scholarly journals Makna corporate social responsibility (CSR) pada PT. Sejahtera Usaha bersama Jombang

2021 ◽  
Vol 1 (4) ◽  
pp. 323-343
Author(s):  
David Amrulloh ◽  
Sulastri Sulastri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Limited Liability ◽  
Point Of View ◽  
Private Company ◽  
Community Environment ◽  
Corporate Social ◽  
Modern Era ◽  
Economic Improvement

Corporate Social Responsibility (CSR) is a business commitment to act ethically, operate legally, contribute to economic improvement and improve the quality of life of stakeholders. In the modern era, the priority is no longer the property of shareholders, but the welfare of the stakeholders is a responsibility prioritized by the company. The emergence of Law No. 40 of 2007 concerning Limited Liability Company (UUPT) and Law No.25 of 2007 concerning Investment (UUPM) marked the commencement of CSR arrangements in Indonesia. The concept of CSR contained in the UUPM and UUPT will be seen in PT. Sejahtera Usaha Bersama Jombang. As a private company that engaged in industry, especially plywood. This study aims to uncover the meaning of Corporate Social Responsibility (CSR) from the point of view of the management of PT.SUB in- depth and comprehensively. This type of research is qualitative with phenomenology method and uses Husserl's data analysis techniques, with epoche stages, phenomenological reduction, imagination variations, synthesis of meaning and essence. Data collection in this study uses the method of observation, interviews, and documentation. Interviews are conducted in depth to explore individual awareness with semi-structured questions. The results of this study found two perspectives on the meaning of CSR at PT. SUB Jombang. First, CSR is defined as an obligation that is in the form of compliance with regulations. Second, CSR is interpreted as awareness, namely in the form of awareness of the company growing and developing in the midst of the community environment, and the realization that CSR is a charity and shodaqoh. Corporate Social Responsibility (Tanggung jawab sosial perusahaan/CSR) merupakan sebuah komitmen bisnis untuk selalu bertindak sesuai etika, beroperasi mematuhi hukum, serta berkontribusi terhadap perkembangan ekonomi dan perbaikan kualitas hidup para aktor terkait. Di era modern, perusahaan tidak lagi memprioritaskan kekayaan dari para pemegang saham, tetapi perusahaan lebih bertanggung jawab atas kesejahteraan para pemilik saham. Diterbitkannya Undang-Undang No. 40 tahun 2007 tentang Undang-Undang Perseroan Terbatas (UUPT) dan Undang-Undang No. 25 Tahun 2007 tentang Undang-Undang Penanaman Modal telah menjadi awal tatanan CSR di Indonesia. Penelitian ini menyelidiki praktik pelaksanaan konsep CSR yang dijelaskan di dalam UUPM dan UUPT pada PT. Sejahtera Usaha Bersama (SUB) Jombang, sebuah perusahaan swasta di bidang kayu lapis. Penelitian ini bertujuan untuk mengetahui makna CSR, dari sudut pandang pihak pengelola PT SUB secara mendalam dan menyeluruh. Penelitian ini merupakan penelitian kualitatif dengan metode fenomenologi dan metode analisa data Husserl’s, yang terdiri dari tahap epoche, reduksi fenomenologis, variasi imajinasi, serta sintesis makna dan esensi. DI dalam proses pengumpulan data, penelitian ini menggunakan metode observasi, wawancara, dan dokumentasi. Wawancara dilaksanakan secara mendalam untuk mengetahui kesadaran individu dengan pertanyaan semi terstruktur. Hasil dari penelitian menunjukkan adanya dua sudut pandang mengenai arti dari CSR dari PT. SUB Jombang. Sudut pandang pertama mengartikan CSR sebagai keharusan untuk patuh terhadap peraturan. Sedangkan sudut pandang kedua mengartikan Csr sebagai kesadaran dari perusahaan untuk tumbuh dan berkembang di tengah komunitas yang peduli akan lingkungan dan diwujudkan dalam bentuk amal dan sedekah.

scholarly journals Stakeholder Expectation of Corporate Social Responsibility Practices: A Case Study of PWiK Rybnik, Poland

Energies ◽  
2021 ◽  
Vol 14 (11) ◽  
pp. 3337
Author(s):  
Aleksandra Kuzior ◽  
Józef Ober ◽  
Janusz Karwot
Keyword(s):  
Quality Of Life ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Water Supply ◽  
Research Problem ◽  
Point Of View ◽  
Educational Activities ◽  
External Stakeholders ◽  
Corporate Social

Practices of corporate social responsibility (CSR), especially in organizations providing key services, related to the supply of fuel, water and energy, are extremely important from the point of view of identifying stakeholders with the functioning of enterprises in line with the principles of a closed loop economy. The article discusses the origins and evolution of the concept of corporate social responsibility, with particular emphasis on the water supply and sewage industry. The research problem was the perception and expectations of stakeholders toward prosocial activities of PWiK Rybnik (Sewage and Water Supply Ltd. Rybnik). The hypothesis assumed in the study was that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks carried out as part of corporate social responsibility, they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. For the purpose of this study, a quantitative method was used. For the purpose of the survey, the authors’ questionnaire “Survey of customers’ opinions on the activities undertaken by PWiK Rybnik” was created. The surveys conducted confirmed the hypothesis that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks performed as part of corporate social responsibility; they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. The results of the research made it possible to formulate guidelines for the operation of water supply and sewage companies in accordance with corporate social responsibility in the light of the opinions of their stakeholders.

scholarly journals MAKNA KEPATUTAN DAN KEWAJARAN BERKAITAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM UNDANG – UNDANG NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS

2018 ◽  
Vol 3 (2) ◽  
pp. 176
Author(s):  
Rachmad Robby Nugraha ◽  
Siti Hamidah ◽  
Moch. Fadli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Case Studies ◽  
Limited Liability ◽  
Point Of View ◽  
Legal Studies ◽  
Corporate Social

the purpose of the author of this article is to discuss the meaning of propriety and reason- ableness in Article 74 paragraph (2) of Law Number 40 of 2007 concerning Limited Liability Compa- nies (UUPT) on a corporate social responsibility agreement in the distribution. The method uses normative legal studies with legislative approaches, concepts, and case studies. The propriety meaning is conformity based on balance, meaning that it must fulfill the element of conformity with the situation or the balance between the company’s ability to risk the activities of the company. Fairness is interpreted as something that should or should be done based on the order and the appropriate rules. Compliance and reasonableness are viewed from the point of view of the amount that is spent on the company’s CSR must be in proportion and not contrary to the provisions of the legislation. Compliance and reasonableness are related to the number, objectives, and form of the agreement. 

scholarly journals PROGRAM CSR YAYASAN UNILEVER INDONESIA BERDASARKAN TEORI TRIPLE BOTTOM LINE

2019 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Ricky Michael ◽  
Santoso Tri Raharjo ◽  
Risna Resnawaty
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Responsibility ◽  
Triple Bottom Line ◽  
Added Value ◽  
Private Company ◽  
Bottom Line ◽  
Community Environment ◽  
Corporate Social

Perusahaan merupakan badan usaha yang memberikan banyak manfaat bagi masyarakat, seperti membuka lapangan kerja dan menyediakan barang kebutuhan masyarakat. Akan tetapi tanpa disadari perusahaan memiliki dampak terhadap lingkungan masyarakat sekitar yang cenderung negatif. Corporate Social Responsibility (CSR) merupakan wujud pelaksanaan tanggung jawab sosial perusahaan kepada masyarakat. Berguna untuk mencegah dan menangani potensi respon negatif hingga masalah yang timbul di sekitar perusahaan. Three bottom line yang merupakan konsep yang menjelaskan dan menata tanggung jawab perusahaan terhadap lingkungan melalui 3P (Planet, Profit, People). PT Unilever Indonesia Tbk. merupakan perusahaan swasta yang memiliki program CSR melalui Yayasan Unilever Indonesia. YUI yang memiliki tiga pilar yaitu Pilar Peningkatan Taraf Hidup; Pilar Lingkungan; Pilar Kesehatan, Kesejahteraan dan Nutrisi berkerja dengan misi mencari dan memberdayakan potensi masyarakat, memberikan nilai tambah bagi masyarakat.   The company is a business entity that provides many benefits to the community, such as opening jobs and providing goods for the community. However, the company unwittingly has an impact on the surrounding community environment which tends to be negative. Corporate Social Responsibility (CSR) is a manifestation of the implementation of corporate social responsibility to the community. Useful to prevent and deal with potential negative responses to problems that arise around the company. Three bottom line which is a concept that explains and organizes corporate responsibility towards the environment through 3P (Planet, Profit, People). PT Unilever Indonesia Tbk. is a private company that has a CSR program through the Unilever Indonesia Foundation. YUI which has three pillars, namely the Life Level Improvement Pillar; Environmental Pillar; The pillar of Health, Welfare and Nutrition works with the mission of finding and empowering community potential, providing added value to the community.

scholarly journals SYNERGY BETWEEN THE GOVERNMENT OF PRASUNG VILLAGE AND PT KEMAS PERSADA INTERNASIONAL IN THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

2020 ◽  
Vol 1 (1) ◽  
pp. 01-10
Author(s):  
Maria Novita Apriyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Limited Liability ◽  
Business Community ◽  
The People ◽  
The Republic ◽  
Village Government ◽  
Corporate Social

Corporate social responsibility is an ongoing commitment by the business community to act ethically and contribute to the economic development of the local community or the wider community, along with improving the level of workers and their families. Companies in carrying out social responsibility, should focus on three things, namely profit (profit), society (people), and the environment (planet). Attention to the community and the environment around the company can be done one of them by the way the company carries out activities as well as making policies that can improve welfare, quality of life, and community competence in various fields. By paying attention to the environment, companies can participate in environmental preservation efforts for the sake of preserving the quality of human life in the long run. Law of the Republic of Indonesia Number 40 of 2007 concerning Limited Liability Companies and Government Regulation of the Republic of Indonesia Number 47 of 2012 concerning Limited Liability and Environmental Liability Companies as a legal umbrella for implementing Corporate Social Responsibility is no longer voluntary or philanthropic that depends on individual morals, but rather an obligation which must be carried out because it is mandatory. The company's obligation to implement the Corporate Social Responsibility is conveyed to the community through community service activities with the target audience, namely the people of Pasrung Village, Buduran District, Sidoarjo Regency. Education results from the synergy of village government programs with companies in implementing Corporate Social Responsibility, namely PT Kemas Persada Internasional has implemented Corporate Social Responsibility  with several forms of programs including land clearing for community access, recruitment of workers from the local community. But the people of Pasrung village still don't understand the objectives and the form of Corporate Social Responsibility. If the community understands compliance with Corporate Social Responsibility, then the community can participate in formulate programs to match what is desired by society itself. Keywords: Synergrty, Village Government, Companies, Social Responsibility,

scholarly journals CORPORATE SOCIAL RESPONSIBILITY (CSR) PRACTICES OF BUSINESS ORGANIZATIONS IN SOUTH WOLLO REGION - ETHIOPIA

2019 ◽  
Author(s):  
S M Uvaneswaran ◽  
Tsega Zemen ◽  
Seid Muhammed Ahmed
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Employee Motivation ◽  
Primary Data ◽  
Business Organizations ◽  
Community Environment ◽  
Corporate Social ◽  
Tax Payers

Corporate Social Responsibility (CSR)is the commitment of business to contribute to sustainable economic development – working with employees, their families, the local community and society at large to improve the quality of life for the business and public. In Ethiopia, companies are spending portion of profit for developing the society and corporate under different verticals. This paper highlights the demographic and company characteristics of corporate social activities performed by the organizations in the areas of Employee, Community, Environment, Customer and Suppliers. To meet these objectives, a- stratified-random sampling design was used, followed by proportionate technique. The primary data were collected from the merchandising; manufacturing and service render business organizations. To keep representativeness of the sample units, 142 business organizations were chosen based on the category A Tax payers. The data collected are analyzed by using Simple percentage and Likert scaling techniques to find out the participating companies in CSR activities. Thus the paper concludes that CSR contributions relating to community are more compare to other activities like environmental protection, customer and supplier support, employee motivation and social development.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM PEMBERDAYAAN MASYARAKAT MELALUI BANK SAMPAH

2020 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Indrihastuti Rizkia Ramada ◽  
Adilla Nur Fitria Dewi ◽  
Audina Rahayu O.G ◽  
Sahadi Humaedi
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Community Empowerment ◽  
Economic Aspects ◽  
Community Implementation ◽  
Corporate Social ◽  
Social And Environmental Impacts ◽  
Economic Improvement

Tanggung jawab sosial perusahaan merupakan suatu komitmen usaha yang dilakukan secara etis serta beroperasi secara legal. Disamping itu, perusahaan juga berkontribusi untuk peningkatan kesejahteraan yang diikuti dengan peningkatan kualitas hidup karyawan hingga masyarakatnya. Adanya tanggung jawab sosial perusahaan ini dapat memberikan sebuah perubahan positif di dalam kehidupan masyarakat atau komunitas. Pelaksanaan program corporate social responsibility oleh perusahaan seharusnya dapat memunculkan kemandirian masyarakat, karena dalam corporate social responsibility sendiri terdapat tipe implementasi pemberdayaan. Pemberdayaan masyarakat menjadi salah satu upaya dan metode yang dapat digunakan oleh perusahaan dalam menciptakan kondisi masyarakat yang aktif, partisipatif dan mandiri.  CSR sendiri sangat berkaitan dengan pembangunan berkelanjutan ( Sustainable Development ) dimana perusahaan tersebut sebelum melakukan suatu kegiatan, harus berdasarkan atas keputusan yang tak hanya memikirkan atau terorientasi pada aspek ekonomi, melainkan juga harus memikirkan dampak sosial serta lingkungan yang bisa ditimbulkan oleh keputusan tersebut. Hal ini dikarenakan dalam pemberdayaan masyarakat mendorong terciptanya masyarakat yang aktif dan partisipatif untuk mencapai tujuan yang ingin dicapai. Dengan demikian, jika sebuah perusahaan merancang program-program corporate social responsibility yang bertujuan untuk memandirikan masyarakat maka perusahaan harus menggunakan metode pemberdayaan masyarakat agar tercapainya pelaksanaan program corporate social responsibility yang membuat masyarakat menjadi berdaya, mandiri dan tidak ketergantungan. Corporate social responsibility is a commitment that is done ethically and legally operate. In addition, the company also contributes to economic improvement followed by improving the quality of life of employees to society. Their corporate social responsibility can provide a positive change in the life of society or community. Implementation of the program of corporate social responsibility by companies should be able to bring up the independence of the community, because in their own corporate social responsibility are the type of empowerment implementation. Community empowerment into one of the ef forts and methods that can be used by the company in creating an active community conditions, participatory and self - reliant. CSR itself is closely linked to sustainable development (Sustainable Development) where the company before doing an activity, must be based on a decision that is not only thought of or oriented to economic aspects, but also have to think about social and environmental impacts that can be generated by the decision. This is because in empowering communities encourage the creation of an active and participatory society to achieve the goals to be achieved. Thus, if sebauh companies design programs aimed at corporate social responsibility for the community's independence, the company should make use of methods of empowering communities to implement the program for corporate social responsibility that makes people become empowered, independent and not dependency.

scholarly journals Corporate Social Responsibility: Aktualisasi Ajaran Ihsan dalam Bisnis

2013 ◽  
Author(s):  
H. Muhammad Djakfar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rapid Development ◽  
Point Of View ◽  
Business Context ◽  
Business Practitioners ◽  
Corporate Social ◽  
Modern Era

<p>Corporate is a business institution which has rapid development in the modern era. It is to fulfill the diverse society’s needs. In fact, corporation must be close to the society as both of them are interconnected and mutually demanding. To make them close, nowadays, it has been developed Corporate Social Responsibility, specifically, big sale corporate. With this program, corporate can help society based on their needs. Based on theological point of view, if it done wisely for God’s blessing, it is absolutely the actualization of Islamic teaching, Ihsan, in business context. Through the actualization of Ihsan, the business practitioners will be close not only both to others but also to God. According to Islamic teaching, there are many ways to earn fund for this program such as zakat, infak, sedekah, ang wakaf wich can be earned form Islamic employees. With this collected funding, corporate can invest in prospective business. And the result, then can be used as fund to succeed Corporate Social Responsibility program as well as to help the have not people. This program will be truly kindness program which importantly develop as the representation of Islamic teaching.</p>

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

scholarly journals Corporate Social Responsibility (CSR) of Innovative Pharmaceutical Corporations. The Case of BIOGEN

2018 ◽  
Vol 21 (3) ◽  
pp. 45-62 ◽  
Author(s):  
Janina Witkowska
Keyword(s):  
Corporate Social Responsibility ◽  
Pharmaceutical Industry ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Developed Countries ◽  
Orphan Drugs ◽  
Pharmaceutical Firms ◽  
Life Saving ◽  
Corporate Social

The aim of this paper is to discuss the common features and specificity of Corporate Social Responsibility (CSR) practices of innovative transnational corporations (TNCs) acting in the pharmaceutical industry. The innovativeness of pharmaceutical firms is understood here as their ability to make a breakthrough in the treatment of rare, incurable diseases. The examination of the issue leads to the conclusion that the specificity of CSR in this industry is related to the contradiction between the economic and social/ethical aspects of innovation processes in this field. A key issue of CSR in the innovative pharmaceutical industry seems to be the pricing of drugs, especially orphan and ultra‑orphan drugs, resulting in patients from less developed countries having limited access to life‑saving medicines or those that improve the quality of life. Corporations use their monopolistic position to set extremely high prices. However, without the market/marketing exclusivity offered to pharmaceutical firms by the law, orphan drugs would probably not be developed, produced and commercialized. Traditional CSR practices (corporate philanthropy, community and neighborhood programs, volunteerism etc.) cannot be treated as sufficient ‘compensation’ for the high prices of medicines. Real, true CSR in the innovative pharmaceutical industry requires either abandoning or reducing extreme monopolistic privileges and offering medicines for rare diseases at lower prices.

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