ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK
Keywords:
CSR, sustainability reports, general disclosure standards, economic performance topic standards, environmental performance topic standards, social performance topic standards
Abstract
This research aims to analyze the level of CSR disclosure in sustainability reports based on the GRI standard 2021. The research sample is PT Industri Jamu and Farmasi Sido Muncul Tbk which uses GRI Standard in its sustainability reports in 2021-2023. The data collection technique in this research uses the documentation method. The data analysis technique uses a content analysis method with a descriptive approach. The research results show that general disclosure and disclosure of material topics are included in the full disclosure category. The topic of environmental performance and the topic of social performance were in the same disclosure category during 2021 and 2022, but in 2023 the category increased from partially applied disclosure to well applied disclosure. Only the topic of economic performance is included in the lowest category, namely limited disclosure from 2021 to 2023.
References
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Amalia, R., Kharisma, N. A., & Firmansyah, A. (2024). Pengungkapan Aspek Sosial Sesuai Standar GRI 400 Versus Kepercayaan Pemangku Kepentingan. Akuntansiku, 3(3), 145–156. https://doi.org/0.54957/akuntansiku.v3i3.672
Ayu, R. K., & Supartoko, B. (2020). Strategi Perusahaan Sido Muncul dalam Pengembangan Kegiatan Corporate Social Responsibility. Warta ISKI, 3(01), 1–12. https://doi.org/10.25008/wartaiski.v3i01.47
Bose, S., Khan, H. Z., & Bakshi, S. (2024). Determinants and consequences of sustainable development goals disclosure: International evidence. Journal of Cleaner Production, 434(December 2023). https://doi.org/10.1016/j.jclepro.2023.140021
Buranasiri, B., Lai, P. L., Woo, S., & Piboonrungroj, P. (2024). Impact of sustainable development goal orientation on supply chain collaboration and sustained competitive advantage: Evidence from the tea and coffee industry. Asian Journal of Shipping and Logistics, xxxx. https://doi.org/10.1016/j.ajsl.2024.01.004
Damayanti, N., Arief, M., & Rachmawati, S. (2018). Corporate Social Responsibility (Csr) Pt. Sido Muncul Tbk. Jurnal Pustaka Komunikasi, 1(2), 277–288. www.wartaekonomi.co.id/read164239/
Gumantiny, M. (2018). Analisis Minat Perbankan dalam Keuangan Berkelanjutan. 12(4), 336–347. https://doi.org/10.32670/fairvalue.v4i9.1584
Holly, A., Mardiana, A., Jao, R., Tangke, P., & The, I. (2023). Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Financial Performance. Riset Akuntansi Aksioma, 1(1), 103–119. https://doi.org/10.29303/aksioma.v22il.193
KPMG. (2023). Big shifts, small steps - Survey of Sustainability Reporting 2022. October, 1-81 ”, available at: https:// assets.kpmg.com/con.
Michalczuk, G., & Konarzewska, U. (2020). Standardization of corporate social responsibility reporting using the GRI framework. Optimum. Economic Studies, 1(1(99)), 74–88. https://doi.org/10.15290/oes.2020.01.99.06
Munandar, A., Triyana, E., Amin, R., Putri, R. S. E., & Rosmina. (2021). Analisis Program CSR dalam Sustainability Report Berdasarkan GRI Standards. Jurnal Ilmiah MEA, 5(3), 2727–2746. http://journal.stiemb.ac.id/index.php/mea/article/view/1740
Nurhajanti, N. N., Setiawati, E., Kusumawati, E., & Achyani, F. (2021). Kajian Perbandingan Pengungkapan Corporate Social Responsibility: Analisis Deskriptif pada Sektor Perusahaan Pertanian Perkebunan. Industry and Higher Education, 3(1), 1689–1699. http://journal.unilak.ac.id/index.php/JIEB/article/view/3845%0Ahttp://dspace.uc.ac.id/handle/123456789/1288
POJK No. 51 /POJK.03/2017 tentang penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten, dan perusahaan publik, (2017).
Surat Edaran Otoritas Jasa Keuangan Republik Indonesia Nomor 16 /SEOJK.04/2021, (2021).
Pacific, A. (2023). State of sustainability reporting in Asia Pacific. June.
Patuelli, A., Carungu, J., & Lattanzi, N. (2022). Drivers and nuances of sustainable development goals: Transcending corporate social responsibility in family firms. Journal of Cleaner Production, 373(August). https://doi.org/10.1016/j.jclepro.2022.133723
Peraturan Pemerintah RI. (2017). Undang-Undang Republik Indonesia Nomor 20 Tahun 2008.
Pratiwi, A., Zakiyyatul Laila, K., & Anondo, D. (2022). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia. Jurnal Akuntansi Terapan Dan Bisnis, 2(1), 60–71. https://doi.org/10.25047/asersi.v2i1.3313
Victorie, M. A., & Davianti, A. (2022). Pengungkapan Aktivitas Corporate Social Responsibility Di Industri Kesehatan dan Farmasi Di Masa Pandemi Covid-19. Owner, 6(4), 3454–3464. https://doi.org/10.33395/owner.v6i4.1163
Wahyuni, L., & Cheisviyanny, C. (2023). Analisis Praktik Corporate Social Responsibility (CSR) Saat Pandemi Covid-19 pada Perusahaan Farmasi. Jurnal Eksplorasi Akuntansi (JEA), 5(3), 1065–1083. https://doi.org/https://doi.org/10.24036/jea.v5i3.794
Published
2024-06-20
How to Cite
KIlay, T. N., Amelia Josefien Viotty Radianto, Ribka Shintia Febriarti Bonara, Joshua Stevanus Poceratu, & Vilencia Christin Salakory. (2024). ANALISIS PENGUNGKAPAN CSR PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK. Jurnal Riset Akuntansi Aksioma, 23(1), 150-164. https://doi.org/10.29303/aksioma.v23i1.306
Section
Articles
Copyright (c) 2024 Trisye Natalia KIlay
This work is licensed under a Creative Commons Attribution 4.0 International License.
