JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026

SROI sebagai Alat Evaluasi: Meningkatkan Akuntabilitas dalam Pengabdian Masyarakat

Lesmana, Budi (Unknown)
Sakti Muda Nasution (Unknown)
Mira Ismirani Fudsy (Unknown)



Article Info

Publish Date
21 Jan 2026

Abstract

Social Return on Investment (SROI) has emerged as a significant evaluation tool for enhancing accountability in community service programs. This article explores how the application of SROI can provide a more transparent and measurable framework for assessing the social, economic, and environmental impacts of community engagement initiatives. Aiming to understand the ways in which SROI can be integrated into evaluation practices, this research employs a qualitative approach, including case studies of several community service programs that have implemented SROI. The findings indicate that SROI not only aids in measuring the social value added by these programs but also increases stakeholder trust and facilitates ongoing monitoring of the impacts generated. Thus, this article concludes that SROI can serve as a vital instrument in efforts to strengthen accountability and transparency in community service initiatives, while also encouraging greater investment in programs that deliver tangible benefits to communities.

Copyrights © 2026






Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...