10.21107/pamator.v16i3.19923.

Era Vivianti Husada, and Susi Handayani. and “The Influence Of Esg Disclosures On Financial Performance (Empirical Study On Financial Sector Companies Listed On The Bei For The 2017-2019 Period).”

Jeanice, Jeanice, and Sung Suk Kim. 2023. "The Effect of ESG Implementation on Company Value in Indonesia." Owner 7(2): 1646–53. https://doi.org/10.33395/owner.v7i2.1338.

Sunday, Angela Merici, Jusuf Aboladaka, and Godlief Fredrik Neonufa. 2023. "Environmental, Social and Governance (ESG) and Financial Performance of Public Companies in Indonesia." Owner 7(2): 1186–95. https://doi.org/10.33395/owner.v7i2.1371.

Nataprawira, Aulia, Maria Ulpah, Master of Management, Faculty of Economics and Business. and "The Influence Of Esg And Profit Management On Dividend Policy In Companies Registered In Indonesia." Scientia Journal 12: 2023. http://infor.seaninstitute.org/index.php.

Ruth, Madeleine, R Manurung, and Maria Ulpah. and “Scientia Journal Licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (Cc By-Nc 4.0) Environmental, Social And Governance (Esg) Influence On Corporate Value In Indonesia.” Scientia Journal 12: 2023. http://infor.seaninstitute.org/index.php.

Saddek Syafrullah, and Harjum Muharam. nd "Analysis Of The Influence Of Environmental, Social And (Esg) Performance On Abnormal Returns (Study of Indonesian and Malaysian Companies That Reveal ESG Scores Listed on the Indonesia Stock Exchange and Malaysia Stock Exchange 2010-2015)."

Sonny, Evita, and Arief Wibisono Lubis. and “The Role Of Risk Taking And Esg On Corporate Value: Evidence From Indonesia Period 2014-2020.” Scientia Journal 12: 2023. http://infor.seaninstitute.org/index.php.

Xaviera, Areta, Annisaa Rahman, ) Program, Accounting Studies, Faculty of Economics and Business, and Article Process. nd "The Influence Of Esg Performance On Corporate Value Company Life Cycle As Moderation: Evidence From Indonesia." Journal of Business Accounting 16(2): 226–47. https://doi.org/10.30813/jab.v16.

Downloads

Published

2024-05-04

How to Cite

Adi Maulana, B., Driana Leniwati, & Sri Wibawani Wahyuning Astuti. (2024). Analysis of Environmental, Social and Corporate Governance Impact of Carnival Activities on Village Sustainability. Akuntansi : Jurnal Akuntansi Integratif, 10(1), 79–89. https://doi.org/10.29080/jai.v10i1.1555