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All Journal JURNAL PENDIDIKAN TAMBUSAI GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan
Nastiti, Kinanti
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Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENYUSUNAN LAPORAN KEBERLANJUTAN BERDASARKAN PERATURAN OTORITAS JASA KEUANGAN NO. 51 TAHUN 2017 PADA PT. BPR SURYA ARTHA UTAMA PERSERODA SURABAYA Nastiti, Kinanti; Bayangkara, I. B. Ketut
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 1 (2024): 2024 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i1.272

Abstract

In order to make sure that PT. BPR Surya Artha Utama Perseroda Surabaya complies with Financial Services Authority (OJK) Regulation No. 51/POJK.03/2017, which is about sustainable finance, this study aims to evaluate how the company creates its sustainability reports. Data was gathered via in-depth interviews, document analysis, and direct observation; the research employs a qualitative approach, particularly a case study technique. The findings reveal that PT. BPR Surya Artha Utama has not fully integrated environmental sustainability reporting. There remains a gap in comprehensive mapping and reporting on environmental impacts such as waste management, energy use, and emission reduction efforts. These environmental aspects are crucial for comprehensive sustainability reporting as per GRI guidelines. In conclusion, PT. BPR Surya Artha Utama has shown significant progress in economic and social sustainability reporting in line with OJK Regulation No. 51/2017 and GRI guidelines. To achieve full compliance and enhance the quality of its sustainability reporting, the company needs to expand its reporting scope to include environmental aspects. These steps are essential to ensure that the resulting reports not only comply with regulations but also provide a clear and accurate portrayal of the company's overall sustainability performance.
Penerapan Akuntansi Keberlanjutan dalam Menunjang Aspek Sumber Daya Manusia, Dampak Sosial dan Ekonomi Pada PT. BPR Surya Artha Utama Perseroda N, Yohana Sugianti; Oktaviani, Glorya; Nastiti, Kinanti; Pandin, Maria Yovita
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12280

Abstract

Penelitian ini dilakukan bertujuan untuk menunjukkan bagaimana penerapan akuntansi keberlanjutan terhadap sumber daya manusia, dampak sosial dan ekonomi pada PT. BPR Surya Artha Utama Perseroda. Penerapan akuntansi keberlanjutan sangat penting bagi setiap perusahaan dimana akuntansi keberlanjutan digunakan untuk membantu perusahaan menjadi lebih sustainable. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data menggunakan metode wawancara. Studi ini berfokus pada penerapan akuntansi keberlanjutan untuk perusahaan jasa milik daerah. Hasil penelitian ini menyimpulkan bahwa penerapan akuntansi keberlanjutan pada perusahaan bank milik daerah positif signifikan.
Co-Authors Bayangkara, I. B. Ketut N, Yohana Sugianti Oktaviani, Glorya Pandin, Maria Yovita