Analisis Social Return on Investment (SROI) Pada Perusahaan Pemenang ASRRAT 2023. (Analysis of Social Return on Investment (SROI) in Companies Winning the ASRRAT 2023).

Oktavianti, Glorya (2024) Analisis Social Return on Investment (SROI) Pada Perusahaan Pemenang ASRRAT 2023. (Analysis of Social Return on Investment (SROI) in Companies Winning the ASRRAT 2023). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Di tahun 2018 National Center for Corporate Reporting (NCCR) meluncurkan Asia Sustainability Reporting Rating (ASRRAT) yang merupakan sebuah program pertama dari National Center for Corporate Reporting (NCCR). Tujuan dari program Asia Sustainability Reporting Rating (ASRRAT) diadakan adalah untuk meningkatkan transparansi dan akuntanbilitas pelaporan keberlanjutan perusahaan di Asia. Social Return on Investment (SROI) didasarkan pada tujuh prinsip, yaitu melibatkan pemangku kepentingan, memahami perubahan, transparan, tidak terlalu banyak mengklaim, memberikan masukan penting, menilai prioritas, dan memverifikasi hasil. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh kegiatan sosial terhadap perhitungan Social Return on Investment (SROI). Pengembalian investasi sosial adalah metode pengukuran yang digunakan untuk menilai dampak sosial dan lingkungan dari suatu program. Penelitian dilakukan dengan menggunakan pendekatan kualitatif dengan mengadopsi studi kasus. Tujuan dari penelitian ini adalah untuk mengetahui dampak sosial dengan menggunakan perhitungan SROI. Berdasarkan penelitian SROI pada perusahaan PT PLN Nusantara Power, terdapat temuan yang diperoleh dari analisis SROI mulai dari pelaporan, pengelolaan, dan manfaat dari kegiatan sosial yang berkaitan dengan objek penelitian untuk mengukur dampak sosial yang telah dilakukan perusahaan. Berdasarkan hasil penelitian SROI pada program sosial dapat disimpulkan bahwa setiap Rp 1 yang diinvestasikan pada program sosial PT PLN Nusantara Power akan menghasilkan timbal balik sosial sebesar Rp 1,61. Angka rasio ini telah memberikan manfaat ekonomi, sosial, dan lingkungan.

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