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Measuring sustainability performance in university: Is it possible to implement sustainability accounting in public sector organization?

Putu Sukma Kurniawan (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020)

 Abstrak

This study aims to identify the ability of non-business organizations to implement the concept of sustainability accounting and to measure the organization’s sustainability performance. The object of this study is higher education institutions (public universities). This study used a qualitative paradigm with data collection techniques and using the document analysis method. The data used is the university’s sustainability report and relevant documents. The methods used to analyze sustainability performance is the GASU method and the STARS System. The results of this study found that public university organizations can apply the concept of sustainability accounting and have a very high capability to implement the concept of sustainability accounting. This study also identified the challenges in the implementation process of sustainability accounting in public sector organizations, particularly in higher education institutions.

 Metadata

No. Panggil : 332 JTKAKN 6:1 (2020)
Entri utama-Nama orang :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
Sumber Pengatalogan : LibUI eng rda
ISSN : 24603937
Majalah/Jurnal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Volume : Vol. 6, No. 1, Jan - Jun 2020: Hal. 57-72
Tipe Konten : teks
Tipe Media : unmediated
Tipe Carrier : volume (rdacarier)
Akses Elektronik : https://doi.org/10.28986/jtaken.v6i1
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4 R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
332 JTKAKN 6:1 (2020) 08-22-29652152 TERSEDIA
Ulasan:
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