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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Manajemen dan Ekonomi Jurnal Ilmiah Dan Karya Mahasiswa
Veren Putri Shamaya
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Penelitian Ekonomi Akuntansi (JENSI)

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Keterlibatan Pemangku Kepentingan dalam Laporan Keberlanjutan PT Pertamina Berbasis GRI Standar 2021 Veren Putri Shamaya; Alhabsyi, Amru; Maria Yovita R Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10657

Abstract

This study aims to analyze stakeholder engagement in the preparation of PT Pertamina's sustainability report based on the GRI 2021 standards. The method used is descriptive qualitative research utilizing secondary data from PT Pertamina's 2023 sustainability report, analyzed based on GRI 2-29 disclosure. The results show that PT Pertamina involves various stakeholders, including shareholders, customers, employees, regulators, and communities, through active dialogue, routine reporting, surveys, and specific programs. This engagement enhances transparency, credibility, and sustainability performance while building public trust and minimizing operational risks. This study is limited to data from 2023 and does not include direct interviews with stakeholders, which restricts a comprehensive representation of their perspectives. Future research is recommended to analyze data over multiple years, include direct stakeholder interviews, and explore other reporting frameworks to broaden insights and provide more comprehensive recommendations
Co-Authors Achmad Sofyan Alhabsyi, Amru Arswarani Leonica Hwihanus Hwihanus Maria Yovita R Pandin Sabrina Nova Ashara Salsabila Aprilia Tri Ratnawati