Konstruksi Pengukuran Kinerja Social Enterprise Berbasis Perspektif Deep Ecology

  • Diana Nurindrasari Politeknik Negeri Malang
  • Ardiansyah Universitas Maritim Raja Ali Haji
Keywords: Performance measurement, deep ecology, social enterprise


Social Enterprises has been an explosion in methodologies and tools for assessing social performance and impact, but with little systematic analysis and comparison across different approaches. Social Enterprises need to start systemically measuring their performances to support decision-making and ensure the development and sustainability of the environment and society. This paper aims to contribute to the state-of-the-art literature by developing an approach that could be applied by Social Enterprises to measure their results concerning social, environmental, and economic impacts. By embracing interdisciplinary views of accounting and anthropology, we use synchronic-diachronic literature study. This research using deep ecology to construct multidimensional perspective in building the foundation of performance measurement on Social Enterprises.


Abdillah, J. (2014). DEKONSTRUKSI TAFSIR ANTROPOSENTRISME: Telaah Ayat-Ayat Berwawasan Lingkungan. Kalam, 8(1), 65. https://doi.org/10.24042/klm.v8i1.168
Akamani, K. (2020). Integrating deep ecology and adaptive governance for sustainable development: Implications for protected areas management. In Sustainability (Switzerland) (Vol. 12, Issue 14, pp. 1–21). MDPI. https://doi.org/10.3390/su12145757
Antonsen, Y. (2014). The downside of the Balanced Scorecard: A case study from Norway. Scandinavian Journal of Management, 30(1), 40–50. https://doi.org/10.1016/j.scaman.2013.08.001
Arena, M., Azzone, G., & Bengo, I. (2015). Performance Measurement for Social Enterprises. Voluntas, 26(2), 649–672. https://doi.org/10.1007/s11266-013-9436-8
Arnaboldi, M., & Azzone, G. (2010). Critical Perspectives on Accounting Constructing performance measurement in the public sector. Critical Perspectives on Accounting, 21(4), 266–282. https://doi.org/10.1016/j.cpa.2010.01.016
Asiaei, K., & Jusoh, R. (2017). Using a robust performance measurement system to illuminate intellectual capital. International Journal of Accounting Information Systems, 26(June), 1–19. https://doi.org/10.1016/j.accinf.2017.06.003
Awadallah, E. A., & Allam, A. (2015). A Critique of the Balanced Scorecard as a Performance Measurement Tool. International Journal of Business and Social Science, 6(7), 91–99.
Bagnoli, L., & Megali, C. (2011). Measuring performance in social enterprises. Nonprofit and Voluntary Sector Quarterly, 40(1), 149–165. https://doi.org/10.1177/0899764009351111
Barros, M. V., Salvador, R., Francisco do Prado, G., Carlos de Francisco, A., & Piekarski, C. M. (2020). Circular Economy as A Driver to Sustainable Businesses. Pharmacological Research. https://doi.org/10.1016/j.cesys.2020.100006
Basuony, M. A. K. (2014). The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application. Accounting and Finance Research, 3(2), 14–22. https://doi.org/10.5430/afr.v3n2p14
Beer, H. A., & Micheli, P. (2018). Advancing Performance Measurement Theory by Focusing on Subjects: Lessons from the Measurement of Social Value. International Journal of Management Reviews, 20(3), 755–771. https://doi.org/10.1111/ijmr.12175
Berg, B. L. (2001). Qualitative Research Methods for the Social Sciences.
Bessire, D., & Baker, C. R. (2005). The French Tableau de bord and the American Balanced Scorecard : a critical analysis. 16, 645–664. https://doi.org/10.1016/j.cpa.2004.01.004
Bessire, D., & Onnée, S. (2010). Critical Perspectives on Accounting Assessing corporate social performance : Strategies of legitimation and conflicting ideologies. 21, 445–467. https://doi.org/10.1016/j.cpa.2010.01.015
Bielefeld, W. (2009). Issues in Social Enterprise and Social Entrepreneurship. Journal of Public Affairs Education, 15(1), 69–86. https://doi.org/10.1080/15236803.2009.12001544
Bosco, A., Schneider, J., & Broome, E. (2019). The social value of the arts for care home residents in England: A Social Return on Investment (SROI) analysis of the Imagine Arts programme. Maturitas, 124(February), 15–24. https://doi.org/10.1016/j.maturitas.2019.02.005
Bourguignon, A., Malleret, V., & Norreklit, H. (2001). Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective. Working Papers, May 2014.
Bourguignon, A., Malleret, V., & Nørreklit, H. (2004). The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research, 15(2), 107–134. https://doi.org/10.1016/j.mar.2003.12.006
Bourne, M., Melnyk, S., & Bititci, U. S. (2018). Performance measurement and management: theory and practice. International Journal of Operations and Production Management, 38(11), 2010–2021. https://doi.org/10.1108/IJOPM-11-2018-784
Capra, F. (2002). The Hidden Connection. Doubleday.
Capra, F., & Luisi, P. L. (2014). The Systems View of Life. In Cambridge University Press. Cambridge University Press. https://doi.org/10.1017/cbo9780511895555
Cesar, S., & Jhony, O. (2020). Corporate Social Responsibility supports the construction of a strong social capital in the mining context: Evidence from Peru. Journal of Cleaner Production, 267, 122162. https://doi.org/10.1016/j.jclepro.2020.122162
Chandra, Y., Man Lee, E. K., & Tjiptono, F. (2021). Public versus private interest in social entrepreneurship: Can one serve two masters? In Journal of Cleaner Production (Vol. 280). Elsevier Ltd. https://doi.org/10.1016/j.jclepro.2020.124499
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure : An empirical analysis. 33, 303–327. https://doi.org/10.1016/j.aos.2007.05.003
Cornelius, N., Todres, M., Janjuha-Jivraj, S., Woods, A., & Wallace, J. (2008). Corporate social responsibility and the social enterprise. Journal of Business Ethics, 81(2), 355–370. https://doi.org/10.1007/s10551-007-9500-7
Coyle, H. (2018). Why Do We Need to Measure Performance? A Local Government Perspective. Contemporary Issues in Accounting: The Current Developments in Accounting Beyond the Numbers, 50(8), 145–166. https://doi.org/10.1007/978-3-319-91113-7
Crisan, C. (Mitra), & Borza, A. (2012). Social Entrepreneurship and Corporate Social Responsibilities. International Business Research, 5(2). https://doi.org/10.5539/ibr.v5n2p106
Dam, H. K., & Ghose, A. (2015). Mining version histories for change impact analysis in business process model repositories. Computers in Industry, 67, 72–85. https://doi.org/10.1016/j.compind.2014.10.005
Dart, R. (2004). The Ligitmacy of of Social Enterprise. Nonprofit Management and Leadership, 14(4), 411–424.
Daum, J. H. (2005). French Tableau de Bord: Better than the Balanced Scorecard? Der Controlling Berater, 7, 459–502.
Diesendorf, M. (2001). Models of sustainability and sustainable development. International Journal of Agricultural Resources, Governance and Ecology, 1(2), 109–123. https://doi.org/10.1504/ijarge.2001.000007
Diesendorf, M., & Hamilton, C. (2002). Human Ecology Human Economy. Ecological Economics, 40, 313–315. https://doi.org/10.1016/j.erss.2017.11.020
Erwina, Sukmawati, A., & Sumertajaya, I. M. (2015). Perancangan Balance Scorecard untuk Mengembangkan Modal Insani dan Meningkatkan Kinerja pada Usaha Kecil dan Menengah. Jurnal Aplikasi Manajemen, 13(3), 446–456.
Evans, L., Fraser, I., Evans, L., & Fraser, I. (2012). popular culture : The novels of Alexander Clark Smith The accountant ’ s social background and stereotype in popular culture The novels of Alexander Clark Smith. https://doi.org/10.1108/09513571211250215
Fatima, T., & Elbanna, S. (2020). Balanced scorecard in the hospitality and tourism industry: Past, present and future. International Journal of Hospitality Management, 91(August), 102656. https://doi.org/10.1016/j.ijhm.2020.102656
Fernandes, K. J., Raja, V., & Whalley, A. (2006). Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization. Technovation, 26(5–6), 623–634. https://doi.org/10.1016/j.technovation.2005.03.006
Fleming, D. M., Chow, C. W., & Chen, G. (2009). Strategy, performance-measurement systems, and performance: A study of Chinese firms. International Journal of Accounting, 44(3), 256–278. https://doi.org/10.1016/j.intacc.2009.06.004
Fried, A. (2010). Critical Perspectives on Accounting Performance measurement systems and their relation to strategic learning : A case study in a software-developing organization. 21, 118–133. https://doi.org/10.1016/j.cpa.2009.08.007
Gaffikin, M. J. R. (2005). Creating a Science of Accounting: accounting theory to 1970. School of Accounting and Finance Working Papers Series, 61(2), 20.
Gali, N., Niemand, T., Shaw, E., Hughes, M., Kraus, S., & Brem, A. (2020). Social entrepreneurship orientation and company success: The mediating role of social performance. Technological Forecasting and Social Change, 160(June), 120230. https://doi.org/10.1016/j.techfore.2020.120230
Geissdoerfer, M., Pieroni, M. P. P., Pigosso, D. C. A., & Soufani, K. (2020). Circular business models: A review. Journal of Cleaner Production, 277, 123741. https://doi.org/10.1016/j.jclepro.2020.123741
Gimenez, C., Sierra, V., & Rodon, J. (2012). Sustainable operations: Their impact on the triple bottom line. International Journal of Production Economics, 140(1), 149–159. https://doi.org/10.1016/j.ijpe.2012.01.035
Guo, J., Huang, P., & Zhang, Y. (2020). Accounting conservatism and corporate social responsibility. Advances in Accounting, xxxx, 100501. https://doi.org/10.1016/j.adiac.2020.100501
Haigh, M. (2006). Social investment: Subjectivism, sublation and the moral elevation of success. Critical Perspectives on Accounting, 17(8), 989–1005. https://doi.org/10.1016/j.cpa.2005.08.012
Halberstadt, J., Niemand, T., Kraus, S., Rexhepi, G., Jones, P., & Kailer, N. (2020). Social entrepreneurship orientation: Drivers of success for start-ups and established industrial firms. Industrial Marketing Management, June. https://doi.org/10.1016/j.indmarman.2020.06.012
Harvie, D., Lightfoot, G., Lilley, S., & Weir, K. (2020). Social investment innovation and the ‘social turn’ of neoliberal finance. Critical Perspectives on Accounting, xxxx, 102248. https://doi.org/10.1016/j.cpa.2020.102248
Hasanah, L. lak N. (2019). Pengembangan Kewirausahaan Sosial Pada Perguruan Tinggi melalui Social Project Competition. Jurnal Studi Pemuda, 7(2), 90. https://doi.org/10.22146/studipemudaugm.40210
Hou, L. (2018). Destructive sharing economy: A passage from status to contract. Computer Law and Security Review, 34(4), 965–976. https://doi.org/10.1016/j.clsr.2018.05.009
Irwin, D. (2002). Strategy mapping in the public sector. Long Range Planning, 35(6), 637–647. https://doi.org/10.1016/S0024-6301(02)00158-9
Islam, S. M. (2020). Towards an integrative definition of scaling social impact in social enterprises. Journal of Business Venturing Insights, 13(March), e00164. https://doi.org/10.1016/j.jbvi.2020.e00164
Janjua, S. Y., Sarker, P. K., & Biswas, W. K. (2020). Development of Triple Bottom Line Indicators for Life Cycle Sustainability Assessment of Residential Bulidings. Journal of Environmental Management, 264(April), 110476. https://doi.org/10.1016/j.jenvman.2020.110476
Jin, S. T., Kong, H., Wu, R., & Sui, D. Z. (2018). Ridesourcing, the sharing economy, and the future of cities. Cities, 76(October 2017), 96–104. https://doi.org/10.1016/j.cities.2018.01.012
Kádárová, J., Durkáčová, M., & Kalafusová, L. (2014). Balanced Scorecard as an Issue Taught in the Field of Industrial Engineering. Procedia - Social and Behavioral Sciences, 143, 174–179. https://doi.org/10.1016/j.sbspro.2014.07.382
Kald, M., & Nilsson, F. (2000). Performance measurement at Nordic companies. European Management Journal, 18(1), 113–127. https://doi.org/10.1016/S0263-2373(99)00074-2
Kalender, Z. T., & Vayvay, Ö. (2016). The Fifth Pillar of the Balanced Scorecard: Sustainability. Procedia - Social and Behavioral Sciences, 235(October), 76–83. https://doi.org/10.1016/j.sbspro.2016.11.027
Kamayanti, A. (2010). Introducing a Balance in The BSC Through Beauty and Love. Jurnal Akuntansi Multiparadigma, 1(1), 1–40.
Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi. Yayasan Rumah Peneleh.
Kaplan, R. S., & Norton, D. P. (1993). Putting the Balanced Scorecard to Work Putting the Balanced Scorecard to Work. Harvard Business Review, 5, 134–147.
Kaplan, R. S., & Norton, D. P. (2005). The balanced scorecard: Measures That drive performance. Harvard Business Review, 83(7–8).
Kaplan, R. S., & Norton, D. P. (2007). Using the balanced scorecard as a strategic management system. Harvard Business Review, 85(7–8).
Kasali, R. (2017). Distrupion Era. Gramedia Pusat Utama.
Keller, A. C. (2007). Smith versus Friedman : Markets and ethics. 18, 159–188. https://doi.org/10.1016/j.cpa.2005.12.001
Klemmer, C. L., & McNamara, K. A. (2020). Deep Ecology and Ecofeminism: Social Work to Address Global Environmental Crisis. Affilia - Journal of Women and Social Work, 35(4), 503–515. https://doi.org/10.1177/0886109919894650
Laferrière, E., & Stoett, P. J. (2003). International Relations Theory and Ecological Thought. In International Relations Theory and Ecological Thought. Routledge. https://doi.org/10.4324/9780203169407
Lane, Marc. J. (2015). The Mission Driven Venture. Wiley.
Lang, R., & Fink, M. (2019). Rural social entrepreneurship: The role of social capital within and across institutional levels. Journal of Rural Studies, 70(March), 155–168. https://doi.org/10.1016/j.jrurstud.2018.03.012
Laurell, C., & Sandström, C. (2018). Comparing coverage of disruptive change in social and traditional media: Evidence from the sharing economy. Technological Forecasting and Social Change, 129(October 2016), 339–344. https://doi.org/10.1016/j.techfore.2017.09.038
Lesáková, Ľ., & Dubcová, K. (2016a). Knowledge and Use of the Balanced Scorecard Method in the Businesses in the Slovak Republic. Procedia - Social and Behavioral Sciences, 230(May), 39–48. https://doi.org/10.1016/j.sbspro.2016.09.006
Lesáková, Ľ., & Dubcová, K. (2016b). Knowledge and Use of the Balanced Scorecard Method in the Businesses in the Slovak Republic. Procedia - Social and Behavioral Sciences, 230(May), 39–48. https://doi.org/10.1016/j.sbspro.2016.09.006
Lubis, A., Torong, Z. B., & Muda, I. (2016). The urgency of implementing balanced scorecard system on local government in North Sumatra - Indonesia. International Journal of Applied Business and Economic Research, 14(11), 7575–7590.
Luke, B., Barraket, J., & Eversole, R. (2013a). Measurement as legitimacy versus legitimacy of measures: Performance evaluation of social enterprise. Qualitative Research in Accounting and Management, 10(3–4), 234–258. https://doi.org/10.1108/QRAM-08-2012-0034
Luke, B., Barraket, J., & Eversole, R. (2013b). Measurement as legitimacy versus legitimacy of measures: Performance evaluation of social enterprise. Qualitative Research in Accounting and Management, 10(3–4), 234–258. https://doi.org/10.1108/QRAM-08-2012-0034
Mair, J. (2012). Social Entrepreneurship and Social Business. Social Entrepreneurship and Social Business, April, 0–26. https://doi.org/10.1007/978-3-8349-7093-0
Maroun, W., & Atkins, J. (2018). The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum, 42(1), 102–118. https://doi.org/10.1016/j.accfor.2017.12.001
Mårtensson, M. (2009). Critical Perspectives on Accounting Recounting counting and accounting From political arithmetic to measuring intangibles and back. 20, 835–846. https://doi.org/10.1016/j.cpa.2008.09.006
Mehrpouya, A., & Samiolo, R. (2016). Performance measurement in global governance: Ranking and the politics of variability. Accounting, Organizations and Society, 55, 12–31. https://doi.org/10.1016/j.aos.2016.09.001
Melnyk, S. A., Bititci, U., Platts, K., Tobias, J., & Andersen, B. (2014). Is performance measurement and management fit for the future? Management Accounting Research, 25(2), 173–186. https://doi.org/10.1016/j.mar.2013.07.007
Micheli, P., & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2), 147–156. https://doi.org/10.1016/j.mar.2013.07.005
Millar, R., & Hall, K. (2013). Social Return on Investment (SROI) and Performance Measurement: The opportunities and barriers for social enterprises in health and social care. Public Management Review, 15(6), 923–941. https://doi.org/10.1080/14719037.2012.698857
Naess, A. (2013). Ecology of Wisdom. In Penguin Modern Classics (Vol. 53, Issue 9). Modern Classics.
Neely, A. (2007). Businees Performance Measurement: Unifying Theory and Integrating Practice. Cambridge University Press.
Nicoletti Junior, A., de Oliveira, M. C., & Helleno, A. L. (2018). Sustainability evaluation model for manufacturing systems based on the correlation between triple bottom line dimensions and balanced scorecard perspectives. Journal of Cleaner Production, 190, 84–93. https://doi.org/10.1016/j.jclepro.2018.04.136
Nielsen, C., & Lund, M. (2014). A Brief History of The Business Model Concept. The Basics of Business Models, 1(1), 21–27.
Olanipekun, A. O., Omotayo, T., & Saka, N. (2021). Review of the Use of Corporate Social Responsibility (CSR) Tools. Sustainable Production and Consumption, 27, 425–435. https://doi.org/10.1016/j.spc.2020.11.012
Palakshappa, N., & Grant, S. (2018). Social enterprise and corporate social responsibility: Toward a deeper understanding of the links and overlaps. International Journal of Entrepreneurial Behaviour and Research, 24(3), 606–625. https://doi.org/10.1108/IJEBR-05-2016-0131
Perego, P., & Verbeeten, F. (2013). Do ‘ good governance ’ codes enhance financial accountability ? Evidence from managerial pay in Dutch charities. June 2011.
Pezet, A. (2009). The history of the french tableau de bord (1885-1975): Evidence from the archives. Accounting, Business and Financial History, 19(2), 103–125. https://doi.org/10.1080/09585200902969245
Pratiwi, U. (1990). Balanced Scorecard Dan Manajemen Strategik Pratiwi Fakultas Ekonomi Universitas Soedirman Jalan HR. Bunyamin Grendeng Purwokerto Jawa Tengah. Jurnal Manajemen Dan Akuntansi, 166–174.
Quezada, L. E., Reinao, E. A., Palominos, P. I., & Oddershede, A. M. (2019). Measuring performance using SWOT analysis and balanced scorecard. Procedia Manufacturing, 39(2019), 786–793. https://doi.org/10.1016/j.promfg.2020.01.430
Rašković, M., Dikova, D., & McDougall-Covin, T. P. (2020). International business with Central and Eastern Europe: From tyranny of history to revisited laboratories of learning. Journal of Business Research, 108(xxxx), 417–420. https://doi.org/10.1016/j.jbusres.2020.01.005
Refki, D., Mishkin, K., Avci, B., & Abdelkarim, S. (2020). Using social return on investment to evaluate the public art exhibit Breathing Lights. Poetics, 79(October), 101401. https://doi.org/10.1016/j.poetic.2019.101401
Roberts, L., Hassan, A., Elamer, A., & Nandy, M. (2021). Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions. Business Strategy and the Environment, 30(1), 705–720. https://doi.org/10.1002/bse.2649
Roslender, R., Marks, A., & Stevenson, J. (2015). Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people. Critical Perspectives on Accounting, 27, 43–55. https://doi.org/10.1016/j.cpa.2014.06.002
Rothenberg, D. (2012). Deep Ecology. In Encyclopedia of Applied Ethics (Second Edi, Vol. 1). Elsevier Inc. https://doi.org/10.1016/B978-0-12-373932-2.00352-5
Rowe, S. (2001). What on Earth is Life An Ecological View. Ecosystem Health, 7(3), 141–146.
Saatci, E. Y., & Urper, C. (2013). Corporate Social Responsibility versus Social Business. Journal of Economics, Business and Management, July, 62–65. https://doi.org/10.7763/joebm.2013.v1.15
Samkin, G., Schneider, A., & Tappin, D. (2014). Developing a reporting and evaluation framework for biodiversity. Accounting, Auditing and Accountability Journal, 27(3), 527–562. https://doi.org/10.1108/AAAJ-10-2013-1496
Schoneveld, G. C. (2020). Sustainable business models for inclusive growth: Towards a conceptual foundation of inclusive business. Journal of Cleaner Production, 277, 124062. https://doi.org/10.1016/j.jclepro.2020.124062
Sikka, P. (2008). Enterprise culture and accountancy firms: new masters of the universe. Accounting, Auditing & Accountability Journal, 21(2), 268–295. https://doi.org/10.1108/09513570810854437
Skoog, M., Johanson, U., & Ma, M. (2001). Mobilizing change through the management control of intangibles §. 26, 715–733.
Somers, A. B. (2005). Shaping the balanced scorecard for use in UK social enterprises. Social Enterprise Journal, 1(1), 43–56. https://doi.org/10.1108/17508610580000706
Speklé, R. F., & Verbeeten, F. H. M. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25(2), 131–146. https://doi.org/10.1016/j.mar.2013.07.004
Stern, D. (2018). The environmental Kuznets curve. In Australian National University. Elsevier Inc. https://doi.org/10.4337/9781848446045.00011
Stern, D. I. (2004). The Rise and Fall of the Environmental Kuznets Curve. World Development, 32(8), 1419–1439. https://doi.org/10.1016/j.worlddev.2004.03.004
Sutheewasinnon, P., Hoque, Z., & Nyamori, R. O. (2016). Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs. Critical Perspectives on Accounting, 40, 26–44. https://doi.org/10.1016/j.cpa.2015.06.002
Triyuwono, I. (2007). Balancing Performance Measurement By Using The Tradition Of Islam, Tao, And Java. The International Journal of Accounting and Business Society, 15(1), 1–20.
Triyuwono, I. (2011). ANGELS: Sistem Penilaian Tingkat Kesehatan (TKS) Bank Syari’ah. In Jurnal Akuntansi Multiparadigma (Vol. 2, Issue 1, pp. 1–21).
Triyuwono, I. (2015). Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Jurnal Akuntansi Multiparadigma, 6(2), 290–303. https://doi.org/10.18202/jamal.2015.08.6023
Triyuwono, I. (2016). Social Sciences and Humanities Taqwa : Deconstructing Triple Bottom Line ( TBL ) to Awake Human’s Divine Consciousness. Pertanika, 24, 89–104.
Tykkyläinen, S., & Ritala, P. (2020). Business model innovation in social enterprises: An activity system perspective. Journal of Business Research, February 2019, 1–14. https://doi.org/10.1016/j.jbusres.2020.01.045
von Delft, S., & Zhao, Y. (2020). Business models in process industries: Emerging trends and future research. Technovation, January, 102195. https://doi.org/10.1016/j.technovation.2020.102195
Watson, K. J., Evans, J., Karvonen, A., & Whitley, T. (2016). Capturing the social value of buildings: The promise of Social Return on Investment (SROI). Building and Environment, 103, 289–301. https://doi.org/10.1016/j.buildenv.2016.04.007
Yates, B. T., & Marra, M. (2017a). Introduction: Social Return On Investment (SROI). Evaluation and Program Planning, 64, 95–97. https://doi.org/10.1016/j.evalprogplan.2016.10.013
Yates, B. T., & Marra, M. (2017b). Social Return On Investment (SROI): Problems, solutions … and is SROI a good investment? Evaluation and Program Planning, 64, 136–144. https://doi.org/10.1016/j.evalprogplan.2016.11.009
Yunus, M. (2007). Creating World Without Poverty. Public Affairs Book, 297. https://doi.org/10.1080/15575330.2014.890406
Yunus, M. (2010). Building Social Business: The New Kind of Capitalism that Serves Humanity’s Most Pressing Needs. Public Affairs.
Zamecnik, R., & Rajnoha, R. (2015). Business Process Performance Measurement Under Conditions of Business Practice. Procedia Economics and Finance, 26(15), 742–749. https://doi.org/10.1016/s2212-5671(15)00833-3
How to Cite
Nurindrasari, D. and Ardiansyah (2022) “Konstruksi Pengukuran Kinerja Social Enterprise Berbasis Perspektif Deep Ecology”, Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 6(1), pp. 67-84. doi: 10.31629/jiafi.v6i1.5145.