PENGEMBANGAN KINERJA KEBERLANJUTAN PADA SEKTOR PUBLIK ( STUDI PEMERINTAHAN DI INDONESIA)

IRWADI, MAULAN and Adam, Mohamad and Inten, Meutia and Yusnaini, Yusnaini (2025) PENGEMBANGAN KINERJA KEBERLANJUTAN PADA SEKTOR PUBLIK ( STUDI PEMERINTAHAN DI INDONESIA). Doctoral thesis, Sriwijaya University.

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Abstract

This research aims to develop indicators of public sector sustainability in government in Indonesia. The background to the development is that existing sustainability reporting standards still have shortcomings, are more focused on the private sector and need standards that are in line with the characteristics of the public sector, especially government in Indonesia. Development is based on GRI Standards, SDGs and POJK No. 51 of 2017 by adopting the characteristic values of the public sector in Indonesia, the assumptions of Stewarship theory and the Triple Bottom Line concept. The results of the development draft were verified by informants who contributed to the development, decisions for implementation and users of sustainability indicators to obtain suggestions, input and improvements through FGD media, namely BPK RI, NCSR, Bapenas, Central BPKP, Provincial and Regional BPKAD, Practitioners and Academics. The results of the development obtained are Government Sustainability Indicators (SGIs) which consist of general dimensions, economic dimensions, environmental dimensions and social dimensions totaling 168 indicators consisting of general standard dimensions, there are 3 topic categories with 21 indicators, economics, there are 6 topic categories. with 25 indicators, the environmental dimension has 12 topic categories with 55 indicators, and the social dimension has 21 topic categories with 67 indicators.

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	indicators, sustainability reports, public sector and government
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	Maulan Irwadi
Date Deposited:	21 Jan 2025 06:50
Last Modified:	21 Jan 2025 06:50
URI:	http://repository.unsri.ac.id/id/eprint/166180

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