Pelaporan Keberlanjutan Pada Perguruan Tinggi: Sebuah Analisis Bibliometrik
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Oct 12, 2024
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Abstract
Pelaporan keberlanjutan di perguruan tinggi bersifat sukarela dan diperlukan untuk meningkatkan keterbukaan informasi terhadap para pemangku kepentingan. Tujuan dari penelitian ini adalah untuk menganalisis perkembangan penelitian tentang pelaporan keberlanjutan pada perguruan tinggi. Metode penelitian ini menggunakan analisis bibliometrik yang memetakan penelitian di database Google Scholar dari tahun 2019-2023. Setelah melalui proses filterisasi, diperoleh 59 artikel yang diolah menggunakan aplikasi Publish or Perish dan VOSviewer. Hasil penelitian menunjukkan adanya 3 kluster yang menjelaskan tentang aspek-aspek pelaporan, analisis komprehensif tentang praktik keberlanjutan di sektor pendidikan tinggi, dan media pengungkapan laporan serta assurance eksternal. Hasil pemetaan juga menunjukkan bahwa pelaporan keberlanjutan di perguruan tinggi masih menjadi topik yang hangat diteliti. Penelitian ini diharapkan dapat menambah informasi ilmiah dan memberikan kontribusi ide bagi peneliti selanjutnya terkait dengan keberlanjutan di perguruan tinggi.
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Handayani, D. L., & Yuhertiana, I. (2024). Pelaporan Keberlanjutan Pada Perguruan Tinggi: Sebuah Analisis Bibliometrik. Jurnal E-Bis, 8(2), 549-560. https://doi.org/10.37339/e-bis.v8i2.1866
References
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Erina, D., & Pujiningsih, S. (2022). Analisis Indikator Laporan Keberlanjutan Universitas. Wahana Riset Akuntansi, 10(1), 36–43. https://doi.org/https:// 10.24036/wra.v10i1.116582
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Susilowati, E., Joseph, C., Vendy, V., & Yuhertiana, I. (2022). Advancing SDG No 16 via Corporate Governance Disclosure: Evidence from Indonesian and Malaysian Fintech Companies’ Websites. Sustainability (Switzerland), 14(21). https://doi.org/10.3390/su142113869
Suwarlan, S. A., Aswanti, C., Pinassang, J. L., & Prakoso, Y. S. (2022). Analisis Bibliometrik Penerapan Konsep Green Building Pada Pelabuhan Internasional Batam. Journal of Architectural Design and Development, 3(1), 30–37. https://doi.org/10.37253/jad.v3i1.6691
Suyudi, M., & Wulaningrum, R. (2019). Penerapan Akuntansi Lingkungan Dengan Pendekatan Corporate Social Responsibility (CSR) Pada Perusahaan Pertambangan Batubara PT Kaltim Prima Coal di Sangatta. JAMDI (Jurnal Akuntansi Multi Dimensi), 2(1). https://doi.org/10.96964/JAMDI.V2I1.114
Universitas Islam Indonesia. (2022). Mengenal Apa itu Sustainability Report? Retrieved from Departement of Accounting website: https://accounting.uii.ac.id/mengenal-apa-itu-sustainability-report/
Yasbie, B., & Barokah, Z. (2018). Sustainability Reporting By Universities In Indonesia Abstract. The Indonesian Journal of Accounting Research, 21(03), 363–394. https://doi.org/10.33312/ijar.400
Alejandro-Cruz, J. S., Rio-Belver, R. M., Almanza-Arjona, Y. C., & Rodriguez-Andara, A. (2019). Towards A Science Map On Sustainability In Higher Education. Sustainability (Switzerland), 11(13). https://doi.org/10.3390/su11133521
An, Y., Davey, H., & Harun, H. (2017). Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis. Sustainability, 9(9), 1529. https://doi.org/10.3390/su9091529
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133(May), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Erina, D., & Pujiningsih, S. (2022). Analisis Indikator Laporan Keberlanjutan Universitas. Wahana Riset Akuntansi, 10(1), 36–43. https://doi.org/https:// 10.24036/wra.v10i1.116582
Gaitán-Angulo, M., Gómez-Caicedo, M. I., Torres-Samuel, M., Correa-Guimaraes, A., Navas-Gracia, L. M., Vásquez-Stanescu, C. L., … Luna-Cardozo, M. (2022). Sustainability as an Emerging Paradigm in Universities. Sustainability (Switzerland), 14(5), 1–23. https://doi.org/10.3390/su14052582
Hallinger, P., & Chatpinyakoop, C. (2019). A Bibliometric Review Of Research On Higher Education For Sustainable Development, 1998-2018. Sustainability (Switzerland), 11(8). https://doi.org/10.3390/su11082401
Karismann Consulting. (2017). Sustainability Reporting Dan SR Assurance. Retrieved from PT Karisman Primalulang website: https://karisman-consulting.co.id/sustainability-report-assurance/
Larrán Jorge, M., Andrades Peña, F. J., & Herrera Madueño, J. (2019). An analysis of university sustainability reports from the GRI database: an examination of influential variables. Journal of Environmental Planning and Management, 62(6), 1019–1044. https://doi.org/10.1080/09640568.2018.1457952
Leal Filho, W., Wall, T., Salvia, A. L., Frankenberger, F., Hindley, A., Mifsud, M., … Will, M. (2021). Trends In Scientific Publishing On Sustainability In Higher Education. Journal of Cleaner Production, 296, 126569. https://doi.org/10.1016/j.jclepro.2021.126569
Liu, Z., Moshi, G. J., & Awuor, C. M. (2019). Sustainability And Indicators Of Newly Formed World-Class Universities (NFWCUs) Between 2010 And 2018: Empirical Analysis From The Rankings Of ARWU, QSWUR And THEWUR. Sustainability (Switzerland), 11(10). https://doi.org/10.3390/su11102745
Machado, C. F., & Davim, J. P. (2022). Higher Education for Sustainability: A Bibliometric Approach—What, Where and Who Is Doing Research in This Subject? Sustainability (Switzerland), 14(8). https://doi.org/10.3390/su14084482
Marins, B. V. de S., Ferreira, G. de S., & Ramos, H. C. (2021). Sustainability Reporting in Higher Education Institutions: A Systematic Approach Using VOSViewer and Iramuteq Softwares. International Journal of Advanced Engineering Research and Science, 8(3), 141–148. https://doi.org/10.22161/ijaers.83.14
Mellyndawati, V., & Yuhertiana, I. (2023). Peta Perkembangan Penelitian Pro-Poor Budgeting: Sebuah Analisis Bibliometrik Dengan Vosviewer. Jurnal Akademi Akuntansi, 6(4), 622–633. https://doi.org/10.22219/jaa.v6i4.26069
Rohrich, S. S., & Takahashi, A. R. W. (2019). Environmental Sustainability In Higher Education Institutions, A Bibliometric Study On National Publications. Gestao e Producao, 26(2). https://doi.org/10.1590/0104-530X2861-19
Sari, M. P., Hajawiyah, A., Raharja, S., & Pamungkas, I. D. (2020). The Report of University Sustainability in Indonesia. International Journal of Innovation, Creativity and Change, 11(8), 110–124. Retrieved from https://iwww.ijicc.net/index.php/ijicc-editions/2020/159-vol-11-iss-8
Sari, M. P., Raharja, S., & Yuyetta, E. N. A. (2022). Analisis Bibliometrik: Sustainability In Higher Education Institutions (HEIs). Inovasi Ekonomi, 1–22. https://doi.org/https://doi.org/10.15294/ie.v1i1.55 Abstrak
Susilowati, E., Joseph, C., Vendy, V., & Yuhertiana, I. (2022). Advancing SDG No 16 via Corporate Governance Disclosure: Evidence from Indonesian and Malaysian Fintech Companies’ Websites. Sustainability (Switzerland), 14(21). https://doi.org/10.3390/su142113869
Suwarlan, S. A., Aswanti, C., Pinassang, J. L., & Prakoso, Y. S. (2022). Analisis Bibliometrik Penerapan Konsep Green Building Pada Pelabuhan Internasional Batam. Journal of Architectural Design and Development, 3(1), 30–37. https://doi.org/10.37253/jad.v3i1.6691
Suyudi, M., & Wulaningrum, R. (2019). Penerapan Akuntansi Lingkungan Dengan Pendekatan Corporate Social Responsibility (CSR) Pada Perusahaan Pertambangan Batubara PT Kaltim Prima Coal di Sangatta. JAMDI (Jurnal Akuntansi Multi Dimensi), 2(1). https://doi.org/10.96964/JAMDI.V2I1.114
Universitas Islam Indonesia. (2022). Mengenal Apa itu Sustainability Report? Retrieved from Departement of Accounting website: https://accounting.uii.ac.id/mengenal-apa-itu-sustainability-report/
Yasbie, B., & Barokah, Z. (2018). Sustainability Reporting By Universities In Indonesia Abstract. The Indonesian Journal of Accounting Research, 21(03), 363–394. https://doi.org/10.33312/ijar.400