This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.
Recently, more and more research has examined sustainability reports, including how to process materiality analysis in sustainability reports. However, the motivation for why and how companies prepare materiality analysis has not received much attention from researchers. This study fills a gap in the sustainability literature related to materiality analysis by identifying the theoretical motivations of companies in conducting materiality analysis. The literature review on materiality analysis also showed that the existing measurements have not used the GRI 102-46 and 102-47, which are guidelines for companies in conducting materiality analysis based on the GRI. Therefore, this study developed a measurement of materiality analysis based on GRI 102-46 and 102-47. This study aimed to assess materiality analysis in sustainability reports based on the perspectives of legitimacy theory and stakeholder theory. The research sample was 150 sustainability reports of company listed on the Indonesia Stock Exchange from 2018 to 2020. The researcher developed an index using the GRI approach to measure the quality of materiality analysis. This study proves that the legitimacy theory perspective is mainly the basis for the company in conducting materiality analysis. This study also found no significant improvement in the quality of materiality topic analysis from 2018 to 2020. Of the four financial characteristics, only DER has a significant relationship with materiality analysis, which indicates that the disclosure of materiality analysis tends to be related to the company’s debt condition. The study fills a gap in the literature by contributing to research on sustainability reporting quality, specifically on materiality analysis.
This community service aims to help business actors, both MSMEs and home-based businesses in Kerinjing Village, in the use of E-Commerce and Digital Marketing in order to increase the added value of a product. In the face of increasingly difficult business competition, especially in this COVID-19 pandemic situation, business players need a creative and innovative idea in marketing their products, so that their business can survive. Therefore, this service activity is carried out to provide assistance and training to business players in Kerinjing Village in utilizing E-Commerce and Digital Marketing. Service activities are carried out starting from the introduction and providing an understanding of E-Commerce and Digital Marketing, followed by training on the use of E-Commerce where results of the activities will be monitored and evaluated further. This Community Service activity was attended by 35 participants, consisting of business players and MSMEs in Kerinjing Village.
This study aims to map the conformity of sustainability reports (SRs) for the BUKU 3 and BUKU 4 bank groups with regulations issued by the Indonesian Financial Services Authority (OJK). The research is exploratory, considering that FSA Regulation number 51 of 2017 was not applied until 2019. It represents a quantitative descriptive study employing a content analysis approach to explore and analyze data and factual input from SRs. The data used are drawn from the 2017 report concerning seven BUKU 3 banks and five BUKU 4 banks. This study found that the contents of the bank reports, with the components required by POJK number 51 of 2017, concerning the sustainable financial action plan and the SR, did not fully meet the requirements of the POJK. Using cross-tabulation analysis, we found that the average bank has a good, sustainable financial action plan and suitable sustainability reporting above 90%. It also has higher total assets, CAR/KPPM, ROA, and ROE ratios than banks with lower index suitability. This finding implies a potential relationship between SR compliance levels and bank financial characteristics. Overall, the conformity level of BUKU 4 banks is better than that of BUKU 3 banks.
Tujuan penelitian ini adalah menguji peran mediasi keadilan anggaran pada hubungan keselarasan anggaran terhadap kinerja manajerial. Penelitian ini mengolah data primer yang diperoleh menggunakan kuesioner yang dibagikan kepada manajer unit bisnis perusahaan manufaktur di Propinsi Jawa Timur. Sampel penelitian dipilih menggunakan rumus Slovin pada tingkat kepercayaan 5 persen. Sampel yang dianalisis sebanyak 616 kuesioner. Alat analisis yang digunakan adalah Structural Equation Modeling dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa keadilan prosedural dan keadilan distributif memediasi pengaruh keselarasan anggaran terhadap kinerja manajerial.
Purpose: The purpose of community service, first: to deliver education about the importance of reading as a source of knowledge and a means of information for PAUD students. The second objective is to provide management, administrative and technical assistance in the management of reading corners for the Pokja II Team for PKK administrators and PAUD administrators so that they can become a center for community education. Method: The method of implementing the activities is participatory empowerment and mentoring. The results of community service are the Reading Corner which occupies space in the village office with a number of books as many as 205 titles and has been equipped with SOPs for the management of the Reading Corner. PAUD students participated in educational activities very enthusiastically. Results: As many as 77 percent of the participants in technical training for the management of the Reading Corner understand enough and become more skilled at managing the Reading Corner. The limitation of community service lies in the time of implementation because it is carried out in a COVID-19 situation so that community mobility is hampered. Contribution: The contribution of community service plays a major role in the education level of the people of Ulak Kembahang II Village.
This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.
Agar dapat memberikan pelayanan yang efektif, cepat, dan memuaskan maka perangkat desa perlu menyelenggarakan sistem administrasi yang baik dan didukung dengan kapasitas sumber daya manusia yang memadai. Namun, pengetahuan dan ketrampilan perangkat Desa Ulak Kembahang II Kabupaten Ogan Ilir Provinsi Sumatera Selatan, yang masih terbatas saat ini menyebabkan penyelenggaraan tertib administrasi pemerintahan desa belum optimal. Tujuan dari kegiatan pengabdian pada masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan perangkat desa tentang penataan arsip, pengelolaan surat-menyurat; serta penggunaan aplikasi komputer untuk mendukung pelaksanaan pekerjaan dalam rangka pelayanan kepada masyarakat. Khalayak sasaran kegiatan adalah perangkat desa, pengurus Badan Perwakilan Desa, anggota BUMDes, serta wakil masyarakat. Kegiatan ini dilaksanakan dengan metode ceramah, tutorial, dan diskusi, dilaksanakan secara luring dengan tetap memperhatikan protokol kesehatan. Materi yang diberikan adalah penataan arsip, pengurusan surat-menyurat, serta penggunaan aplikasi komputer untuk pembuatan surat dan buku administrasi umum desa. Pelaksanaan pendampingan selama tiga hari dengan total durasi 540 menit. Evaluasi pelaksanaan kegiatan secara sort period dengan memberikan form evaluasi kepada para peserta yang diisi secara online. Hasil pre-test dan post-test menyimpulkan bahwa pengetahuan dan pemahaman tentang penataan arsip, pengurusan surat-menyurat, dan pembuatan buku administrasi desa meningkat setelah mengikuti kegiatan pendampingan dan pelatihan. Peserta menyatakan bahwa pelatihan dan pendampingan ini sangat bermanfaat dalam meningkatkan kemampuan dan pengetahuan mereka untuk mendukung pekerjaan sehari-hari.
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