ANALISIS PENGUNGKAPAN ASPEK SOSIAL BERDASARKAN STANDAR GRI 400 PADA PERUSAHAAN E-COMMERCE DAN FINTECH
Abstract
Abstract: This study aims to analyze the disclosure of social aspects based on GRI standards in an e-commerce and fintech company in Indonesia. The method used is content analysis of the company's sustainability reports from 2021 to 2023. The analysis results indicate that the level of social aspect disclosure is not yet complete and still has room for improvement. The findings show that the disclosure of social aspects in the report is not yet fully comprehensive and can be further developed. This analysis is expected to provide new insights into the implementation of social aspect disclosure in e-commerce and fintech companies. In the future, the government is expected to formulate policies that promote higher transparency in sustainability reporting and strengthen the role of stakeholders in the materiality determination process.
Keywords: E-commerce sector; fintech sector; GRI 400; sustainability disclosure
References
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Chandra, B. A., & Shauki, E. R. (2024). Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia. Owner, 8(2), 1786–1796. https://doi.org/10.33395/owner.v8i2.2059
Databoks.id. (2023, September 9). Indonesia Masih Rajai Ekonomi Digital di Asia Tenggara.
Dwi Aprilia, N., Djoko Waluyo, S., Saragih, H. J., Pertahanan, E., Pertahanan, M., & Pertahanan, U. (n.d.). PERKEMBANGAN EKONOMI DIGITAL INDONESIA THE DEVELOPMENT OF INDONESIA’S DIGITAL ECONOMY.
Erinda, *, Imani, S., Manajemen, J. I., Kewirausahaan, B., Jurnal, H., Salma Imani1, E., Ayu, D., Mahadharma2, C., Sujarno3, A. A., Yovita, M., & Pandin4, R. (2024). Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022 (Vol. 11, Issue 2).
Fauzan, M., & Purwanto, A. (2017). PENGARUH PENGUNGKAPAN CSR, TIMELINESS, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN RESIKO SISTEMATIK TERHADAP EARNING RESPONSE COEFFICIENT (ERC) (Studi Empiris Pada Perusahaan Manufaktur, Properti dan Pertambangan yang Terlisting di Bursa Efek Indonesia (BEI) pada periode 2013-2014). DIPONEGORO JOURNAL OF ACCOUNTING, 6(1), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Hidayat, M., Afifah, J., & Ukriyawati, C. F. (2022). ANALISIS PENGUNGKAPAN SUSTANINABILITY REPORT BERDASARKAN GRI INDEKS PADA PT.INDOFOOD CBP SUKSES MAKMUR DAN PT. UNILEVER INDONESIA. Measurement Jurnal Akuntansi, 16(2), 238–249. https://doi.org/10.33373/mja.v16i2.4754
Immanuel, A. M. (2021). Effect of CSR, Financial Distress, and Corporate’s Growth on Earning Response Coefficient. Jurnal ASET (Akuntansi Riset), 13(2), 362–374. https://doi.org/10.17509/jaset.v13i2.39621
Jamal, R., Ikhval, A. A., Nisa, N. A., Qulbi, S. H., & Arifin, M. U. (2024). Penggunaan Teknologi Informasi dalam Mengoptimalisasi Supply Chain Management. Jurnal Inovasi Global, 2(7), 737–750. https://doi.org/10.58344/jig.v2i7.117
Kurnianingrum. (2020). URGENSI PELINDUNGAN DATA PRIBADI KONSUMEN DI ERA EKONOMI DIGITAL. Kajian: Menjembatani Teori Dan Persoalan Masyarakat Dalam Perumusan Kebijakan, 25(3).
Kusuma, K. I., & Subowo, S. (2019). An The Analysis of Factors Affecting the Profit Response Coefficient. DOAJ (DOAJ: Directory of Open Access Journals), 7(2). https://doi.org/10.15294/aaj.v7i2.22188
Lasmana, L. I., Breliastiti, R., & Setiawan, T. (2023). Penerapan GRI Standards dalam Penyususnan Laporan Keberlanjutan Tahun 2021 pada Perusahaan Sektor Barang Konsumen Primer. JAF (Journal of Accounting and Finance), 7(2), 57. https://doi.org/10.25124/jaf.v7i2.6023
Prayitno, U. S., Susiana, S., Suryani, A. S., Hakim, L. N., & Permana, S. H. (2020). TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN. Pusat Penelitian Badan Keahlian DPR RI.
Sayekti, Y. (2015). Strategic Corporate Social Responsibility (CSR), Company Financial Performance, and Earning Response Coefficient: Empirical Evidence On Indonesian Listed Companies. Procedia - Social and Behavioral Sciences, 211, 411–420. https://doi.org/10.1016/j.sbspro.2015.11.054
Statista. (2023, December 12). Number of internet users in Indonesia from 2017 to 2022 with forecasts until 2028 (in millions) .
Sujarwati, R., Khoirunisa, I., & Firmansyah, A. (2022). Good Corporate Governance dan Corporate Social Responsibility di Indonesia: Pentingkah Earnings Response Coefficient? Nominal Barometer Riset Akuntansi Dan Manajemen, 11(1), 15–31. https://doi.org/10.21831/nominal.v11i1.37577
Suryadarma, F. R., & Faqih, M. (2024). Regulasi Fintech Di Indonesia: Mendorong Inovasi Dan Melindungi Konsumen Dalam Ekosistem Digital. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA), 4(1), 117–126. https://doi.org/10.36908/jimpa.v4i1.320
Published
2025-06-12
How to Cite
nisa, latifatun, & Bandiyono, A. (2025). ANALISIS PENGUNGKAPAN ASPEK SOSIAL BERDASARKAN STANDAR GRI 400 PADA PERUSAHAAN E-COMMERCE DAN FINTECH. Jurnal Riset Akuntansi Aksioma, 24(1), 226-237. https://doi.org/10.29303/aksioma.v24i1.473
Section
Articles
Copyright (c) 2025 latifatun nisa, Agus Bandiyono
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