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All Journal The International Journal of Accounting and Business Society J-Dinamika: Jurnal Pengabdian Kepada Masyarakat
I Dewa Ayu, Eka Pertiwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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English: English I Dewa Ayu, Eka Pertiwi; Ni Komang, Ayu Agustini; Putu Gede, Wisnu Permana Kawisana
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 3 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v10i3.6365

Abstract

This community service activity is carried out through the Real Work – Community Empowerment Lecture Program (KKN-PMM) of Warmadewa University in 2025 with a focus on strengthening the digital marketing capacity of Micro, Small, and Medium Enterprises (MSMEs) in Sumerta Kaja Village, Denpasar. The background of this activity is the low use of digital technology by partner MSMEs, namely Pikat Project and Jangkep Art Studio, which still rely on conventional promotional strategies. The methods used are a participatory approach through socialization, training in creating and managing Google Business Profiles, digital content optimization assistance, and cross-platform integration with social media and marketplaces. The results of the activity show that there is an increase in digital literacy, optimization of business visibility, and the strengthening of a sustainable digital marketing ecosystem. However, the limited training time and lack of mastery of advanced technical aspects, such as local SEO and creative content strategy, are challenges that need to be considered in the next program. Practically, this activity proves that capacity-building-based interventions are able to increase the competitiveness of village MSMEs through the use of digital technology. Meanwhile, from the academic side, this activity contributes to the MSME digital literacy literature by emphasizing the importance of technical, cognitive, managerial, and social dimensions in the digital transformation process
An Evaluation Of Stakeholder Engagement Practices In Sustainability Reporting Gri 2021 I Dewa Ayu, Eka Pertiwi; Anak Agung, Istri Pradnyarani Dewi; Luh Putu , Lusi Setyandarini Surya
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.929

Abstract

Purpose - This paper aims to evaluate stakeholder engagement practices in sustainability reporting among publicly listed companies in Indonesia based on the Global Reporting Initiative (GRI) 2021 standards, focusing on how engagement strategies reflect corporate accountability and transparency within an ESG framework. Design/methodology/approach - Using a content analysis approach, this study examines sustainability reports of the top five companies with the best Environmental, Social, and Governance (ESG) performance according to the Katadata Corporate Sustainability Index (KCSI) 2023. The analysis classifies stakeholder engagement actions into three levels: information, response, and involvement based on Morsing and Schultz’s (2006) engagement strategy model and the Stakeholder Engagement Matrix developed by Stocker et al. (2020). Findings - The results reveal that most companies still rely on symbolic engagement patterns characterized by one-way communication and compliance-based reporting (information and response strategies). Only a few companies demonstrate participatory involvement strategies that enable active stakeholder collaboration in decision-making. Sectoral characteristics strongly influence engagement levels, with industries facing higher regulatory and reputational pressures, such as finance, chemicals, and food and beverage, showing more proactive engagement than the plantation or logistics sectors. Practical implications - The study highlights the need for companies to move beyond compliance and adopt transformative engagement strategies that integrate stakeholder perspectives into sustainability governance. Building collaborative and dialogical relationships can enhance legitimacy, ESG performance, and stakeholder trust. Originality/value - This paper provides one of the first empirical analyses of stakeholder engagement quality in sustainability reporting based on GRI 2021 standards in Indonesia. The findings contribute to the development of a stakeholder engagement evaluation model in emerging economies and offer insights into how the depth and breadth of engagement shape corporate sustainability strategies. Paper type - Qualitative research paper (content analysis study)
Co-Authors Anak Agung, Istri Pradnyarani Dewi Luh Putu , Lusi Setyandarini Surya Ni Komang, Ayu Agustini Putu Gede, Wisnu Permana Kawisana