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Showing 2 articles found for "Materiality"
Economics and Business Journal (ECBIS) (Vol. 4, No. 3, 2026)

A Sustainability Reporting Framework For Villages Based on The Global Reporting Initiative (GRI): A Case Study of Tulungrejo Village

Rafi, Fariz Yusuf, Sukoharsono, Eko Ganis
Abstract: This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing… a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Global Research Sustainability Reporting Framework Villages Based Initiative Case Study Tulungrejo Village
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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 5, 2022)

The Influence Of Professional Ethics, Professionalism, Independence, And Experience On The Materiality Level Of Public Sector Financial Report Auditors (Auditor at KAP Djoko, Sidik, and Indra)

Safitri, Arrum, Arifin, Atwal
Abstract: This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,… s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Global Research Influence Professional Ethics Professionalism Independence Experience Materiality Level Public Sector Financial Report Auditors Auditor Djoko Sidik Indra
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