The Understanding Of Sustainability Report: A Semiotic Approach

Zakhrani, KhaulaKharisma (2013) The Understanding Of Sustainability Report: A Semiotic Approach. Sarjana thesis, Universitas Brawijaya.

Abstract

Pertumbuhan sektor industri dewasa ini diikuti dengan peningkatan kesadaran masyarakat atas lingkungan. Sejalan dengan hal tersebut, perusahaan tidak hanya diwajibkan untuk membuat laporan keuangan tetapi juga laporan keberlanjutan. Laporan tersebut mencakup kondisi ekonomi, sosial, dan lingkungan perusahaan. Penelitian ini menyajikan bentuk pemahaman dari laporan keberlanjutan suatu perusahaan dari sudut pandang semiotik. Penelitian ini bertujuan untuk mendeskripsikan dan menginterpretasikan Laporan Keberlanjutan PT. Aneka Tambang Tbk, tahun 2011 dengan menggunakan pedekatan semiotik. Laporan keberlanjutan tersebut akan ditelaah berdasarkan semiotik Barthes melalui pendeskripsian makna denotatif dan konotatifnya. Secara umum hasil penelitian dibagi menjadi dua yaitu analisis visual dan analisis teks. Hasil penelitian ini menunjukkan bahwa tampilan visual dan tekstual tersebut saling mendukung satu sama lain untuk menciptakan suatu citra yang diinginkan perusahaan. Berbagai elemen dalam laporan keberlanjutan tersebut disusun sedemikan rupa untuk menciptakan suatu simbol yang dapat digunakan untuk menyampaikan citra perusahaan pada pembaca. Namun demikian, perlu dicatat bahwa munculnya berberapa kasus yang dilaporkan oleh media dapat menimbulkan debat di masyarakat apabila hal tersebut tidak sesuai dengan citra yang ditampilkan perusahaan melalui laporan keberlanjutannya.

English Abstract

The development of industrial sector is followed by increasing environment awareness. Along with that, company is not only obliged to make financial statement but also sustainability report. Sustainability report includes economic, social, and environmental condition of a company. This research presents an understanding of sustainability report from semiotic viewpoint. This research is aimed to describe and interpret the environmental aspect of Sustainability Report PT. Aneka Tambang Tbk, year 2011 by employing semiotic approach. The sustainability report will be examined based on Barthes’ semiotic by describing its denotative and connotative meaning. Generally the research findings are divided into visual analysis and text analysis. The findings show that visual and textual appearances are supporting each other to create an image which is desired by the company. Various elements in sustainability report can be arranged to create symbols which deliver company’s image to the reader. However, it must be noted that the existence of several cases reported on media can cause debate on society if it is not suitable with the image which is built in company’s sustainability report.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2013/129/051303566
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Endang Susworini
Date Deposited: 31 May 2013 09:49
Last Modified: 18 Oct 2021 11:30
URI: http://repository.ub.ac.id/id/eprint/106537
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