Bonifasius Santiko Parikesit, Sigit Tri Hartanto, Rio Zakarias Widyandaru, Dien Yudithadewi
{"title":"ANALISIS DAMPAK INVESTASI SOSIAL PT PERUSAHAAN GAS NEGARA TBK DIUKUR MENGGUNAKAN SOCIAL RETURN ON INVESTMENT (STUDI KASUS PROGRAM BANK SAMPAH)","authors":"Bonifasius Santiko Parikesit, Sigit Tri Hartanto, Rio Zakarias Widyandaru, Dien Yudithadewi","doi":"10.33795/jabh.v10i1.4124","DOIUrl":null,"url":null,"abstract":"This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals.","PeriodicalId":331601,"journal":{"name":"Jurnal Akuntansi Bisnis dan Humaniora","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Bisnis dan Humaniora","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33795/jabh.v10i1.4124","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals.
本文旨在研究PT Perusahaan Gas Negara Tbk的社会投资的影响,特别是在廖内群岛省巴淡市Sagulung街道Tembesi村2020-2021年期间的废物银行计划。研究设计采用混合方法,主要数据收集是通过采访来自受益人、政府和公司的34个相关利益相关者进行的。二手数据是通过文献研究从期刊,书籍和其他相关来源,包括物理和数字。利用社会投资回报过程的各个阶段,研究人员进行了确定投入、活动、产出、结果和影响的过程,包括以印尼盾货币化。具体到影响,分析是使用可持续发展指南针进行的,该指南针是由赫尔曼·戴利介绍的,然后由艾伦·阿特基森进一步发展。结果表明,2020年的SROI比为1:4.09,2021年为1:4.76。该项目产生的积极影响表明,社会投资在实现可持续发展目标方面是有效的。没有贫穷,就没有贫穷。3 .健康生活,没有。5 .性别不平等。6 .干净的水和适当的卫生设施;17 .合作实现目标。