Indonesian State College of Accountancy

Purpose: This study examines the role of budgetary control in enhancing corporate financial accountability and transparency within organizational governance. Research Methodology: This research uses a qualitative approach with a literature study (library research) method to analyze the data. Data were collected from peer-reviewed international journal articles published within the last ten years and analyzed using qualitative content analysis to identify the key conceptual relationships. Results: The findings show that budgetary control plays an important role in strengthening financial accountability and transparency by supporting financial planning, monitoring, and evaluation. It also enhances managerial responsibility, improves financial reporting quality, and reduces information asymmetry, offering actionable insights into organizational practices. Conclusions: The study concludes that budgetary control functions not only as a financial planning instrument but also as a strategic governance mechanism that promotes accountability and transparency in corporate financial management. Limitations: This study is limited to a literature review and does not include primary empirical data. Contributions: This research highlights the practical importance of budgetary control for managers and policymakers in strengthening governance, improving financial discipline, and supporting transparent decision-making.

Purpose - This study aims to develop an alternative financing model that integrates productive waqf and CSR to support sustainable carbon credit projects as a response to the climate crisis. Method - The study adopts a qualitative descriptive approach using a literature review. Data are analyzed through thematic analysis, SWOT analysis, and meta-synthesis to identify key patterns, strategic positioning, and conceptual integration of carbon credit financing. Result - The findings indicate that Indonesia’s carbon credit ecosystem has substantial growth potential, particularly for NbS projects. Carbon credit projects can be classified based on their characteristics and emission reduction capacity. Integrating productive waqf instruments, such as CWLS and CWLD, with CSR funding offers a sharia-compliant and sustainable financing model. Although challenges remain, including bureaucratic complexity and public trust issues, strong government support and Indonesia’s large waqf potential provide significant implementation opportunities. From a sharia perspective, the application of ba’i al-huquq al-ma’nawiyah supports the permissibility of carbon trading. Implication - This model offers strategic guidance for governments, CSR-oriented firms, financial authorities, and nazir institutions to mobilize Islamic social finance for environmental protection and climate mitigation. Originality - This research proposes a carbon credit financing model by uniquely integrating productive waqf with CSR in a practical and sustainable ecosystem. Keywords: Carbon Project, Productive Waqf, Corporate Social Responsibility, Finance

This study examines Israel’s recognition of Somaliland in the context of maritime insecurity in the Red Sea during 2023–2026. The research addresses how and why state recognition can function as a strategic instrument for maritime security. The study aims to identify the strategic interests Israel seeks to secure, assess Somaliland’s geopolitical value, and analyze the regional security implications of the recognition. The analysis applies Neorealism and Regional Security Complex Theory to explain the interaction between structural pressures and regional security dynamics. The research employs a qualitative case study design based on document analysis of institutional reports, policy documents, and scholarly literature. The findings indicate that Israel’s recognition of Somaliland serves as a strategic response to maritime vulnerabilities around the Bab el-Mandeb chokepoint by expanding potential access to strategic infrastructure such as Berbera Port. However, this move also triggers regional securitization related to territorial integrity and alters the security configuration of the Red Sea region.

Red and White Cooperative Program is a national initiative launched on July 21, 2025, to strengthen the people's economy based on villages and villages. As a buffer city with the highest GDP in West Java (IDR 129.35 trillion in 2024) but facing a spike in poverty (129,540 people as of March 2025), Bekasi City recorded implementation achievements that lag behind the surrounding areas. This paradox is even more prominent considering that KKMP at the village level should have a greater chance of implementation because it does not intersect with Village-Owned Enterprises (BUMDes) as happens at the village level. This research aims to identify the main opportunities and challenges and formulate a strategy for the implementation of the KKMP program in Bekasi City. Using a qualitative approach with a case study method, data was collected through in-depth interviews with six key informants as well as qualitative questionnaires to 10 respondents from six cooperatives. The analysis uses a SWOT framework quantified through the IFAS-EFAS matrix, based on the theory of Rogers' Innovation Diffusion (2003) and the Implementation of the Van Meter & Van Horn Policy. IFAS-EFAS mapping puts KKMP at coordinates (−0.289; −0.151) in the W-T Quadrant, with five recommended integrated strategies: policy advocacy, strengthening legality, cluster-based organizational structuring, operational efficiency, and member market segmentation.

Grounded in the Theory of Planned Behaviour (TPB), this study examines whether homeownership intention – driven by consumption needs rather than investment motives – encourages individuals to overlook financial risks in pursuit of immediate housing benefits. Using quota sampling, data were collected from 420 non-homeowners and analysed with partial least squares structural equation modelling. The findings show that attitudes, perceived homeownership control, subjective norms, financial risk perceptions, and household debt significantly affect homeownership intention, whereas credit access does not. Moreover, neither credit access nor household debt moderates the relationship between financial risk perceptions and homeownership intentions. Nevertheless, financial strain emerges as a hidden pressure that undermines the psychosocial drivers of homeownership intentions. These results extend the TPB by integrating behavioural-finance insights, revealing that homeownership intentions are shaped not only by attitudes, norms, and perceived control but also by financial anxiety. For policymakers, the implications are evident: strengthening self-efficacy, social support, and financial literacy may prove more effective and sustainable than merely expanding credit access in enabling vulnerable households to achieve their first step on the property ladder.