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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

E. G. Lumempouw

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2 papers indexed here

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Open access Oct 2026

Integrating Sustainability (ESG) Reporting Into Tourism MSMEs in the Wallacea Region: A Basic Environmental Accounting Research in Coastal Manado and Bunaken

Environmental, Social, and Governance (ESG) reporting has become a global accountability norm, and Indonesia will apply its first sustainability disclosure standards (PSPK 1 and 2) from 2027. However, ESG debates rarely reach the micro and small enterprises that dominate tourism in ecologically sensitive areas. This st...

E. G. Lumempouw, Jeyfenshi Nayoan, Randy Chaidir · 0 citations
Open access Sep 2026

Digital Transformation of Local Government Accounting: An Exploration of Technology Adoption in Bitung City Government Financial Reporting

Local governments in Indonesia are required to adopt the Regional Government Information System (SIPD), yet little is known about how it is used across organisational units. This qualitative case study of Bitung City Government integrates the Technology Acceptance Model and Institutional Theory, drawing on interviews w...

Friska Langelo, E. G. Lumempouw, Jeyfenshi Nayoan · 0 citations

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