PANDUAN PROSES PENYUSUNAN LAPORAN KEBERLANJUTAN (STUDI KASUS UMKM ARDUNG FARM)
DOI:
https://doi.org/10.71282/at-taklim.v2i6.580Keywords:
MSME Sustainability Report, Efficiency and Effectiveness, Process Modeling, Environmental and Social ImpactAbstract
This study aims to determine the modeling of the Sustainability Report Preparation Process at Ardung Farm MSMEs based on the formulation of the problem and research objectives. In addition, to improve the efficiency and effectiveness of the sustainability report preparation process. This research method uses a descriptive qualitative approach that emphasizes understanding the meaning and process rather than just the results of an activity. Information obtained through certain measurements is used as a basis for compiling logical arguments into facts. Based on the results of the study, the owner of Ardung Farm MSMEs considers sustainability reports important as a tool for evaluating and improving long-term businesses that have a positive impact on the environment and society. Employees also consider this report to support welfare and environmental impact management, although their involvement in sustainability is still limited. Suppliers support the preparation of reports as a form of social responsibility and sustainable innovation, while the community expects this MSME to continue to monitor its operational impacts, especially if the business scale increases. MSME partners consider chicken waste management to be good, but formal reports are needed to expand partnerships and their positive impacts.
Downloads
References
Azmi, Z., Nasution, A. A., & Wardayani, W. (2018). Memahami Penelitian Kualitatif dalam Akuntansi. Akuntabilitas, 11(1), 159–168. https://doi.org/10.15408/akt.v11i1.6338
Borga, F., Citterio, A., Noci, G., & Pizzurno, E. (2009). Sustainability Report in Small Enterprises: Case Studies in Italian Furniture Companies. Business Strategy and the Environment, 18(3), 162–176. https://doi.org/10.1002/bse.561
Creswell, J. W. (2021). Qualitative Inquiry and Research Design: Choosing Among Five Approaches (4th ed.). SAGE Publications.
Dewi Kurniasih, Y. R. (2021). Teknik Analisa. Bandung: ALFABETA.
Evans, N., & Sawyer, J. (2010). CSR and Stakeholders of Small Businesses in Regional South Australia. Social Responsibility Journal, 6(3), 433–451. https://doi.org/10.1108/17471111011064799
Formankovaа, S., & Trenz, O. (2018). The future of Investing – Sustainable and Responsible Investing. Marketing and Management of Innovations, (2), 94–102. https://doi.org/10.21272/mmi.2018.2-08
Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder Theory and “The Corporate Objective Revisited.” Organization Science, 15(3), 364–369. https://doi.org/10.1287/orsc.1040.0066
Gautama, B., Mahandito, T., & Salsabila, D. (2023). Akuntansi Berkelanjutan pada Umkm: Pemahaman Atas Laporan Keberlanjutan. Jurnal Riset Akuntansi Aksioma, 22(2), 256–269. https://doi.org/10.29303/aksioma.v22i2.244
Ghozali, I., & Chariri, A. (2007). Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.
GRI-G4. (2016). Pedoman Pelaporan Keberlanjutan Tentang Prinsip-Prinsip Pelaporan dan Pengungkapan.
Harnphattananusorn, S., & Puttitanun, T. (2021). Generation Gap and Its Impact on Economic Growth. Heliyon, 7(e07160), 1–8. https://doi.org/10.1016/j.heliyon.2021.e07160
Hapsari, M. D. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi, 4(1), 65–72.
Hendra Poerwanto G., Kristia, Fransisca Desiana Pranatasari. (2019). Praktik Model Bisnis Berkelanjutan pada Komunitas UMKM di Yogyakarta. EXERO Vol 2 No 2 pp. 183–204. doi: 10.24071/exero.v2i2.4050
Humphreys, S. (2022). Against Future Generations. European Journal of International Law, 33(4), 1061–1092. https://doi.org/10.1093/ejil/chac068
Hapsari, M. D. (2023). Analisis Penerapan Laporan Keberlanjutan (Sustainability Report) Terhadap Nilai Perusahaan .
Indrawan, D. C. (2011). Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan. Skripsi. Universitas Diponegoro.
Initiative, G. R. (2022). GRI 13: Agriculture Aquaculture and Fishing. GRI. Retrieved from https://www.globalreporting.org/standards/standards-development/sector-standard-for-agriculture-aquaculture-and-fishing/
Irianto, A., Muktar, M. N., Lasiyono, U., & Sawitri, A. P. (2023). Pelatihan Penyusunan Laporan Keuangan untuk Keberlanjutan UMKM Keripik Pisang Desa Kalikatir. Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN), 4(4), 4843–4848.
Kumar, V., Gunasekaran, A., Singh, K., Papadopoulos, T., & Dubey, R. (2015). Cross Sector Comparison of Sustainability Reports of Indian Companies: A Stakeholder Perspective. Sustainable Production and Consumption, 4, 62–71. https://doi.org/10.1016/j.spc.2015.08.005
Kurniawan, P. S. (2017a). Pemodelan Peta Materialitas Informasi pada Laporan Keberlanjutan Perusahaan. Jurnal Riset Akuntansi dan Bisnis Airlangga, 2(2), 202–223.
Kurniawan, P. S. (2017b). Pemodelan Proses Penyusunan Laporan Keberlanjutan pada Usaha Kecil dan Menengah (UKM). AKUNTABEL, 14(1), 29–37. https://doi.org/10.29264/jakt.v14i1.1153
Lathifah Hanim, N. (2018). UMKM (Usaha Mikri, Kecil dan Menengah). Semarang: Unissula Press.
Marija, M., Sihwahjoeni, S., & Apriyanto, G. (2021). Pengaruh Financial Capital, dan Literasi Keuangan terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Malang. Jurnal Akuntansi dan Perpajakan, 7(1), 31–38. https://doi.org/10.26905/ap.v7i1.5464
Munadiya, R. (2022). Isu Keberlanjutan dan Persaingan Usaha: Kapan Otoritas Harus Campur Tangan? Jurnal Persaingan Usaha, 2(2), 127–137. https://doi.org/10.55869/kppu.v2i2.66
NCSR. (2017). GRI G13 Certified Training Course GRI Sustainability Reporting Process. Malang: National Center for Sustainability Reporting.
Oliveira, R. V. (2018). Back to the Future: The Potential of Intergenerational Justice for The Achievement of The Sustainable Development Goals. Sustainability, 10(427), 1–16. https://doi.org/10.3390/su10020427
Park, J. T. (2015). Climate Change and Capitalism. Consilience: The Journal of Sustainable Development, 14(2), 189–206.
Poerwanto, G. H, Kristia, & Pranatasari, F. D. (2019). Praktik Model Bisnis Berkelanjutan pada Komunitas UMKM di Yogyakarta. EXERO: Journal of Research in Business and Economics, 2(2), 183–204.
Poerwanto, G Hendra, Kristia, K., & Pranatasari, F. (2021). Praktik Model Bisnis Berkelanjutan pada Komunitas UMKM di Yogyakarta. EXERO : Journal of Research in Business and Economics, 2(2), 183–204. https://doi.org/10.24071/exero.v2i2.4050
Prasetyo, A., & Meiranto, W. (2017). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2013 - 2015. Diponegoro Journal of Accounting, 6(3), 1–12.
Programme, U. E. (2021). The Sustainable Development Goals Report 2021. Retrieved from UN Environment Programme: https://unstats.un.org/sdgs/report/2021/
Simon, P. (2018). Achieving Sustainable Development and Promoting Development Cooperation. New York: United Nations.
Sipayung, B. (2023). Pengaruh Manajemen Keuangan, Manajemen Risiko, Tata Kelola Perusahaan, Terhadap Nilai Perusahaan di PT. XYZ. Sanskara Akuntansi dan Keuangan, 1(03), 153–162. https://doi.org/10.58812/sak.v1i03.104
Vanroelen, C. (2017). Longer Working Careers and Sustainable Work: The Issue of Social Inequality. Society, Health & Vulnerability, 8(1332854), 9–13. https://doi.org/10.1080/20021518.2017.1332854
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Elsa Nur Maulidina Praptika Ayu (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.