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"ABSTRACTReporting This study aims to investigate motivations, stakeholder engagament issues as well as issues and challenges in preparing Integrated Reporting. This research applies mixed method approach during its research design and data collection stages in which interview was utilized for a case study of PT Pertamina EP PEP as preparer of the integrated report, followed by interview with relevant stakeholders such as regulatory and professional accounting bodies. Questionnaire with open ended question was also undertaken to explore perspective of investors on Integrated Reporting. This study founds that motives behind the preparation of integrated report is due to lack of knowledge among stakeholders on PEP. Hence, PEP is eager to provide an understanding to stakeholder for two important facts 1 knowledge on the upstream oil and gas industry in which PEP operates and 2 the understanding where PEP is a state owned company that has a positive performance and has a great impact and contribution towards Indonesia. PEP s integrated report has limited conformity with with IIRC due to the absence of value creation framework and principle of connectivity between information and consiseness. Issues and challenges in preparing Integrated Reporting are 1 Increasing cost to prepare the report 2 Business confidentiality of information within the report 3 Inadequate information system to suppor the required data. While its issues on stakeholder engagement are lack of demand by investors as most of them are short term market culture. Implementation of integrated report is also not listed as the priority from regulatory and professional accounting body perspective, since they have more urgent matters to be tackled.

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ABSTRAKStudi ini bertujuan untuk menyelidiki motivasi, isu terkait keterlibatan pemangku kepentingan sekaligus isu dan tantangan dalam penyusunan pelaporan terintegrasi. Riset ini mengaplikasikan pendekatan metode campuran dalam desain riset dan tahap pengumpulan data dimana wawancara digunakan untuk studi kasus pada PT Pertamina EP PEP sebagai penyusun laporan terintegrasi, diikuti dengan wawancara dengan pemangku kepentingan yang relevan seperti regulator dan organisasi profesi. Kuesioner dengan pertanyaan terbuka juga dilakukan untuk menyelidiki perspektif investor terhadap pelaporan terintegrasi. Studi ini menemukan bahwa motif dibalik penyusunan pelaporan terintegrasi diawali dari kurangnya pengetahuan pemangku kepentingan terhadap PEP. Karenanya, PEP ingin menyediakan pemahaman kepada pemangku kepentingan terhadap dua fakta penting: 1 Pengetahuan tentang industri hulu minyak dan gas tempat PEP beroperasi 2 Pemahaman bahwa PEP adalah perusahaan BUMN yang memiliki kinerja positif dan punya dampak dan kontribusi besar pada Indonesia. Pelaporan terintegrasi PEP juga memiliki kesesuaian yang sangat terbatas dengan IIRC, karena tidak adanya kerangka penciptaan nilai dan prinsip konektivitas informasi serta keringkasan. Isu dan tantangan terkait penyusunan pelaporan terintegrasi antara lain 1 Naiknya biaya pembuatan laporan 2 Kerahasiaan informasi pada pelaporan terintegrasi 3 Sistem informasi yang tidak cukup baik dalam mendukung ketersediaan data. Hubungan terhadap pemangku kepentingan pelaporan terintegrasi juga memiliki isu seperti kurangnya permintaan dari investor karena budaya pasar yang masih berorientasi jangka pendek. Dari aspek regulator dan organisasi profesi akuntansi, mereka juga tidak memprioritaskan implementasi pelaporan terintegrasi karena mereka juga memiliki hal yang lebih penting untuk diselesaikan. "

"At first, corporate business activity more prioritized for achieving profit for the benefit of corporate itself without care about the benefit of people include community and environment sustainability which are parts of corporate business activity. Now a days, corporate has not only economic responsibility but also social responsibility which related to people and environment aspects. In accordance with the act 40/2007 which proclaimed since August 16th, 2007, Corporate Social Responsibility implementation is an obligation for corporate which has business activity in and/or related to natural resources field. Corporate social responsibility implementationis a strategy to do business activity which can support existence, sustainability and the growth of corporate because corporate will get profit in long term that caused of loyality to corporate."

"Penulisan makalah ini bertujuan untuk mengutarakan penilaian baik yang bersifat obyektif maupun opini pribadi penulis tentang perubahan substantif yang dibuat oleh organisasi di bidang akuntabilitas perusahaan dan juga menggunakan pemahaman materi pelajaran melalui diskusi tentang berbagai perspektif kasus bisnis, akuntabilitas stakeholder, dan pandangan kritis pada Corporate Social Responsibility (CSR) dan Social and Environmental Reporting (SER).

 

Makalah ini ditulis dengan menggunakan metode studi pusaka. Penulis membaca berbagai artikel yang terkait sesuai dengan saran dari dosen pembimbing. Ide-ide yang diambil dituliskan dengan penjelasan penulis maupun mengutip langsung.

 

Sebagai kesimpulan, berdasarkan pandangan pribadi penulis menyajikan kemiripan pada materi pembelajaran walaupun ada perbedaan dimana CSR dan SER sebagai alat yang efektif untuk perubahan substantive pada akuntabilitas perusahaan. Tidak ada organisasi yang mengakui tujuan utama dibalik menerapkan CSR dan SER. Mereka bersikeras bahwa upaya ini adalah untuk membantu lingkungan dan masyarakat.

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The writing of this paper aims to present a good discussion of both the objective and personal opinion of the author about substantive changes made by institutions in the field of corporate accountability and also use understanding material through discussions about business, stakeholder accountability, and critical view of Corporate Social Responsibility (CSR) and Social and Environmental Reporting (SER).

 

This paper was written using the library study method. The writer reads various related article in accordance with the advice of the supervisor. The ideas taken are written with the writer`s explanation or by directly quoted. In conclusion, based on the writer`s personal view, there are similarities in learning material, although there are differences where CSR and SER are effective tools for substantive change in corporate accountability. There is no organization that recognizes the main purpose behind implementing CSR and SER. They insist that this effort is to help the environment and society."

"Tesis ini membahas mengenai implementasi ISO 26000 sebagai panduan pelaksanaan kegiatan Corporate Social Responsibility (CSR) dan pelaporan serta pengungkapkan kegiatan CSR sesuai dengan standar Global Reporting Initiative (GRI) di PT. Indah Kiat Pulp and Paper, Tbk. Dasar yang digunakan oleh Indah Kiat dalam melaksanakan kegiatan CSR adalah visi dan misi perusahaan menjadi produsen bubur kertas (pulp) dan kertas nomor satu di dunia dengan memberikan yang terbaik bagi stakeholder serta berkomitmen untuk menjalankan usahanya secara berkelanjutan. Untuk menjalankan kegiatan CSR sesuai dengan visi dan misi perusahaan, Indah Kiat menggunakan ISO 26000 sebagai panduan dalam melaksanakan kegiatan CSR dengan memenuhi prinsip-prinsip CSR dan tujuh subjek inti yang terkandung pada ISO 26000. Untuk menghindari adanya asimetri informasi antara perusahaan dengan stakeholder, kegiatan-kegiatan CSR yang telah dilakukan kemudian dilaporkan dan diungkapkan melalui annual report dan sustainability report yang diterbitkan bersama dengan Asia Pulp and Paper sesuai dengan standar GRI. Dengan pelaksanaan kegiatan CSR dan pelaporan serta pengungkapan ini, Indah Kiat telah menunjukkan perilaku etis dengan menghormati kepentingan stakeholder yang dimiliki perusahaan dan meningkatkan citra perusahaan yang berdampak terhadap kemudahan perusahaan untuk menembus pasar Internasional.

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This thesis discusses implementation of ISO 26000 as guidance of Corporate Social Responsibility (CSR) activities, reporting and disclosure CSR activities according to Global Reporting Initiative (GRI) standard. Vision and mission to become number one pulp and paper manufacturer in the world and committed to conducting its business sustainable by giving superior value for stakeholders is used as the basis of CSR program. Indah Kiat using ISO 26000 to run the CSR activities by fulfill CSR principles and seven core subject contained in ISO 26000.

To prevent the occurrence of asymmetric information between company and stakeholder, CSR activities that have been made then reports and disclosed through Indah Kiat's annual report and sustainability report issued together with Asia Pulp and Paper according to GRI standards. With this ISO 26000 implementation, reporting, and disclosure of CSR activities, Indah Kiat has demonstrated ethical behavior with respect for stakeholder's interest and enhances the corporate image which has an impact on the ease of the company to break through the international market."

"Tesis ini membahas indikator program Tanggung Jawab Sosial Perusahaan (TSP) PT. Nusa Halmahera Minerals, aspek-aspek pada laporan TSP, dan pengintegrasiannya pada laporan Global Reporting Initiatives (GRI) korporasi.Penelitian menggunakan metode kualitatif deskriptif. Hasil penelitian menunjukkan penggunaan indikator yang tidak sesuai dengan tujuan program, yaitu keuangan dan kuantifikasi pertanian. Aspek dalam laporan bersifat teknis, sehingga lebih digunakan untuk kepentingan internal. Pengintegrasian indikator ke GRI korporasi sangat minim keterlibatan site. Perlu digunakan indikator yang lebih tepat agar dampak program dapat diukur dan termonitor dalam laporan TSP. Pelaporan GRI perlu lebih melibatkan site agar lebih akurat dan mudah didiseminasi ke pemangku kepentingan lokal.

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This thesis is discussing Corporate Social Responsibility (CSR) indicators at PT.Nusa Halmahera Minerals, aspects in CSR reports, and its integration to corporate?s Global Reporting Initiatives (GRI).

This qualitative descriptive research shows that indicators used (financial and agriculture) were not aligned with program?s objectives. Reporting aspects are technical and mainly for internal purposes. Site?s involvement in integration process of indicators to GRI was minimum.

Precise indicators are needed to better measure impacts of CSR programs and monitor them in the reports. More site?s involvement needed to improve the accuracy of GRI reporting and for better dissemination to local stakeholders."

"ABSTRAKTujuan dari penelitian ini adalah untuk menguji secara empiris apakah ketigapraktik pelaporan CSR yang akhir-akhir ini banyak diimplementasikan olehperusahaan berpengaruh terhadap kualitas pengungkapan CSR perusahaan. Ketigapraktik tersebut adalah penggunaan laporan CSR yang berdiri sendiri, kerangkapelaporan GRI, dan jasa asurans eksternal atas laporan CSR. Kualitaspengungkapan CSR dalam penelitian ini diukur berdasarkan konten dari informasiyang diungkapkan, tipe informasi yang digunakan untuk mendeskripsikaninformasi CSR, dan orientasi manajerial dari informasi CSR. Penelitian inimenggunakan sampel sebanyak 50 perusahaan terbuka non-keuangan yangmemiliki nilai kapitalisasi pasar di atas rata-rata seluruh perusahaan yang tercatatdi Bursa Efek Indonesia pada tahun 2011-2013. Teori legitimasi digunakansebagai dasar bagi penelitian ini. Hasil penelitian ini menunjukkan bahwapenggunaan laporan CSR yang berdiri sendiri berpengaruh negatif terhadapkualitas pengungkapan CSR. Sementara itu, adopsi kerangka pelaporan GRI danpenggunaan jasa asurans eksternal memiliki pengaruh positif terhadap kualitaspengungkapan CSR suatu perusahaan.

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ABSTRAKThe aim of this study is to examine empirically whether three CSR reportingpractices, which recently are frequently implemented by many firms, have anyeffect on the quality of CSR disclosures. The three CSR reporting practices thatbeing examined in this study are the use of standalone reports, GRI reportingframework, and external assurance. The quality of CSR disclosures on this studyis measured based on the content of the information disclosed, the type ofinformation that are being used to describe CSR informations, and the managerialorientation of the CSR informations. This research is conducted based on 50samples of nonfinancial listed companies with above average marketcapitalization on the Indonesia Stock Exchange for the years 2011-2013.Legitimacy theory is being used to conduct this research. The result shows thatthe use of standalone CSR report has negative influence on the quality of CSRdisclosures. On the other hand, adoption of GRI reporting framework and the useof external assurance have positive incluences on the quality of CSR disclosures."

"Semakin berkembangnya sebuah industri, maka peran Public Relations (PR) semakin penting terutama bagi industri kelapa sawit yang sering menjadi sasaran kampanye negatif dengan berbagai isu lingkungan dan sosial. Munculnya laporan Associated Press pada 18 November 2020 terkait eksploitasi perempuan di industri kelapa sawit mendorong Public Relations PT Astra Agro Lestari Tbk untuk melakukan manajemen isu dalam rangka mempertahankan citra perusahaan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui implementasi manajemen isu PR di PT Astra Agro Lestari Tbk dalam menghadapi isu perempuan melalui program Agrovaria Lovepink. Penelitian ini menggunakan paradigma konstruktivisme dengan pendekatan kualitatif dan strategi penelitian studi kasus. Untuk mengumpulkan data, teknik yang dilakukan adalah in-depth interview dengan berfokus pada langkah-langkah manajemen isu yang dilakukan mulai dari penyusunan rencana hingga evaluasi oleh Public Relations PT Astra Agro Lestari Tbk. Hasil penelitian ini menunjukkan PR PT astra Agro Lestari tbk melakukan proses manajemen isu ketika isu tersebut berada di ¬fase emerging issue dan melakukan program pengendalian melalui implementasi strategi event, publikasi, kolaborasi/kerjasama, dan social responsibility yang dibalut dalam sebuah program bernama Agrovaria Lovepink.

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As an industry develops, the role of Public Relations (PR) becomes increasingly important, especially for the palm oil industry, which is often the target of negative campaigns on various environmental and social issues. The emergence of an Associated Press report on the exploitation of women in the palm oil industry on 18 November 2020 prompted the public relations department of PT Astra Agro Lestari Tbk to implement issue management in order to maintain the company's image. Therefore, this study aims to determine the implementation of PR issue management at PT Astra Agro Lestari Tbk in dealing with women's issues through the Agrovaria Lovepink programme. This study uses a constructivism paradigm with a qualitative approach and a case study research strategy. To collect data, the technique used was in-depth interviews, focusing on the issues management steps that were carried out from the preparation of the plan to the evaluation by the public relations department of PT Astra Agro Lestari Tbk. The results of this study show that PT Astra Agro Lestari Tbk. PR carries out an issue management process when the issue is in the emerging issue phase and carries out a control programme through the implementation of event strategies, publications, cooperation/collaboration and social responsibility wrapped in a programme called Agrovaria Lovepink."

"Penelitian ini bertujuan untuk menilai kesesuaian Laporan Keberlanjutan 30 BUMN dengan prinsip-prinsip pelaporan, standar pengungkapan, penilaian secara keseluruhan terhadap GRI Sustainability Report Guidelines 3.1 serta pengaruh pengungkapan CSR mengenai kinerja sosial, lingkungan, dan ekonomi terhadap kinerja keuangan. Metodologi penelitian yang dipergunakan adalah analisi terhadap isi Laporan Keberlanjutan I Laporan Tahunan dari 30 BUMN dan kemudian melakukan analisis regresi.Hasil dari pengujian menunjukkan bahwa Laporan Keberlanjutan telah berusaha untuk sesuai dengan prinsip GRI, namun masih kurang lengkap dalam pengungkapannya dan secara keseluruhan menunjukkan bahwa 30 BUMN belum membuat Laporan Keberlanjutan yang sesuai dengan GRI Sustainability Report Guidelines 3.1. Oleh karena itu perlu keterlibatan para regulator untuk membuat kebijakan mengenai format laporan dan penegakan aturannya. Hasil pengujian dengan analisis regresi memberikan bukti empiris bahwa pengungkapan kinerja ekonomi, lingkungan, dan sosial berpengaruh secara positif dan signifikan terhadap kinerja keuangan yang diwakili oleh ROE dan ROA.

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This study aims to assess the suitability of the Sustainability Report 30 SOEs with the principles of reporting, disclosure standards, an overall assessment of the GRI Sustainability Report Guidelines 3.1 as well as the influence of CSR on economic, environmental, social performance to financial performance. The research methodology used is the analysis of the content of Sustainability Reports I Annual Reports of the 30 SOEs and then perform regression analysis.Results of the testing showed that the Sustainability Report has attempted to conform to the GRI principles, however, the results are still lacking full disclosure and overall showed that 30 SOEs have not made a sustainability report in accordance with the GRI Sustainability Report Guidelines 3.1. Therefore, involvement of the regulator is necessary to make the format of reports and policy enforcement. The test results with the regression analysis provides empirical evidence that the disclosure of economic performance, environmental, and social positively and significantly impact on the financial performance represented by ROE and ROA."

"[Pelaksanaan sistem perpajakan di Indonesia berhadapan dengan terbatasnya sumber daya manusia padahal beban kerjanya sangat berat. Hal ini juga terkait denganpemungutan pajak restoran di DKI Jakarta, beban kerja tersebut semakin bertambah sejalan dengan semakin berkembangnya keberadaan restoran di DKI Jakarta. Dengan adanya ketidakseimbangan antara jumlah wajib pajak yang harus dilayani dengan jumlah petugas wajib pajak dikhawatirkan akan terjadi kebocoran serta kecurangan dalam pembayaran dan pelaporan pajak restoran. Upaya yangdilakukan pemerintah untuk mengatasinya adalah dengan menerapkan sistem pajak online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta. Penelitianini bertujuan untuk menganalisis efektifitas sistem online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif, metode pengumpulan data kualitatif dan jenis penelitian deskriptif. Hasil penelitian menyimpulkan bahwa pelaksanaan system online pada pembayaran dan pelaporan pajak restoran di DKI Jakarta menurut indikator pengukur yang digunakan peneliti berdasarkan teori Campbell, yaitu adanya keberhasilan program, keberhasilan sasaran, tingkat output dan input yang efektif dan pencapaian tujuan secara menyeluruh sudah efektif.

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Implementation of the tax system in Indonesia dealing with limited human resources when their work is very hard.. It is also related to restaurant tax in DKI Jakarta, the work is increasing in line with the growing of restaurants in DKI Jakarta. With an imbalance between the number of taxpayers who should be served by the number of taxpayers officers, it would cause concern to leakage and fraud in payment and restaurants tax reporting. The government's efforts is to implement an online system in payments and restaurants tax reporting in Jakarta. The purpose of this study is to analyze the effectiveness of the online system on payment and restaurants tax reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data collection methods and descriptive research. The results of this study conclude that the implementation of an online system in payment and restaurants tax reporting in DKI Jakarta according to indicators based on Campbell's theory, namely the success of the program, the success of the target, the level of output and input which is effective and goal attainment has been effective.;Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective;Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective, Implementation of the tax system in Indonesia dealing with limited human resources

when their work is very hard.. It is also related to restaurant tax in DKI Jakarta,

the work is increasing in line with the growing of restaurants in DKI Jakarta. With

an imbalance between the number of taxpayers who should be served by the number

of taxpayers officers, it would cause concern to leakage and fraud in payment and

restaurants tax reporting. The government's efforts is to implement an online system

in payments and restaurants tax reporting in Jakarta. The purpose of this study is

to analyze the effectiveness of the online system on payment and restaurants tax

reporting in DKI Jakarta. This study uses a quantitative approach, qualitative data

collection methods and descriptive research. The results of this study conclude that

the implementation of an online system in payment and restaurants tax reporting in

DKI Jakarta according to indicators based on Campbell's theory, namely the

success of the program, the success of the target, the level of output and input which

is effective and goal attainment has been effective]"

"ABSTRAKPelaporan perusahaan saat ini dituntut untuk menyampaikan secara efektif informasi perusahaan kepada pemangku kepentingan terkait penciptaan nilai untuk jangka pendek, menengah, dan panjang. Penelitian ini bertujuan untuk menginvestigasi relevansi nilai informasi dari Sustainability Reporting SR dan Integrated Reporting . Penelitian ini juga menyediakan insight terkait dengan pengimplementasian dari dan dampaknya pada informasi akuntansi sebagai konsekuensi ekonomi dari penerapan suatu bentuk pelaporan. Penelitian empiris dilakukan dengan menggunakan balanced panel data untuk menghindari bias atas tidak diikutsertakan salah satu periode atas sebaliknya terkait dengan relevansi nilai informasi dan unbalanced panel data untuk memperluas sampel dalam, mengetahui penerapan dan dampaknya pada informasi akuntansi.Analisis regresi dilakukan pada 252 observasi untuk relevansi nilai sustainability reporting, 636 untuk relevansi nilai dan 3.123 observasi dari 338 perusahaan yang terdaftar di Johannesburg Stock Exchange JSE antara 12 periode 6 sebelum dan 6 sesudah . Data keuangan diperoleh melalui Datastreams Thomson-Reuters Hasil dari regresi menunjukkan bahwa SR tidak memiliki relevansi nilai di Afrika Selatan pada tahun 2005-2010 sedangkan Integrated Reporting memiliki relevansi nilai pada tahun 2011-2016. Lebih lanjut, informasi akuntansi memiliki relevansi nilai yang lebih tinggi mendukung bahwa pendekatan memiliki dampak signifikan pada relevansi nilai pada informasi akuntansi di Perusahaan Afrika Selatan. Penemuan ini dapat menjadi pertimbangan terkait pengimplementasian pada banyak nagara maju dan berkembang untuk menyamakan dengan model pelaporan terkini dalam mendukung keberlanjutan dengan mengimplentasikan integrated thinking and action.

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ABSTRACTThe current corporate reporting expects to effectively convey companies rsquo information to the stakeholders regarding value creation for short, medium, and long term. This study aims to investigate the value relevance of information from both Sustainability Reporting and Integrated Reporting. This study provide insgiht ragarding the implementation of IR and its effect to the accounting information as its economic consequences. The empirical study was conducted using balanced pannel data to avoid certain bias of not including prior and post vice versa for the information value relavance and unbalanced panel data to widen range of sample for investing the implementation of Integrated Reporting and its effect to accounting information.The regression analysis was performed on 252 observasions for sustainablitity reporting value relevance, 636 observasions for integrated reporting value relevance and lastly 3.132 observations from 338 companies which are listed on Johannesburg Stock Exchange JSE between 12 periode 6 pre periods and 6 Post periods . The financial data was collected from Datastreams Thomson Reuters. The result of regression shows Sustainablity Reporting has no value relevance in South Africa in the 2005 2010 whislt Integrated Reporting has value relevance in 2011 2016. Moreover, accounting informations have value relevance supporting that Integrated Reporting approach has significantly affected on value relevance of accounting information in South African Companies as well. This findings could be a consideration regarding the implementation of IR in many countries either developed or developing countries to adhere with the advanced corporate reporting model to support the sustainability by implementing integrated thinking and action."