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ANALISIS SOCIAL RETURN ON INVESTMENT (SROI) PADA PERUSAHAAN PEMENANG ASRRAT 2023 Glorya Oktavianti; Ida Bagus Ketut Bayangkara
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/ne716c61

Abstract

Social Return on Investment (SROI) is based on seven principles, namely involving stakeholders, understanding change, being transparent, not claiming too much, providing important input, assessing priorities, and verifying results. The purpose of this study is to determine how social activities affect the calculation of Social Return on Investment (SROI). Social return on investment is a measurement method used to assess the social and environmental impacts of a program. The research was conducted using a qualitative approach by adopting a case study. The purpose of this study is to determine the social impact using the calculation of SROI. Based on SROI research at the PT PLN Nusantara Power company, there are findings obtained from SROI analysis starting from reporting, management, and benefits from social activities related to the object of research to measure the social impact that the company has carried out. Based on the results of SROI research on social program, it can be concluded that every RP 1 invested in PT PLN Nusantara Power's social program will generate social reciprocity of Rp 1.61. This ratio figure has provided economic, social, and environmental benefits.
ANALISA LAPORAN KEUANGAN PERUSAHAAN FARMASI TAHUN 2019-2022 Glorya Oktavianti; Bernike Trivena N; Boniface Ata D
Transformasi: Journal of Economics and Business Management Vol. 1 No. 4 (2022): December: Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v1i4.279

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja keuangan pada perusahaan di bidang farmasi. Data yang kami gunakan yaitu pada laporan keuangan pada PT. Kimia Farma, PT. Kalbe Farma, dan PT. Indofarma. Penelitian ini menggunakan metode deskriptif dan metode kualitatif. Dalam penelitian ini menunjukkan bagaimana kinerja keuangan tiap perusahaan dilihat dari analisis rasionya.