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Social return on investment (SROI) in 2021 was included as a new criterion in the Indonesian Ministry of Environment’s Company Performance Assessment (PROPER) program. Based on systematic literature observations devoted to SROI practices in Indonesia, this research aims to review studies related to SROI, the application of SROI in Indonesia, and the future direction of SROI implementation in Indonesia. This research used qualitative descriptive analysis and systematic literature review with recommended item reporting by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method. A qualitative analytical descriptive analysis research project that took eight forms beyond corporate compliance from companies that participated in the PROPER program in 2022 to study cases and look at the systematic literature review in a final data collection of 21 studies. The research results show that the SROI used in Indonesia is dominated by SROI evaluations, which are used to measure or monitor ongoing programs. The measurements carried out by SROI clearly show the success and feasibility of the program as well as the need for program sustainability in the future. Evaluations still need to be carried out in several aspects and need to be developed further. In the future, SROI can be further developed in many programs.
Ainuddin et al. (Fri,) studied this question.
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