Hukum dan Lingkungan Bisnis dengan tema Sustainibiliy Report

[music]

Good morning. Asalamualaikum

warahmatullahi wabarakatuh and

peace be upon us all.

Let me introduce myself, my name is Asfa Mutiara Ahmad

Pabulo, a lecturer from the Accounting Study Program,

Mercuana University, Yogyakarta.

We currently teach law and

business environment courses to

first semester students at

Mercu Buuana University Yogyakarta. So, for the

EE

law and business environment courses,

there are CPL and also CPMK. So for

EE, the learning outcomes of graduates of the

EE study program include

that EE CPL 1 students

are expected to be able to uphold

the values ​​of Pancasila, ethics, profession,

accounting, integrity, transparency, and

accountability in legal practice and the

business environment and have

social responsibility.

and also concern for

the sustainability of business and society.

For CPL2, students are expected to

master the basic concepts of business law,

contract law, corporate law, and

also business regulations in

Indonesia. For CPL3, students

are expected to understand regulations

on accounting,

corporate governance, consumer protection,

taxation, and business compliance.

Understanding the development of digital technology,

artificial intelligence, and e-commerce

from a business law perspective. In the

fourth CPL, students are expected to be able to

analyze business law problems

critically and systematically

and communicate effectively in

resolving business law cases and

work together in teams to develop

business compliance solutions. The fifth CPL,

students are expected to be able to

identify

legal risks in business and

accounting activities, apply business law principles

, and also regulations in

accounting practices and organizational management

and prepare recommendations for

legal compliance and also regulation-based business ethics

. For CPMK or the

first learning achievement of the course,

students are able to understand the

basic concepts of business law and regulations in

economic activities and also accounting.

For CPMK2, students are able to understand

the law of obligations,

business contracts, and the legal aspects of

business transactions. For CPMK3, students

are expected to be able to analyze the

forms of business entities and also

corporate governance.

For CPMK4, students are expected to be

able to understand consumer protection regulations

, business competition, and

intellectual property rights.

CPMK5. Students are able to understand the

concepts of bankruptcy, business disputes, and

dispute resolution mechanisms.

For CPMK 6, students are able to understand

tax regulations, audits, and

business compliance from an

accounting perspective.

For CPMK 7, students are able to

analyze legal issues in digital business,

fintech, artificial intelligence, and

e-commerce. And for CPMK 8,

students are expected to be able to

compile business law case analyses and

also recommend solutions based on

regulations and professional ethics. So,

the description of our course is that the

course on law and

business environment is expected to provide an

understanding of legal principles

related to business activities,

accounting, and also

organizational governance. Students will be equipped

with the ability to understand the

legal aspects of business transactions.

forms of business entities,

business contracts, consumer protection,

bankruptcy, taxation,

digital regulations, as well as issues, ethics, and

compliance in the business world.

Learning is directed at analyzing

real cases so that students are able to

apply regulations in business practices

and also the accounting profession, especially

to understand financial reports

and non-financial reports. So, the first

study material or learning material

is the

basic concept of business law and also the

legal system in Indonesia. Second,

business subjects and laws. Third,

the law of obligations and also business contracts.

The fourth is about business legality and

business licensing.

Fifth, regarding the form of business entity and

also corporate governance. The sixth

is about corporate law and also

what the responsibilities of directors are. Ee,

there are also laws on guarantees and

business financing,

consumer protection, anti-monopoly, and

unfair business competition.

Students will also learn

about intellectual property rights.

bankruptcy, business dispute resolution

and arbitration,

tax regulations and

business compliance. Learn about digital business law

, fintech, artificial

intelligence, and e-commerce.

learning about sustainability,

CSR, ISG, and also business ethics as well as

analysis of legal case studies and the

business environment in Indonesia

from an accounting perspective.

ee reference list we will use ee

several books including from Waldi

Nopriansyah Indonesian Business Law from

Prena Prena Meja Group then from

Abdul Halim Barkatullah digital business law

then from Subekti

Contract Law then

Limited Liability Company Law

Consumer Protection Law,

Electronic Information and Transactions Law.

The Job Creation Law and PSAK and

also the latest accounting profession regulations.

Apart from that, other sources are the

OJK Bank Indonesia regulations and also the

latest tax regulations. For

support, we utilize the

Civil Code and also the Civil Code for commerce,

business law modules and journals, financial

and non-financial reports, scientific articles

related to corporate governance, ESG, and

digital business regulation as well as

government regulations and the

latest policies related to digital business and

AI governance.

For our learning we will focus

on what the

sustainability report aspects are. So it is related

to financial and also non-financial

reports. We will head to the

Pulo class of the Accounting Study Program,

Mercobuana University, Yogyakarta. So, ee, currently

we will learn about the

ee concept course on law and business environment with a

focus on sustainability reporting.

So, for sustainability reports for

companies, they actually have two

types of reports. The first is the

financial report. The second is

non-financial reports. So the financial

report is how the company

can present its financial reports.

So there will be a cash flow report

, a

balance sheet, a statement of changes in

equity, and a profit and loss statement. So there are

four things. So this financial report

is to show

the company from its financial side or

from the numerical side. Well, the second one

is a non-financial report. So, a

non-financial report is a report on

what a company has done

. Well, the sustainability

report is a non-financial report

that is connected to people profit

planet. So, what do

companies do from these three sides? From an

economic, social and

environmental sustainability perspective.

So, the theme is how we will

learn about branding and

marketing strategies based on

sustainability principles. So, the principle of

sustainability is a

marketing strategy, namely how

we can find unique stories

that can be raised as part of

branding and also sustainability. For

this reason, friends

are expected to memorize or know about

product knowledge. So, friends

here are like MSME actors

who have products or services. So, there are

three main questions about

branding and marketing strategy. So,

firstly,

what makes your product different

and superior to similar products from

competitors? So, let's say it's like this.

Why do you eat at

Mrs. A's food stall and not Mrs. B's? So what

makes ee, whether it's food, whether

it's drinks or whatever ee, ee,

the point is, every item has a

comparison, right? So, why is our product

different and superior to

similar products from our mini competitors? What makes

the t-shirt different from the competitors' t-shirts?

Ah, from the design that can be customized and

bring out

whatever imagination you can. So the more he wants to

be creative the more we make it

real.

Okay. So it makes the wishes of the

t-shirt makers come true.

Yes

sometimes there are people with

unique tastes and they might be like me,

I still want something like this but where do I want to

do it. Because on average,

for the current market, there are

many unit designs, but they already exist, so we can't

just do it directly, so

we can't just pour it on me

like this.

So we can kind of pour out

creative consoles that we previously hadn't

thought of. Okay. So this is the ee

that makes the product different from the ee

structure of your product. To be proud and

loyal, eh, from the start maybe we

have to treat them well and

maintain a good relationship first. Because

communication is important and also from the

material and procedures in the

consultation as well, such as whether he

sets or how our response is fast or

not. Yes

So, it's not just about selling,

but it also has added value.

Yes

Well, that's what is called ee and can be

used as part of a

branding strategy.

Sociality is a form of socialism. So, if

the business is not only based

on profit, but the

company is also responsible

for the surrounding conditions, the

environment, nature,

and so on. How is that

compared

? Okay, total. So this is what

we will learn. How can we do

anything?

Change. Okay. Why did you choose Sarium?

Even though your two friends changed.

Why?

What is the reason for choosing C eh choosing Sayayo? There are

n't any, huh

? There's no laksa. There is no

laksa

because what you usually hear about is probably

only Sari Ayu. Okay. If you choose

change, why?

Ee because from our purchases we can

help these people

because there are donations available. Here,

choose change. Why?

Because you can donate or because it looks

cool?

Because I'm a man, sir. If a

man doesn't wear Sari Ayu,

but he wants to look beautiful. So, will

you choose Sari Ayu or not? He cares for

his girlfriend. So like this, everyone

can choose that. Well, we will

explain later. So here both of them

have different approaches. So

when body shops or change it is to

arouse emotions. So how do we

make ourselves feel more

cared about when we buy from the Body Shop? Well,

when Sari Ayu actually earlier in Sari

Ayu there were several pictures of this impro

Formula of langsat fruit

and then bibiskus extract. Well, but the

font size is a bit lacking.

So we can't see

clearly when it comes to Sari Ayu products. So, what

we should do is make this proposal

clearer and clarify other aspects

. So, for example,

how does Sari Ayub develop

local farmers, how can they

produce quality materials and also

benefit the environment. Well, in the sustainability

company profile there is a thing called G. This is GR,

which is the Global Resilience Initiative, which they

created a standard so that we can

communicate the impact of business on

important sustainability issues. So it's been around

since '97 and has become a

reference point across the world. So,

DGRI has 190,119

policies,

202

of which BL Companies use

sustainability reports. The point is, this is

an infographic from GLI. So why do they

use what eh benefit from G? The Gri Standards

have a clear vision. So there are internal

and external, right? The vision is clear, the

management system is also good, there are strengths

and weaknesses and it provides motivation

to workers. For

external impacts, reputation, trust,

[clears throat]

attracting capital ee continues ee stakeholders

ee trust as well and creating

healthy competition. So why do we

choose a sustainability company profile?

Because when exporting, there must

be a branding, marketing, and

export strategy. So when we have exports,

exports to European and American countries

are sticky, very strict. So they

corrected how the tray material

we used. Are they safe

and certified, is their workforce

safe or not, and does their business

not damage the environment? So

what is this? If we want to be global, we

have to follow sustainability rules. So

usually they do a buyer audit.

So when the buyer audits they

come directly. Well, this could

be a unique story that the raw materials

for the economic, social and

environmental sustainability aspects have been

carried out in accordance with

sustainable principles. So, for

example, we will learn to

write. So how do you create a

sustainable profile? So the first one is the G

standard, which is a communication tool

according to the global standards from GRI to

write about the sustainability issues of

our choice. So, this regulation is

about the standards used, the

first one is J 200 from the economic side,

300 from environmental sustainability, and 400

from the social side. So,

we will go through the 200 economic

performance. So what are the economic conditions

like? What does the vision and mission include

? What are the target feelings

like, what are the economic impacts and what are the

indirect impacts like?

So, what is the procedure for choosing a

consumer, producer, or supplier

? and anti-corruption, anti-

competitive developer. So, anti-corruption

and anti-this is what we are doing, ee, what is

healthy competition. Well,

then what are the environmental sustainability standards for the

raw materials chosen?

Then how do they use

energy to save electricity, save water and so

on. How they

use water, how they maintain

the sustainability of diversity. So how do

they keep emissions down? Ee how do

they handle the waste. Oh, there is a

place for the trash which is divided into

three, organic and non-organic. How is the

compliance with environmental class

and how is this,

eh, their suppliers also have

environmental compliance. So that's what's

used [clears throat] the 4A social, which is

the most labor force, ee,

labor relations, health, like

BPJS, training and education, ee,

equal opportunities or discrimination, there are

labor associations, there are rules that children are

not allowed to work, ee, there are

safety practices,

then ee, human rights, there are

local communities, there are local suppliers

, what are the general policies like

, and then maintaining consumer health.

So this is what makes the standard. So,

if we want to make this report, we

write down what the company did

in terms of the 200s, 300s, and 400s.

So, this [snort] can focus on

company profile issues including

employment, occupational safety, water, electricity,

waste, and

customer complaints. This can be included

as part of a sustainability

company profile. So the first thing to do is open the

standard JNS. Well, this is

opened and then written based on the

subject, predicate, object.