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Pentingnya Social Return on Investment (SROI)

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  • kartikaputri, arella

Abstract

SROI (Social Return on Investment) adalah metode untuk mengukur nilai-nilai yang secara tradisional tidak tercermin dalam laporan keuangan, seperti faktor sosial, ekonomi dan lingkungan. SROI lebih sering digunakan untuk mengevaluasi perkembangan umum dari dampak keuangan maupun sosial yang dimiliki oleh perusahaan. SROI menceritakan kisah tentang bagaimana perubahan diciptakan dengan mengukur hasil sosial, lingkungan dan ekonomi dan menggunakan nilai moneter untuk merepresentasikannya (Nicholls, 2014). Kelebihan dan kelemahan SROI, SROI 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 (SROI)," OSF Preprints y9ntg, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:y9ntg
    DOI: 10.31219/osf.io/y9ntg
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    References listed on IDEAS

    as
    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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