AKUNTANSI BERKELANJUTAN PADA UMKM: PEMAHAMAN ATAS LAPORAN KEBERLANJUTAN
Abstract
There is concern over intergenerational problems caused by the economic development carried out by countries in the world. As a form of this awareness, the global community compiled the Global Reporting Index (GRI) which is an international initiative that focuses on reporting and establishes at least the principles of risk management and continuous improvement. This study aims to determine the application of GRI indicators as a sustainability report by MSMEs in Indonesia. The implementation of GRI is important for MSMEs to encourage sustainability, considering that MSMEs are the largest group that contributes to the Indonesian economy. The research was conducted using content analysis, descriptive analysis, and confirmatory factor analysis (CFA) to determine the indicators that are most easily understood and applied by MSMEs so that they can be proposed as a sustainability report format. The results showed that there are 28 indicators that can be proposed as a sustainability report format. Meanwhile, 10 other indicators that are difficult for MSMEs to understand are not proposed as report formats.
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Wachenfeld, M. (2015). State of Play: Business and the Sustainable Development Goals: Mind the Gap - Challenges for Implementation. In Institute for Human Rights and Business. Institute for Human Rights and Business. https://www.academia.edu/41450997/State_of_Play_Business_and_the_Sustainable_Development_Goals_Mind_the_Gap_Challenges_for_Implementation
Badan Perencanaan Pembangunan Nasional. (n.d.). Sekilas SDGs |. BAPPENAS. https://sdgs.bappenas.go.id/sekilas-sdgs/
Bos‐Brouwers, H. E. J. (2010). Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice. Business strategy and the environment, 19(7), 417-435.
Buchanan, N. (2011). What Kind of Environment Do We Owe Future Generations? What Kind of Environment Do We Owe Future Generations? WHAT KIND OF ENVIRONMENT DO WE OWE FUTURE GENERATIONS? George Washington University Law School. https://core.ac.uk/download/pdf/232643725.pdf
D’Addio, A. C. (2007). Intergenerational Transmission of Disadvantage: Mobility or Immobility across Generations? A Review of the Evidence for OECD Countries. OECD. https://www.oecd.org/els/38335410.pdf
De Villiers, C., La Torre, M. & Molinari, M. 2022. The Global Reporting Initiative’s (GRI) Past, Present and Future: Critical reflections and a research agenda on sustainability reporting (standard-setting), Pacific Accounting Review, 34(5), 728-747. DOI: 10.1108/PAR-02-2022-0034.
Dewi, N. P. Y., & Sudana, I. P. (2022). Sustainability Reporting dan Pandemi Covid-19. Jurnal Akuntansi, 32(9), 2251–2251. https://doi.org/10.24843/eja.2022.v32.i09.p02
Formankovaа, S., & Trenz, O. (2018). The future of investing – sustainable and responsible investing. Marketing and Management of Innovations, 2, 94–102. https://doi.org/10.21272/mmi.2018.2-08
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error, 18(1), 39–50.
Garel, A., & Petit-Romec, A. (2021a). Investor rewards to environmental responsibility: Evidence from the COVID-19 crisis. Journal of Corporate Finance, 68, 101948. Science DIrect. https://doi.org/10.1016/j.jcorpfin.2021.101948
Garel, A., & Petit-Romec, A. (2021b). Investor rewards to environmental responsibility: Evidence from the COVID-19 crisis. Journal of Corporate Finance, 68, 101948. Science DIrect. https://doi.org/10.1016/j.jcorpfin.2021.101948
GRI. (n.d.). Global Reporting Initiative. Globalreporting.org. https://www.globalreporting.org/
Harnphattananusorn, S., & Puttitanun, T. (2021). Generation gap and its impact on economic growth. Heliyon, 7(6), e07160. https://doi.org/10.1016/j.heliyon.2021.e07160
Hassan, A., Elamer, A. A., Lodh, S., Roberts, L., & Nandy, M. (2021). The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic. Corporate Social Responsibility and Environmental Management, 28(4), 1231–1240. Wiley. https://doi.org/10.1002/csr.2145
Ike, N. (1973, December). Economic Growth and Intergenerational Change in Japan. JSTOR; American Political Science Association. https://www-jstor-org.ezproxy.ugm.ac.id/stable/pdf/1956542.pdf?refreqid=excelsior%3Ade66ab678e5f51054eeb090e12d6afbb&ab_segments=&origin=&initiator=&acceptTC=1
Kholaif, M. M. N. H. K., & Ming, X. (2022). COVID-19’s fear-uncertainty effect on green supply chain management and sustainability performances: the moderate effect of corporate social responsibility. Environmental Science and Pollution Research, 30. https://doi.org/10.1007/s11356-022-21304-9
Kumar, V., Gunasekaran, A., Singh, K., Papadopoulos, T., & Dubey, R. (2015). Cross sector comparison of sustainability reports of Indian companies: A stakeholder perspective. Sustainable Production and Consumption, 4, 62–71. Science Direct. https://doi.org/10.1016/j.spc.2015.08.005
Kurniawan, P. S. (2017). Pemodelan Proses Penyusunan Laporan Keberlanjutan pada Usaha Kecil dan Menengah (UKM). AKUNTABEL, 14(1), 29-37.
Limanseto, H. (2022, October 1). UMKM Menopang Ekonomi Indonesia. Ekon.go.id; Kementerian Koordinator Perekonomian Republik Indonesia. https://www.ekon.go.id/publikasi/detail/4593/perkembangan-umkm-sebagai-critical-engine-perekonomian-nasional-terus-mendapat-kan-dukungan-pemerintah#:~:text=Peran%20UMKM%20sangat%20besar%20untuk,total%20penyerapan%20tenaga%20kerja%20nasional.
LPPI. (2015). Profil Bisnis Usaha Mikro, Kecil, dan Menengah . Jakarta: Lembaga Pengembangan Perbankan Indonesia.
Min, Y., & Perucci, F. (2020). Impact of COVID-19 on SDG progress: a statistical perspective. United Nations. https://www.un.org/development/desa/dpad/wp-content/uploads/sites/45/publication/PB_81.pdf
NCCR. (n.d.). Asia Sustainability Reporting Rating . National Center for Corporate Reporting. Retrieved July 7, 2023, from https://nccr.id/asia-sr-rating/
Park, J. T. (2015). Climate Change and Capitalism. Consilience: The Journal of Sustainable Development, 14(2), 189–206. https://www.jstor.org/stable/26188749
Paul Simon. (2018). Achieving Sustainable Development and Promoting Development Cooperation United Nations. United Nations. http://www.un.org/en/ecosoc/docs/pdfs/fina_08-45773.pdf
Permatasari, P., & Kosasih, E. (2022). Analysis of Small and Medium Enterprises’ (SMEs) Sustainability Reporting to Develop Sustainability Reporting Guideline. International Journal of Entrepreneurship and Sustainability Studies, 2(1), 1–24. https://doi.org/10.31098/ijeass.v2i1.822
Schwartz, M. S., & Kay, A. (2023). The COVID-19 global crisis and corporate social responsibility. Asian Journal of Business Ethics, 12. https://doi.org/10.1007/s13520-022-00165-y
Sipayung, T. (2023, February 20). Konsep Dan Definisi Sustainable Keberlanjutan. Palmoilinia.asia; Palm Oil Strategy Agriusiness Strategy Policy Institute. https://palmoilina.asia/sawit-hub/konsep-dan-definisi-sustainable/#3-definisi-sustainable-menurut-komisi-bruntland-1987
Subramaniam, N., Akbar, S., Situ, H., Ji, S., & Parikh, N. (2023). Sustainable development goal reporting: Contrasting effects of institutional and organisational factors. Journal of Cleaner Production, 411, 137339–137339. Science DIrect. https://doi.org/10.1016/j.jclepro.2023.137339
Vasconcellos Oliveira, R. (2018). Back to the Future: The Potential of Intergenerational Justice for the Achievement of the Sustainable Development Goals. Sustainability, 10(2), 427. https://doi.org/10.3390/su10020427
Wachenfeld, M. (2015). State of Play: Business and the Sustainable Development Goals: Mind the Gap - Challenges for Implementation. In Institute for Human Rights and Business. Institute for Human Rights and Business. https://www.academia.edu/41450997/State_of_Play_Business_and_the_Sustainable_Development_Goals_Mind_the_Gap_Challenges_for_Implementation
Published
2023-12-04
How to Cite
Gautama, B., Mahandito, T., & Salsabila, D. (2023). AKUNTANSI BERKELANJUTAN PADA UMKM: PEMAHAMAN ATAS LAPORAN KEBERLANJUTAN . Jurnal Riset Akuntansi Aksioma, 22(2), 256-269. https://doi.org/10.29303/aksioma.v22i2.244
Section
Articles
Copyright (c) 2023 Bryan Gautama, Tasdik Mahandito, Dwi Salsabila
This work is licensed under a Creative Commons Attribution 4.0 International License.
