Analisis Penerapan Sustainable Development di Industri Pertambangan (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia)

Penelitian ini bertujuan untuk mengetahui penerapan aspek-aspek sustainable development di industri pertambangan Indonesia. Data dalam penelitian ini berasal dari annual report 37 perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia. Analisis data dilakukan dengan teknik analisis deskriptif kualitatif untuk memperoleh indeks pengungkapan informasi aspek-aspek sustainable development dalam annual report perusahaan pertambangan serta indeks penerapan sustainable development dalam aktivitas operasi perusahaan. Penelitian menggunakan panduan indikator GRI G4 for mining and metals disclosure yang digabungkan dengan indikator sustainability in mining sector dari sebuah lembaga sustainable development di Brazil, yaitu Fundacao Brasileira para o Desencolvimento Sustentavel (FBDS) untuk menilai penerapan sustainable development pada perusahaan. Hasil penelitian menunjukkan bahwa 91,89% perusahaan pertambangan melakukan pengungkapan aspek sosial yang lebih luas dibandingkan dengan aspek lainnya. Selain itu dalam menjalankan aktivitas operasi, industri pertambangan Indonesia belum menerapkan konsep sustainable development secara menyeluruh. Hal tersebut terbukti dari rendahnya nilai indeks penerapan sustainable development yang diperoleh sebagian besar perusahaan pertambangan. Hasil penelitian menunjukkan bahwa indeks sustainable development tertinggi (68,25%) diperoleh perusahaan TINS. Sedangkan indeks sustainable development terendah (1,59%) diperoleh perusahaan PKPK.This study aims to determine the application of sustainable development aspect in the Indonesian mining industry. The data in this study comes from the annual report of 37 mining companies listed in the Indonesia Stock Exchange. Data analysis was done by qualitative descriptive analysis technique to obtain index of the sustainable development aspects information disclosure in annual report of mining company and index of sustainable development application in company operation activity. The study used the GRI G4 for mining and metals disclosure guidelines combined with the sustainability in mining sector indicator from a sustainable development agency in Brazil, namely Fundacao Brasileira para o Desencolvimento Sustentavel (FBDS) to assess the application of sustainable development to the company. The results show that 91.89% of mining companies disclosure the social aspects wider than other aspects. In addition, in running the operations, the Indonesian mining industry has not implemented the concept of sustainable development as a whole . This is evident from the low value of the index of sustainable development application obtained by the most mining companies. The results showed that the highest sustainable development index (68.25%) obtained by TINS. While the lowest sustainable development index (1.59%) obtained by PKPK