Interpretasi Laporan Keberlanjutan Pemerintah Daerah di Negara Berkembang: Pendekatan Filsafat
DOI:
https://doi.org/10.30651/stb.v5i2.27052Kata Kunci:
Laporan Keberlanjutan Pemerintah; Pemerintah Daerah; Negara Berkembang; Filsafat Akuntansi; Akuntabilitas Publik; Tinjauan LingkupAbstrak
Pelaporan keberlanjutan di pemerintah daerah di negara-negara berkembang merupakan isu penting dalam diskursus tata kelola publik yang bertanggung jawab. Penelitian ini bertujuan untuk mengkaji urgensi pelaporan keberlanjutan di sektor publik melalui pendekatan filosofis yang mencakup dimensi ontologi, epistemologi, dan aksiologi, dengan fokus pada konteks Indonesia sebagai negara berkembang. Penelitian ini menggunakan metode studi literatur kualitatif dengan pendekatan tinjauan skoping terhadap artikel ilmiah internasional dan nasional yang relevan, dengan analisis dilakukan secara tematis dan filosofis untuk mengeksplorasi representasi realitas, konstruksi pengetahuan, dan nilai-nilai yang mendasari praktik pelaporan keberlanjutan di pemerintah daerah. Hasil penelitian menunjukkan bahwa praktik pelaporan keberlanjutan di pemerintah daerah di negara berkembang seperti Indonesia masih berada pada tahap normatif dan belum sepenuhnya mencerminkan integrasi nilai-nilai keberlanjutan yang substansial. Realitas yang dilaporkan didominasi oleh narasi teknokratis dan simbolis yang tidak sepenuhnya mewakili dinamika sosial dan ekologi, sementara pengetahuan yang terbentuk cenderung mereproduksi struktur institusional tanpa keterlibatan masyarakat dan partisipasi pemangku kepentingan lokal. Selain itu, nilai-nilai etis keberlanjutan belum terinternalisasi dalam sistem pelaporan, sehingga pelaporan lebih bersifat formalitas birokratis daripada alat akuntabilitas publik. Temuan ini menekankan pentingnya transformasi.
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