SEMARANG, September 30, 2024 – After completing the doctoral promotion examination, Dr. Dwi Sudaryati, a lecturer in the accounting department at the Faculty of Economics and Business (FEB) of UPNYK, successfully defended her dissertation. The examination, which took place on Monday in the Doctoral Meeting Room, Pertamina Hall, 3rd Floor, Dean's Building of FEB Diponegoro University (Undip), was centered on her dissertation titled: “Symbolism and Legitimacy in Sustainability Reporting in Higher Education Institutions.”
According to Dr. Sudaryati, this research topic is a crucial study that explores sustainability reporting practices and the underlying meaning behind them within autonomous public universities (PTN-BH) in Indonesia. As we know, sustainability reporting represents an organization’s transparency regarding its actions toward the environment and society. Additionally, it serves as a means for PTN-BH institutions to demonstrate how they manage risks and opportunities related to social and environmental issues.
Dr. Sudaryati’s findings led to some interesting conclusions, revealing a variety of motives and reasons for implementing the concept of sustainability reporting in PTN-BH institutions. On one hand, there is an assumption that higher education institutions believe sustainability has been unconsciously practiced all along. However, PTN-BH institutions are not fully aware that these activities align with sustainability principles. On the other hand, the implementation of sustainability reporting is seen as a symbolic action by PTN-BH management, primarily intended to fulfill ranking requirements.
In conclusion, Dr. Sudaryati’s achievement in earning her doctorate is a source of pride, one that is hoped to inspire other members of the academic community to pursue higher education actively. This achievement not only brings honor but also creates tangible value and benefits aligned with the university's core mission, the Tridarma of Higher Education.