Putri, Hajiir Prisna Sugeng (2014) The Analysis Of Sustainability Report As A Form Of Corporate Social Responsibility Implementation Based On Global Reporting Initiative (GRI) Guidelines (Case Study at PT. Telekomunikasi Indonesia,. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan utama dalam penelitian ini adalah untuk mendapatkan informasi dan pemahaman tentang pengukuran tingkat pemenuhan laporan keberlanjutan PT Telekomunikasi Indonesia berdasarkan indikator-indikator kinerja di pedoman Global Reporting Initiative (GRI). Indikator-indikator kinerja yang akan dianalisa meliputi ekonomi, lingkungan, praktek tenaga kerja dan pekerjaan layak, hak asasi manusia, masyarakat dan tanggung jawab produk. Peneliti membandingkan indikator-indikator kinerja di laporan keberlanjutan dengan standar Global Reporting Initiative ( GRI) dan kemudian menganalisa pemenuhan standar terhadap indikator-indikator kinerja tersebut. Pemenuhan standar mempunyai tiga kriteria yang meliputi standar sepenuhnya terpenuhi, standar sebagian terpenuhi dan standar tidak terpenuhi. Hasil dari penelitian ini adalah laporan keberlanjutan PT Telekomunikasi Indonesia tahun 2012 telah melaporkan indikator-indikator kinerja yang direkomendasikan oleh Global Reporting Initiative (GRI). Laporan keberlanjutan PT Telekomunikasi Indonesia telah sepenuhnya memenuhi 45 indikator dari 84 indikator yang mencakup di setiap indikator kinerja dan laporan ini telah dijamin oleh Mazars. Berdasarkan perbandingan antara hasil analisis dan tingkat aplikasi GRI, laporan keberlanjutan PT Telekomunikasi Indonesia tahun 2012 dapat dinilai dengan B+.
English Abstract
The main purpose of this research is to gain information and understanding about the level measurement of PT Telekomunikasi Indonesia sustainability report fulfillment based on performance indicators in Global Reporting Initiative (GRI) guidelines. The performance indicators that will be analyzed include economic, environment, labor practices and decent work, human rights, society and product responsibility. The researcher compared the performance indicators in the sustainability report with Global Reporting Initiative (GRI) standard and then analyzes the standard fulfillment for those performance indicators. Standard fulfillment has three criteria that include standard fully fulfilled, standard partially fulfilled and standard not fulfilled. The result of this research is the 2012 sustainability report of PT Telekomunikasi Indonesia has already reported performance indicators that recommended by Global Reporting Initiative (GRI). PT Telekomunikasi Indonesia sustainability report has fully fulfilled 45 indicators out of 84 indicators that covers in each performance indicators and this sustainability report has externally assured by Mazars. Based on the comparison between analysis result and GRI application level, the 2012 sustainability report of PT Telekomunikasi Indonesia can be graded with B+.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/431/051407517 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Hasbi |
| Date Deposited: | 07 Nov 2014 09:11 |
| Last Modified: | 29 Nov 2021 02:19 |
| URI: | http://repository.ub.ac.id/id/eprint/107463 |
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