Implementation of Integrated Reporting <IR> Framework in Non-Profit Organization

Nurhaliva, Nurhaliva and Handajani, Lilik and Sokarina, Ayudia (2022) Implementation of Integrated Reporting <IR> Framework in Non-Profit Organization. Journal Research of Social Science, Economics and Management, 2 (3). 230 -247. ISSN E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494

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Abstract

This study aims to implement the 2021 revision of IIRF in X non-profit organization. This research is qualitative research with an action research approach. The results of this study indicate that X non-profit organization is able to present <IR> based on the eight content elements of IIRF, although the information presented in <IR> is not fully presented in full because the adoption of directed <IR> in IIRF is still at an early stage. However, if the organization is consistent with presenting <IR>, there will be a gradual increase in the following years. This research is expected to provide additional guidance on how to apply IIRF as a guide for presenting <IR> for organization X and other non-profit organizations interested in implementing IIRF.

Item Type: Article
Keywords (Kata Kunci): Value Organization, Integrated Reporting, <IR>, The International Integrated Reporting Framework, IIRF, Non-profit Organizations, Value creation
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi
Depositing User: Dr. Lilik Handajani
Date Deposited: 18 Apr 2023 02:44
Last Modified: 18 Apr 2023 02:44
URI: http://eprints.unram.ac.id/id/eprint/36737

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