COORPORATE SOCIAL RESPONSIBILITY DALAM SUDUT PANDANG FIQIH HARTA DAN AKUNTANSI

2021 ◽  
Vol 3 (1) ◽  
pp. 111-122
Author(s):  
Sri Suharti ◽  
Iwan Setiawan
Keyword(s):  
Economic Development ◽  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Company Law ◽  
Using Data ◽  
Corporate Social ◽  
A Company ◽  
Do So

Corporate social responsibility in the company law is a company obligation, which aims to increase the role of the private sector in economic development and equitable social welfare. However, until now, this goal has not been achieved, due to the company's reluctance to do so. This is reinforced from the results of previous research, that CSR is not correlated with an increase in company profits, even if donation activities are not related to company operations and profits, then these expenses cannot be recorded as an expense that reduces corporate taxes. This is different from the concept of CSR in the view of wealth fiqh, which places property as the property of Allah and must be used as much as possible for the benefit of all humans. This study aims to compare CSR in the view of wealth and accounting fiqh. This research uses literature review method using data sourced from books, journals / articles, reports and websites. The results of this study found that CSR in the view of wealth fiqh is permissible because there is no fatwa prohibiting it as long as the assets used do not come from business activities that are prohibited in Islam. There is a difference in the concept of assets according to fiqh, namely that assets cannot be stacked for personal gain and must be distributed to others, whereas according to the accounting concept, assets are accumulated and distributed to owners of capital.Key words: capital,  cooperate social responsibility, and fiqh of assets.

PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENINGKATKAN PEMBERDAYAAN MASYARAKAT DESA GEMAWANG KECAMATAN JAMBU

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Anafil Indriya ◽  
Maya Aresteria ◽  
Stacia Reviany Mege
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Research Method ◽  
Living Standards ◽  
Sources Of Information ◽  
Participation Level ◽  
Corporate Social ◽  
A Company

Corporate Social Responsibility (CSR) is the responsibility of a company to commit to running a business ethically, morally, and contributing to economic development and improving people's lives. Gemawang Village, Jambu Regency, Ambawara, is one of the locations for CSR recipients. This location is the object of this research. This study aims to analyze the role of CSR in enhancing community development, as well as to find out the obstacles faced by companies in increasing community development through CSR. This research method uses qualitative methods, where there are several key informants as sources of information. The indicators used in this study are the level of effectiveness, level of suitability, level of participation, level of empowerment, and level of sustainability. Based on the results of research in Gemawang Village, Jambu District, it can be concluded that CSR assistance provided by the company can improve community development and living standards. Keywords: CSR, Corporate Social Responsibility, Level of Effectiveness, Level of Empowerement

Corporate Social Responsibility as a Strategy in a Self-Service Shop S-Mart

2019 ◽  
pp. 156-178
Author(s):  
José G. Vargas-Hernández ◽  
César Alejandro Polo-Navarro
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Service Company ◽  
Service Companies ◽  
The Social ◽  
Self Service ◽  
Corporate Social ◽  
A Company

The objective of this chapter is to make known the importance of the use of these practices in Mexican companies, the benefits they have in the community where they are implemented. The method used is the method in a descriptive way through the periodic notes of the regional self-service company S-Mart. The method is based on analysis of the literature review. The main conclusion is that the company seeks to compete against the large self-service companies through CSR trying to fulfill its mission as a company. It is also concluded that corporate social responsibility affects the social responsibility of the consumer to the extent that circumstances permit, positively or negatively.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AS A CORPORATE GREEN ACCOUNTING IMPLEMENTATION

2021 ◽  
Vol 3 (2) ◽  
pp. 178-185
Author(s):  
Rahma Sandhi Prahara ◽  
Diah Syifaul A'yuni
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
New Paradigm ◽  
Green Accounting ◽  
Business Decisions ◽  
The Right ◽  
Corporate Social ◽  
The Impact ◽  
A Company

The phenomenon of environmental multicrisis occurring today has created a new paradigm of Green Accounting. The concept of Green Accounting directs corporations to make business decisions at an advantage that not only leads to profit orientation but also to the environment and society around the company. Of course, the domino effect of these concerns and considerations is that corporate sacrifices in the form of assets / assets may even be more than that. The role of corporations in supporting Green Accounting is the implementation of Corporate Social Responsibility (CSR). CSR is the moral responsibility of a company to its social, economic, and environmental strategies because of the impact of its operations so that it is expected to contribute benefits to society and the environment. If it is related to Green Accounting, then this will be the right concept to support the 2030 SDGs program.

Reducing skepticism about corporate social responsibility: roles of gender and agentic-communal orientations

2019 ◽  
Vol 36 (1) ◽  
pp. 189-196 ◽  
Author(s):  
Kevin P. Newman ◽  
Rebecca K. Trump
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Target Market ◽  
Content Type ◽  
And Gender ◽  
The Individual ◽  
Corporate Social ◽  
A Company ◽  
Practical Implications

Purpose Companies are increasingly emphasizing corporate social responsibility (CSR). However, consumers are often skeptical of the sincerity of companies’ CSR claims, particularly when the claim comes directly from the company. This paper aims to demonstrate how to reduce consumer CSR skepticism by examining the role of a company spokesperson’s gender and gender-related characteristics. Design/methodology/approach Two between-subjects experiments with a combined total of 329 participants examined how consumers’ levels of CSR skepticism are affected depending on the gender of the consumer and the gender and gender-related characteristics of the company’s CSR spokesperson. Findings Study 1 finds that a female (vs male) spokesperson generally elicits less CSR skepticism. However, Study 2 expands on this to demonstrate that consumers are less skeptical of a company’s CSR efforts when they are promoted by a spokesperson who exhibits gender-related characteristics that match, or are typically associated with, the individual consumer’s gender. Practical implications Brands often face difficulties in successfully promoting their own CSR efforts to skeptical consumers. These findings should guide companies and their brands in choosing ideal spokespeople for making effective, sincere CSR claims, depending on the target market. Originality/value This research is the first to identify the important role of gender in consumers’ perceptions of CSR sincerity. Thus, it provides practically-oriented strategies that may mitigate a growing consumer CSR skepticism that exists in today’s marketplace.

scholarly journals Corporate Social Responsibility (A Literature Review)

2019 ◽  
Vol 7 (1) ◽  
pp. 36-42
Author(s):  
Vijay Vishwakarma
Keyword(s):  
Economic Development ◽  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Business Organization ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a new term. Previously only few companies use to do something for the betterment of the society. As they feel all the stakeholders are the integral part of any business organization. If they being served in a better way, definitely it will help the organization to sustain. The aim of this paper is to understand the importance of CSR for the economic development of the society.

scholarly journals Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility

2007 ◽  
Vol 24 (1) ◽  
pp. 25-45 ◽  
Author(s):  
Asyraf Wajdi Dusuki ◽  
Nurdianawati Irwani Abdullah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Public ◽  
Trade Offs ◽  
Conceptual Clarity ◽  
The Many ◽  
Business In Society ◽  
Corporate Social ◽  
A Company

The doctrine of corporate social responsibility (CSR), which has emerged and developed rapidly as a field of study, is a framework for the role of business in society. It sets standards of behavior to which a company must subscribe in order to impact society in a positive and productive manner while abiding by values that exclude seeking profit at any cost. Despite the many attempts to construe CSR initiatives, it remains open to wide criticism for its inherent problems via-à-vis justification, conceptual clarity, and possible inconsistency. These problems are more acute when it comes to implementing and operationalizing CSR on the ground, especially in a situation that involves trade-offs. This paper offers an instructive understanding of CSR from an Islamic perspective. In particular, the implication of maqasid al-Shari`ah (the Shari`ah’s objectives) and the application of maslahah (the public good) to CSR are discussed in detail to shed light on how Islam’s holistic and dynamic perception of CSR take into consideration reality and ever-changing circumstances. These principles also provide a better framework that managers can use when faced with potential conflicts arising from the diverse expectations and interests of a corporation’s stakeholders.

scholarly journals Características de la responsabilidad social empresarial de las Pymes en Ecuador. Caso de estudio: Hacienda Nueva Colonia

ECA Sinergia ◽  
2019 ◽  
Vol 10 (3) ◽  
pp. 131
Author(s):  
Christian Oswaldo Morán Montalvo ◽  
Carlos Sebastián Cárdenas Zambrano ◽  
Carmen Elena Córdova Serrano
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Key Words ◽  
Positive Impact ◽  
Economic Viability ◽  
Palabras Clave ◽  
Corporate Social ◽  
A Company ◽  
Estudio De Caso

  La importancia de la responsabilidad social empresarial (RSE) reside en el impacto positivo que una empresa puede tener con la sociedad, el medio ambiente y la viabilidad económica. Dado que es un tema relativamente nuevo en Ecuador, la mayoría de las empresas grandes son las que cuentan con un programa de RSE, mientras que son pocas las pymes las que lo consideran un factor necesario para su desarrollo debido a que estas últimas tienen distintas prioridades y por lo tanto, no toman como preferente estructurar un programa de RSE. El objetivo principal de este trabajo fue determinar cuáles son las características principales de los programas de RSE en pymes, mediante el estudio de caso de la empresa Nueva Colonia. De manera que se la pueda aplicar en pymes del Ecuador. Los objetivos fueron alcanzados mediante una revisión bibliográfica, y una entrevista realizada al gerente de la Hacienda Nueva Colonia.   Palabras clave: responsabilidad Social Empresarial, Programas de RSE, Nueva Colonia, pymes.   ABSTRACT The importance of corporate social responsibility (CSR) lies in the positive impact that a company can have on society, the environment and economic viability. Since it is a new issue in Ecuador, most large companies have companies that have a CSR program, while they are the only words that are a necessary factor for its development. and therefore, they have not been structured as a CSR program. The main objective of this work was to determine the main characteristics of CSR programs in SMEs, by studying the case of the company Nueva Colonia. So that it can be applied in the SMEs of Ecuador. The objectives were achieved through a literature review, and an interview with the manager of the Hacienda Nueva Colonia.   Key words: corporate Social Responsibility, CSR programs, Nueva Colonia, SMEs

scholarly journals Analysis Policy Application a Corporate Social Responsibility (CSR) of PT. KITADIN on Embalut Village Community Sub-district of Tenggarong Seberang District of Kutai Kartanegara

2021 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Stevani Imelda
Keyword(s):  
Economic Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Program Planning ◽  
Limited Liability ◽  
Company Law ◽  
Environmental Benefits ◽  
Development Economic ◽  
Operational Activities ◽  
Corporate Social

The company is here not only to achieve a goal, to get profit and to sustain a business but also to be responsible for the real growth af community welfare (stakeholders), espencially in communities around the company that have a direct or indirect impact on the company’s operational activities as outlined in the corporate sosial responsibility program. The implementation of the CSR program polic is stated more clearly in the Limited Liability Company Law (UUPT) Article 74 No. 40 of 2007. This study aims to identifity and describe the implementation of the corporate sosial responsibility polic of PT. KITADIN in the community if Embalut village can provide social, economic, and environmental benefits for the company. The research method used in this research is descriptive qualitative, with a research focus: the application of CSR policies in sosial development, economic development, environmental protection, and the suitability of planinning and implementing CSR The results of research in the implementation of the CSR policy of PT. KITADIN has provided benefits to society by providing several policies such as social development programs, economic development, and environmental improvement. This program has had a very good impact in increasing community independence and has had a good influence on the company, sunc as increasing reputation, trust, and building good relations between the company and the community. PT. KITADIN should do a follow-up on what is still needed by the people in Embalut village and more regularly review the programs that have been given. Meanwhile, in Embalut village, it is better if the program planning proposal is made approximately on month before the planning of the corporate social responsibility program starts and reports on the achievement of success in the CSR programs that have been given.

scholarly journals Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility

2007 ◽  
Vol 24 (1) ◽  
pp. 25-45
Author(s):  
Asyraf Wajdi Dusuki ◽  
Nurdianawati Irwani Abdullah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Public ◽  
Trade Offs ◽  
Conceptual Clarity ◽  
The Many ◽  
Business In Society ◽  
Corporate Social ◽  
A Company

The doctrine of corporate social responsibility (CSR), which has emerged and developed rapidly as a field of study, is a framework for the role of business in society. It sets standards of behavior to which a company must subscribe in order to impact society in a positive and productive manner while abiding by values that exclude seeking profit at any cost. Despite the many attempts to construe CSR initiatives, it remains open to wide criticism for its inherent problems via-à-vis justification, conceptual clarity, and possible inconsistency. These problems are more acute when it comes to implementing and operationalizing CSR on the ground, especially in a situation that involves trade-offs. This paper offers an instructive understanding of CSR from an Islamic perspective. In particular, the implication of maqasid al-Shari`ah (the Shari`ah’s objectives) and the application of maslahah (the public good) to CSR are discussed in detail to shed light on how Islam’s holistic and dynamic perception of CSR take into consideration reality and ever-changing circumstances. These principles also provide a better framework that managers can use when faced with potential conflicts arising from the diverse expectations and interests of a corporation’s stakeholders.

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