Perspektif Water Accounting Untuk Industri Consumer Non Cyclying di Indonesia
Abstract
Penelitian ini berfokus pada evaluasi praktik water accounting di industri consumer non-cyclical Indonesia, dengan mengkaji penerapan standar Global Reporting Initiative (GRI) 303. Analisis dilakukan terhadap laporan keberlanjutan perusahaan yang dipublikasikan selama tahun 2021 dan 2022, menggunakan teknik analisis konten kualitatif dan kuantitatif untuk mengukur tingkat kepatuhan dan kedalaman pengungkapan informasi terkait pengelolaan sumber daya air. Hasil studi menunjukkan peningkatan kepatuhan terhadap GRI 303, menandakan perbaikan dalam pengungkapan informasi water accounting. Namun, analisis lebih lanjut mengungkap adanya kesenjangan dalam transparansi dan detail pelaporan yang masih jauh dari ideal. Kajian ini juga mengidentifikasi beberapa hambatan utama yang dihadapi perusahaan dalam mengimplementasikan water accounting secara efektif, yang meliputi kurangnya regulasi yang spesifik dan komprehensif, minimnya edukasi dan kesadaran tentang pentingnya akuntansi air, serta kebutuhan untuk peningkatan kualitas dan konsistensi laporan keberlanjutan.
Keywords:
Akuntansi air, GRI 303, keberlanjutan, transparansi, laporan keberlanjutan, industri non-cyclical, regulasi, edukasi
References
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Botha, M. J., Middelberg, S. L., & Oberholzer, M. (2022). Supply Chain Water-Reporting Practices in The Food, Beverage and Tobacco Sector : a Comparative Study. Taylor & Francis Group - water international Vol. 47, No. 3.
Breliastiti, R., Setiawan, T., Herninta, T., Vivianty, & Shelvy. (2023). Implementation of Global Reporting Initiatives (GRI) Standards in Service Sector Companies. Dinasti International Journal of Economics Finance and Accounting (DIJEFA).
Dwianika, A. (2020). Pengaruh Water Awareness Terhadap Kinerja Perusahaan. Jurnal Ilmiah Wahana Akuntansi Vol 15 (1).
Eksandy, A., Sofia, I. P., Harianto, R., Pratam, F. A., & Sari, R. U. (2023). Economic Performance Of Manufacturing Companies in Indonesia : Tangible Assets, IT Capabilities, and Water Accounting. Jurnal Akuntansi, Vol 10 No. 1.
Escriva-Bou, A., McCann, H., Hanak, E., Lund, J., Dist.M.ASCE., Gray, B., Blanco, E., Jezdimirovic, J., Magnuson-Skeels, B., Tweet, A. (2020). Water Accounting in Western US, Australia, and Spain: Comparative Analysis. American Society of Civil Engineers Vol 146 (3).
Fitriasari, D., Deniswara, K., & Martanti, B. (2021). Water Accounting Accountability In Indonesia Minning Intensive Areas : An Exploration . PalArch's Journal of Archaelogy of Egypt / Egyptology, 719.
Fuentes, I., Vervoort, R. W., McPhee, J., & Rojas, L. A. (2024). Agricultural water accounting: Complementing a governance monitoring schema with remote sensing calculations at different scales. Agricultural Water Management 292.
GRI Standards. (2021). GRI 303: Air dan Efluen 2018.
Hundertmark, T., Lueck, K., & Packer, B. (2020, Mei 5). Water : A human and business priority. Retrieved from Mckinsey Sustainability: https://www.mckinsey.com/capabilities/sustainability/our-insights/water-a-human-and-business-priority#/
Jie, L., & Xiaoyu, S. (2020). Exploration on the practical compilation of balance sheet of water resources in Tibet Autonomous Region. Atlantis Press.
Khelil, I. (2023). Water accounting disclosure: a review of empirical literature. ONOMÁZEIN .
Lasmana, L. I., Breliastiti, R., & Setiawan, T. (2023). Penerapan GRI Standardsdalam Penyusunan Laporan Keberlanjutan Tahun 2021 pada Perusahaan Sektor Barang Konsumen Primer. AF (Journal of Accounting and Finance), Vol.7, No.2.
Liao, S., & Khan, A. (2022). Exploring Future Hybrid Accounting: a review of water accounting and management research. Australasian Accounting, Business and Finance Journal Volume 16, No.1.
Mahmud, A., Susilowati, N., Susanti, A., & Sari, P. N. (2023). Does water accounting support sustainable water management? A review. IOP Conference Series: Earth and Environmental Science.
Naurah, N. (2023, November 18). Good Stats. Retrieved from Good Stats: https://goodstats.id/article/indonesia-miliki-potensi-sumber-daya-air-terbarukan-paling-besar-di-asia-tenggara-P6oc9#:~:text=Dengan%20besaran%20potensi%20tersebut%2C%20Indonesia,12%20km%C2%B3%2Ftahun%20pada%202020.
OJK, O. J. (2020). Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan. OTORITAS JASA KEUANGAN.
Olusanmi, O. A., Emeni, F. K., Uwuigbe, U., & Oyedayo, O. S. (2021). A bibliometric study on water management accounting research from 2000 to 2018 in Scopus. Cogent Social Sciences .
Prasetyo, W. (2020). Pesan Bedhaya Banyu Ning Kali Bagi Akuntansi Manajemen Air Pendekatan Ekofenomenologi. Jurnal Ekonomi dan Keuangan .
Pristiandaru, D. L. (2023, 10 17). Kompas.com. Retrieved 02 05, 2024, from Kompas.com: https://lestari.kompas.com/read/2023/10/17/160000186/daftar-indikator-tujuan-3-sdgs-kehidupan-sehat-dan-sejahtera?page=all
Putra, A. G., & Saptomo, S. K. (2022). Water dan Carbon Footprint pada Budidaya Tanaman Padi Water dan Carbon Footprint pada Budidaya Tanaman Padi. Jurnal Teknik Sipil dan Lingkungan .
Qisthi, F., & Fitri, M. (2020). Pengaruh Keterlibatan Pemangku Kepentingan Terhadap Pengungkapan Laporan Keberlanjutan Bedasarkan Global Reporting Initiative (GRI) G4. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 470-471.
Ray, A. R. (2021). Tinjauan Penerapan Akuntansi Air (Studi Kasus pada PDAM Tirta Lontar Kabupaten Kupang). Jurnal Universitas Gadjah Mada , 3.
Santoso, A., & Setiawan, D. (2023). Akuntansi Air, Manajemen Impresi, dan Biaya Ekuitas : Studi Blibiometrik. Jurnal Akuntansi dan Bisnis .
Setiawan, T., Augustine, Y., & Purwanti, A. (2021). Pengaruh Etika Terhadap Profitabilitas : Mediasi Image dan CSR (Studi Perusahaan Tambang, Minyak, dan Gas). Jejak Pustaka.
Setiawan, T., Jonathan, N., & Kurniawati. (2022). Indicator Development And Quality Of Corporate Soscial Responsibility Disclosure for The Mining Industry in Indonesia (Qualitative Study During Observation Period 2017-2019). Media Riset Akuntansi, Auditing & Informasi .
Setiawan, T., Sugianto, M., Dahlan, K. S., & Purwanti, A. (2023). Corporate Social Responsibility : Qualitative and Quantitative Content Analysis Study. The Indonesian Accounting Review Vol. 13, No. 2.
Sipayung, A. B., Hasibuan, G. A., & Muda, I. (2024). Does water accounting support sustainable water and business risks of clean water management? Brazilian Journal of Development, 100.
Sitepu, D. E. (2022, Febuari 14). Kementrian Keuangan Republik Indonesia. Retrieved from Kementrian Keuangan Republik Indonesia: https://www.djkn.kemenkeu.go.id/kpknl-pematangsiantar/baca-artikel/14732/Aset-Sumber-Daya-Air.html#:~:text=Sumber%20daya%20air%20termasuk%20sumber,laut%20dan%203%25%20air%20tawar.
Stockbit. (2022, 04 22). Mengenali Consumer Cyclical Stock Dan Non Cyclical Stock. Retrieved from Stockbit: https://snips.stockbit.com/investasi/consumer-cyclical
Suchman, M. C. (1995). Managing Legitimacy : Strategic and Institutional Approaches. Academy of Management Review Vol.20, No.3, 571-610.
Water Accounting Standards. (2024). Australian Government. Retrieved from http://www.bom.gov.au/water/standards/wasb/index.shtml
Wordsmith, A. (2022, Oktober 20). Global Reporting Initiative (GRI): Pengertian dan Manfaatnya. Retrieved from wordsmith: https://wordsmithgroup.com/id/global-reporting-initiative-gri-pengertian-dan-manfaatnya/
Yuniarto, T. (2023, 10 16). Hari Pangan Sedunia 2023: Krisis Air Ancam Ketahanan Pangan. Retrieved from Kompas Pedia: https://kompaspedia.kompas.id/baca/paparan-topik/hari-pangan-sedunia-2023-krisis-air-ancam-ketahanan-pangan
Zhang, L., Tang, Q., & Huang, R. H. (2020). Mind The Gap : Is Water Information Disclosure a Missing Component in Corporate Social Responsibility. British Accounting Review .
Published
2024-12-05
How to Cite
Kosasih, V., Setiawan, T., & Putra, D. (2024). Perspektif Water Accounting Untuk Industri Consumer Non Cyclying di Indonesia. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(2), 2159-2171. https://doi.org/https://doi.org/10.36778/jesya.v7i2.1614
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Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
