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All Journal International Journal of Trends in Accounting Research Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat
Adinda Khairunnisyah Fadhila
Universitas Muhammadiyah Riau
Religion Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Implementation of GRI Standard in Sustainability Reports in Technology Sector Companies Adinda Khairunnisyah Fadhila; Barnard Defano Putra; Cellien Patricia
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1276

Abstract

This study aims to analyse the application of the GRI Standards: Foundation 2021 by technology companies listed on the Indonesia Stock Exchange in 2024. The background of this research is based on the increasing demand for transparency in sustainability reporting, particularly in the technology sector, which has complex environmental and social impacts. The research method used is a descriptive qualitative approach with content analysis of company sustainability reports that refer to the GRI Standards. The results of the study show that, in general, companies have adopted GRI 1 at a fairly good level, especially in fulfilling the main concepts and reporting principles. However, there are still limitations in the consistency of claims regarding the use of standards, the depth of disclosure, and a low rate of external assurance implementation. These findings indicate that sustainability reporting in the technology sector remains largely structural and needs strengthening to become more substantive.
Pengelolaan Kebun Toga oleh Mahasiswa KKN Untuk Optimalisasi Lahan dan Edukasi Masyarakat di Kelurahan Tampan Kecamatan Payung Sekaki Adinda Khairunnisyah Fadhila; Anitya Argiyanti; Okta Triandy; Fauzan Azim; Naina Azzahra Herman; Rara Baitul Yuli Aprian; Rangga Wira Perbata; Rizky Nanda Saputra; Putri Intan Rahmayanti; firman Goliath Ardyna Siregar; Eva Nava Sari Siadari; Nesa Mutia Rani; Marsiti Jalianti Samosir; Fikri Haikal; Dina Yulia Arda; Muhammad Yudi Aldian; Rezeki Rezeki; Candra Budi Setiawan; Sardinal Saputra; Overnandes Overnandes; Very Edward Charles Sagala; Natasha Taqwa Sahara; Sri Sukma Anriyana; Sri Hilma Siregar; Surya Darma; Hermayeni Hermayeni
Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat Vol 4, No 2 (2025): September
Publisher : CV Litera Inti Aksara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61813/jlppm.v4i2.222

Abstract

Masyarakat Kelurahan Tampan, Kecamatan Payung Sekaki, masih menghadapi keterbatasan pemanfaatan lahan kosong serta rendahnya pengetahuan mengenai pelestarian tanaman obat keluarga (TOGA). Permasalahan ini berdampak pada kurangnya kesadaran dalam menjaga kemandirian kesehatan berbasis bahan alami. Program pengabdian melalui KKN Universitas Muhammadiyah Riau 2025 kelompok 10 di RT 04 RW 03 bertujuan meningkatkan kesadaran, keterampilan, dan kontribusi warga dalam mengelola kebun TOGA secara berkelanjutan. Metode yang digunakan meliputi diskusi, workshop pembuatan media tanam, serta praktik penanaman langsung oleh mahasiswa selama 20 hari dengan tanaman seperti jahe, kunyit, sereh, lengkuas, cabai, daun mint, lidah buaya, pepaya madu, dan jeruk nipis. Finishing kegiatan ditandai dengan pembuatan pojok informasi TOGA sebagai sarana literasi kesehatan. Evaluasi dilakukan melalui observasi dan wawancara, yang memperlihatkan antusiasme warga serta peningkatan kepedulian terhadap pelestarian TOGA. Dampak kegiatan tidak hanya mengoptimalkan lahan kosong menjadi produktif dan edukatif, tetapi juga memperkuat kesadaran masyarakat untuk memanfaatkan tanaman obat keluarga sebagai upaya menjaga kemandirian kesehatan. Kendala berupa gangguan hewan ternak warga diatasi dengan pemasangan pagar dan waring agar kebun tetap terjaga.
Co-Authors Anitya Argiyanti Barnard Defano Putra Candra Budi Setiawan Cellien Patricia Dina Yulia Arda Eva Nava Sari Siadari Fauzan Azim Fikri Haikal firman Goliath Ardyna Siregar Hermayeni Hermayeni Marsiti Jalianti Samosir Muhammad Yudi Aldian Naina Azzahra Herman Natasha Taqwa Sahara Nesa Mutia Rani Okta Triandy Overnandes Overnandes Putri Intan Rahmayanti Rangga Wira Perbata Rara Baitul Yuli Aprian Rezeki Rezeki Rizky Nanda Saputra Sardinal Saputra Sri Hilma Siregar Sri Sukma Anriyana Surya Darma Very Edward Charles Sagala