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Pentingnya Social Return on Investment

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  • kartikaputri, arella

Abstract

SROI merupakan metode untuk mengukur nilai-nilai yang secara tradisional tidak tercermin dalam laporan keuangan, seperti faktor sosial, ekonomi dan lingkungan. SROI dapat meningkatkan manajemen program melalui perencanaan dan evaluasi yang lebih baik, meningkatkan pemahaman korporasi tentang pengaruhnya terhadap komunitas, dan memungkinkan komunikasi yang lebih baik mengenai nilai kerja perusahaan (secara internal maupun kepada pemangku kepentingan eksternal). Kelebihan SROI adalah dapat memberikan suara kepada pemangku kepentingan dan memberikan bukti keberhasilan dari berbagai perspektif. Kekuranganya, konsep dasar dalam SROI yang telah dikritik oleh beberapa orang sebagai kurang berkembang.

Suggested Citation

  • kartikaputri, arella, 2020. "Pentingnya Social Return on Investment," OSF Preprints 4rv9a, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:4rv9a
    DOI: 10.31219/osf.io/4rv9a
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    References listed on IDEAS

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    1. Gargani, John, 2017. "The leap from ROI to SROI: Farther than expected?," Evaluation and Program Planning, Elsevier, vol. 64(C), pages 116-126.
    2. Olaf Weber, 2013. "Impact measurement in microfinance: Is the measurement of the social return on investment an innovation in microfinance?," Journal of Innovation Economics, De Boeck Université, vol. 0(1), pages 149-171.
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