Praktik Tanggung Jawab Sosial Dan Lingkungan Perguruan Tinggi: Analisis Pengungkapan Situs Web

Authors

  • Agatha Garchia Agnes Atmoko Universitas Brawijaya
  • Anita Wijayanti Fakultas Ekonomi dan Bisnis, Universitas Brawijaya

DOI:

https://doi.org/10.21776/reaksi.2023.2.1.100

Keywords:

social and environmental responsibility, state universities, SDGs, sustainability, website

Abstract

Social and environmental responsibility disclosure of higher education institutions provides stakeholders with accountability and governance. This study aims to understand how state universities in East Java implement their social and environmental responsibilities. This study employs qualitative content analysis on the websites of five state universities in East Java. The results exhibited that, despite no policy obliging higher education institutions in Indonesia to disclose their social and environmental responsibilities, the five state universities have implemented it through Tri Dharma Perguruan Tinggi (Three Pillars of Higher Education), which, at the same time, fulfills the sustainability development goals (SDGs). This study demonstrates the importance of regulating how universities disclose information regarding their environmental and social responsibilities.

Abstrak

Pengungkapan praktik tanggung jawab sosial dan lingkungan perguruan tinggi ditujukan sebagai wujud akuntabilitas dan tata kelola perguruan tinggi kepada pemangku kepentingan. Penelitian ini bertujuan untuk memahami bagaimana pengungkapan praktik tanggung jawab sosial dan lingkungan yang dilakukan oleh perguruan tinggi negeri di Jawa Timur. Jenis penelitian yang digunakan adalah kualitatif deskriptif dengan analisis data menggunakan analisis konten terhadap situs web lima perguruan tinggi negeri di Jawa Timur. Hasil penelitian menunjukkan pengungkapan praktik tanggung jawab sosial dan lingkungan pada situs web yang telah dilakukan oleh kelima perguruan tinggi negeri di Jawa Timur melalui Tri Dharma Perguruan Tinggi. Praktik ini juga mendukung terpenuhinya sustainability development goals (SDGs). Belum ada kebijakan yang mewajibkan pengungkapan praktik tanggung jawab sosial dan lingkungan perguruan tinggi di Indonesia. Penelitian ini menguatkan kebutuhan diaturnya pengungkapan praktik tanggung jawab sosial dan lingkungan pada perguruan tinggi.

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Published

2023-01-03

How to Cite

Atmoko, A. G. A., & Wijayanti, A. (2023). Praktik Tanggung Jawab Sosial Dan Lingkungan Perguruan Tinggi: Analisis Pengungkapan Situs Web. Reviu Akuntansi, Keuangan, Dan Sistem Informasi, 2(1), 66–74. https://doi.org/10.21776/reaksi.2023.2.1.100