Implementasi Laporan Berkelanjutan Pada Pemerintahan Daerah Kabupaten Sleman

This research analyzes the implementation of sustainability reporting in the Sleman Regency Government with a focus on applying Global Reporting Initiative (GRI) standards in economic (GRI 200) and environmental (GRI 300. Through a descriptive qualitative approach, this study collected primary data from interviews with relevant officials and secondary data from policy documents such as the Regional Medium-Term Development Plan and regional financial reports. The results show that Sleman Regency has implemented sustainable economic aspects through stable economic growth, transparent procurement practices, and anti-corruption programs. In environmental aspects, there has been significant progress in waste management reaching 52.91% and proper access to domestic wastewater at 84.52%, although still facing challenges in optimizing environmental management facilities. The research concludes that the implementation of GRI-based sustainability reporting has the potential to improve transparency, accountability, and effectiveness of governance, as well as support the achievement of Sustainable Development Goals (SDGs). It is recommended to enhance socialization of sustainable environmental management, optimize waste and wastewater management facilities, and strengthen evaluation mechanisms for sustainability programs.

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Publication Details

Journal
Jurnal Akuntansi Ekonomi dan Manajemen Bisnis
Published
2025-07-12
DOI
https://doi.org/10.55606/jaemb.v5i2.6272
Primary Topic
Economic Growth and Fiscal Policies
Type
article
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article

Implementasi Laporan Berkelanjutan Pada Pemerintahan Daerah Kabupaten Sleman

Zulfatun Ruscitasari, Mamluatul Marzuqoh
1 links
Jurnal Akuntansi Ekonomi dan Manajemen Bisnis
Economic Growth and Fiscal Policies
article

Implementasi Laporan Berkelanjutan Pada Pemerintahan Daerah Kabupaten Sleman

Zulfatun Ruscitasari, Mamluatul Marzuqoh
article en

Abstract

This research analyzes the implementation of sustainability reporting in the Sleman Regency Government with a focus on applying Global Reporting Initiative (GRI) standards in economic (GRI 200) and environmental (GRI 300. Through a descriptive qualitative approach, this study collected primary data from interviews with relevant officials and secondary data from policy documents such as the Regional Medium-Term Development Plan and regional financial reports. The results show that Sleman Regency has implemented sustainable economic aspects through stable economic growth, transparent procurement practices, and anti-corruption programs. In environmental aspects, there has been significant progress in waste management reaching 52.91% and proper access to domestic wastewater at 84.52%, although still facing challenges in optimizing environmental management facilities. The research concludes that the implementation of GRI-based sustainability reporting has the potential to improve transparency, accountability, and effectiveness of governance, as well as support the achievement of Sustainable Development Goals (SDGs). It is recommended to enhance socialization of sustainable environmental management, optimize waste and wastewater management facilities, and strengthen evaluation mechanisms for sustainability programs.

Jurnal Akuntansi Ekonomi dan Manajemen BisnisVol. 5(2)
Universitas Nahdlatul Ulama Indonesia (ID)
Openalex Percentile: Top 74%
Economic Growth and Fiscal Policies
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