scholarly journals OPINI MASYARAKAT TERHADAP KEGIATAN CORPORATE SOCIAL RESPONSIBILITY PT PABRIK GULA CANDI BARU

2016 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Panca Wardhana ◽  
Ainur Rochmaniah
Keyword(s):  
Corporate Social Responsibility ◽  
Public Opinion ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Sampling Technique ◽  
Literature Study ◽  
Sugar Factory ◽  
The People ◽  
Corporate Social Marketing ◽  
Corporate Social

The purpose of this study was to determine public opinion towards corporate social responsibility Candi Baru sugar factory. This research used descriptive quantitative method, from a population of 367 householders, while a sample of 79 respondents. The sampling technique used proportional sampling techniques and random sampling. Collecting data used literature study, questionnaires and interviews. Analyzing data used descriptive statistics. The result study stated that, Candi Baru sugar factory has conducted two types of corporate social responsibility, namely corporate social marketing and corporate philanthropy. Public opinion towards corporate social responsibility Candi Baru sugar factory has been well overall, but there were still negative opinion of the people. It caused by multiple factors, the distribution of the assistance provided was uneven, the shape and the amount of assistance provided is considered incompatible with pollution and losses caused by the activity of production companies, as well as their distrust of the objectivity of the company in selecting the target activity.

scholarly journals IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT KAI DAOP 8 SURABAYA DALAM PROGRAM RAIL CLINIC

2020 ◽  
Vol 3 (2) ◽  
pp. 194-209
Author(s):  
Sulistyo Rahayu Ningrum ◽  
Fitria Widiyani Roosinda
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Marketing ◽  
Corporate Philanthropy ◽  
Cause Related Marketing ◽  
Corporate Social Marketing ◽  
Corporate Social ◽  
Clinic Program

PT Kereta Api Indonesia (Persero) Daop 8 Surabaya melaksanakan tanggung jawab sosial terhadap lingkungan sekitarnya dalam bentuk Program Rail Clinic. Program ini merupakan implementasi corporate social responsibility perusahaan untuk  mensejahterakan masyarakatnya. Program yang didedikasikan untuk masyarakat ini dalam bentuk layanan kereta kesehatan, memberikan bantuan kepada masyarakat di araea rel kereta yang jauh dari akses kesehatan. Penelitian menggunakan  pendekatan kualitatif. Hasil penelitian mengungkapkan Program Rail Clinic dalam CSR PT KAI Daop 8 Surabaya menghasilkan beberapa aktivitas utama yang dijalankan yakni cause promotion, cause related marketing, corporate social marketing, corporate philanthropy, community valunteering dan socialy responsible bussines practice. Aktivitas Program Rail Clinic berhasil membantu masyarakat dari aspek pelayanan kesehatan Kata Kunci: Rail Clinic,CSR, PT KAI Daop 8 Surabaya

CSR@ 2%: A NEW MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INDIA

2018 ◽  
Vol 1 (3) ◽  
pp. 56-66
Author(s):  
Anupam Singh ◽  
Dr. Priyanka Verma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Philanthropy ◽  
Social Issues ◽  
Business Community ◽  
Net Worth ◽  
The Social ◽  
Net Profit ◽  
Corporate Social ◽  
Indian Scenario

Corporate Social Responsibility (CSR) earlier applied as corporate philanthropy and has been in practice in India since ages. However, philanthropy in globalised and modern India does not solve the purpose in quantity and quality. Clause 135 of Company Act 2013 created huge hue and cry among the business community in India. As per clause 135 of the Companies Act, 2013, Every company with an annual turnover of 1,000 crore INR ($161 million) and more, or a net worth of 500 crore INR ($80 million) and more, or a net profit as low as five crore INR ($800,000) and more have to spend at least 2% of their average net profit over the previous three years on CSR activities. With the introduction of new Company act 2013 India became the first country in the world to have legislation for compulsory CSR spending. The paper aims at analyzing the motive of making CSR spending mandatory and it also attempts to explain the concept of CSR in the present Indian scenario, the social issues addressed by the Indian corporations, and methodologies adopted by them to address those issues.

Ethics, corporate social responsibility and the role of human resource development: the academic experts’ view

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amin Alizadeh ◽  
Deepu Kurian ◽  
Shaoping Qiu ◽  
Khalil M. Dirani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resource Development ◽  
Human Resource ◽  
Sampling Technique ◽  
Resource Development ◽  
Structured Interview ◽  
Academic Programs ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this study is to get the perspectives of human resource development (HRD) scholars about connections among HRD, corporate social responsibility sand ethics. The authors also sought to discover if HRD academic programs need to have ethics-related courses for their graduate students. Design/methodology/approach In this paper, the authors reviewed the literature and interviewed ten HRD scholars who substantially contributed to the field of HRD and have influential publications related to ethics or corporate social responsibility to find out the relationship between HRD, ethics and corporate social responsibility. A semi-structured interview method was adopted to collect data and purposeful sampling technique was used for analyzing data into identified themes. Findings The results from the interviews were categorized into seven different themes. While some scholars argued that ethics-related discussion needs to be integrated within every course, most scholars stated that ethics can be a required standalone course for HRD graduate programs. Originality/value Despite ongoing consideration of the ethical nature of HRD, little research has been conducted on how ethics and corporate social responsibility are represented in the field of study and practice. To the best of the authors’ knowledge, this study is the first empirical paper in HRD that collected and analyzed experts’ perspectives in this topic.

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.

scholarly journals PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016

2017 ◽  
Vol 5 (2) ◽  
pp. 119
Author(s):  
Yunina Yunina ◽  
Neny Eftiana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Significance Level ◽  
Simultaneous Test ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.

scholarly journals Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility:

2019 ◽  
Vol 1 (1) ◽  
pp. 78-89
Author(s):  
Bima Dwi Darma ◽  
Fefri Indra Arza ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Multiple Regression Model ◽  
Exposure Effect ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model.  The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure

scholarly journals MENILIK PENGHINDARAN PAJAK DI PERUSAHAAN PERTAMBANGAN

2021 ◽  
Vol 7 (2) ◽  
pp. 201-214
Author(s):  
Dhinda Nuramalia ◽  
Dianwicaksih Arieftiara ◽  
Noegrahini Lastiningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Director General ◽  
Linear Regression Method ◽  
Corporate Taxes ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Corporate Social

ABSTRAKPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa profitabilitas perusahaan tidak menjadi hal yang dapat mendorong manajer melakukan aktivitas penghindaran pajak, terlebih pada saat masa pandemi sekarang ini banyak sekali insentif dan kebijakan yang dikeluarkan oleh Dirjen pajak untuk mendorong keberlangsungan ekonomi wajib pajak. ABSTRACTThis study is a quantitative study that aims to analyze the effect of the use of corporate social responsibility, institutional ownership, and profitability on tax aggressiveness. The population of this study were all mining companies listed on the Indonesia Stock Exchange in 2016-2020 and the research sample was selected using a purposive sampling technique. Analysis of research data using multiple linear regression method. This study shows that in mining companies, especially at the time of the study, activities related to environmental and community management are not related to corporate taxes, but are very beneficial for company operations. Likewise, owners who come from institutions that supervise and control managers in other strategic aspects besides corporate taxes. From the results of this study, it is also proven that company profitability is not something that can encourage managers to carry out tax avoidance activities, especially during the current pandemic, there are lots of incentives and policies issued by the Director General of Taxes to encourage the economic sustainability of taxpayers.

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 13 (2) ◽  
pp. 145
Author(s):  
Azalia Fasya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>This study aims to measure and analyze corporate social responsibility and profitability of the value of manufacturing companies listed on the Indonesia Stock Exchange. Samples which are companies engaged in the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique used was purposive sampling method and obtained 55 companies. The data collected is secondary data with the documentation method through www.idx.com. Testing is done using multiple regression analysis. The analytical tool used to measure hypotheses is SPSS 24. The results of this study are (1) CSR that is positive for the value of the company. (2) Positive profitability towards the value of the company. (3) Profitability moderates the positive influence of CSR on firm value.</em></p>

Corporate social responsibility as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Haruna Babatunde Jaiyeoba ◽  
Shahoriyer Hossain ◽  
Hamzah Mohd Salleh ◽  
Amal A.M. Elgharbawy
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Legal Responsibility ◽  
Future Research ◽  
Content Type ◽  
Employee Welfare ◽  
Corporate Social ◽  
Profit Maximisation ◽  
The Relationship

Purpose This paper aims to intend to ascertain whether corporate social responsibility (CSR) can serve as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Starting from being nice to do, the emergence of the Covid-19 pandemic has brought CSR to the forefront of businesses, forcing them to rapidly shift from profit maximisation to business preservation. Thus, it is practically crucial to ascertain whether CSR could be effectively used to promote halal brands in this era. Design/methodology/approach To achieve the stated aim, a survey questionnaire was developed and used to collect data from 295 participants who are familiar with the concepts of CSR and halal in Malaysia. The data collected were analysed using both descriptive and inferential statistics. Findings The findings reveal that the commitment to halal best practices, zakat and charitable donations, environmental responsibility, employee welfare and responsible dealings with clients are the most important CSR activities that can promote halal certified companies in the era of Covid-19. Whilst there is a positive relationship between halal economic responsibility and CSR as a promotional tool, such relationship is not significant. Nevertheless, the relationship between legal responsibility and CSR as a promotional tool is negative and insignificant. Research limitations/implications Limitations are inevitable in any study where a convenient sampling technique is used. Respondents from Klang Valley in Malaysia make up a large proportion of the study’s sample. This may consequently limit the generalisability of the findings of this study. Hence, future research should adequately collect data from other cities in Malaysia. Moreover, this paper does not differentiate between perceptions of Muslims and non-Muslims or between male and female; this might have an effect, as Muslims are likely to favour most of the items in the questionnaire used to collect data for this study. Thus, future research may collect sufficient data to shed more light on this issue. Originality/value The researchers have revealed that CSR is an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Study of this nature is rare in academic literature.

Impact of Corporate Social Responsibility on Service Performance in Mediating Effect of Brand Equity With Reference to Banks in India

2019 ◽  
pp. 1421-1432
Author(s):  
T. Praveen Kumar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Brand Equity ◽  
Structural Equation ◽  
Banking Sector ◽  
Sampling Technique ◽  
Service Performance ◽  
Brand Performance ◽  
Corporate Social ◽  
The Impact

In competitive global scenario banks are very keen in branding their corporate social responsibility to enhance their service performance to compete effectively. This study was carried out to explore and assess the impact of corporate social responsibility on service performance in banking sector through reputation. To measure the corporate social responsibility, Maignan and Ferrell (2004) CSR scale, for the service performance the SERVPERF Model Parasoarman (1985), and for brand equity the brand equity (BI) index, developed by Aaker (1991) were used. The simple random sampling technique was used to collect the data from 617 banking customers. Structural Equation Modelling was used to measure the impact of corporate social responsibility on service performance through brand equity. The findings of the study indicates that CSR initiatives were linked to stronger service performance of the bank which ends stronger brand performance with the bank.

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