SOCIAL RETURN ON INVESTMENT (SROI) DALAM SEBUAH KAJIAN LITERATUR
DOI:
https://doi.org/10.52423/welvaart.v6i2.107Keywords:
Social Return on Investment, Dampak Sosial, Valuasi Sosial, Kajian Literatur, KeberlanjutanAbstract
Penelitian ini bertujuan untuk menganalisis pendekatan metodologis dalam penerapan Social Return on Investment (SROI) serta mengidentifikasi tantangan utama yang dihadapi dalam implementasinya pada berbagai sektor sosial. Dengan menggunakan metode kajian literatur sistematis, penelitian ini mengkaji literatur nasional dan internasional periode 2020–2025 yang relevan dengan konsep SROI, metodologi, valuasi sosial, serta dinamika penerapannya. Hasil pembahasan menunjukkan bahwa pendekatan SROI semakin berkembang melalui penggunaan metode campuran, penguatan analisis berbasis Theory of Change, dan peningkatan keterlibatan pemangku kepentingan. Namun demikian, sejumlah tantangan masih terlihat, termasuk ketidakterstandarisasian metodologi, keterbatasan kapasitas teknis, kesulitan monetisasi soft outcomes, serta lemahnya integrasi SROI dengan kerangka ESG dan SDGs. Penelitian ini menyimpulkan bahwa diperlukan harmonisasi metode, peningkatan kualitas pelaporan, dan integrasi SROI dalam sistem evaluasi keberlanjutan untuk meningkatkan akurasi dan kegunaannya dalam pengukuran dampak sosial.
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