Digitalisasi, Pengendalian Internal, dan CSR dalam Penguatan Kapasitas Perempuan untuk Hilirisasi Berkelanjutan Industri Rokok di Bojonegoro

Authors

  • Irda Agustin Kustiwi Universitas 17 Agustus 1945 Surabaya
  • Dewi Sutjahyani Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.61132/anggaran.v4i3.2632

Keywords:

Digitalization Access, Internal Control, Sustainable Development, Women's Capacity, Women's Empowerment

Abstract

Digital transformation, internal control, and corporate social responsibility (CSR) have become increasingly important in strengthening women's capacity to participate in sustainable industrial development. The cigarette industry in Bojonegoro has an important economic and employment role, including for women who are involved in production, administration, supporting activities, and household-based economic activities. However, women's capacity to contribute to sustainable downstream industrial development may still be constrained by limited access to digital technology, inadequate internal control practices, and CSR programs that have not fully integrated women's empowerment. This study aims to analyze the role of digitalization, internal control, and CSR in strengthening women's capacity to support sustainable downstream development in the cigarette industry in Bojonegoro. The study employs a quantitative research design using a survey approach. Primary data are collected through structured questionnaires distributed to women involved in or associated with the cigarette industry in Bojonegoro. The data are analyzed using descriptive statistics and multiple linear regression to examine the partial and simultaneous effects of digitalization, internal control, and CSR on women's capacity. The findings are expected to demonstrate that digitalization contributes to improving women's access to information, skills, markets, and work processes; effective internal control strengthens participation, accountability, and organizational capacity; and CSR provides social and economic support that enhances women's opportunities for empowerment. The simultaneous integration of these three factors is expected to provide a stronger contribution to women's capacity than relying on a single intervention. The study implies that sustainable downstream industrial development should adopt an inclusive approach that integrates digital capability, effective internal governance, and gender-responsive CSR. The findings are expected to provide practical recommendations for industry, government, and other stakeholders in designing policies and empowerment programs that position women as active contributors to sustainable industrial development.

Downloads

Download data is not yet available.

References

Abdelwahed, N. A. A., Bano, S., Al Doghan, M. A., Aljughiman, A. A., & Soomro, N. S. B. A. (2025). Empowering women through digital technology: Unraveling the nexus between digital enablers, entrepreneurial orientation and innovations. Equality, Diversity and Inclusion: An International Journal, 44(5), 602–626. https://doi.org/10.1108/EDI-02-2024-0072

Alam, K., Ali, M. A., Erdiaw-Kwasie, M. O., Murray, P. A., & Wiesner, R. (2022). Digital transformation among SMEs: Does gender matter? Sustainability, 14(1), 535. https://doi.org/10.3390/su14010535

Azzami, Y., & Amzile, R. (2026). Association between internal control and sustainability reporting: A systematic exploratory literature review. International Journal of Accounting, Finance, Auditing, Management and Economics.

Balasubramanian, P., Ibanez, M., Khan, S., & Sahoo, S. (2024). Does women's economic empowerment promote human development in low- and middle-income countries? A meta-analysis. World Development, 178, 106588. https://doi.org/10.1016/j.worlddev.2024.106588

Basheer, M. F., Ul Hameed, W., Al Zarooni, M. I. M. A., Raoof, R., & Sattar, J. (2022). Role of corporate social responsibility, management practices, organizational behavior in social equity with mediating role of women empowerment: A study of the Islamic banking sector of South Punjab. Frontiers in Psychology, 13, 926169. https://doi.org/10.3389/fpsyg.2022.926169

Chhaparia, P., & Jha, M. (2023). Corporate social responsibility and women's empowerment: Evidence from India. International Journal of Indian Culture and Business Management, 29(1), 65–80. https://doi.org/10.1504/IJICBM.2023.130925

Dorfleitner, G., & Nguyen, Q. A. (2024). Mobile money for women’s economic empowerment: The mediating role of financial management practices. Review of Managerial Science, 18, 1807–1836. https://doi.org/10.1007/s11846-022-00564-2

Fernández-Muiños, M., Money, K., Saraeva, A., Garnelo-Gomez, I., & Vazquez-Suarez, L. (2022). “The ladies are not for turning”: Exploring how leader gender and industry sector influence the corporate social responsibility practices of franchise firms. Heliyon, 8(11), e11930. https://doi.org/10.1016/j.heliyon.2022.e11930

Harasheh, M., & Provasi, R. (2023). A need for assurance: Do internal control systems integrate environmental, social, and governance factors? Corporate Social Responsibility and Environmental Management, 30(1), 384–401. https://doi.org/10.1002/csr.2361

Huang, P., Jiao, Y., & Li, S. (2022). Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China. International Journal of Accounting Information Systems, 45, 100558. https://doi.org/10.1016/j.accinf.2022.100558

Islamiah, R. L., & Faruq, F. (2024). Statistical analysis of work-life balance and job satisfaction: An empirical study of female employees in the cigarette industry. Indonesian Journal of Islamic Psychology, 6(2), 176–192. https://doi.org/10.18326/ijip.v6i2.3496

Khandelwal, R., & Priya, A. (2024). Digital transformation to spur women empowerment in MSMEs: A case study approach. ShodhKosh: Journal of Visual and Performing Arts, 5(1), 1735–1744. https://doi.org/10.29121/shodhkosh.v5.i1.2024.1605

Mogaji, E., Hinson, R. E., Nwoba, A. C., & Nguyen, N. P. (2021). Corporate social responsibility for women's empowerment: A study on Nigerian banks. International Journal of Bank Marketing, 39(4), 516–540. https://doi.org/10.1108/IJBM-04-2020-0195

Reig-Aleixandre, N., García-Ramos, J. M., & De la Calle-Maldonado, C. (2023). Gender differences in professional social responsibility: Are women more responsible at work than men? Frontiers in Psychology, 14, 1049389. https://doi.org/10.3389/fpsyg.2023.1049389

Szalkowski, G. A., & Johansen, C. (2024). Defining and measuring the effects of digital technologies on social sustainability: A systematic literature review. Sustainable Development, 32(3), 1678–1699. https://doi.org/10.1002/sd.2741

Tichenor, J., Green, A., West, J., & Croom, R. (2022). Moving beyond the business case for female leaders: A longitudinal panel study of the impact of female leadership on corporate social responsibility. Business and Society Review, 127(3), 639–661. https://doi.org/10.1111/basr.12287

Uduji, J. I., Okolo-Obasi, E. N., & Asongu, S. A. (2023). Oil extraction and gender equality for social equity: The role of corporate social responsibility in Nigeria's coastal communities. Resources Policy, 81, 103346. https://doi.org/10.1016/j.resourpol.2023.103346

Velte, P. (2025). Board gender diversity and corporate social responsibility: A literature review on critical mass theory and research recommendations. Sustainable Development, 33(S1), 1233–1248. https://doi.org/10.1002/sd.70071

Wisadirana, D., Kurniawan, R., & Umanailo, M. C. B. (2023). Gender role in the household of women productive workers: Case study of households of women workers in the cigarette industry Wagir District, Malang Regency, Indonesia. Journal of Pharmaceutical Negative Results, 14(2), 3100–3107. https://doi.org/10.47750/pnr.2023.14.02.364

Yarram, S. R., & Adapa, S. (2021). Board gender diversity and corporate social responsibility: Is there a case for critical mass? Journal of Cleaner Production, 278, 123319. https://doi.org/10.1016/j.jclepro.2020.123319

Downloads

Published

2026-09-18

How to Cite

Irda Agustin Kustiwi, & Dewi Sutjahyani. (2026). Digitalisasi, Pengendalian Internal, dan CSR dalam Penguatan Kapasitas Perempuan untuk Hilirisasi Berkelanjutan Industri Rokok di Bojonegoro. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 4(3), 457–471. https://doi.org/10.61132/anggaran.v4i3.2632

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.