scholarly journals PERLAKUAN AKUNTANSI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK PENGEMBANGAN MASYARAKAT SEKITAR PT SEMEN TONASA

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Ismail Badollahi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Qualitative Method ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Accounting Report ◽  
Corporate Social ◽  
Descriptive Qualitative

This study aims to analyze the application and treatment of Corporate Social Responsibility (CSR) accounting in an effort to develop communities around companies in PT Semen Tonasa. Research data obtained from primary data and secondary data. Primary data in the form of direct interviews with the company and the community. While secondary data in the form of data obtained from the company's internal data. The method used is descriptive qualitative method. The results showed that the CSR comdev program implemented by PT Semen Tonasa has greatly helped the surrounding community and the community has felt the benefits and has been running effectively, but needs to be followed up on several programs that are still running without extra supervision from the company . The CSR accounting report originates from the current year's profit of 4% in accordance with the RUPS.

scholarly journals Evaluasi Pelaksanaan Corporate Social Responsibility di PT Bank Rakyat Indonesia (Persero) Tbk

2015 ◽  
Vol 6 (2) ◽  
pp. 241
Author(s):  
Ria Silviani ◽  
Rosinta Ria Panggabean
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Iso 26000 ◽  
Report Analysis ◽  
Corporate Social ◽  
Sustainability Report

The purposes of this research are to know how Corporate Social Responsibility (CSR) activity was, to know CSR activity using ISO 26000 standard, and to evaluate ISO 26000 reporting and disclosure in PT Bank Rakyat Indonesia (Persero) Tbk using GRI 4.0 standard. The object of this research was PT Bank Rakyat Indonesia (Persero) Tbk. Research used qualitative method with primary data from interview with Divisi Sekretariat Perusahaan KP BRI and annual report dan sustainability report analysis, while secondary data was literature study related with the research. BRI is a BUMN bank that has exclusive program. It is Program Kemitraan dan Bina Lingkungan (PKBL). The guidance of PKBL is Peraturan Menteri Negara BUMN No.PER-20/MBU/2012 about Program Kemitraan BUMN dengan Usaha Kecil dan Program Bina Lingkungan. At the end, the company’s vision and mission supports the CSR company’s activity. BRI has complied with the ISO 26000 standard and has reported the implementation of ISO 26000 standard in accordance with GRI 4.0. (RS)

scholarly journals Leading by Example: Corporate Social Responsibility Initiatives by Dabur India Limited in North India

2020 ◽  
Vol 16 (1) ◽  
pp. 43-53
Author(s):  
Amritjot Kaur Sekhon ◽  
Lalit Mohan Kathuria
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Secondary Data ◽  
North India ◽  
Annual Reports ◽  
Primary Data ◽  
Community Partnership ◽  
Manufacturing Plant ◽  
Corporate Social

The purpose of this study is to explore the corporate social responsibility (CSR) initiatives undertaken by Dabur India Limited, the biggest Ayurvedic company in the world, at areas close to its manufacturing plant. It also explores the perception of Dabur’s stakeholders with respect to its social responsibility behaviour. For the purpose of this study, both primary as well as secondary data have been used. The primary data have been collected by conducting unstructured interviews and a field visit within the premises of the company’s manufacturing plant in Baddi district as well as in the surrounding villages. The secondary data have been collected from annual reports of the company and the company website. On investigating, it was be observed that Dabur, through years of social involvement and local community partnership projects, has established a special bond of trust with all its stakeholders. Also, as the expenditure made by Dabur on its CSR activities has always exceeded the stipulated amount as per government recommendations, this evidently supports its dedication towards its vision statement, on creating value for society. As after a revision in CSR policies there have not been many research studies examining the CSR practices by companies in India, this study, therefore, addresses this knowledge gap and provides new insights on the compliance by Dabur with regard to new CSR guidelines by the Companies Act, 2013.

scholarly journals Community Development in Kemijen Village, East Semarang: A Corporate Social Responsibility in Practice

2021 ◽  
Vol 19 (1) ◽  
pp. 83-88
Author(s):  
Hartuti Purnaweni ◽  
Irzaldi Yazid ◽  
Mutia Nur Arifah ◽  
Anis Qomariah
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Local Community ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Health Economy ◽  
Csr Strategy ◽  
Corporate Social

Companies, either state-owned and private which operates in the field and/or related to natural resources must implement Corporate Social Responsibility (CSR), such as by PT Indonesia Power (PT. IP) UBP-Tambaklorok which is located nearby Tanjung Mas Harbor, Tambaklorok Village, North Semarang District. Semarang City. The CSR implementation should benefit for both sides, the company for its image and the local community for the implemented programs. Therefore it is important to analyse perception of the local community as well as their opinions about the company's CSR activities in their village, in this case is the people of Kemijen village which is located adjacent to the PT. IP’s area. This research is descriptive qualitative, done in 2019, describing the phenomenon of CSR implementation by PT. IP, and the perception of the local community of Kemijen village towards the CSR activities implemented by PT. IP. The informants were taken using purposive sampling technique, covering both formal and informal leaders, the local people, as well as community development officer of PT. IP. Primary data was gathered using in-depth interview technique and observation. Secondary data consist of documents. Primary and secondary data was then coded and analysed interactively. PT. IP has formulated and implemented the Company’s strategies into CSR Roadmap 2015-2019, which is the grand strategy and a milestone of CSR implementation to integrate CSR strategy into the Company’s strategy, in the sectors of education, health, economy, and infrastructure. According to the perception of the Kemijen villagers, there have been both benefit and insufficiency of the PT. IP’s CSR implementation. They expect more programs to be implemented, in order to allowing them more opportunities for poverty alleviation.

scholarly journals Reflection of Corporate Social Responsibility Implementation: Community Engagement In Sustainability Aspects

2019 ◽  
Vol 5 (5) ◽  
pp. 357
Author(s):  
Magdalena Magdalena ◽  
Eko Ganis Suharsono ◽  
Roekhudin Roekhudin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Engagement ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Research Approach ◽  
Development Programs ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social

Social responsibility is a form of business commitment to continue acting ethical, operate legally in sustainable economic development to all stakeholders and the wider community. The aim of the study was to reflect on Corporate Social Responsibility at PT. BNI regarding Community Engagement? The research approach used is a qualitative approach. The interpretive paradigm is used by researchers so that they can assist researchers in achieving the objectives in carrying out research by reflecting the CSR of PT. PTI (Persero) Tbk. The primary data source in this study was through interviews with corporate and community CSR staff and direct observation to review the implementation of the PT.BNI CSR program. While secondary data sources are annual reports and sustainability reports (CSR). Researchers use the type ofmethod content analysis guided by sustainability accounting (Sukoharsono, 2010). The results of the research on the implementation of CSR to the community through partnership and community development programs have a good impact on the welfare of the community which are examined based on 4 aspects, namely social, economic, environmental and spirituality.

scholarly journals Implementation of Corporate Social Responsibility Program on Community Welfare

2021 ◽  
Vol 2 (3) ◽  
pp. 9-15
Author(s):  
Khenu Lather ◽  
Munnopule Khlise ◽  
Mashue Kinneth
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Secondary Data ◽  
Research Technique ◽  
Corporate Social ◽  
The Impact ◽  
Research Show ◽  
Descriptive Qualitative

The purpose of this research is to evaluate the impact of the execution of the Corporate Social Responsibility program on the welfare of the local community. This research technique is descriptive qualitative, and it makes use of both primary and secondary data. The findings of this research show that the implementation of the Corporate Social Responsibility (CSR) program for the benefit of the community has not been successful, which is supported by a number of impediments to the success of these programs

Implementation of Javanese traditional value in creating the accountable corporate social responsibility

2017 ◽  
Vol 59 (6) ◽  
pp. 964-976
Author(s):  
Pujiyono ◽  
Jamal Wiwoho ◽  
Wahyudi Sutopo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Regulations ◽  
Content Type ◽  
The Public ◽  
Good Relation ◽  
Owned Company ◽  
Corporate Social

Purpose This paper aims to provide an overview of existing condition, rules and implementation of CSR and create harmony models of corporate social responsibility (CSR) between regulation, Javanese culture values and universal principles, to fill the lack of CSR regulation in Indonesia. Design/methodology/approach This study is based on sociology legal research. The regulations and principles have been studied by using the approach of law and social sciences. That characteristic is descriptive evaluative. The primary data are taken from interview with the senior source relations of PT Pertamina Hulu Energi (PHE) in Jakarta, President Director of PT Rosalia Indah Group in Surakarta and Your Honour Prince of Surakarta Hanadiningrat Kingdom. Secondary data are obtained from the review of the literatures pertaining to the material. Secondary data consist of legal materials such as regulations, books, papers and other references. Data analysis technique use theoretical interpretative. Findings CSR is implemented by company only for lifting the image. CSR fund allocation is still a company’s secret, and it becomes evidence of the lack of transparency for companies to manage and provide social cost to society. It can also be found that some companies collect donations from the public for disaster relief, but in the distribution of aid, they use the name of a CSR company. There is polarization in the implementation of CSR. A government- owned company is already bound by the provisions of the Regulation of the Minister of state-owned enterprises. Research limitations/implications This paper discusses the CSR implementation in Indonesia and it creates a model of accountability of CSR to fill the legal vacuum that occurs at this time. This paper formulates a good relation between traditional Javanese value, government regulations and universal CSR principle. Practical implications There remains a mismatch between the Javanese values of philosophy with the positive regulatory norms that result in the implementation of CSR only to meet the requirements of the positive regulatory norm and ignore the obligations involved and to aid the prosperity of the public society. Social implications Communities around a company have not been able to enjoy the advantages of the company. Communities should fight for their own lives without being dependent on or being supported by a company’s existence. Originality/value This research combines the Javanese values with the positive legal regulations in the implementation of CSR in Indonesia. This research has not been conducted by the others. This research will provides benefits on the idea of imposing sanctions on the non-implementation of CSR, not only through positive legal regulations but also through social sanctions embodied in the Javanese values.

EFEKTIVITAS PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. ANTAM TBK DALAM PENGENTASAN KEMISKINAN DI KELURAHAN DAWI-DAWI KECAMATAN POMALAA KABUPATEN KOLAKA

2021 ◽  
Vol 4 (4) ◽  
Author(s):  
Asrun Ode ◽  
Yudi Agusman
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Data Collection ◽  
Social Responsibility ◽  
Secondary Data ◽  
Primary Data ◽  
Collection Data ◽  
Corporate Social ◽  
Analysis Models ◽  
The Village

This research aims to describe the effectiveness of the implementation of corporate social responsibility (CSR) programs in proverty alleviation in the village of pamalaa district of kolaka district in the field of program kemitraan dan bina lingkungan (PKBL). This researcher uses qualitative research methods in accordance with natural objects, the data collected consists of primary data and secondary data with data collection techniques namely observation, interview, documentation, documents, literature books and previous reseach. The data analysis techniques used are miles and huberman data analysis models, namely data collection, data reduction, data presentation, and conclusion withdrawal. Researchers used the theory presented by campbell J.P (1999) in smith (2016) abaout the implementation of the sposing policy. The result showed that the effectiveness of corporate social responsibility (CSR) programs PT Antam TBK in provety alleviation in the village of pomalaa district of kolaka district in the field of Program Kemitraan dan Bina Lingkungan (PKBL) when viewed from five indicators of strengthening in the effectiveness of the program it can be concluded that it cannot be said to be  effective, this is seen from three indicators, namely againts programs that are still not fulfilled.AbstrakPenelitian ini bertujuan untuk mendiskripsikan efektivitas dari pelaksanaan Program Corporate Social Responsibility (CSR) dalam Pengentasan Kemiskinan di Kelurahan Dawi-dawi Kecamatan Pomalaa Kabupaten Kolaka pada Bidang Program Kemitraan dan Bina Lingkungan (PKBL). Penelitian ini menggunakan metode penelitian kualitatif sesuai dengan objek alamiah, data yang dikumpulkan terdiri dari data primer dan data skunder dengan teknik pengumpulan data yaitu observasi, wawancara, dokumentasi, dokumen-dokumen, buku literatur serta penelitian terdahulu. Adapun teknik analisis data yang digunakan adalah model analisis data Miles dan Huberman yaitu pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Peneliti menggunakan pendekatan teori yang disampaikan Campbell J.P. (1999) dalam Smith (2016) tentang Implementasi Kebijakan Persampahan. Hasil penelitian menunjukkan bahwa Efektivitas dari Program Corporate Social Responsibility (CSR) PT. ANTAM Tbk dalam  Pengentasan Kemiskinan di Kelurahan Dawi-dawi Kecamatan Pomalaa Kabupaten Kolaka pada Bidang Program Kemitraan dan Bina Lingkungan (PKBL) jika dilihat dari lima indikator pengukuran dalam efektivitas program maka dapat disimpulkan bahwa belum bisa dikatakan efektif, hal ini dilihat dari tiga indikator yaitu indikator keberhasilan program, indikator keberhasilan sasaran dan indikator kepuasan terhadap program yang masih belum terpenuhi.     

Corporate Social Responsibility

2017 ◽  
Vol 8 (4) ◽  
pp. 85-100 ◽  
Author(s):  
Badreya Al-Jenaibi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Processes ◽  
Corporate Philanthropy ◽  
Middle Eastern ◽  
Secondary Data ◽  
Arab Countries ◽  
Primary Data ◽  
Multiple Perspectives ◽  
Corporate Social

Corporate social responsibility (CSR) is a western concept that is penetrating Middle Eastern countries, and the UAE is the most appropriate region to offer insights into CSR because other Middle Eastern countries are not adopting the concept quite as quickly as the UAE. One indication of CSR in UAE is its transparent firms. This paper explores the current stage of CSR implementation in Arab countries, with special attention given to the UAE. An in-depth study was conducted to explore CSR implementation among local managers. Primary data from 198 questionnaires and case studies were analyzed to obtain valuable insights into the current state of CSR in the UAE. Key concepts are highlighted regarding the definition and practice of CSR in the UAE. Secondary data from both western and eastern cultures were also analyzed to examine the extent of adoption and adaptation of CSR and corporate philanthropy from multiple perspectives. Findings suggest all organizations, both local and multinational, must consider environmental and stakeholder interests in order to become global. Some confusion appears to exist between the concept of philanthropy and CSR. Some CSR highlighted by firms includes following regulations effectively and efficiently, adopting environmentally friendly business processes, organizing seminars, and creating awareness of the concept among peers. Although CSR is maturing in the Middle East, UAE firms need to improve CSR to compete with the practices that have become the CSR standard in western countries. In the last few years, governments and local organizations have strictly enforced business ethics and environmental regulations to support the growth of CSR in the country.

scholarly journals Peningkatan Kinerja Bank Syariah: Analisis Peran Corporate Social Responsibility dan Reputasi

2021 ◽  
Vol 1 (3) ◽  
pp. 620-631
Author(s):  
Lailatul Mukarromah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
And Performance ◽  
Public Banks ◽  
Corporate Social ◽  
The Relationship

This research aims to test the influence of corporate social responsibility (CSR) on the financial performance of Sharia banks, both directly and through reputation mediation. The data used consists of primary and secondary data. Primary data was obtained from questionnaires of 215 respondents, while secondary data was obtained from the 2018 annual report of seven sharia public banks. The analysis method used in this research is partial least square (PLS) using SmartPLS software version 2.0. The findings reveal that CSR has no effect on the performance of sharia banks, and reputation cannot mediate the relationship between the two. This result contributes literature on the relationship between CSR, reputation and performance of sharia banks, and can be used as a guideline for Sharia banks to continue to carry out CSR activities.

scholarly journals Corporate Social Responsibility of Public Administration through Eyes of Enterprises

2017 ◽  
Vol 65 (6) ◽  
pp. 1901-1909 ◽  
Author(s):  
Sylvie Formánková ◽  
Andrea Hrdličková ◽  
Tomáš Grabec
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Public Administration ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
The South ◽  
The Subject ◽  
Corporate Social ◽  
South Moravia

The present paper focuses on corporate social responsibility in public administration. The subject of interest is the South Moravia Region and enterprises seated there. The subject of the present research includes overall awareness of the inquired enterprises about corporate social responsibility and activities of the South Moravian Region Authority related to corporate social responsibility of the institution. The research has brought conclusions testifying a certain level of knowledge of the CSR concept among enterprises, albeit on the basic level only. The awareness of socially responsible activities of the regional authority was very low and therefore further steps of this institution must be considered to improve communication of CSR activities and develop an environment for better cooperation of the public and the private sector in this area. The research was based on secondary data drawn from annual reports of the South Moravian Region Authority and on primary data obtained by questionnaire-based inquiry among 384 enterprises doing business in the South Moravia Region.

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