Kelompok 3

Akuntansi
Keberlanjutan
STAKEHOLDER
 “
Nama anggota:
- Averina Vayola
- Brandon Fernando
- Cindy Sandora
- Felix Tandeas
- Jane Anita
Tujuan pembelajaran?
- Mampu mengidentifikasi kelompok pemangku kepentingan
- Mengerti konsep stakeholder engagement

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 Definisi dan Dasar Pemikiran

ISO 26000
 individual or group that has an interest in any decision or activity
of an organization

Stakeholder theory sebagai paradigma bisnis dalam tanggung jawab

sosial

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 Definisi dan Dasar Pemikiran

- Menurut Freeman, pengertian Stakeholders adalah suatu

kelompok masyarakat ataupun individu yang saling
mempengaruhi dan dipengaruhi oleh pencapaian tujuan tertentu
dari organisasi
- Menurut Wibisono, pengertian stakeholder adalah seseorang
maupun kelompok yang punya kepentingan secara langsung/
tidak langsung bisa mempengaruhi atau dipengaruhi atas aktivitas
dan eksistensi perusahaan.
 1.
Identifikasi
Stakeholder
Identifikasi Stakeholder

⬗ Mitchell, Agle, & Wood

(1997)
◇ Power: directly in
organization
◇ Legitimacy: lead other
stakeholders
◇ Urgency: related to
critical issues

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Identifikasi
Stakeholder

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AA1000
 Dependency – grup/individu baik secara langsung/tidak bergantung pada
perusahaan, atau kepada siapa perusahaan bergantung dalam hal beroperasi
 Responsibility – grup/individu yang menjalankan peraturan hukum, komersial,
operasional atau tanggung jawab etika/moral
 Tension – grup/individu yang membutuhkan perhatian segera dari organisasi
berkaitan dengan keuangan, masalah ekonomi, social, atau lingkungan yang lebih luas
 Influence – grup/individu yang dapat memberikan dampak bagi organisasi, atau
pengambilan keputusan strategis atau operasional pemangku kepentingan
 Diverse perspectives – grup/individu yang mempunyai pandangan berbeda yang
dapat megarahkan pada pemahaman baru tentang situasi dan identifikasi peluang
untuk tindakan yang mungkin tidak terjadi
 2.
Stakeholder
Analysis
 Klasifikasi Stakeholder

 Stakeholder Utama – ‘The big five’

pemegang saham, karyawan, pemasok, pelanggan, komunitas
 Stakeholder Sekunder
pemerintah, media, pesaing, tekanan grup sosial
Normative against Positive Approach
 Stakeholder Identification

⬗ Shareholders: profits (financial performance)

⬗ Employees: HSE, job security and satisfaction
⬗ Suppliers: Companies’ commitment in payment and sustainability
⬗ Customers: product safety and quality
⬗ Communities: communities’ welfare (health, safety, protection)

Is the company able to meet their needs?

potential risk ?
 3.
Stakeholder
Engagement
Stakeholder engagement adalah proses intensif
dan berkelanjutan melalui mekanisme
komunikasi, dialog, kemitraan dan kolaborasi
antara perusahaan dan pemangku
kepentingan
Stakeholder
Engagement
Stakeholder
Engagement
Risiko Stakeholder Engagement
THANK YOU!
 ANY
QUESTION?

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 Use charts to explain your ideas

White Gray Black

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 And tables to compare data

A B C

Yellow 10 20 7

Blue 30 15 10

Orange 5 24 16

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89,526,124$
That’s a lot of money

185,244 users
And a lot of users

100%
Total success!

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 Our process is easy

first second last

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 Let’s review some concepts

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because
lemons. In the spectrum of visible the deep sea. It is located between of this it has historically been
light, yellow is found between violet and green on the optical associated with sacrifice, danger
green and orange. spectrum. and courage.

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because
lemons. In the spectrum of visible the deep sea. It is located between of this it has historically been
light, yellow is found between violet and green on the optical associated with sacrifice, danger
green and orange. spectrum. and courage.

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 Thanks!
Any questions?
You can find me at @username & user@mail.me

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