Erel, Rhopyzeta Aninda (2019) Peran Akuntan Dalam Pencapaiansustainable Development Goals (SDGs) di Indonesia (Studipadaperusahaanindustrikelapasawit di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitianinibertujuanuntukmenganalisisperanakuntandalammewujudkanpencapai an SDGs denganprioritasperusahaankelapasawit di Indonesia.Industrikelapasawitadalahsalahsatuindustri yang memilikidampaksignifikanterhadapkondisiekonomi, sosialdanberpotensimerusaklingkungan di Indonesia.Prinsip SDGs, apabiladiimplementasikanolehperusahaankelapasawit, akanmempengaruhitransformasi proses dankerangkakerjabisnis. Transformasiinimembutuhkankeahlianprofesi, salahsatunyaadalahakuntanuntukmerasionalkanpeluangdalammewujudkan SDGs. Penelitianinimenggunakanmetodepenelitiankualitatifdeskriptifmelaluipendekatans tudikasusdengan data sekunderdanliterature review sebagaimetodepengumpulan data.Menggunakanmetodeliterature review, penelitimelakukancontent analysis terhadap 16 Sustainability Report yang diungkapkanolehperusahaankelapasawit yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 yang mengungkapkansecaraterpisahmaupuntergabungdalamAnnual Report. HasilpenelitianmenunjukkanbahwaAkuntansebagaisalahsatukomponenpentingdal ambisnis yang memilikipengaruhuntukmewujudkan SDGs, khususnyapadaindustrikelapasawit di Indonesia, sebagaicreators of value, providers of value, keepers of the value, danreporters of value. Perusahaan kelapasawit di Indonesia telahmemilikikesadaranuntukmengadopsinilai-nilai SDGs sebagaikerangkakerjabisnis.
English Abstract
This study analyzes the role of accountants in achieving Sustainable Development Goals in Indonesian palm oil companies. Palm oil industry in Indonesia, despite having significant economic and social impacts, has the potential of harming the environmental. Should the principles of Sustainable Development Goals are implemented by palm oil companies, transformation of business process and framework will be affected. This transformation requires the expertise of professionals, one of which is accountant, in rationalizing opportunities in realizing Sustainable Development Goals. This descriptive qualitative research uses case study approach in examining secondary data, which was collected from literature review. Content analyses were performed on 16 sustainability reports, published either exclusively or separately from annual report, of palm oil companies listed in the Indonesia Stock Exchange (IDX) in 2017. This study finds that accountants are important parts of business since they influence the achievement of Sustainable Development Goals of Indonesian palm oil industry as creators of value, providers of value, keepers of the value, and reporters of value. Most Indonesian palm oil companies have the awareness to adopt the values as their business framework.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/683/052000851 |
| Uncontrolled Keywords: | Sustainable Development Goals, sustainability report, accountant role |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.028 5 Accounting (Computer applications) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 15 Nov 2020 12:25 |
| Last Modified: | 15 Nov 2020 12:25 |
| URI: | http://repository.ub.ac.id/id/eprint/178602 |
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