Wahana Riset Akuntansi
Vol 10, No 1 (2022)

Analisis Indikator Laporan Berkelanjutan Universitas

Dyah Erina (Universitas Negeri Malang, Malang)
Sri Pujiningsih (Universitas Negeri Malang, Malang)



Article Info

Publish Date
01 Jul 2022

Abstract

Universitas Negeri Malang (UM)'s commitment to sustainable development is contained in the campus green policy. However, UM’s have not yet presented a sustainability report that can be accessed by stakeholders. Therefore, this study aims to identify indicators of the sustainability report of UM’s based on the Global Reporting Initiative (GRI), the Campus Sustainability Assessment Instrument (IPKK) and UI green metric. This research uses a case study strategy and content analysis. The research data were obtained from the UM website, reports and documents related to the research theme. The results showed that the profile of the UM's sustainability report was 21% of the 53 aspects in the GRI indicator, 20% of the twenty aspects of the IPKK, and ranked 615 internationally and 48 nationally from the UI Green Metric.Keywords: GRI, Sustainability, higher education

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Journal Info

Abbrev

wra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. ...