ANTARA CITRA DAN REALITAS: SEMIOTIKA PEIRCE DALAM MEMBONGKAR KONSTRUKSI MAKNA TRIPLE BOTTOM LINE PT HARUM ENERGY TBK - Cindy Nur Azaria Mansa; Darwis Said; Alimuddin Alimuddin (IDEI: Jurnal Ekonomi & Bisnis (IDEI: Journal of Economics & Business), 2026)
Penelitian ini bertujuan menganalisis makna Triple Bottom Line (TBL) dalam perspektif semiotika Charles Sanders Peirce, mencakup elemen representamen, object, dan interpretant, serta klasifikasi tanda berupa ikon, indeks, dan simbol pada Sustainability Report PT Harum Energy Tbk tahun 2023. Penelitian menggunakan metode kualitatif-interpretatif dengan pendekatan analisis semiotika Peirce dan data sekunder berupa laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan tiga lapisan tanda semiotika Peirce: (1) elemen ikon tampak pada foto dokumentasi kegiatan dan tabel kinerja operasional yang mencatat pertumbuhan pendapatan 2,8% menjadi USD 925,5 juta; (2) elemen indeks tampak pada data kuantitatif yang menunjukkan hubungan kausal, mencakup 12.195.121 jam kerja tanpa kecelakaan fatal, 263 kegiatan PPM dengan anggaran USD 446.302, rehabilitasi lahan 232,3 ha, dan emisi GRK 63.342 ton CO2e di bawah standar ambien; serta (3) elemen simbol tampak pada judul laporan, dominasi warna hijau, penghargaan PROPER Hijau, sertifikasi ISO, dan komitmen terhadap tujuh SDGs. Analisis kritis mengungkap bahwa sejumlah pengungkapan simbolik berpotensi mengandung SDG-washing apabila tidak didukung mekanisme akuntabilitas yang memadai. Temuan berkontribusi pada akuntansi kritis dan teori legitimasi dalam konteks industri ekstraktif. This study aimed to analyze the meaning of the Triple Bottom Line (TBL) through the lens of Charles Sanders Peirce's semiotics, encompassing the elements of representamen, object, and interpretant, as well as the sign classification of icons, indices, and symbols within the 2023 Sustainability Report of PT Harum Energy Tbk. A qualitative-interpretive method was employed, drawing on Peirce's semiotic analysis framework with the company's Sustainability Report serving as the secondary data source. The findings revealed three layers of Peircean semiotic signs: (1) iconic elements were evident in documentary photographs and operational performance tables recording a 2.8% revenue growth to USD 925.5 million; (2) indexical elements were reflected in quantitative data demonstrating causal relationships, including 12,195,121 accumulated work hours without fatal accidents, 263 community development activities with a budget of USD 446,302, land rehabilitation covering 232.3 hectares, and GHG emissions of 63,342 tons CO2e within ambient standards; and (3) symbolic elements were manifested in the report title, the dominant use of the green color, the PROPER Green award, ISO certifications, and an explicit commitment to seven SDGs. Critical analysis revealed that certain symbolic disclosures risked constituting SDG-washing when not supported by adequate accountability mechanisms. These findings contributed to critical accounting scholarship and legitimacy theory within the context of the extractive industry.