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All Journal Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Veteran Economics, Management & Accounting Review
Sekar Arum, Lingga
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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LINGKUNGAN KERJA DAN ORGANSIASI YANG SUSTAINABLE MELALUI BALANCE SCORECARD Sekar Arum, Lingga; Kayla; Oktavia, Reza; Aisha Fathurrahman, Nabila; Khairunnisa, Aulia; Primta Surbakti, Lidya
Veteran Economics, Management, & Accounting Review Vol 3 No 1 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i1.8710

Abstract

This research aims to analyze how BSC can be used to improve work environments and organizational sustainability. A case study was conducted at a manufacturing company to understand the application of BSC in achieving sustainability goals. The research results show that enhancing the workplace and ensuring the sustainability of the business are key functions of BSC. BSC helps companies to identify key performance indicators (KPIs) related to sustainability: relevant KPIs such as energy consumption, greenhouse gas emissions, employee satisfaction, and occupational health and safety are identified. And setting measurable and achievable targets. Implementing BSC effectively helps companies achieve sustainability goals, enhance corporate effectiveness and gain a competitive edge. Keywords: Sustainable Work Environment, Sustainable Organization, Balanced Scorecard   Abstrak Penelitian ini bertujuan untuk menganalisis bagaimana BSC dapat digunakan untuk meningkatkan lingkungan kerja dan organisasi yang sustainability. Dengan melakukan studi kasus pada sebuah perusahaan manufaktur, hasil penelitian menunjukkan bahwa BSC berperan penting dalam lingkungan kerja dan organisasi yang berkelanjutan. BSC membantu perusahaan untuk mengidentifikasi indikator kinerja utama (KPI) yang terkait dengan sustainability: KPI yang relevan seperti konsumsi energi, emisi gas rumah kaca, kepuasan karyawan, dan kesehatan dan keselamatan kerja diidentifikasi, dan menetapkan target yang terukur dan tercapai. Penerapan BSC secara efektif membantu perusahaan dalam mencapai tujuan sustainability, meningkatkan kinerja organisasi, dan mencapai keunggulan kompetitif. Kata Kunci: Lingkungan Kerja Berkelanjutan, Lingkungan Organisasi Berkelanjutan, Balanced Scorecard
Mengevaluasi Pengungkapan ESG Perusahaan: Tingginya Potensi Greenwashing dalam Sustainability Report Sekar Arum, Lingga; Z. Soeratin, Harry; Miftah, Munasiron
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

This study aims to evaluate the potential for greenwashing in companies' sustainability reports by investigating the internal factors that influence the level of ESG integration in their financial reporting. The research employs a qualitative approach using the literature review method to explore and synthesize findings from various relevant literature sources. The literature search strategy involves combining keywords such as "greenwashing," "sustainability report," "ESG disclosure," and others across prominent academic databases and publications from related organizations. Inclusion criteria include literature discussing greenwashing in the context of sustainability reporting or ESG disclosure, published within the last 10 years. The data analysis utilizes content analysis to identify and categorize key findings related to greenwashing potential, driving factors, and implications for companies and stakeholders. The results highlight the urgency of ESG disclosure, indicators of greenwashing in sustainability reports, the impact of greenwashing on brand reputation, investment attractiveness, and real-world cases such as Coca-Cola's sustainability reporting practices. Additionally, the study examines the implementation of greenwashing in Indonesian companies' sustainability reports, particularly in extractive sectors. The findings provide insights into strategies for enhancing stakeholder trust in corporate environmental practices and building a sustainable future.
Co-Authors Aisha Fathurrahman, Nabila Harry Z. Soeratin Kayla Khairunnisa, Aulia Miftah, Munasiron OKTAVIA, REZA Primta Surbakti, Lidya