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All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Aplikasi Bisnis BALANCE Jurnal Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance Jurnal Geuthee ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ardiami, Kinanthi Putri
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Pemberdayaan UMKM melalui Pendampingan Penyusunan Laporan Keberlanjutan: Pendekatan Partisipatif dalam Meningkatkan Daya Saing Berkelanjutan: Indonesia Laksmi, Ayu Chairina; Tumewang, Yunice Karina; Ardiami, Kinanthi Putri; Tatik; Wicaksono, Aditya Pandu; Octavio, Muhammad Fadhly Rizky; Mustofa , Ikrom
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 08, Issue 1, Maret 2026
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol8.iss1.art2

Abstract

Sustainability issues have become a central concern in contemporary business practices, including within the Micro, Small, and Medium Enterprises (MSMEs) sector, driven by increasing stakeholder demands for environmental, social, and governance (ESG) performance. Brownies Cinta MSME, as a rapidly growing enterprise in Indonesia, demonstrates significant economic potential but faces challenges related to production waste management, energy consumption, and social responsibility. To date, the enterprise has not developed a sustainability report as a formal instrument to measure and communicate its sustainability performance. This community engagement initiative aims to enhance the capacity of Brownies Cinta MSME to understand and prepare a sustainability report based on the Global Reporting Initiative (GRI) Standards. The program employed a collaborative approach through online training and mentoring involving the MSME partner and the University of Southampton. Data were collected using a triangulation method, combining questionnaires, in-depth interviews, direct observation, and Focus Group Discussions (FGDs), with a particular emphasis on environmental (GRI 300) and social (GRI 400) aspects. The data were analyzed using descriptive and qualitative approaches within the GRI framework, complemented by a materiality assessment to identify the most relevant sustainability issues. The results indicate an improvement in the partner’s understanding of sustainability practices and the successful development of a draft sustainability report aligned with GRI Standards. This initiative is expected to support the implementation of sustainable business practices and strengthen MSMEs’ transparency and accountability toward their stakeholders.
Co-Authors Aditya Pandu Wicaksono Ash Shidiqie, Jannahar Saddam Ayu Chairina Laksmi, Ayu Chairina Faaza Fakhrunnas Fitriningsih, Amelia Fitriyani, Yeni Heri Sudarsono Ikawati, Retty Ikrom Mustofa Ivana Ardelia Rhomandhonna Lestari, Ajeng Dewi MB Hendrie Anto Miftakhul Khasanah Muhammad Fadhly Rizky Octavio Perdana, Rifqi Setya Pradana, Rifandi Argi Rahmi, Asri Noer Rusny Istiqomah Sujono Sigit Handoyo, Sigit Siti Aisiyah Suciningtias TATIK Tumewang, Yunice Karina Yuastin, Veranica