Penyusunan Laporan Keberlanjutan Berdasarkan Peraturan Jasa Keuangan No. 51 Tahun 2017 Pada PT. BPR Surya Artha Utama Perseroda Surabaya. (Preparation of Sustainability Reports Based on Financial Services Authority Regulation No. 51 of 2017 at PT. BPR Surya Artha Utama Perseroda Surabaya).

Nastiti, Kinanti (2024) Penyusunan Laporan Keberlanjutan Berdasarkan Peraturan Jasa Keuangan No. 51 Tahun 2017 Pada PT. BPR Surya Artha Utama Perseroda Surabaya. (Preparation of Sustainability Reports Based on Financial Services Authority Regulation No. 51 of 2017 at PT. BPR Surya Artha Utama Perseroda Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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	Text ABSTRAK.pdf Download (6MB)
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Abstract

Penelitian ini bertujuan untuk menyusun laporan keberlanjutan di PT. BPR Surya Artha Utama Perseroda Surabaya sesuai dengan Peraturan Otoritas Jasa Keuangan (OJK) No. 51/POJK.03/2017 tentang penerapan keuangan berkelanjutan. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif kualitatif, yang mengumpulkan data melalui wawancara mendalam, analisis dokumen, dan observasi langsung. Hasil penelitian menunjukkan bahwa PT. BPR Surya Artha Utama belum sepenuhnya mengimplementasikan penyusunan laporan keberlanjutan di bidang lingkungan. Perusahaan belum melakukan pemetaan dan pelaporan yang komprehensif mengenai upaya konservasi keanekaragaman hayati. Hal ini penting untuk dicakup dalam laporan keberlanjutan sesuai dengan pedoman GRI agar mencerminkan komitmen perusahaan terhadap aspek lingkungan. Secara kesimpulan, PT. BPR Surya Artha Utama telah menunjukkan kemajuan signifikan dalam penyusunan laporan keberlanjutan di bidang ekonomi dan sosial sesuai dengan peraturan OJK No. 51/2017 dan pedoman GRI. Namun, untuk mencapai kepatuhan penuh dan meningkatkan kualitas laporan keberlanjutan, perluasan cakupan laporan untuk mencakup aspek lingkungan menjadi langkah penting. Langkah ini diperlukan agar laporan yang dihasilkan tidak hanya memenuhi standar regulasi tetapi juga memberikan gambaran yang jelas dan akurat mengenai kinerja keberlanjutan perusahaan secara menyeluruh.

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