scholarly journals GREEN ACCOUNTING: A MANAGEMENT STRATEGY AND CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
I Gusti Ayu Purnamawati
Keyword(s):  
Social Responsibility ◽  
Environmental Sustainability ◽  
Quantitative Research ◽  
Management Strategy ◽  
Environmental Accounting ◽  
Green Accounting ◽  
Operational Activities ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social ◽  
The Village

This activity aims to know the implementation of Green Accounting As Management Strategy and Form of Social Responsibility Implementation at the Village Owned Enterprises in Buleleng Regency (BUMDes). This descriptive quantitative research was carried out with the purpose of mapping the academic works published on the environmental accounting and environmental costs areas and, fundamentally, describing the type of study (creation of a model or descriptive study) and the type of strategy (case study or non-identified). The sample is the managers of BUMDes which amounted to 10 people. With the application of environmental accounting in all operational activities and directly oriented to the interests of profit, people (community) and the planet (environmental sustainability). The results show that: 90% of the level of achievement that Bumdes managers have been able to apply environmental accounting properly.

scholarly journals Sustainability and Corporate Social Responsibility in accounting

2021 ◽  
pp. 11-25
Author(s):  
Nikolina Dečman ◽  
Marzena Remlein ◽  
Ana Rep
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Environmental Accounting ◽  
Three Dimensions ◽  
Green Accounting ◽  
Business Operations ◽  
Modern Business ◽  
Environmental Goals ◽  
Corporate Social

The term sustainable development is understood as such socio-economic development in which the process of integrating political, economic and social activities takes place, while maintain-ing natural balance and the durability of basic natural processes, in order to ensure the possibility of satisfying the basic needs of individual communities or citizens of both the modern generation, and future generations. Sustainable development has three dimensions: ecological, economic and social. A consequence of the growing importance of social and ecological aspects of business operations is the increased interest and requirements for reporting, understood as a set of reports containing both financial and non-financial information. This chapter covers the concept of sustainable development, CSR and explains the role, goals and challenges of social responsibility accounting.CSR reporting has become some kind of a trend in non-financial reporting. Many large interna-tional companies make great efforts to prepare CSR reports in order to transparently communicate with their stakeholders as well as strive to achieve established social and environmental goals. CSR covers different aspects of business, with, among other things, environmental issues being highlighted. The importance of green accounting has been recognized globally where the adoption of the 2014/95/EU Directive has just further raised awareness of the importance of reporting on the environment and environmental activities. This chapter covers the basic concept and development phases of sustainable and environmental accounting, explains the role of green accounting in modern business conditions and discusses the benefits and opportunities it provides to interested users.

scholarly journals Implementasi Program Corporate Social Responsibility (CSR) Pada Pt. Furama Villa And Spa Ubud

2020 ◽  
Vol 2 (1) ◽  
pp. 53-58
Author(s):  
I Gusti Ngurah Agung ◽  
I Nyoman Putu Budiartha ◽  
Ni Made Sukaryati Karma
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Emotions ◽  
Negative Impact ◽  
Company Law ◽  
Environmental Aspects ◽  
Operational Activities ◽  
Social And Environmental Responsibilities ◽  
Corporate Social ◽  
The Village

Abstract-Corporate social responsibility activities or other terms called CSR are corporate obligations where companies are required to be responsible for operational activities in the field of natural resources; CSR is regulated in article 74 of Law No. 40 of 2007 of the Company Law concerning social and environmental responsibilities. In the hotel and service operational activities of PT. Furama Villa and Spa Ubud, located in the village of Mekar Bhuana, Banjar Bindu, Badung certainly has a positive and negative impact on the economic, social, cultural and environmental aspects. As for the discussion to be discussed, among others; 1. What is the CSR Program at PT. Furama Villa and Spa Ubud, 2. What are the Implications in the CSR Program at PT Furama Villa and Spa Ubud. This research is an empirical research which is analyzed qualitatively descriptive. Data obtained through interviews with parties involved in CSR activities. Implementation of CSR at PT. Furama has been committed to giving donations to people with disabilities, elementary school scholarships that have ranked I to V and preserving nature by making agro farms. In its implications, the implementation of CSR in companies arises from several aspects, namely: the economy opens up employment opportunities while increasing people's living standards, socially creates positive emotions of the community and companies, and environmentally participates in preserving nature by planting trees and making agro farm. Keywords: CSR, Villa, Tourism Abstrak-Kegiatan tanggung jawab social perusahaan atau istilah lainnya disebut CSR merupakan kewajiban perusahaan dimana perusahaan dituntut untuk bertanggung jawab atas aktivitas oprasional yang kegiatannya di bidang sumber daya alam, CSR diatur dalam pasal 74 Undang-Undang Nomor 40 tahun 2007 UUPT tentang tanggung jawab sosial dan lingkungan. Di dalam Kegiatan oprasional hotel maupun jasa PT. Furama Villa and Spa Ubud yang berlokasi di Desa Mekar Bhuana, Banjar Bindu, Badung tentu menimbulkan dampak positif dan negatif dalam sektor ekonomi, sosial budaya, lingkungan sekitar. Adapun pembahasan yang akan dibahas antara lain ; 1. Bagaimanakah Program CSR pada PT.Furama Villa and spa Ubud, 2. Bagaimanakah Implikasi dalam Program CSR pada PT Furama Villa and Spa ubud. Penelitian ini merupakan penelitian Empiris yang dianalisis secara kualitatif deskriptif. Data yang diperoleh melalui wawancara dengan pihak yang terlibat dalam kegiatan CSR. Adapun penerapan CSR pada PT. Furama sudah dilakukan berkomitmen dengan dilakukannya pemberian sumbangan terhadap penyandang cacat, beasiswa SD yang berprestasi peringkat I sampai V dan melestarikan alam dengan membuat agrofarm. Dalam implikasinya penerapan CSR dalam perusahaan timbul dari beberapa aspek yaitu; ekonomi membuka lapangan pekerjaan sekaligus meningkatkan taraf hidup masyarakat, sosial terjalinnya emosi positif masyarakat dan perusahaan, lingkungan ikut serta menjaga kelestarian alam dengan menanam pohon dan membuat agrofam. Kata Kunci: CSR, Villa, Pariwisata

scholarly journals Implementation Analysis of Corporate Social Responsibility (CSR) in Alleviating Poverty at Oil-Rig Location (Case study in Rahayu Village, Soko Sub-District, Tuban Regency)

2018 ◽  
Vol 6 (4) ◽  
Author(s):  
Ahmad Syu'aib Jamali ◽  
Darsono Wisadirana ◽  
Mardi Yono
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Positive Impact ◽  
Oil Drilling ◽  
Important Solution ◽  
Operational Activities ◽  
Owned Company ◽  
Corporate Social ◽  
The Village

Oil and gas sectors have become important elements in the economy of Indonesia . The question now is, what can be done by private owned company which has the advantage of very large exploration to overcome poverty? Can corporate social responsibility programs or Corporate Social Responsibility ( CSR ) become one important solution in reducing poverty? Joint Operating Body Pertamina Petrochina East Java (JOB-PPEJ) JOB P-PEJ operational activities gave rise to the Flare (fire hot) which directly impact on the environment override Rahayu village, the site of its formation. Therefore, it is the duty of the company to carry out CSR programs through the estate as a form of social and environmental responsibility especially in Rahayu village in order to realize sustainable development in the village. In this study , researchers used a type of descriptive research methods with qualitative approach. In conclusion, 1) The implementation of CSR programs in the JOB - PPEJ had already a positive impact or benefit to society in particular Rahayu Village. 2) CSR programs aimed at tackling the problem of poverty is not a top priority. So that the rural poor have not been so feel real economic impact on their lives. 3) The success implementation of CSR program JOB - PPEJ is influenced by several supporting and inhibiting factors. The supporting factors to the success implementation of CSR programs in improving the economic standard RTSM around oil drilling sites are the amount of funds allocated by the company for these and other programs that will be implemented . While the factors that hinder the CSR program in improving the economic standard RTSM around oil drilling sites is the lack of proper coordination between the company, the village and the poor.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

The Effect of Internal Corporate Social Responsibility on Job Satisfaction: An Empirical Study on Jordanian Pharmaceutical Companies

2020 ◽  
Vol 8 (2) ◽  
pp. 112
Author(s):  
Sura Altheeb ◽  
Kholoud Sudqi Al-Louzi
Keyword(s):  
Job Satisfaction ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Skills Development ◽  
Future Research ◽  
Pharmaceutical Companies ◽  
Corporate Social ◽  
The Impact ◽  
Positive Results

The current research investigates the impact of internal corporate social responsibility on job satisfaction in Jordanian pharmaceutical companies. Quantitative research design and regression analysis were applied on a total of 302 valid returns that were obtained in a questionnaire based survey from 14 pharmaceutical companies among employees, supervisors and managers. The results showed that internal corporate social responsibility was significantly related to job satisfaction and three of its dimensions, namely working conditions, work life balance and empowerment contributed significantly to job satisfaction, whereas employment stability and skills development had no contribution. This study implies that Jordanian pharmaceutical companies have to try their best to promote and facilitate internal corporate social responsibility among their employees in an effort to improve their job satisfaction, which will eventually yield positive results for the company as a whole. In light of these results, the research presented many recommendations for future research; the most important ones were the application of this study in other sectors, cultures, and countries, and using of multi method for collecting data.

scholarly journals THE MAIN DIRECTIONS OF ESTIMATION OF CORPORATE SOCIAL RESPONSIBILITY OF BUSINESS

2018 ◽  
Vol 13 (3) ◽  
pp. 130-134 ◽  
Author(s):  
Гузалия Клычова ◽  
Guzaliya Klychova ◽  
Алсу Закирова ◽  
Alsu Zakirova ◽  
Альфия Юсупова ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Human Resources ◽  
Social Development ◽  
Environmental Sustainability ◽  
Negative Impact ◽  
The State ◽  
Business Partners ◽  
The Social ◽  
Corporate Social

In modern conditions, the social component of business is becoming increasingly important both for organizations and for society as a whole, since, as many years of experience show, those enterprises that develop their socially-oriented activities are more trusted by the state, investors, counterparties, creditors and other business partners. The social responsibility of business helps minimize the negative impact of the enterprise's production activities, the formation of an atmosphere of trust, predictability and common values in society, thanks to which, business becomes economically and socially more sustainable. In this regard, relevant issues are related to the assessment of the level of social responsibility of the enterprise, determining the main directions of social development of companies. The economic essence of the concept “corporate social responsibility” has been studied and specified in the article, the main directions of the corporate social responsibility of business assessment are examined. For a comprehensive assessment of corporate social responsibility, a system of indicators is proposed that takes into account its following components: the development and implementation of human resources, the formation of environmental sustainability and the implementation of socially significant projects.

Effects of Corporate Social Responsibility and Creating Shared Value on Sustainability

2019 ◽  
pp. 1272-1284
Author(s):  
Janthorn Sinthupundaja ◽  
Youji Kohda
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Sustainability ◽  
Academic Research ◽  
Deep Understanding ◽  
Local Context ◽  
Shared Value ◽  
Contributing Factors ◽  
Creating Shared Value ◽  
Corporate Social

This article describes how recently, there has been a shift in corporate social responsibility (CSR) to creating shared value (CSV), filling the gap between the strategies underlying competitive advantage and sustainability. Although the principles of CSR and CSV have been broadly studied and investigated, there is still little academic research focusing on the transitions regarding on economic, social, and environmental sustainability. In this article, literature and a case study were reviewed and analyzed to identify differences and contributing factors towards sustainability, based on value co-creation and collaboration approaches. The authors' findings present that the CSV emphasizing on co-created value with the cross-sector collaboration leads to the sustainability. Working together with local people or social organizations enables deep understanding of local context and understand the real social and environmental issues. The study contributes to sustainability and business literature by investigating insights into the sustainability of CSR and CSV, and strengthening the importance of social involvement.

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