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Annisa Nabila Hasan
Universitas Padjadjaran

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Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Pimpinan, dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Barang Milik Pemerintah Daerah Shalma Asfarina; Ivan Yudianto; Annisa Nabila Hasan
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1216

Abstract

Urgensi penelitian adalah akuntabilitas pengelolaan barang milik daerah Yng merupakan aspek krusial dalam mewujudkan tata kelola pemerintahan yang transparan dan bertanggung jawab di pemerintah Kota Bandung. Penelitian bertujuan menganalisis pengaruh kompetensi sumber daya manusia, komitmen pimpinan, dan pemanfaatan teknologi informasi terhadap peningkatan akuntabilitas pengelolaan aset daerah secara efektif, efisien, serta berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, komitmen kepemimpinan, dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan BPK di pemerintah Kota Bandung. Dengan menggunakan pendekatan kuantitatif dengan metode survei, data dikumpulkan dari 62 responden di 31 organisasi aparatur daerah sampel penelitian diambil dengan menggunakan teknik sensus sampling. Data dianalisis menggunakan statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan komitmen kepemimpinan memiliki pengaruh positif terhadap akuntabilitas pengelolaan BPK, sedangkan pemanfaatan teknologi informasi tidak menunjukkan pengaruh positif. Model tersebut menjelaskan 37% variasi dalam akuntabilitas, menunjukkan bahwa faktor-faktor lain di luar model juga memengaruhi akuntabilitas pengelolaan BPK.
Assessing Climate-Related Financial Disclosure Based on The TCFD Framework at Padjadjaran University Ridha Fiharani Abdillah; Arie Pratama; Annisa Nabila Hasan
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1265

Abstract

The urgency of this research is to assess climate-related financial disclosure based on the Task Force on Climate-related Financial Disclosures at Universitas Padjadjaran to ensure transparency, effective risk mitigation, and institutional readiness in addressing climate change impacts .Climate change creates various risks and opportunities that affect not only the business sector but also public institutions, including higher education institutions. Climate-related risks may influence operational sustainability, asset management, and long-term financial stability, thereby requiring a structured disclosure framework to support transparent and systematic reporting. This study aims to develop a climate-related financial disclosure framework for Padjadjaran University based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). This study employs a qualitative approach using an exploratory and action research design, with Padjadjaran University as the unit of analysis. Data were collected through document analysis and semi-structured interviews with stakeholders involved in sustainability management, selected using purposive sampling. The instruments included document review guidelines and interview protocols, and the data were analyzed using qualitative content analysis by mapping findings into the four core pillars of the TCFD framework: governance, strategy, risk management, and metrics and targets. The results indicate that although various sustainability initiatives have been implemented, climate-related information remains fragmented and has not been integrated into a structured disclosure framework. This study proposes a TCFD-based disclosure format that integrates governance, strategy, risk management, and measurable indicators. The findings provide practical implications by offering a structured guideline to improve transparency, support risk-based decision-making, and strengthen institutional accountability, and the framework can be adapted by other higher education institutions in developing more comprehensive climate-related reporting practices. The urgency of this research is to assess climate-related financial disclosure based on the Task Force on Climate-related Financial Disclosures at Universitas Padjadjaran to ensure transparency, effective risk mitigation, and institutional readiness in addressing climate change impacts .Climate change creates various risks and opportunities that affect not only the business sector but also public institutions, including higher education institutions. Climate-related risks may influence operational sustainability, asset management, and long-term financial stability, thereby requiring a structured disclosure framework to support transparent and systematic reporting. This study aims to develop a climate-related financial disclosure framework for Padjadjaran University based on the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). This study employs a qualitative approach using an exploratory and action research design, with Padjadjaran University as the unit of analysis. Data were collected through document analysis and semi-structured interviews with stakeholders involved in sustainability management, selected using purposive sampling. The instruments included document review guidelines and interview protocols, and the data were analyzed using qualitative content analysis by mapping findings into the four core pillars of the TCFD framework: governance, strategy, risk management, and metrics and targets. The results indicate that although various sustainability initiatives have been implemented, climate-related information remains fragmented and has not been integrated into a structured disclosure framework. This study proposes a TCFD-based disclosure format that integrates governance, strategy, risk management, and measurable indicators. The findings provide practical implications by offering a structured guideline to improve transparency, support risk-based decision-making, and strengthen institutional accountability, and the framework can be adapted by other higher education institutions in developing more comprehensive climate-related reporting practices.
Analisis Pengungkapan Laporan Keberlanjutan Yayasan Bina Swadaya Tahun 2020–2024 Berdasarkan GRI Standar 2021 Rahmawati Rahmawati; Arie Pratama; Annisa Nabila Hasan
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1266

Abstract

Urgensi penelitian ini terletak pada pentingnya mengevaluasi tingkat kesesuaian pengungkapan laporan keberlanjutan Yayasan Bina Swadaya periode 2020–2024 berdasarkan Global Reporting Initiative guna meningkatkan transparansi, akuntabilitas, dan kualitas pelaporan keberlanjutan organisasi. Pelaporan keberlanjutan merupakan instrumen penting dalam meningkatkan transparansi dan akuntabilitas organisasi kepada para pemangku kepentingan, namun kajian pada sektor nirlaba di Indonesia masih terbatas. Penelitian ini bertujuan untuk menganalisis dan membandingkan pengungkapan laporan keberlanjutan pada Yayasan Bina Swadaya sebagai objek penelitian, dengan sampel berupa laporan keberlanjutan periode 2020–2024 yang dipublikasikan oleh organisasi tersebut di Indonesia. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui studi dokumentasi dan wawancara sebagai triangulasi data. Instrumen penelitian berupa indeks pengungkapan berdasarkan Standar Global Reporting Initiative 2021, yang dianalisis menggunakan teknik analisis isi untuk mengevaluasi tingkat kesesuaian dan kualitas pengungkapan pada dimensi ekonomi, lingkungan, dan sosial. Hasil penelitian menunjukkan bahwa dimensi sosial menjadi aspek paling dominan, sementara tingkat pengungkapan masih bervariasi antar periode dan belum sepenuhnya sistematis, terutama setelah transisi standar pelaporan. Temuan ini mengindikasikan bahwa kapasitas organisasi, perubahan standar, dan ketersediaan data memengaruhi kualitas pelaporan. Implikasi penelitian menunjukkan perlunya penguatan sistem pelaporan yang lebih terstruktur, berbasis data kuantitatif, dan selaras dengan standar untuk meningkatkan kredibilitas laporan keberlanjutan pada organisasi nirlaba. Penelitian selanjutnya disarankan untuk memperluas objek pada organisasi nirlaba lain atau menggunakan periode yang lebih panjang.