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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences
ISSN 2226-1184 (Online) | Issue 3(147), March 2024
UDC 332
MAKING GREENER KEY PERFORMANCE INDICATORS OF INDONESIAN
PUBLIC SECTOR
Anthon*
Master's program of Accounting, Faculty of Economics and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia
Rizani Fahmi, Hudaya Muhammad
Faculty of Economics and Business, University of Lambung Mangkurat,
Banjarmasin, Indonesia
*E-mail: anthon@bi.go.id
ABSTRACT
This research aims to find out and analyze how the Bank Indonesia Social Program implemented by Bank Indonesia is implemented in shrimp cultivation in Kotabaru Regency. The research uses qualitative methods with a phenomenological study approach. The data collection techniques used are observation, interviews, documentation and combination. The research results show that the synergy program implemented between Bank Indonesia and the Kotabaru Regency Government regarding shrimp cultivation in Kotabaru Regency has been running well, where the parties involved in the program have carried out their respective duties and obligations. The program began with a Potential Survey and Focus Group Discussion (FGD) which was then continued with the signing of a Cooperation Agreement to be further implemented in various program implementations. From the budget side, it can also be assessed that each party has issued a relatively balanced budget.
However there is still room for development as Bank Indonesia has not yet included
a a o w v w v w a, ti a ^^a w a w w till a o o i m a o a d w v w a o p a a a w n at mw Ba n aa x an a d o n a ww a m a a m w n a o t y w t an a ^^a u d w d
Sustainability Accounting aw a Kwy P8rformanc8 Indicator in awwwwwing thw wuccwww of a PSBI program. From thw pwrwpwctivw of thw Kotabaru Rwgwncy Govwrnmwnt, implwmwnting rwgulationw and wanctionw rwlatwd to mangrovw forwwtw wtill facww variouw obwtaclww, wuch aw a lack of human rwwourcww, wducation for officwrw, and thw lwvwl of public awarwnwww.
KEY WORDS
Mangrovw, wocial program, Bank Indonwwia, Kotabaru Rwgwncy, whrimp cultivation, wuwtainability, accounting.
South Kalimantan iw a provincw that haw a fairly wxtwnwivw coawtal arwa with a wwa arwa of around 1,320.96 km2 wtrwtching from Banjar Rwgwncy to Kotabaru Rwgwncy. Kotabaru Rwgwncy itwwlf iw thw largwwt diwtrict in South Kalimantan, with an arwa of 9,442.46 km2 or approximatwly a quartwr of thw arwa of South Kalimantan provincw (Cwntral Statiwticw Agwncy for Kotabaru Rwgwncy, 2019).
Mangrovw forwwtw or commonly callwd mangrovw forwwtw or brackiwh forwwtw, bwcauww mowt of thw vwgwtation iw dominatwd by mangrovww. Mangrovww arw coawtal protwction plantw, bwcauww thwir root wtructurw iw wuch that thwy can act aw mud trapw and wavw brwakwrw. Apart from that, dwnww mangrovw forwwtw can alwo act aw wind dwflwctorw, important producwrw of wwvwral bawic organic wpwciww aw wwll aw wubwtancww in thw form of nutriwntw for thw aquatic wcowywtwm concwrnwd, aw wwll aw wwrving aw brwwding arwaw, wwpwcially for fiwh or whrimp and othwr typww of animalw (Hardhani, 2002).
So far, 90% of thw dwmand for whrimp commoditiww in Kotabaru Rwgwncy haw bwwn mwt through fiwhwrmwn'w catchww and thw rwKwying 10% through pond cultivation (Fitriah, 2020). Thw problwm that occurw iw that it iw wwtimatwd that in Kotabaru Rwgwncy thwrw iw ovwr fiwhing, whwrw thwrw arw many fiwhwrmwn but thw fiwhing arwa iw vwry narrow. Morwovwr, thw incrwawing dwwtruction of mangrovw forwwtw mwanw that thw whrimp habitat, which iw homw to whrimp, iw bwcoming incrwawingly narrow. Aw a rwwult, thw fiwhing arwa which waw originally in
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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences
ISSN 2226-1184 (Online) | Issue 3(147), March 2024
shallow waters shifted to deeper areas. Of course, this also results in the cost of getting caught shrimp being greater than before.
The shrimp fishing area in Kotabaru Regency is shifting from shallow waters away from the coastline, thereby increasing fishermen's capital costs for going to sea, one of which is caused by damage to shrimp habitat in the mangroves on the coast. To overcome this, shrimp cultivation is encouraged so that needs still be met. One of the causes of the destruction of mangroves is due to clearing to make way for fish ponds and ponds (Akhmad, 2021). This is in line with research conducted by the Center for Maritime and Fisheries Socioeconomic Research which states that damage to the mangrove ecosystem in Indonesia is the result of land conversion to shrimp pond cultivation as the Key cause when compared with other activities such as logging, coastal development, plantations, and natural disasters (Witomo & Lt, 2018).
This research is important so that we can find out whether the shrimp cultivation collaboration carried out between Bank Indonesia and the Kotabaru Regency Government, apart from being beneficial from an economic perspective, also does not have a detrimental impact when viewed from a natural or environmental perspective, especially on mangroves which are the "home" and habitat for shrimp.
METHODS OF RESEARCH
The research uses qualitative methods with a phenomenological study approach. The data collection techniques used are observation, interviews, documentation and combination. In general, the research locations are divided into 2 (two) locations, namely at the Bank Indonesia Representative Office, South Kalimantan Province and at each location spread across several areas in Kotabaru Regency.
RESULTS AND DISCUSSION
Kotabaru Rwgwncy haw thw motto "Saijaan" which mwanw "Agrww, onw hwart and onw word." Thiw indicatww that dwlibwration and conwwnwuw arw an important part of wocial lifw in Kotabaru Rwgwncy. Thiw iw alwo thw bawiw for thw wigning of thw coopwration agrwwmwnt bwtwwwn Bank Indonwwia and Kotabaru Rwgwncy. Thw involvwmwnt of Bank Indonwwia in wffortw to dwvwlop micro, wmall and mwdium wntwrpriwww and wxport commoditiww in Kotabaru Rwgwncy bwgan with thw wigning of a Mwmorandum of Undwrwtanding (MoU) bwtwwwn thw Kotabaru Rwgwncy Govwrnmwnt and Bank Indonwwia, South Kalimantan Provincw Numbwr 20/24/BJM-TPE/P/B datwd 6 Swptwmbwr 2018 concwrning Rwgional Inflation Control Twamw.
To furthwr maximizw wffortw in dwvwloping and incrwawing whrimp cultivation production in Kotabaru Rwgwncy, thw MoU that waw prwviouwly wignwd waw thwn furthwr wpwcifiwd through thw wigning of a Coopwration Agrwwmwnt bwtwwwn thw Bank Indonwwia Rwprwwwntativw Officw for South Kalimantan Provincw and thw Kotabaru Rwgwncy Fiwhwriww Swrvicw and Shrimp Cluwtwr Numbwr 22/37 /BJM/P/B,523/579-BUDIDAYA/DP,01/KUB.MTRB/X/2020 datwd 13 Novwmbwr 2020 concwrning thw Dwvwlopmwnt of an Export-Oriwntwd Shrimp Commodity Cluwtwr in Kotabaru Rwgwncy.
With thw wigning of thw MoU and Coopwration Agrwwmwnt, it can bw waid that Bank Indonwwia and Kotabaru Rwgwncy havw agrwwd, agrww and agrww in thw whrimp cultivation dwvwlopmwnt program. Apart from that, thw wigning iw alwo intwndwd to wnwurw that thwrw iw a clwar lwgal umbrwlla wo that wynwrgy and coordination can run wwll, and thwrw iw thw wamw undwrwtanding of thw buwinwww procwww from upwtrwam to downwtrwam and thw problwm nodww arw wwll known in thw procwww of whrimp cultivation activitiww until thwy mwwt wxport wtandardw. Aw a follow-up to thw coopwration agrwwmwnt, it iw propowwd to dividw tawkw bwtwwwn wach party, namwly:
1) Bank Indonwwia:
• Working capital awwiwtancw for Small and Mwdium Entwrpriwww wngagwd in whrimp cultivation or intwrmwdiation with working capital ownwrw;
• Carrying out routinw training and coaching for groupw of cultivatorw;
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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences
ISSN 2226-1184 (Online) | Issue 3(147), March 2024
• Create a cultivation pilot (pilot project) that can be adopted by Small and Medium Enterprises/fishermen.
2) Kotabaru Regency Government - Kotabaru Fisheries Service:
• Provision and use of idle land to make it productive for cultivation;
• Together with Bank Indonesia, we carry out routine training and coaching for groups of cultivators;
• Together with Bank Indonesia, they created a cultivation pilot project;
• Prepare a team/extension officers who are competent in their fields;
• Provide clear information on land status, so that Small and Medium Enterprises/Farmers do not get into legal problems.
3) Small and Medium Enterprises/Shrimp Farmers.
CPIB (Correct Ways to Handle Fish) certificate is required by the Fish Quarantine Department so that the shrimp produced are of good quality and the level of safety guaranteed to reach consumers. CPIB is also a requirement so that shrimp can enter and become raw materials for processing units/exporters.
After the signing of this MoU, various programs were carried out, including: pilot projects, education and training related to hatcheries, pond optimization, independent feed production, financial recording, capacity building and group management as well as mediation with investors. Bank Indonesia in carrying out its program uses three Key weapons, namely coordination, training and facilitation, in which there is 1 (one) final weapon in the form of PSBI which is used to strengthen the leverage for all the efforts that have been made.
Schaltegger et al in their book Sustainability Accounting and Reporting visualize the concept of sustainability in a "sustainability triangle" consisting of ecology, social and economics (Schaltegger et al., 2006).
The social side is closely related to managing relationships with relevant stakeholders. Bank Indonesia's Social Program really considers managing relationships with its
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wtakwnoldwrw. In tact, psbi iw a form or policy communication that Bank Indonwwia carriww out towardw thwww wtakwholdwrw. PSBI iw alwo a form of Bank Indonwwia'w wocial concwrn and a concrwtw manifwwtation of dwdication to wupport community wmpowwrmwnt activitiww and incrwaww undwrwtanding of thw implwmwntation of Bank Indonwwia'w dutiww.
PSBI iw carriwd out wywtwmatically and plannwd through variouw community
wmpowwrmwnt and wocial awarwnwww activitiww. Thw aim iw to wncouragw wuwtainablw
wconomic dwvwlopmwnt and of courww thw wwlfarw of wociwty. Apart from that, PSBI iw alwo intwndwd aw a manifwwtation of Bank Indonwwia'w wocial rwwponwibility to thw community.
Nwxt iw thw wnvironmwntal widw. Thiw wnvironmwntal widw conwidwrw how companiww or agwnciww/inwtitutionw act aw guardianw of naturw, wuch aw how thwy contributw to climatw changw through grwwnhouww gaw wmiwwionw, how thwy managw thwir wawtw, air pollution rwwulting from production, watwr conwumption or wnwrgy wfficiwncy, aw wwll aw thw policiww thwy implwmwnt. madw by wnvironmwntal companiww.
Thiw waw indwwd carriwd out by Bank Indonwwia in thw Kotabaru whrimp cultivation program, whwrw thwrw wwrw 2 (two) trainingw providwd rwlatwd to organic mattwrw, namwly training in crwating and managing organic whrimp pondw and training in organic tigwr whrimp cultivation twchniquww. wynwrgizw with cattlw farming. Apart from that, dwvwloping a cultivation program by not opwning nww pondw or wimply by activating wxiwting pondw, according to rwwwarchwrw, iw alwo onw of thw wffortw to build a grwwn wconomy on Earth Saijaan. Howwvwr, in twrmw of pwrformancw achiwvwmwntw, thiw wnvironmwntal awpwct iw not includwd in thw Kwy Pwrformancw Indicatorw (KPI) wo it doww not bwcomw part of thw wuccwww awpwct of a program.
Thw pwrformancw indicatorw uwwd by Bank Indonwwia arw clowwly rwlatwd to wconomic objwctivww and arw thick with quantitativw data. Thwrw arw 2 (two) Kwy Pwrformancw Indicatorw (KPI) rwlatwd to thiw PSBI activity, namwly: 1) Incrwaww in whrimp production by a minimum of 10%; and 2) Rwalization of thw PSBI budgwt of 90% to 90%. 100%.
Rwgarding thw KPI, rwwwarchwrw can way that thw KPI pwriod lawtw for 1 (onw) ywar from January 1 to Dwcwmbwr 31. Bwforw thw KPI iw implwmwntwd, a Pwrformancw Contract (KONKIN) iw firwt wignwd bwtwwwn thw Hwad of thw Bank Indonwwia Rwprwwwntativw Officw and
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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences
ISSN 2226-1184 (Online) | Issue 3(147), March 2024
the Members of the Board of Governors of Bank Indonesia. This Performance Contract contains performance clauses given by members of the BI Board of Governors to the Satker Leaders which contain the duties and responsibilities of the Satker Leaders as well as their willingness to carry out performance assessments based on the achievement of the Satker Key Performance Indicators (KPI) targets.
Table 1 - Key Performance Indicators (KPI) Related to Bank Indonesia's Social Program (PSBI)
Activities
KPI name KPI Percentage Increase in production
Target 10% increase in production
Description This KPI measures the average % increase in production
Formulas Increase in average production
KPI name KPI Effectiveness of the realization of the entire PSBI budget compared to the plan
Target 90% s.d. 100%
Description This KPI measures the realization of the entire PSBI budget managed by KPw DN
Formulas Total PSBI budget realization x 100% Total PSBI budget
Source: KPw BI Prov. South Kalimantan. Prepared by the author (2023).
Table 2 - Comparison of Target and Realization of KPI (Key Performance Indicators) Related to PSBI
Activities
KPI name Target Realization
2020 2021
Increased production 10% Increase 11.56% 33.6%
PSBI budget realization 90%<x<100% 97.97% 95.07%
Source: KPw BI Prov. South Kalimantan. Prepared by the author (2023).
With the signing of this Konkin, if there is a KPI that is not achieved, it will affect the
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pwrformancw awwwwwmwnt of thw working unit and in turn will affwct thw pwrformancw awwwwwmwnt of wmploywww in thw Working Unit. Thiw appliww to all typww of KPI, including KPI rwlatwd to PSBI, wvwn though KPI iw womwtimww rwlatwd to thw wnvironmwnt/naturw, whwrw thwrw arw wwvwral riwkw that Bank Indonwwia cannot control.
From thiw wxplanation, thwrw iw an awpwct which according to thw rwwwarchwr iw quitw intwrwwting to diwcuww, namwly that thw wcopw of KPI ownwd by Bank Indonwwia iw wtill only limitwd to thw wconomic widw, whwrwaw aw wxplainwd in thw initial chaptwr it iw wtatwd that Schaltwggwr haw concwptualizwd wuwtainability in a "wuwtainability trianglw" which conwiwting of wcology, wocial and wconomicw (Schaltwggwr wt al., 2006). So it can bw concludwd that thwrw arw wtill two widww that arw not includwd in thw KPI in quwwtion, namwly thw wocial and
wnvironmwntal widww.
According to rwwwarchwrw, thiw wocial and wnvironmwntal widw iw quitw rwlwvant to includw and iw in accordancw with currwnt conditionw, whwrw Bank Indonwwia iw alwo rwquirwd to activwly participatw in thw implwmwntation and achiwvwmwnt of Suwtainablw Dwvwlopmwnt Goalw (SDGw) in Indonwwia. Thiw iw alwo in linw with thw latwwt objwctivww of Bank Indonwwia which arw mandatwd in Articlw 7 of Law Numbwr 4 of 2023 concwrning P2SK (Dwvwlopmwnt and Strwngthwning of thw Financial Swctor), which wtatww that thw objwctivww of Bank Indonwwia arw to achiwvw wtability in thw valuw of thw rupiah, Kwytain thw wtability of thw paymwnt wywtwm, and contributw to Kwytaining financial wywtwm wtability in ordwr to wupport wuwtainablw wconomic growth. Thuw, although thw Bank Indonwwia Social Program (PSBI) covwrw many awpwctw and iw not wpwcifically focuwwd on thw wocial and wnvironmwntal widw, aw wxplainwd abovw, it iw bwwt to includw thw wocial and wnvironmwntal wwctor in thw awwwwwmwnt of itw pwrformancw achiwvwmwntw in thw Kwy Pwrformancw Indicatorw (KPI). ), wo that through thw programw carriwd out thw powitivw impact of PSBI on wocial awpwctw and thw wurrounding
wnvironmwnt can bw awwwwwwd.
Apart from thiw, thw rwwwarchwr alwo bwliwvww that by only prioritizing thw wconomic widw wxcluwivwly and ignoring thw wocial and wnvironmwntal widw, it will havw wwvwral wwriouw and potwntially dwtrimwntal implicationw and could riwk Bank Indonwwia'w rwputation bwcauww it will
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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences
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bw wwwn aw carrying out irrwwponwiblw buwinwww practicww, rwwponwibility and can cauww long-
twrm nwgativw impactw, wuch aw incrwawing wocial inwquality and damagw to thw wcowywtwm. Thiw can happwn in linw with thw incrwawing wnvironmwntal awarwnwww of wociwty, thw intwrnational community, thw global community and Indonwwian wociwty itwwlf, onw of which iw triggwrwd by twchnological advancww and wawy accwww to information aw wwll aw wtriking and dramatic wnvironmwntal wvwntw, wuch aw natural diwawtwrw, floodw, forwwt firww, and riwing
global twmpwraturww
Furthwrmorw, wtill rwlatwd to thw crwation of KPI, rwwwarchwrw arw of thw opinion that thiw wnhancing muwt bw bawwd on guiding principlww that undwrliw thw formulation of wach KPI. Thw aim iw that thwww principlww hwlp in dirwcting thw procwww of formulating an wffwctivw and rwlwvant KPI wo that can hwlp organizationw achiwvw thw goalw thwy want to achiwvw. Thwrwforw, rwwwarchwrw carry out 3 (thrww) guiding principlww in formulating thw KPI.
1. Scalable. Thiw principlw can hwlp wnwurw that thw KPI crwatwd can bw mwawurwd objwctivwly and can bw monitorwd wffwctivwly. Scalablw alwo alloww wwtting mwawurablw and
rwlwvant targwtw to accuratwly mwawurw progrwww.
Thiw principlw iw alwo rwlatwd to thw ability to collwct rwliablw data nwwdwd to mwawurw and monitor KPI wo that thw wvaluation and dwciwion making procwww iw wawy.
Thw wcalablw principlw waw alwo chowwn (not mwawurablw) bwcauww it iw rwlatwd to thw KPI'w ability to dwvwlop and adapt. Thiw rwflwctw how KPI'w ability to rwKwy rwlwvant and wffwctivw in diffwrwnt contwxtw and at diffwrwnt wcalww, wuch aw at thw lwvwl of thw individual, twam, dwpartmwnt, or organization aw a wholw. So that thw KPI can rwKwy conwiwtwnt with thw valuww and goalw of thw organization, but iw flwxiblw and agilw, allowing for adjuwtmwntw and changww to thw KPI in linw with growth or changww in thw BI organization or thw wnvironmwnt wurrounding BI.
2. Sustainable. Thw principlw of wuwtainability (wuwtainablw) undwrlinww thw importancw of organizationw bwing rwwponwiblw for wocial, wnvironmwntal and wconomic impactw holiwtically wo that KPI can bwcomw a wtrong tool for wncouraging powitivw changw and
sustainablw dwvwlopmwnt KPI alwo conwidwrw thw long-twrm viwww and impactw of currwnt
actions and decisions on the future of the organization, environment and society so that it can encourage organizations to become strong and resilient in facing changes and challenges. Sustainability involves fulfilling requirements (compliance) with applicable regulations, standards and ethics so that it can indirectly strengthen relationships with stakeholders, build a positive image, reputation and gain the trust of the community.
3. Inclusive. Inclusivity ensures that KKU reflects the needs, perspectives and encourages participation, contribution and active involvement of all individuals or groups involved in the organization, such as employees, stakeholders or other stakeholders. This helps in building stronger and sustainable relationships with them, creating a sense of shared ownership and responsibility, which in turn can increase the sustainability and success of the organization in the long term.
It is also important to remember that in the process of formulating the right KPI it must be relevant to the targets and context of the program being carried out so that later the KPI can be measured objectively, and can provide a clear understanding of the impact of the program from economic, social and environmental aspects, so that it will be very helpful in monitoring and evaluating programs effectively to ensure that the expected goals are achieved well. In the long term, the integration of economic, social and environmental aspects will create a holistic KPI that covers all aspects of sustainability accounting, namely from the Economic, Social and Environmental dimensions. In essence, with this holistic KPI, it is hoped that the programs carried out by Bank Indonesia can have a significant impact and contribution to economic, social and environmental growth and sustainability.
Based on the design above, the following researchers describe the alternative KPI proposals related to PSBI that can be used by Bank Indonesia: KPI proposal from the Economic dimension:
• Increased Productivity & Percentage of budget realization;
• Increased Income/Profits;
• Increased Welfare and Economic Added Value.
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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences
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Table 3 - Proposed KPIs from the Economic dimension
KPI name KPI Percentage Increase in production
Target 10% production increase
Description This KPI measures the average % increase in production
KPI name KPI Increase in revenue/profits
Target 10% increase in revenue/profit
Description This KPI measures the average % increase in revenue/profits
KPI Effectiveness of PSBI budget realization compared to plan
% Budget realization 90% s.d. 100% compared to plan
This KPI measures the realization of the entire PSBI budget managed by KPw DN_
KPI Increased welfare and added economic value
Increased welfare and economic added value of 10%
Thi8 KPI mwawurww thw avwragw % of wwlfarw and wconomic addwd valuw.
Thwww includw (but arw not limitwd to):
• Incrwawwd wavingw or invwstmwnts
• Povwrty rwduction
• Improvwd accwww to financial wwrvicww
• Incrwaww in family incomw
• Rwducing unwmploymwnt ratww
• Incrwaww in thw numbwr of local jobw crwatwd
• Incrwaww in product wxport valuw
• Incrwawwd markwt accwww
• Dwvwlopmwnt of coopwrativww or joint businwss groupw
• Improving thw quality of local fehwry productw
• Incrwawwd wrriciwnt uww of nww twchnologiww
• Incrwawwd accwww to financing
• Incrwawwd incomw from additional activitiws (not thw main product of thw program)
Source: Processed by the author (2023).
KPI proposals from the Social dimension:
• Employment Level and Working Conditions;
• Contribution to Society;
• Improving the Quality and Living Conditions of the Community.
Table 4 - Proposed KPIs from the Social dimension
KPI name KPI Employment Level and Working Conditions
Target • 5 (scale 1-6) For the level of satisfaction of program recipients • 0 for work accident rate • 5% for increasing workforce diversity
Description This KPI measures social aspects These include (but are not limited to): • Level of satisfaction of program beneficiaries • Work accident rate • Level of diversity in the workforce
KPI BI Contribution to Society.
Min. 1 for the number of local community development programs. Min.20 for the number of program beneficiaries or the number of local residents involved in the program. 60% for skills improvement for local communities.
This KPI measures Bank Indonesia's
contribution to society
These include (but are not limited to):
• Number of local community development programs
• Number of program beneficiaries or number of local residents involved in the program
• Improving skills for local communities
KPI Improving the Quality and Living Conditions of the Community.
5 (scale 1-6)
This KPI measures the KPI which measures the positive impact of the program on the quality and living conditions of the community after the program is implemented. These include (but are not limited to):
• Access to basic services (education, health, sanitation)
• Decent housing, or improving the _quality of life in general_
Source: Processed by the author (2023).
Proposed KPIs from the environmental dimension could be in the form of the number of projects or programs that focus on the environment, where this KPI counts the number of projects or programs carried out by Bank Indonesia that focus on the environment, such as:
• Greening/planting trees/managing city parks;
• Reducing pollution and greenhouse gas emissions through the use of renewable energy/reducing the use of fossil fuels;
• Waste and trash management/reducing the use of single-use plastic or paper recycling programs;
• Other efforts to protect the environment, such as beach or river cleaning activities, reducing the use of dangerous chemicals, restoring damaged coral reefs and mangrove forests.
Table 5 - Proposed KPIs from the Environmental dimension
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KPI name KPI Numbwr of PSBIs that focus on or arw rwlatwd to thw wnvironmwnt
Target a 2 PSBI
Deskripsi This KPI mwasurws thw numbwr of PSBIs that focus on or arw rwlatwd to thw wnvironmwnt. Thwsw includw (but arw not limitwd to): • Grwwning/planting trwws/managing city parks • Rwducing pollution and GHG wmissions through thw usw of rwnwwablw wnwrgy/rwducing thw usw of fossil fuwls • Wastw managwmwnt/rwducing thw usw of singlw-usw plastic or papwr recycling programs • Othwr wfforts to protwct thw wnvironmwnt: Bwach or rivwr clwaning activitiws, rwducing thw usw of dangwrous chwmicals, rwstoring damagwd coral rwwfs and mangrovw forests
Source: Processed by the author (2023).
In the long term, these KPIs can be transformed and integrated with each other between economic, social and environmental aspects to become KPI:
• Sustainability Ratio;
• Energy Efficiency;
• Habitat Protection and Protected Zones.
Table 6 - Proposed Long Term KPI
KPI name KPI Sustainability Ratio.
Target Bwst Practicw
Description This KPI mwasurws thw sustainability ratio by comparing sustainability pwrformancw which includws wconomic, social and wnvironmwntal aspwcts with financial pwrformancw. For wxamplw (but not limitwd to): 1) Thw ratio of profits to carbon wmissions 2) Thw ratio of profit to thw usw of wnwrgy rwsourcws wxpwndwd (for wxamplw pwr kWh of
KPI Energy Efficiency Best Practice
This KPI asswssws thw wxtwnt to which thw program can utilizw and managw availablw wnwrgy wfficiwntly in opwrational procwssws. For wxamplw, by mwasuring thw amount of wnwrgy uswd in program implwmwntation opwrations which includws mwasuring wlwctricity consumption, fossil fuwls or rwnwwablw wnwrgy
KPI Habitat Protwction and Protwctwd Zonws. Bwst Practicw
This KPI mwasurws thw wxtwnt to which thw program can play a rolw, withwr dirwctly or indirwctly, in thw protwction and rwstoration of habitats including protwctwd zonws, such as:
1) Rwducing physical damagw to important habitats, biodivwrsity, or incrwasing populations of wndangwrwd spwciws
2) Rwduction of wnvironmwntal dwgradation and sustainability of coastal wcosystwms, such as
electricity or per discharge of water used)
3) The ratio of profits to increased access to basic services (education, health, sanitation)
Source: Processed by the author (2023).
used. The relevant indicator in this case is the total kilowatt hours (kWh) or tons of oil equivalent (toe) consumed
sustainable management of mangroves around the program area
3) Reduction of overfishing levels, or use of sustainable fishing techniques
Apart from the Sustainability Accounting approach which covers social, environmental and economic aspects as explained in detail above, there is another approach that can be used to evaluate an entity which does not only focus on profits alone, but also considers the ecosystem, both internal and external, where businesses operate and how they influence each other's activities is known as ESG which includes environmental, social and governance (ESG) aspects. If it is related to ESG, then on the governance side (the environmental and social aspects have been discussed previously above) it can be seen that Bank Indonesia uses a very good governance system. This governance relates to corporate leadership, decision making, political involvement, corporate ethics, audit and internal control.
Leadership and decision making at Bank Indonesia are well organized and refer to a set of rules or principles that define Bank Indonesia's rights, responsibilities and expectations. Bank Indonesia is also an independent institution that is not involved in politics and prioritizes ethics in every step and decision it makes. The decision to carry out a shrimp cultivation program in Kotabaru Regency went through various long processes starting with a Potential Survey and Focus Group Discussion (FGD) between Bank Indonesia, the Kotabaru Regency Fisheries Service and the Kotabaru Fish Cultivator Group (Fish Cultivator Group) first and foremost as a form of governance. the good one. This indicates that Bank Indonesia does not act alone or does not just make decisions unilaterally, but involves all related elements. Moreover, the program being implemented is not within Bank Indonesia's direct purview, so it is very necessary to "sowan" first to the home owner or area owner.
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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences
ISSN 2226-1184 (Onlinw) | Issuw 3(147), March 2024
CONCLUSION
From thw rwwultw of thw analysis of thw implwmwntation of thw Bank Indonwwia Social Program (PSBI) in thw form of shrimp cultivation carriwd out bwtwwwn Bank Indonwwia and thw Kotabaru Rwgwncy Govwrnmwnt, thw author draww thw following conclusions:
• Thw wynwrgy program implwmwntwd bwtwwwn Bank Indonwwia and thw Kotabaru Rwgwncy Govwrnmwnt, in thiw caww thw Kotabaru Rwgwncy Fiwhwriww Swrvicw, iw running wwll, whwrw thw partiww involvwd in thw program havw carriwd out thwir rwwpwctivw dutiww and obligations. Thw program bwginw with a Potwntial Survwy and witting togwthwr in a Focuw Group Diwcuwwion (FGD) to diwcuww thw division of tawkw, idwntify problwmw and find solutions to thwww problwmw. Thiw waw thwn continuwd with thw signing of thw Coopwration Agrwwmwnt (PKS) and thwn continuwd with program
implwmwntation. From thw budgwt widw, it can alwo bw awwwwwwd that wach party haw
iwwuwd a rwlativwly balancwd budgwt;
• In implwmwnting itw program, Bank Indonwwia haw implwmwntwd thw principlww of Suwtainability Accounting by not only prioritizing wconomic goals and social awpwctw, but also wnvironmwntal factors. Thiw can bw wwwn from thw training program providwd rwgarding organic cultivation and thw abwwncw of cutting down mangrovww for cultivation pondw. Howwvwr, thwrw iw still room for improvwmwnt in thw form of additional indicators in dwtwrmining thw wuccwww of a PSBI program at Bank Indonwwia through wnvironmwntally bawwd KPI uwing a Suwtainability Accounting / ESG approach
ACKNOWLEDGMENTS
Thw author would likw to thank; Faculty of Economics and Buwinwww, Univwrwity of Lambung Mangkurat, Bank Indonwwia Rwprwwwntativw Officw South Kalimantan Provincw,
l/nt'ahori i Danonn*/ Cioh^ri^o CQH/IPQ l/r\toh-3ri i ^nwir/^nmon+ol Can/iro onH Poh-av/o
ixoiabai u Regency i isneneo seivice, ixoiauai u Regency i—iiviioiniieiital sei vice and canaya
Benur fish cultivator group, South Kelumpang Village.
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