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Pengujian substantif diterapkan pada kategori pengaturan dan infrastruktur, energi dan perubahan iklim, pengelolaan sampah, penggunaan air, transportasi, serta pendidikan dan penelitian. Temuan menunjukkan PCR unggul pada ruang terbuka, efisiensi energi, dan manajemen air, tetapi lemah pada aspek sampah, energi terbarukan, transportasi, dan kurikulum keberlanjutan. 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Umbansari No. 1 Rumbai, Pekanbaru, Riau, 28265  \n*[Korespondensi :](Korespondensi : dani@pcr.ac.id)[ ](Korespondensi : dani@pcr.ac.id)[dani@pcr.ac.id](Korespondensi : dani@pcr.ac.id)  \nVolume 18  \nNomor 2  \nHalaman  \nPekanbaru, 30 November 2025  \nTanggal Masuk :  \n7 September 2025  \nTanggal Revisi :  \n3 November 2025  \nTanggal Diterima :  \n10 Desember 2025  \nKata Kunci :  \nGreenMetric, Perguruan Tinggi, Keberlangsungan  \nMengutip ini sebagai :  \nArifulsyah H., Yuliantoro H. R., Mirza J. R., & Bhayangkara A.  \n2025. Pengujian substantifterhadap keberlangsungan suatu perguruan tinggi. Jurnal Akuntansi Keuangan dan Bisnis, Vol. 18 No. 2, hlm. 121–129.  \nAbstrak  \nTujuan penelitian - Menganalisis kebAersungan PCR melalui enam kategori UI GreenMetric, kekuatan dan kelemahan indikatorkeberlanjutan sebagai dasar rekomendasi kebijakan perbaikan.  \nMetode - Pengujian substantif atas enam kategori UI GreenMetric di Politeknik Caltex Riau (PCR), yaitu pengaturan dan infrastruktur, energy dan perubahan iklim, pengelolaan sampah, penggunaan air, transportasi, dan pendidikan dan penelitian.  \nTemuan Utama-PCR unggul pada ruang terbuka, efisiensi energi, dan pengelolaan air, tetapi lemah pada sampah, energi terbarukan, transportasi, serta kurikulum keberlanjutan.  \nImplikasi Teori dan Kebijakan - keberlanjutan dalam tata kelola dan kurikulum, serta kebijakan pengelolaan lingkungan yang lebih komprehensif.  \nKebaruan Penelitian - Pengujian substantif untuk menilai indikator GreenMetric secara lebih mendalam  \nAbstract  \nMain Purpose - Analyzing the sustainability of Caltex Riau  \nPolytechnic (PCR) through six UI GreenMetric categories, strengthsand weaknesses of sustainability indicators as a basis for policy improvement recommendations.  \nMethod-Substantive testing of six UI GreenMetric categories at Caltex Riau Polytechnic (PCR), namely regulation and infrastructure, energy and climate change, waste management, water use, transportation, and education and research.  \nMain Findings-PCR excels in open space, energy efficiency, and water management, but is weak in waste, renewable energy, transportation, and sustainability curriculum.  \nTheorical and Policy Implications –Integration of sustainability into governance and curriculum, as well as more comprehensive environmental management policies.  \nResearch Novelty - assess GreenMetric indicators in more depth  \nPendahuluan  \nArah pertumbuhan ekonomi global kini semakin menekankan pembangunan berkelanjutan, selaras dengan Sustainable Development Goals (SDGs) yang diadopsipada Sidang Umum PBB di New York, September 2015. Agenda SDGsmempertimbangkan kondisi sosial sertalingkungan saat ini dan menargetkancapaian global hingga 2030; Indonesia termasuk di antara negara yang berkomitmen pada agenda tersebut (Alisjahbana, 2018) . SDGs memuat 17 tujuan dan 169 sasaran yang dirancang untuk mengakhiri kemiskinan,  \nmeningkatkan martabat hidup, sertamemperluas kesetaraan di seluruh dunia.  \nLaporan keberlanjutan merupakandokumen organisasi yang memaparkandampak ekonomi, sosial, dan lingkungandari aktivitas operasionalnya (GRI, 2019) . Semakin banyak perusahaan yang menggunakannya karena laporan keuangansaja tidak mencerminkan aspek sosial– lingkungan dari kegiatan perusahaan (Yip, 2014) . Dalam beberapa tahun terakhir, praktik pelaporan turut meliputi pengungkapan sosial–lingkungan di samping laporan keuangan dan laporan tahunan, sehingga kebutuhan parapemangku kepentingan terpenuhi (Martínez-Ferrero, 2014) . Dorongan untuk bertanggung jawab atas ","cbCaibkirWfwg7ld","https://ap.wps.com/l/cbCaibkirWfwg7ld","pdf",307337,8,"Indonesian","# Pendahuluan\n## Konteks SDGs dan laporan keberlanjutan\n## Peran perguruan tinggi dalam keberlanjutan\n## Gambaran Politeknik Caltex Riau (PCR)\n# UI GreenMetric dan penelitian terdahulu","[{\"question\":\"Penelitian ini bertujuan untuk apa?\",\"answer\":\"Menganalisis keberlangsungan Politeknik Caltex Riau (PCR) melalui enam kategori UI GreenMetric serta menilai kekuatan dan kelemahan indikator keberlanjutan sebagai dasar rekomendasi kebijakan perbaikan.\"},{\"question\":\"Bagaimana metode yang digunakan dalam penelitian ini?\",\"answer\":\"Menggunakan pengujian substantif terhadap enam kategori UI GreenMetric di PCR, yaitu pengaturan dan infrastruktur, energi dan perubahan iklim, pengelolaan sampah, penggunaan air, transportasi, serta pendidikan dan penelitian.\"},{\"question\":\"Apa temuan utama mengenai kekuatan dan kelemahan PCR?\",\"answer\":\"PCR unggul pada ruang terbuka, efisiensi energi, dan pengelolaan air, tetapi lemah pada pengelolaan sampah, energi terbarukan, transportasi, serta kurikulum keberlanjutan.\"}]","Pengujian Substantif Terhadap Keberlangsungan Suatu Perguruan Tinggi - Jurnal Akuntansi Keuangan dan Bisnis | PDF",12]