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Towards Sustainable Accountability And Transparency In Public Sector: Case Study of Pusat Investasi Pemerintah With GRI Standards Salamah, Dini; Famiola, Melia; Yusuf, Muhammad
Journal Integration of Management Studies Vol. 3 No. 3 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i3.402

Abstract

As a signatory to the United Nations' 2030 Sustainable Development Goals (SDGs), Indonesia mandates active governmental engagement in advancing sustainability. This study investigates the readiness of the Pusat Investasi Pemerintah (PIP)—a Public Service Agency under the Ministry of Finance—to institutionalize Environmental, Social, and Governance (ESG) principles and align its sustainability reporting with the Global Reporting Initiative (GRI) Universal Standards 2021. Employing a qualitative approach, the research applies gap analysis to evaluate PIP's existing practices against 30 GRI 2 metrics. Data collection involved semi-structured interviews with 11 key management figures and document analysis of internal reports and regulatory frameworks. Findings reveal that 73.3% of GRI indicators are inherently fulfilled through operational activities; critical gaps persist in governance formalization, including the absence of dedicated sustainability structures, vague impact accountability, limited board-level oversight, and insufficient disclosure of compensation ratios. The study proposes a three-phase strategic roadmap to address these deficiencies. Despite its single-case limitation, the research offers a replicable framework for integrating ESG standards in public financial institutions, contributing to enhanced transparency, institutional accountability, and alignment with global sustainability imperatives.
BUSINESS PLAN PREPARATION STRATEGY FOR STARTING A NEW BUSINESS: LITERATURE REVIEW Salamah, Dini; Sarah sitynuraeny; Monica Tsani Octavia; Wiranta
International Journal of Multidisciplinary Reseach Vol. 2 No. 2 (2026): April
Publisher : International Journal of Multidisciplinary Reseach

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Abstract

A business plan is a strategic document that helps business founders translate business ideas into operational, marketing, funding, and performance control directions. This article aims to analyze business plan development strategies for starting a new business through a literature review. The study results indicate that an effective business plan must be developed in stages, starting with problem and market validation, competitor analysis, selecting an appropriate plan format, developing a marketing strategy and revenue model, creating realistic financial projections, and adjusting to legal structures and funding needs. The literature also shows that business plans tend to have a positive impact on new venture development, but the benefits are strongest when planning is combined with market learning and ongoing revision, rather than treated as a rigid document (Delmar & Shane, 2003; Brinckmann, Grichnik, & Kapsa, 2010). Thus, a good business plan serves not only as an administrative requirement, but as a living, adaptive , and data -driven decision-making tool.