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All Journal Journal of Humanities and Social Studies Community Development Journal: Jurnal Pengabdian Masyarakat
Sara Marlyn Paru
Universitas Cenderawasih
Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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IDENTIFIKASI BIAYA LINGKUNGAN SEBAGAI UPAYA EFISIENSI PENGELOLAAN LIMBAH DAN STRATEGI KEBERLANJUTAN USAHA PADA PABRIK TAHU DAN TEMPE SATRIA DI KABUPATEN JAYAPURA Juliana Waromi; Sara Marlyn Paru; Maylen Kambuaya; Hesty T. Salle; Klara Wonar; Angel Kamodi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Inpress Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.59024

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia dengan kontribusi sekitar 60% terhadap Produk Domestik Bruto (PDB) serta menyerap 97% tenaga kerja. Meskipun demikian, aktivitas UMKM, khususnya pada sektor industri pengolahan pangan seperti tahu dan tempe, juga berpotensi menimbulkan dampak negatif terhadap lingkungan akibat limbah yang dihasilkan dari proses produksi. Limbah cair dan padat yang tidak dikelola secara optimal dapat mencemari lingkungan dan berdampak pada masyarakat sekitar. Permasalahan utama yang dihadapi adalah masih terbatasnya pengetahuan pelaku usaha terkait pengelolaan limbah dan pencatatan biaya lingkungan secara sistematis. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan karyawan serta pemilik Pabrik Tahu dan Tempe Satria di Kabupaten Jayapura dalam mengidentifikasi dan menghitung biaya lingkungan sebagai upaya efisiensi limbah dan strategi keberlanjutan usaha. Metode yang digunakan adalah pendekatan partisipatif dengan tahapan observasi, pelatihan, dan pendampingan monitoring berkala. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra dalam mengidentifikasi aktivitas yang menimbulkan biaya lingkungan, serta kemampuan dalam mengklasifikasikan biaya lingkungan ke dalam biaya pencegahan, deteksi, kegagalan internal, dan kegagalan eksternal. Namun demikian, implementasi pencatatan biaya lingkungan masih belum dilakukan secara konsisten dan masih memerlukan pendampingan lanjutan. Kegiatan ini memberikan kontribusi dalam meningkatkan kesadaran dan kapasitas manajerial pelaku UMKM dalam pengelolaan limbah dan pencatatan biaya lingkungan, sehingga diharapkan dapat mendukung efisiensi operasional dan keberlanjutan usaha secara jangka panjang.
Analysis Of Sustainability Report Disclosure Based On GRI 2021 Standards At BCA Bank In 2023-2024 Hesty T Salle; Sara Marlyn Paru
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12752

Abstract

This study proposes an analysis of sustainability reporting by Bank BCA, focusing on the Global Reporting Initiative (GRI) standards as the main framework. Sustainability reports that combine financial and non-financial information are crucial for companies to communicate their economic, social and environmental impacts to stakeholders and gain legitimacy. The purpose of this study is to evaluate the extent to which Bank BCA has disclosed sustainability information in accordance with GRI standards, which will provide insights for interested parties regarding the implementation of GRI standards in the Indonesian banking sector. The results show that Bank BCA has implemented sustainability reporting for the 2022–2024 period with high consistency and an upward trend from year to year. In terms of GRI 2 (General Disclosure), BCA achieved fully applied status, thereby strengthening its legitimacy through transparent governance and strategies. GRI 200 (Economic Performance) was in the well applied category with contributions to the creation and distribution of sustainable economic value as a manifestation of the profit dimension. GRI 300 (Environmental Performance) shows a commitment to the planet dimension through recycling initiatives, although there is still room for improvement in the details of waste management, while GRI 400 (Social Performance) is in the well applied to fully applied category with a focus on employee welfare, financial literacy, and social contribution as a manifestation of the people dimension. Overall, the results of this study are in line with the Triple Bottom Line principle and legitimacy theory, and show that the disclosure of sustainability reports not only complies with Law No. 40/2007 and POJK No. 51/2017, but also strengthens employee trust, customer loyalty, and BCA's reputation as a bank committed to sustainability.
Co-Authors Angel Kamodi Hesty T Salle Hesty T. Salle Juliana Waromi, Juliana Maylen Kambuaya Wonar, Klara