PENGEMBANGAN FRAMEWORK PENGUKURAN KINERJA KEBERLANJUTAN PADA BADAN LAYANAN UMUM SEKTOR PENDIDIKAN DI INDONESIA

Azalia, Amanda Izumi (2025) PENGEMBANGAN FRAMEWORK PENGUKURAN KINERJA KEBERLANJUTAN PADA BADAN LAYANAN UMUM SEKTOR PENDIDIKAN DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (221kB)
	Text (Abstrak) 02. Abstrak_Amanda Izumi Azalia_4132230058.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (189kB)
	Text (Daftar Isi) 03. Daftar Isi_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (166kB)
	Text (Bab I) 05. Bab I_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (253kB)
	Text (Bab II) 06. Bab II_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (252kB)
	Text (Bab III) 07. Bab III_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (508kB)
	Text (Bab IV) 08. Bab IV_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)
	Text (Bab V) 09. Bab V_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (184kB)
	Text (Daftar Pustaka) 10. Daftar Pustaka_Amanda Izumi Azalia_4132230058.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (208kB)

Abstract

Penelitian ini bertujuan untuk mengelaborasikan gambaran umum penerapan prinsip mengidentifikasi tantangan internalisasi prinsip keberlanjutan dan merumuskan framework pengukuran kinerja keberlanjutan pada BLU Sektor Pendidikan. Penggunaan mixed-method dalam penelitian mendasari pelaksanaan metode wawancara, observasi dan dokumentasi dalam pengumpulan data. Data wawancara dan observasi dikelola melalui kondensasi data, penyajian data yang didahului dengan triangulasi data, serta penarikan kesimpulan. Hasil olah data kualitatif lalu digabungkan dengan data hasil dokumentasi kemudian diinterpretasikan menggunakan skala guttman pada framework dengan hasil akhir skor kinerja keberlanjutan BLU Sektor Pendidikan. Dari penelitian, disimpulkan bahwa pengadopsian prinsip keberlanjutan pada BLU Sektor Pendidikan masih dilakukan secara sporadis dan belum terintegrasi sehingga proses bisnis hanya terfokus pada aspek keuangan dan akademik. Meski begitu, dorongan dalam penerapan prinsip keberlanjutan telah tergambarkan pada keberadaan maturity rating assessment selain assessment keuangan. Tantangan dari penerapan prinsip keberlanjutan secara terintegrasi dikarenakan faktor 1) awareness atas prinsip keberlanjutan; 2) kecakapan sumber daya manusia; 3) sistem pengendalian internal; dan 4) ketidakmandirian BLU Sektor Pendidikan. Salah satu solusi penanganannya adalah melalui pengukuran kinerja keberlanjutan dengan framework yang berlandaskan pada dimensi ECON-ESG. Indikator dalam framework didasarkan pada spesifikasi GRI dan ISO 37000 yang secara empiris telah terbukti aplikatif melalui studi kasus atas PKN STAN yang memperoleh nilai 84,88%. Kata Kunci: BLU Sektor Pendidikan, pembangunan berkelanjutan, kerangka kerja keberlanjutan This research aims to elaborate the application of sustainability principles, identify challenges to the internalization of sustainability principles and formulate a framework for measuring sustainability performance in the Public Service Agency (PSA) educational sector. The use of mixed-methods in this research underlies the implementation of interview, observation and documentation methods in data collection. Interview and observation data were managed through data condensation, data presentation preceded by data triangulation, and conclusion drawing. The results of qualitative data processing were then combined with data from documentation and then interpreted using a guttman scale on the framework with the final result is the sustainability performance score of the PSA educational sector. From the research, it was concluded that the adoption of sustainability principles in the PSA educational sector is still carried out sporadically so that business processes are only focused on finance and academics. Even so, the drive towards sustainability has been illustrated by the existence of maturity rating assessment in addition to financial assessment. The challenges of implementing sustainability principles in an integrated manner are due to factors such as 1) awareness of sustainability principles; 2) human resource skills; 3) internal control systems; and 4) the lack of independence of educational sector PSAs. One of the solutions is to measure sustainability performance with a framework based on the ECON-ESG dimension. Indicators in the framework are based on GRI and ISO 37000 specifications which have been empirically proven to be applicable through case study of PKN STAN which obtained a score of 84.88%. Keywords: PSA Educational Sector, sustainable development, sustainability framework

Actions (login required)

View Item