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

Authors

  • Nurhaliva Nurhaliva Master of Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia
  • Lilik Handajani Master of Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia
  • Ayudia Sokarina Master of Accounting Study Program, Faculty of Economics and Business, University of Mataram, Indonesia

DOI:

https://doi.org/10.59141/jrssem.v2i03.260

Keywords:

Integrated Reporting, Framework, Nonlaba Organizations

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.

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Published

2022-10-19

How to Cite

Nurhaliva, N., Handajani , L. ., & Sokarina , A. (2022). Implementation of Integrated Reporting &lt;IR&gt; Framework In Non-Profit Organization. Journal Research of Social Science, Economics, and Management, 2(3), 230–248. https://doi.org/10.59141/jrssem.v2i03.260

Issue

Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management

Section

Articles

License

Copyright (c) 2022 Nurhaliva Nurhaliva, Lilik Handajani , Ayudia Sokarina

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