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p-Index From 2021 - 2026
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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Ilmu Kesehatan
I Dewa Ayu Eka Pertiwi
Universitas Warmadewa
Economics, Econometrics & Finance Public Health Social Sciences

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Analisis Sustainability Reporting Sebelum dan Sesudah Penerapan Standar Global Reporting Initiative (GRI) 2021 I Dewa Ayu Eka Pertiwi; Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6185

Abstract

This research aims to analyze the extent to which changes in the Global Reporting Initiative (GRI) standards can enhance the information disclosed in sustainability reporting. The sampling method employed was purposive sampling, and the data were analyzed using content analysis, with a score assigned to each item. Initially, the study focused on analyzing sustainability reporting from companies in the Oil, Natural Gas, and Coal sectors. However, data collection revealed that in 2021, many companies in these sectors were still adapting to the changes in standards, with only PT Indo Tambangraya Megah Tbk (ITMG), operating in the Coal sector, meeting the research criteria. The results demonstrated an increase in the number of items disclosed in ITMG's Sustainability Reporting prior to and following the implementation of the 2021 GRI Standards. This increase can be attributed to several changes in the requirements for "items that must be disclosed without exception" in the General Disclosure Standard (GRI 2) and the existence of Sector Standards (GRI Standard 12: Coal Sector 2022) as part of the 2021 GRI Standards. These changes also resulted in an increase in information on material topics disclosed by ITMG in sustainability reporting.
Edukasi Kesehatan Remaja dan Pengelolaan Sampah Organik untuk Pencegahan DBD di SMPN 3 Ubud Anny Eka Pratiwi; I Dewa Ayu Eka Pertiwi
Jurnal Pengabdian Ilmu Kesehatan Vol. 6 No. 1 (2026): Maret : Jurnal Pengabdian Ilmu Kesehatan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpikes.v6i1.6589

Abstract

The health-related issues identified indicate that students have not yet developed sufficient skills in managing the School Health Unit (UKS), and existing health education programs have not been implemented optimally. From an educational perspective, students are proficient in only one foreign language, namely English, which may limit their broader communication competencies. Economically, many students’ parents work as traders and tour guides, highlighting the importance of equipping students with basic entrepreneurial and financial management skills from an early age. Socially and culturally, instances of bullying have been reported, while from an environmental perspective, students demonstrate limited understanding of proper organic and non-organic waste management. Based on fields assessment, the priority issues identified include strengthening adolescent health programs and utilizing school land to support food security initiatives. In response, the community service implementation team formulated integrated solutions addressing adolescent health, environmental health, and economic empowerment. In the health sector, the intervention focused on adolescent health education emphasizing reproductive health, balanced nutrition, and clean and healthy living behaviors. To support environmental health, demonstrations on processing organic waste into compost and using it as planting media for vegetables and fruits within the school environment were conducted, aiming to reduce mosquito breeding and prevent dengue transmission. In the economic sector, mental accounting training was provided to improve students’ financial literacy and personal financial management skills. The activities were delivered through presentations and interactive discussions. The results indicate that the program was effective as a promotive and preventive strategy to improve adolescent health and financial awareness.
Co-Authors Anny Eka Pratiwi I Gusti Ayu Ratih Permata Dewi Putu Yudha Asteria Putri