Akuntansi Keberlanjutan Dan Pengukuran Kinerja Keberlanjutan Universitas

Putu Sukma Kurniawan, Made Arie Wahyuni

Abstract

This analysis proposes to know the ability of non-business organizations to implement the concept of sustainability accounting and measure organizational sustainability performance at higher education institutions and conduct analysis on measuring sustainability performance at universities. The method used is a qualitative paradigm and to analyze sustainability performance, this research uses the GASU and STARS System methods. The result found that the University of Education Ganesha has a high capability in social performance. The results of this study also found that University of Education Ganesha can apply the concept of sustainability accounting and higher education institutions have very high capability to implement the concept of sustainability accounting.


Riset ini bertujuan untuk mengidentifikasi kemampuan organisasi non-bisnis untuk mengimplementasikan konsep akuntansi keberlanjutan dan mengukur kinerja keberlanjutan organisasi pada institusi pendidikan tinggi dan melakukan analisis mengenai pengukuran kinerja keberlanjutan pada universitas. Metode yang digunakan adalah paradigma kualitatif dan untuk menganalisis kinerja keberlanjutan, riset ini menggunakan metode GASU dan STARS System. Hasil riset menemukan bahwa Universitas Pendidikan Ganesha memiliki kinerja sosial yang baik. Hasil riset ini juga menyimpulkan bahwa Universitas Pendidikan Ganesha dapat mengaplikasikan konsep akuntansi keberlanjutan dan institusi pendidikan tinggi memiliki kemampuan yang sangat baik untuk menerapkan konsep akuntansi keberlanjutan.

Keywords

akuntansi keberlanjutan; kinerja keberlanjutan

Full Text:

PDF

References

Adams, C. A. (2013). Sustainability Reporting and Performance Management in Universities: Challenges and Benefits. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-12-2012-0044

Adams, C. A., Muir, S., & Hoque, Z. (2014). Measurement of Sustainability Performance in the Public Sector. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-04-2012-0018

Amran, A., & Keat Ooi, S. (2014). Sustainability Reporting: Meeting Stakeholder Demands. Strategic Direction, Vol. 30(No. 7), Hal 38–41. https://doi.org/10.1108/SD-03-2014-0035

An, Y., Davey, H., Harun, H., An, Y., Davey, H., & Harun, H. (2017). Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis. Sustainability, Vol. 9 (No. 9), Hal 1529. https://doi.org/10.3390/su9091529

Botes, V., Low, M., & Chapman, J. (2014). Is Accounting Education Sufficiently Sustainable? Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-11-2012-0041

Bradford, M., Earp, J. B., Showalter, D. S., & Williams, P. F. (2016). Corporate Sustainability Reporting and Stakeholder Concerns: Is There A Disconnect? Accounting Horizons, Vol. 31(No. 1), Hal 83–102.

Ceulemans, K., Molderez, I., & Van Liedekerke, L. (2015). Sustainability Reporting in Higher Education: A Comprehensive Review of the Recent Literature and Paths for Further Research. Journal of Cleaner Production, Vol.106, Hal 127–143. https://doi.org/10.1016/J.JCLEPRO.2014.09.052

Domingues, A. R., Lozano, R., Ceulemans, K., & Ramos, T. B. (2017). Sustainability Reporting in Public Sector Organisations: Exploring the Relation between the Reporting Process and Organisational Change Management for Sustainability. Journal of Environmental Management, Vol. 192, Hal 292–301. https://doi.org/10.1016/j.jenvman.2017.01.074

Farneti, F., & Guthrie, J. (2009). Sustainability Reporting by Australian Public Sector Organisations: Why They Report. Accounting Forum. https://doi.org/10.1016/j.accfor.2009.04.002

Findler, F., Schonherr, N., Lozano, R. & Barbara, S. 2018. Assessing the Impacts of Higher Education Institutions on Sustainable Development - An Analysis of Tools and Indicatiors. Sustainability. Vol. 11 (No. 59), Hal 1-19.

Kaur, A., & Lodhia, S. (2018). Stakeholder Engagement in Sustainability Accounting and Reporting. Accounting, Auditing & Accountability Journal, Vol. 31(No. 1), Hal 338–368. https://doi.org/10.1108/AAAJ-12-2014-1901

Lamberton, G. (2005). Sustainability Accounting—ABrief History and Conceptual Framework. Accounting Forum, Vol. 29(No. 1), Hal 7–26. https://doi.org/10.1016/j.accfor.2004.11.001

Lange, E. A., & Kerr, S. G. (2013). Accounting and Incentives for Sustainability in Higher Education: An Interdisciplinary Analysis of ANeeded Revolution. Social Responsibility Journal. https://doi.org/10.1108/SRJ-08-2011-0058

Lozano, R. (2006). A Tool for A Graphical Assessment of Sustainability in Universities (GASU). Journal of Cleaner Production, Vol. 14(No. 9–11), Hal 963–972. https://doi.org/10.1016/J.JCLEPRO.2005.11.041

McNicholas, P. A., Fahmi, F. M., & Adams, C. (2016). Sustainability Accounting in Public Sector Organizational Change Processes. Retrieved from https://research.monash.edu/en/publications/sustainability-accounting-in-public-sector-organizational-change-

Nickie Petcharat, N., & Mula, J. M. (2012). Towards a Conceptual Design for Environmental and Social Cost Identification and Measurement System. Journal of Financial Reporting and Accounting, Vol. 10(No. 1), Hal 34–54. https://doi.org/10.1108/19852511211237435

O’Dochartaigh, A. (2017). Stakeholder Relationships, Engagement, and Sustainability Reporting. Social and Environmental Accountability Journal, Vol. 37(No. 3), Hal 225–226. https://doi.org/10.1080/0969160X.2017.1376909

Owen, G. (2013). Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum. Accounting Education. https://doi.org/10.1080/09639284.2013.817798

Richardson, A. J., & Kachler, M. D. (2016). University Sustainability Reporting: A Review of the Literature and Development of a Model. In Handbook on sustainability in management education. University of Windsor.

SIGMA Project. (2003). The sigma guidelines - toolkit (sustainability accounting guide). London: SIGMA Project.

Refbacks

  • There are currently no refbacks.