scholarly journals ANALISIS COST-BENEFIT PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PROGRAM BOGASARI MITRA CARD SURABAYA

2019 ◽  
Vol 7 (1) ◽  
pp. 26-40
Author(s):  
Wahyu Irawaty ◽  
Dianne Frisko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Impact ◽  
Cost Benefit ◽  
Cost And Benefit ◽  
Socio Economic Impact ◽  
Corporate Social

One of the activities that company should do to maintain its sustainability nowadays is concern about society and environment by doing corporate social responsibility (CSR) activities. By doing CSR, company has shown their responsibility to all stakeholders aligned with the willingness to create sustainability development.  Company could use varied tools to asses their CSR activities in order to evaluate their CSR implementation. This research is aimed to analyze cost and benefit of one CSR progame of PT. ISM Tbk Bogasari Flour Mills, by using Socio-Economic Impact to evaluate its progamme.

ECONOMIC IMPACT OF CORPORATE SOCIAL RESPONSIBILITY IN ENTREPRENEURSHIP

2020 ◽  
Vol 10 (9) ◽  
pp. 1949-1961
Author(s):  
M.M. Strelnik ◽  
Keyword(s):  
Growth Rate ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Impact ◽  
Commercial Activities ◽  
Operating Profit ◽  
Network Interaction ◽  
The Individual ◽  
Corporate Social ◽  
To Receive

The article examines the economic impact of the costs associated with corporate social responsibility (CSR). The author has developed a formula that determines the growth rate of operating profit when CSR costs appear in order to preserve the source of investment and pay dividends. When implementing CSR activities with significant costs for one enterprise, it is proposed to allocate costs between stakeholders in the implementation of joint CSR. This makes it possible to take into account the individual possibility of each participant in a joint CSR to receive the necessary operating profit to preserve the source of investment and pay dividends when implementing joint CSR. The article also proposes an algorithm for distributing the costs of joint CSR among the participants (commercial legal entities) in order to determine the level of costs of joint CSR and the ability of the participants to cover these costs. The algorithm for distributing the joint CSR costs between the participants can be repeated several times to obtain equality between the costs of CSR and the amount of costs that the participants of the joint CSR can cover. Enterprises participating in network interaction (cluster) can carry out joint CSR based on the distribution of costs among themselves. Thus, it becomes possible to jointly conduct not only commercial activities, but also the implementation of common measures for corporate social responsibility. The distribution of the joint CSR costs among the cluster members will make it possible to carry out activities, the costs of which one company cannot cover through its operating activities.

scholarly journals The Influence of Corporate Social Responsibility towards the Development of the Rural Communities: Case Studies in North Sumatera, Republic of Indonesia

2015 ◽  
Vol 2 (2) ◽  
pp. 12
Author(s):  
Muhammad Abdul Ghani ◽  
Sirojuzilam Sirojuzilam ◽  
Badaruddin Badaruddin ◽  
Rujiman Rujiman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Impact ◽  
Rural Areas ◽  
Structural Equation ◽  
Social Impact ◽  
Development Program ◽  
Equation Modeling ◽  
Socio Economic Impact ◽  
Corporate Social

<p>Corporate Social Responsibility (CSR) has strategic goals to maintain a harmonious relationship and contribute to socio-economic impacts on the surrounding communities. Therefore, CSR could be seen as a part of planning and development program in the particular area. This study focuses on oil palm plantation companies. This study aims to (1) analyze and assess the effect of CSR program in the development of rural areas around the estate by using indicators of socio-economic impact; (2) Analyze and assess the effect of intervening variables Integrated CSR Implementation to the socio-economic impact on local communities; (3) Analyze and assess the effect of CSR on the social impact of surrounding communities; (4) Analyze and assess the effect of CSR on the economic impact of surrounding communities; (5) Based on point 1 to 4, it could be shaped the Strategic Model of Integrated CSR Program. This research conducted in PTPN IV Pabatu Estate, District of Serdang Bedagai, North Sumatera, Indonesia. The selection method uses multistage random sampling technique. Total sample is 367 respondents, by using analytical methods Structural Equation Modeling (SEM).</p><p>There is a Causal Relationship between the Input of CSR and an Integrated CSR Implementation, this is indicated by CSR Input (X) is significant and has positive impacts on the implementation of Integrated CSR (Y). The direct effect of the application of CSR (X) on the Implementation of Integrated CSR (Y) is 0.988. It means whenever there is an increase in the performance of the application of CSR (X) it will improve the implementation of Integrated CSR (Y) which is equal to 0.988 units. The results show that the model-based of Intervening Integrated CSR provides a significant and positive effect on socio-economic aspects thus The Strategic Program of Integrated CSR Model is very appropriate to be applied in the realization of an integrated and sustainable palm oil industry.</p>

scholarly journals What is the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities?

2021 ◽  
Vol 11 (2) ◽  
pp. 132-153
Author(s):  
Younis A. Battal Saleh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Impact ◽  
Treatment Method ◽  
Tax Incentives ◽  
Advantages And Disadvantages ◽  
Optimal Tax ◽  
The World ◽  
Minimal Damage ◽  
Corporate Social

This aim of this study is to find out the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities with minimal damage to the interests of all the parties involved and the corporate social responsibility (CSR) idea. Economic impact, legal imbalances and the extent of closeness to or distance from the content of the idea of CSR are tax treatment methods used for corporate monetary and in-kind donations and to determine their advantages and disadvantages according to certain criteria to choose the optimal tax treatment method. According to the findings, the study adopts the method of government’s rights and corporation’s rights ‘donations as if they are loans’ by legislative bodies in all countries of the world due to the abundance of its advantages. This study has drawn up a draft law for this method, which could be used as a guide by the legislative bodies, if a decision is made to adopt this method.   Keywords: Tax treatment, tax incentives, advantages, disadvantages, legal imbalances, economic impacts.

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