CONFERENCE
PROCEEDINGS
Proceedings of 4th Sustainability Practitioner Conference 2019
Towards Standardized Sustainability Reports to
Enhance GCG and Sustainability Performance
22—23 November 2019
Udayana University and Westin Hotel
Bali—Indonesia
Disclaimer
The views and recommendations expressed by the authors are entirely their own and do not necessarily reflect the views of the editors, the organization, the school or the university. While every attempt has been made to ensure consistency of the format and the layout of the proceedings, the editors are not responsible for the content of the papers appearing in the proceedings.
Table of Contents
No Title and Authors Page
1 Measuring Sustainability Performance in University: Is It Possible to Implement Sustainability Accounting in Higher Education Institution?
Putu Sukma, Kurniawan Made Arie Wahyuni
1
2 Determination of Sustainable Business Factors of Islamic Banks in Indonesia Indra Siswanti, Y. Ferry Cahaya
2
3 Kontribusi Green Bussiness dan Corporate Social Responsibility (CSR) dalam Meningkatkan Environmental Performance dan Financial Perfomance (Studi Empiris Pada PT. Giwang Citra Laut Takalar)
Suhartono, Jamaluddin Majid, Burhanuddin, Abdul Muis, Nurma
3
4 The Value Relevance of Sustainability Reporting in Indonesia
Siti Farhana, Yang Elvi Adelina 4
5 Kontruksi Model Embedding Sustainability di SMEs Berbasis Kolaborasi Triple Helix: Suatu Telaah Kemungkinan Melalui Action Research di Bidang Akuntansi Nining Ika Wahyuni
5
6 Tata Kelola Perusahaan, Karakteristik Perusahaan dan Pengungkapan Kebijakan Anti Korupsi
Octavianus Digdo Hartomo, Iriene Dyah Ayu Tirtasari
6
7 Accounting Perspective on the Islamic-Driven Accountability in a Traditional Islamic Organisation in Java
Januar Eko Prasetio, Iwan Triyuwono, Eko Ganis Sukoharsono, Lilik Purwanti
7
8 Sustainability Accounting, Institution Conflict, and Industrialtobiko : Do They Important?
Sultan Syah, Eko Ganis Sukoharsono, Erwin Saraswati, Roekhuddin
8
9 Awakening of Financial Technology Awareness for Sustainability of Higher Education Performance
Deni Nugroho Setyabudi, EkoGanisSukoharsono
9
10 The Influence of Corporate Social Responsibility Extensive Disclosure, Environmental Cost, and Environmental Performance to Firm Value In Indonesia (An Empirical Study on Indonesia Manufacturing Companies) Ichi Andifa Chandra Kirana, Unggul Purwohedi, I.G.K.A Ulupui
10
11 Pengaruh Intellectual Capital dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Industri dan Kimia)
Astari Cita Marini, I.G.K.A Ulupui, Yunika Murdayanti
11
12 Akuntabilitas “Rwa Bhineda” : Menjaga Keseimbangan dalam Pengelolaan Cultural Heritage untuk Keberlanjutan
Nyoman Ari Surya Dharmawan, Eko Ganis Sukoharsono, Bambang Hariadi, Noval Adib
13 Building Green Economy Models on Management of UB Forest in The Sustainable Development Goals (SDGs) Perspective
Harry Susanto
13
14 Developing Local Government’s Socio-environmental Accountability: Insights from Indonesian Socio-Environmental NGOs Annual Reports Habib Muhammad Shahib, Eko G. Sukoharsono, M. Achsin, Yeney W. Prihatiningtias
14
15 “Sustainabilty” Term and Accounting Education
Fibriyani Nur Khairin, Eko Ganis Sukoharsono, Roekhudin, Bambang Hariadi
15 16 Concern for Social and Environmental Problems as a Foundation to Develop
Sustainable Start-Up Business: Lesson Learnt from Start-Ups in Bali Vincent Rinaldi, Luh Putu Mahyuni
16
17 Harmonisasi Kepentingan dan Strategi Pelibatan Stakeholder Berdasarkan Philosophi Swastika dalam Keberlanjutan Perusahaan
IBK. Bayangkara, Tri Ratnawati, Eko Ganis Sukoharsono
17
18 Etika dan Integritas PT. Pertamina Untuk SDGs Indonesia Ika Makherta Sutadji
18 19 Pengungkapan Corporate Social Responsibility (CSR) pada Bank yang
Terdaftar Di Bursa Efek Indonersia Wiwik Saraswati
19
20 Analisis Reaksi Pasar atas Pengumuman Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup
Gerianta Wirawan Yasa, Komang Winda Trinadewi
20
21 Sinergitas Stakeholder dalam Pengelolaan Kelestarian Hutan Kawasan UB Forest
Alia Fibrianingtyas, Mas Ayu Ambayoen, Sugeng Riyanto
21
22 Unsur Ekonomi, Social dan Lingkungan (Triple Bottom Line) terhadap Kontinuitas Pengumpulan Dana Pihak Ketiga di Lembaga Perkreditan Desa (LPD) Se-Kabupaten Tabanan
Gine Das Prena, Putu Purnama Dewi, Ketut Tanti Kustina, IGA Agung Omika Dewi, I NengahWirsa
22
23 Rantai Nilai Produk Kopi Biji Salak dalam Rangka Mencapai Operasional Berkelanjutan
Heptari Elita Dewi, Herlin Fuji Rahayu, Heru Santoso Hadi Subagyo
23
24 Strategi Pengembangan Usahatani Berkelanjutan pada Komoditas Ubi Jalar Ungu Di Desa Wulanga Jaya Kabupaten Muna Barat
Ilma Sarimustaqiyma Rianse, Wa Kuasa Baka, Pertiwi Syarni, Fahria Nadiryati Sadimantara, Asis Hadi
24
25 Green Accounting and Spiritual Capital
Purweni Widhianningrum, Abd Rohman Taufiq, Cucuk Yester
26 Analisis Risiko Produksi Usahatani Bawang Merah untuk Pembangunan Pertanian yang Berkelanjutan
Rini Mutisari, Deny Meitasari
26
27 Effectiveness of Environmental Performance on Sustainability Balance Scorecard and Management Communication in Evaluating Company Performance
Desak Nyoman Sri Werastuti, Gede Adi Yuniarta
27
28 Pengaruh Pengungkapan Sustainability Report pada Return Saham dan Trading Volume Activity
Made Pradnyandari Puteri Utami, I G.A.M Asri Dwija Putri, Made Gede Wirakusuma, Luh Gede Krisna Dewi
Preface
The Institute of Certified Sustainability Practitioners (ICSP) aims to empower, and through
empowerment establish a secure sustainability framework to serve the interests of the earth and of human well-being. This clear vision, combined with achievable priorities, alignment of talent and personal and organizational action plans, will result in the leadership for sustainability we all want to see. This vision is translated into a mission of developing sustainability practitioners’ professionalism in a responsible manner to contribute to the achievement of the Sustainable Development Goals.
This conference emphasizes the need in developing practitioners’ professionalism by giving an academic venue to discuss various sustainability topics that become the foundations of economic development and well-being of current and future generations. The theme of the conference includes sustain abi lit y reporting, s ustaina bil ity acc ountin g, sustainab il ity g overna nce , and oth er sustaina bil ity rel ated topi cs .
This proceedings includes abstrack of papers presented at 4th Sustainability Practitioner Conference 2019 carrying the theme “Towards Standardized Sustainability Reports to Enhance GCG and Sustainability Performance” ”, held on 22—23 November 2019 at Udayana University and Westin Hotel, Bali—Indonesia. This conference is jointly organized by the National Center for Sustainability Reporting (NCSR), the Institute of Certified Sustainability Practitioners (ICSP), Udayana University and Undiknas University.
We received abstracts from various institutions and organizations around Indonesia where 28 abstracts were accepted for presentation and inclusion in this conference proceedings that
covers both theoretical and empirical works from the scholars in Indonesia. It is hoped that the
collection of these conference abstracts will become a valuable reference to the conference participants, researchers, scholars, students, businesses and policy makers.
We would like to thank all authors and presenters for their invaluable contributions and support. Our sincere gratitude also goes to all reviewers who provided their professional views and comments. Last but not least, we honestly appreciate our editorial board members and assistants who passionately assisted in editing the proceedings.
Editors:
Prof. Eko Ganis Sukoharsono I Putu Sudana
Editorial Board
Editors
Prof. Eko Ganis Sukoharsono
I Putu Sudana
Editorial Board Members
Erwin Saraswati
Luh Putu Mahyuni
I Gusti Ayu Nyoman Budiasih
Ari Purwanti
Editorial Assistants
Habib M. Shahib
Dodik Ariyanto
4th Sustainability Practitioners Conference 2019
Bali—Indonesia, November 22—23, 2019 Page 3
Id 104/4SPC/2019
Kontribusi Green Bussiness dan Corporate Social Responsibility (CSR) dalam Meningkatkan Environmental Performance dan Financial Perfomance
(Studi Empiris Pada PT. Giwang Citra Laut Takalar) Suhartono
Jamaluddin Majid Burhanuddin
Abdul Muis Nurma
UIN Alauddin Makassar E-mail: muisqia98@gmail.com
Abstract—Penelitian ini merupakan penelitian kualitatif deskriptif. Jenis data yang digunakan dalam penelitian ini adalah data subjek yang di peroleh melaui proses wawancara kepada informan ditambah data dokumenter.Hasil penelitian menunjukkan bahwa kontribusi green business dan corporatesocial responsibility dalam meningkatkan environtmental performance dan financial performance dinilai masih banyak kekurangan atau belum optimal. Hal ini terbukti dari rendahnya kinerja perusahaanPT. Giwang Citra Laut Takalar, yang disebabkan oleh SDM perusahaan yang belum menerapkan kebijakan perusahaan secara optimal, terutama kebijakan-kebijakan yang berkaitan dengan green business dan corporate social responsibility. Sehingga terjadi kerusakan lingkungan yang diakibatkan oleh aktivitas perusahaan tersebut. Selain itu, tidak adanya tunjangan fasilitas yang diberikan oleh perusahaan PT. Giwang Citra Laut Takalar mengakibatkan aksi protes karyawan kepada pihak manajemen. Kedepannya perusahaan diharapkan mengadopsi konsep green business dan corporate social responsibility secara mendalam, untuk mengevaluasi permasalahan-permasalahan yang terjadi didalam perusahaan tersebut.
Kata kunci: Green business, corporate social responsibility, environmental performance, financial performance.
