Analisis Pengungkapan Keberlanjutan Keuangan Berbasis Website pada Universitas Islam Negeri di Indonesia
DOI:
https://doi.org/10.54259/manabis.v5i2.7705Kata Kunci:
Sustainability Disclosure, Website, State Islamic University, GRIAbstrak
The importance of transparency and accountability through digital media is the main reason for this research, considering that websites are a crucial tool for universities in building their image and communicating their social responsibility to the public. This study aims to analyze the level of website-based financial visits at State Islamic Universities (UIN) in Indonesia through the perspectives of Stakeholder Theory and Signaling Theory. The method used is descriptive quantitative with a population of all State Islamic Universities (PTAIN) under the auspices of the Indonesian Ministry of Religious Affairs, where 35 UINs were selected as samples using a purposive sampling technique. Data were collected through observation of website content based on the Global Reporting Initiative (GRI) standard indicators. The results show that although most UINs have official websites as their main information media, the overall transmission rate is still at an average of 46.91% (categorized as poor). Specifically, the social aspect received the highest score (58.68%), followed by the economic aspect (54.49%), while the environmental aspect was the lowest (27.56%). The findings indicate low accessibility of formal reports, with only UIN Sulthan Thaha Saifuddin Jambi having published a structured sustainability report, and only UIN K.H. Saifuddin Zuhri Purwokerto providing publicly available financial reports. These low figures suggest that Islamic higher education institutions in Indonesia have not yet optimally utilized digital platforms for permit reporting. These findings serve as important evaluation material for university administrators to strengthen digital information governance to increase stakeholder trust.
Unduhan
Referensi
Abello-Romero, J., Mancilla, C., Restrepo, K., Walter, S., Dur, I., & Ganga-contreras, F. (2024). Sustainability Reporting in the University Context — A Review and Analysis of the Literature. 1–17.
Agustina, E., & Putri, B. S. (2022). Praktik Pelaporan Berkelanjutan Pada Perusahaan Sustainable Reporting Practices in Companies. Jurnal Ekonomi Dan Bisnis, 2(4), 493–499.
AlAli, R., & Aboud, Y. Z. (2024). Sustainability Assessment Of Higher Education Institutions: Faculty Members Perspective In Saudi Universities. GeoJournal of Tourism & Geosites, 52(1).
Almashhadani, M., & Almashhadani, H. A. (2023). The impact of sustainability reporting on promoting firm performance. International Journal of Business and Management Invention, 12(4), 101–111.
An, Y., Davey, H., Harun, H., Jin, Z., Qiao, X., & Yu, Q. (2020). Online sustainability reporting at universities: the case of Hong Kong. Sustainability Accounting, Management and Policy Journal, 11(5), 887–901.
Ardhana, C. P., & Suarni, A. (2024). Online Sustainability Reporting At Muhammadiyah University In South Selawesi. IECON: International Economics and Business Conference, 2(1), 262–276. https://doi.org/https://doi.org/10.65246/d4yqjz57
Arsyam, M., & Tahir, M. Y. (2021). Ragam jenis penelitian dan perspektif. Al-Ubudiyah: Jurnal Pendidikan Dan Studi Islam, 2(1), 37–47.
Jun, H., & Moon, S. (2021). An analysis of sustainability integration in business school curricula: Evidence from Korea. Sustainability, 13(5), 2779.
Jusuf, E., Herwany, A., Kurniawan, P. S., & Gunardi, A. (2020). Sustainability Concept Implementation in Higher Education Institutions of Indonesia. Journal of Southwest Jiaotong University, 55(1). https://doi.org/10.35741/issn.0258-2724.55.1.27
Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166, 114104. https://doi.org/https://doi.org/10.1016/j.jbusres.2023.114104
Mian, S. H., Salah, B., Ameen, W., Moiduddin, K., & Alkhalefah, H. (2020). Adapting universities for sustainability education in industry 4.0: Channel of challenges and opportunities. Sustainability, 12(15), 6100.
Moggi, S. (2023). Sustainability reporting, universities and global reporting initiative applicability: a still open issue. Sustainability Accounting, Management and Policy Journal, 14(4), 699–742. https://doi.org/10.1108/SAMPJ-05-2022-0257
Moneva, J. M., Scarpellini, S., Aranda-Usón, A., & Alvarez Etxeberria, I. (2023). Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? Corporate Social Responsibility and Environmental Management, 30(3), 1336–1347.
Nicolò, G., Aversano, N., Sannino, G., & Polcini, P. T. (2021). Investigating web-based sustainability reporting in Italian public universities in the era of Covid-19. Sustainability, 13(6), 1–12. https://doi.org/10.3390/su13063468
Paramita, & Abdul Khaliq. (2025). Do Female Directors Enhance Csr Disclosure? Empirical Findings From Indonesia’s Sharia Banking Sector. Journal on Islamic Economics, Finance & Banking [Z-CONOMICS], 1(3).
Popescu, F., Edu, T., Costel, I., Negricea, Zaharia, R., & Zaharia, R. M. (2020a). How do students assess the sustainability of their university? A comparison between dutch and romanian students from business schools. Amfiteatru Economic, 22(54), 411–431. https://doi.org/10.24188/EA/2020/54/412
Popescu, F., Edu, T., Costel, I., Negricea, Zaharia, R., & Zaharia, R. M. (2020b). How do students assess the sustainability of their university? A comparison between dutch and romanian students from business schools. Amfiteatru Economic, 22(54), 411–431. https://doi.org/10.24818/EA/2020/54/412
Purnamasari, S., & Trimeiningrum, E. (2022). Analisis Dampak Pengungkapan Sustainability Report Terhadap Nilai Perusahaan. Jurnal Ekonomi, Manajemen Akuntansi Dan Perpajakan (Jemap), 5(1), 45–61. https://doi.org/10.24167/jemap.v5i1.3722
Rahmania, S. K. (2025). Pengaruh Sustainability Report Dalam Meningkatkan Nilai Perusahaan: Studi Literatur Review. Seminar Nasional Pariwisata Dan Kewirausahaan (SNPK), 4, 869–873. https://doi.org/10.36441/snpk.vol4.2025.413
Ramli, N. M., & Suarni, A. (2026). Web-Based Sustainability Disclosure Practices in Malaysian Public and Private Universities : Evidence from Content Analysis Approach. 8(1), 1–17.
Suarni, A., & Possumah, B. (2024). How can universities ensure transparency in their website? A case study of Muhammadiyah Higher Education in Indonesia. https://doi.org/10.4108/eai.2-8-2023.2341850
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (2nd ed.). Alfabeta.
Tiscini, R., Martiniello, L., & Lombardi, R. (2022). Circular economy and environmental disclosure in sustainability reports: Empirical evidence in cosmetic companies. Business Strategy and the Environment, 31(3), 892–907.
Vo, T. T. D., Tuliao, K. V, & Chen, C.-W. (2022). Work Motivation: The Roles of Individual Needs and Social Conditions. Behavioral Sciences, 12(2), 49.
Xu, R., Liu, J., & Yang, D. (2023). Reputation in CSR Disclosure. Sustainability, 15(12).
Zain, R. N. W., Hendriyani, C., Nugroho, D., & Ruslan, B. (2021). Implementation of CSR Activities from Stakeholder Theory Perspective in Wika Mengajar. Abiwara: Jurnal Vokasi Administrasi Bisnis, 3(1), 102–107.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Sri Ardriani, Agusdiwana Suarni, Masrullah Masrullah
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
