Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/26917
Title: Penerapan G4 Guidelines Pada Industri Konstruksi
Authors: Sitanggang, Yosua Deni Hasudungan
Keywords: sustainability report;global reporting initiative;g4 guidelines
Issue Date: 26-Aug-2017
Abstract: Dalam konsep Sustainability Development, maka perusahaan wajib membuat laporan yang disebut Sustainibility Report. Sustainibility Report yang dibuat perusahaan harus efektif, bermakna, terarah sesuai dengan G4 Guidelines yang diterbitkan oleh Global Reporting Initiative (GRI). Tapi pada kenyataanya banyak perusahaan di Indonesia yang belum membuat Sustainibility Report. Penelitian ini akan melakukan analisis tentang kesesuaian antara Sustainibility Report yang dibuat oleh perusahaan, secara khusus pada pelaporan yang berkaitan dengan ketenagakerjaan, dengan G4 Guidelines pada perusahaan manufaktur di Indonesia. Penelitian ini menggunakan teknik qualitative content analysis untuk melakukan analisis data, dan disimpulkan bahwa masih terdapat kesenjangan atau ketidaksesuaian antara praktik pelaporan, secara khusus pada pelaporan yang berkaitan dengan ketenagakerjaan, dengan standar pelaporan yakni G4 Guidelines. Selain itu, ditemukan pula bahwa pola penyusunan laporan antar satu perusahaan dengan perusahaan lainnya cenderung berbeda-beda.
In the concept of Sustainability Development, the company must create a report called Sustainibility Report. Sustainability Reports made by the company must be effective, meaningful, directed in accordance with the G4 Guidelines published by the Global Reporting Initiative (GRI). But in fact many companies in Indonesia have not made Sustainibility Report. This research will conduct an analysis of the suitability between Sustainability Report made by the company, specifically on reporting related to employment, with G4 Guidelines on manufacturing companies in Indonesia. This study uses qualitative content analysis techniques to perform data analysis, and it is concluded that there is still a gap or inconsistency between reporting practices, specifically on reporting related to employment, with the reporting standards of the G4 Guidelines. In addition, it is also found that the pattern of reporting between companies with other companies tend to vary.
URI: https://repository.uksw.edu//handle/123456789/26917
Appears in Collections:T1 - Accounting

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