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All Journal JEBD Jurnal Sistem Informasi, Akuntansi dan Manajemen
Muhammad Ridho
Universitas Muhammadiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Analisis Pengungkapan Sustainabilty Report Berdasarkan Standar GRI 400 Pada Sektor Properti Rafil Rafil; Muhammad Ridho; Kornella Kitty Sitanggang
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1267

Abstract

This study aims to analyze sustainability report disclosures based on the GRI 400 standards in property sector companies listed on the Indonesia Stock Exchange. The study used content analysis of sustainability reports for the 2024 period. Disclosure levels were measured using the GRI 400 disclosure index, which covers 36 social aspect indicators. The results show that property sector companies, on average, disclose only 28% of the GRI 400 indicators. A minimum value of 0 indicates that some companies do not disclose social aspects at all, while a maximum value of 0.75 indicates that no company has fully disclosed all GRI 400 indicators. Furthermore, a standard deviation value of 0.26 indicates significant variation in disclosure across companies. These findings indicate that social aspect disclosure practices in property sector companies' sustainability reports are still uneven and incomplete. Increased corporate commitment and a strengthened role of regulators are needed to encourage sustainability reporting in accordance with Global Reporting Initiative standards.
Penerapan Analisis SWOT Untuk Pengembangan Strategi Pemasaran UMKM Ayam Penyet Bang Iwan Nanda Ismail Hasan; Barnard Defano Putra; Muhammad Zahran Sulthon; Muhammad Ridho; Rafil .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study analyzes the internal and external conditions of the Ayam Penyet Bang Iwan MSME in Pekanbaru and formulates marketing strategies using SWOT analysis. The research employs a qualitative approach with a case study design; informants were selected purposively (the owner, employees, and customers). Data were collected through in-depth interviews, observation, and documentation, validated through source and method triangulation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The results indicate that the main strengths include raw material quality, lower prices, good relationships with suppliers, and an online application rating above 4.7/5; the weaknesses include a less strategic location, limited dining and parking space, and limited human resources. The greatest opportunities stem from leveraging food delivery platforms (Gojek/Grab/ShopeeFood), which contribute more than 80% of revenue, and an still-open market, while the main threats are competitors offering very low prices and fluctuations in raw material costs. The priority strategy lies in the S–T quadrant: maintaining product quality and taste consistency to sustain customer loyalty, strengthening supply efficiency through supplier negotiations, and improving service and parking management to enhance competitiveness.
Co-Authors Barnard Defano Putra Kornella Kitty Sitanggang Muhammad Zahran Sulthon Nanda Ismail Hasan Rafil . Rafil Rafil