| Home

Overview


Original Research

THE STARS OF PUBLIC UNIVERSITY: AN ANALYSIS OF SUSTAINABILITY PERFORMANCE

MOHAMMAD IQBAL BAKRY 1, JURANA 2, MULIATI 3, and FIBRIYANI NUR KHAIRIN 4.

Vol 18, No 12 ( 2023 )   |  Author Affiliation: Accounting Department, Tadulako University, Palu, Indonesia 1,2,3; Accounting Department, Mulawarman University, Samarinda, Indonesia 4.   |   Licensing: CC 4.0   |   Pg no: 272-281   |   Published on: 07-12-2023

Abstract

The reason of this research is to analyze the sustained performance of Tadulako University based on the STARS system. The design of this study uses case study research to develop the implementation of sustainability accounting at Tadulako University (UNTAD). The research analysis used the STARS system (Sustainability Tracking, Assessment & Rating System) method. This research was conducted by the analyzing content analysis method on UNTAD official website data and published UNTAD reports. The results showed that the university's disclosure ratio in the field of education was very strong good. The university has disclosed some important information regarding the structure of the university's curriculum, policies regarding scholarships, student welfare, and the focus of research policy carried out. Based on the analysis of the STARS System, universities in the future can improve their sustainable performance, especially in the fields of operations and planning, and administration.


Keywords

Assessment; Sustainability Accounting; Sustainability Performance; Sustainability Tracking; Rating System.