PENGUATAN DAN KEBERLANJUTAN LPD MELALUI PENERAPAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG)

Ida Ayu Putu Widani Sugianingrat; Cokorda Gede Bayu Putra; Ni Wayan Alit Erlina Wati; I Wayan Arik Suwitra; I Made Roni Armajaya

doi:10.32795/jsb.v9i2.4228

Ida Ayu Putu Widani Sugianingrat Fakultas Ekonomi, Bisnis dan Pariwisata, Universitas Hindu Indonesia
Cokorda Gede Bayu Putra Fakultas Ekonomi, Bisnis dan Pariwisata, Universitas Hindu Indonesia
Ni Wayan Alit Erlina Wati Fakultas Ekonomi, Bisnis dan Pariwisata, Universitas Hindu Indonesia
I Wayan Arik Suwitra Fakultas Ekonomi, Bisnis dan Pariwisata, Universitas Hindu Indonesia
I Made Roni Armajaya Fakultas Ekonomi, Bisnis dan Pariwisata, Universitas Hindu Indonesia

DOI: https://doi.org/10.32795/jsb.v9i2.4228

Keywords: strengthening and sustainability, village credit institution, environmental social governance

Abstract

The Batur Village Credit Institution is a pilot LPD in Kintamani District that was able to grow and develop during the pandemic. Batur as a barometer of the economy in Kintamani District should be able to become a model for LPDs by other areas in Wingkang Ranu so that it is felt necessary to strengthen its economic institutions. The purpose of this service activity is to increase the ability and knowledge of LPD managers and oversight bodies in an effort to implement ESG and increase understanding in implementing ESG practice strategies at LPD Batur. The method used is in the form of lectures by inviting resource persons who are experts in the application of ESG at LPD Batur as well as conducting outreach and assistance in implementing ESG practices in savings and lending activities at LPD Batur. The results of this community service activity increase the ability and knowledge of LPD managers and supervisory bodies to increase in efforts to implement ESG. Furthermore, through the socialization program provided, increasing the understanding of LPD managers and supervisory bodies in implementing ESG practice strategies at LPD Batur. It is hoped that LPD managers and supervisory bodies can consistently apply ESG and community service activities can have a positive impact on LPD Batur customers, where LPD managers and supervisory bodies can implement strategies for sustainable ESG practices at LPD Batur.

References

ACFE, Fraud Examiners Manual, Third Edition 2000.

Ngatidjo. (2019). Praktek Fraud Di Lingkungan Koperasi. Manajemen Bisnis. UMKM Jogja.

Peraturan Gubernur Bali Nomor 44 Tahun 2017 Tentang Peraturan Pelaksanaan Peraturan Daerah Provinsi Bali Nomor 3 Tahun 2017 Tentang Lembaga Perkreditan Desa.

Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 39 / POJK.03 / 2019 Tentang Penerapan Strategi Anti Fraud Bagi Bank Umum.

Velte, P. “Does ESG performance have an impact on financial performance? Evidence from Germany”. Journal of Global Responsibility, Vol 8(2), Pg 169–178.2017. https://doi.org/10.1108/jgr-11-2016-0029.

Maulida dan Dwi. “Pengaruh ESG Disclosure terhadap Kinerja Perusahaan”. Journal of Accounting Diponegoro University. Volume 9 Nomor 3, Tahun 2020, Halaman 1-11. ISSN (Online): 2337-3806.