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All Journal Journal Research of Social Science, Economics, and Management
Nurhaliva Nurhaliva
Master of Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia
Environmental Science

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Implementation of Integrated Reporting Framework In Non-Profit Organization Nurhaliva Nurhaliva; Lilik Handajani; Ayudia Sokarina
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2315.009 KB) | DOI: 10.59141/jrssem.v2i03.260

Abstract

This study aims to implement the 2021 revision of IIRF in X non-profit organization. This research is qualitative research with an action research approach. The results of this study indicate that X non-profit organization is able to present <IR> based on the eight content elements of IIRF, although the information presented in <IR> is not fully presented in full because the adoption of directed <IR> in IIRF is still at an early stage. However, if the organization is consistent with presenting <IR>, there will be a gradual increase in the following years. This research is expected to provide additional guidance on how to apply IIRF as a guide for presenting <IR> for organization X and other non-profit organizations interested in implementing IIRF.
Co-Authors Ayudia Sokarina Lilik Handajani