Akuntansi Keberlanjutan Dan Pengukuran Kinerja Keberlanjutan Universitas

Putu Sukma Kurniawan, Made Arie Wahyuni


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.


akuntansi keberlanjutan; kinerja keberlanjutan

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