Implementation of Integrated Reporting Framework In Non-Profit Organization

Nurhaliva Nurhaliva (Master of Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia)
Lilik Handajani (Master of Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia)
Ayudia Sokarina (Master of Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia)

Journal Research of Social Science, Economics, and Management
Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management

This study aims to implement the 2021 revision of IIRF in X non-profit organization. This research is qualitative research with an action research approach. The results of this study indicate that X non-profit organization is able to present <IR> based on the eight content elements of IIRF, although the information presented in <IR> is not fully presented in full because the adoption of directed <IR> in IIRF is still at an early stage. However, if the organization is consistent with presenting <IR>, there will be a gradual increase in the following years. This research is expected to provide additional guidance on how to apply IIRF as a guide for presenting <IR> for organization X and other non-profit organizations interested in implementing IIRF.