Dataset on stakeholder, compliance, economic, and accounting readiness for non-forwarding export of plantation commodities in archipelagic regions
Description
This dataset is prepared as part of a data article intended for publication in the journal Data in Brief. This dataset describes the conditions of stakeholders, compliance, economics, and accounting in non-forwarding export activities of plantation commodities in island regions, focusing on six locations in Maluku Province, Indonesia (L1–L6). Data were collected through interviews, field observations, and document review in 2025, employing source triangulation to ensure consistency. The dataset includes four main variable groups: stakeholder, compliance, economic, and accounting. Each group is operationalized through various indicators according to the perspectives of stakeholder theory, compliance theory, regional economic development, and accounting. Indicators are measured using a categorical scoring system (0, 1, 2, and not available) and are accompanied by qualitative descriptions and data sources. The stakeholder component covers identification, involvement, communication, and policies, while the compliance component includes regulatory adherence, monitoring, training, and enforcement mechanisms. The economic component addresses infrastructure, labor, income, and sectoral characteristics, while the accounting component focuses on revenue recognition, inventory risks, and financial reporting practices. This dataset highlights variations across locations in stakeholder involvement, regulatory practices, logistical challenges, and accounting readiness, reflecting the complexity of managing agribusinesses in island regions. It can be used for comparative analysis, indicator development, and methodology replication, particularly in the context of agribusinesses in geographically fragmented areas.