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TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE Alinsari, Natasia; Davianti, Arthik
Research In Management and Accounting (RIMA) Vol. 5 No. 1 (2022): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i1.3845

Abstract

One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements. BUMN, as a business unit owned by the Government of Indonesia, has a unique role as an agent of development based on the concept of sustainable development. For a corporation in the mining industry, the task is particularly difficult. The integration of a state-owned company's idea of sustainable development, including actions stated in the disclosures, is investigated in this study. Observational data in this study are narrative disclosures presented in the Company's sustainability report from 2007 to 2018. This study applies qualitative content analysis techniques. The results presented are the initial results of the analysis conducted. The results revealed that as a state-owned company, the Company exhibited the concept of sustainable development as a basis for presenting sustainability reports that showed economic performance, social responsibility, and the environment. Disclosure of environmental and social performance has a larger portion than economic performance. Observation companies prioritize environmental preservation and social aspects, including human rights, labor, product responsibility, and society in carrying out corporate activities.
MINAT MAHASISWA DAN SERTIFIKASI PROFESI Arnova, Monique; Davianti, Arthik
Perspektif Akuntansi Vol 6 No 3 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i3.p1-21

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui peran dari perencanaan karir terhadap minat mahasiswa mengambil sertifikasi, mengidentifikasi macam-macam sertifikasi profesi yang diminati mahasiswa, serta mengetahui peran program studi dalam mendukung sertifikasi profesi. Penelitian ini juga memberikan pertimbangan bagi mahasiswa untuk mengembangkan karir dengan sertifikasi profesi. Penelitian ini dilakukan di Program Studi Akuntansi FEB UKSW. Metode pengumpulan data dalam penelitian ini menggunakan mixed method melalui pembagian kuesioner kepada 100 mahasiswa dan dilanjutkan dengan wawancara 12 responden. Hasil penelitian menunjukan mahasiswa memiliki minat pada sertifikasi CPA dan CIA untuk sertifikasi di bidang akuntansi, serta sertifikasi bidang IT untuk sertifikasi di luar pendidikan mereka. Program studi berperan mendukung mahasiswa mengambil sertifikasi, baik dari segi kualitas pembelajaran, kerjasama dengan lembaga sertifikasi, serta sosialisasi yang diadakan. Mahasiswa memandang sertifikasi memberikan nilai tambah untuk karir mereka. Meskipun demikian, sebagian besar mahasiswa belum mempersiapkan diri mengambil sertifikasi karena ketidakpastian rencana karir, rendahnya niat belajar, dan kurangnya informasi yang diperoleh.
An Analysis of Communication Strategies of Salatiga Municipality on Instagram during the Covid-19 Pandemic Lina Sinatra Wijaya; Izak Y. M. Lattu; Arthik Davianti
Jurnal The Messenger Vol. 14 No. 2 (2022): May-August
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/themessenger.v14i2.5135

Abstract

Introduction: Covid-19 cases in Indonesia reached their peak in mid-June 2021. The peak has caused all city governments in Indonesia to provide accurate and reliable information for all the citizens in tackling the spread of the virus. Salatiga is one of the city governments that successfully handled this condition. Therefore this study will analyze the communication strategies the Salatiga City Government used to disseminate information to the public via Instagram.Methods:This study uses a qualitative analysis approach to assess the content of the text data and information related to coronavirus published on the Instagram of Salatiga Municipality, called: @humaskotasalatiga.Findings: This study found that in implementing the strategies, the Salatiga City Government used six principles of System Theory: system transformation, openness, interdependence, negative entropy, equifinality, and requisite variety. This study also recommends that the Salatiga City Government communicate information clearly and honestly, organize information management for government leaders and government officials to provide the most up-to-date information, and construct comprehensive governmental health risk communication systems.Originality: Many studies have been done on communication strategies by Salatiga Municipality. However, no study analyzes the communication strategies used by Salatiga Municipality, primarily through Instagram, during the pandemic. Therefore, this study analyzes how Salatiga Municipality the communication strategies through Instagram.