scholarly journals Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER

2019 ◽  
Vol 1 (3) ◽  
pp. 846-864
Author(s):  
Atika Tri Ningsih ◽  
Charoline Cheisviyanny
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Secondary Data ◽  
Mining Company ◽  
Result Show ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
Sustainability Report ◽  
Category Score

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity

scholarly journals Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER

2019 ◽  
Vol 1 (3) ◽  
pp. 922-941
Author(s):  
Nurul Addini ◽  
Charoline Cheisviyanny ◽  
Mia Angelina Setiawan
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Secondary Data ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Social And Environmental Performance ◽  
Corporate Social ◽  
Sustainability Report ◽  
Environmental Performance Indicators

This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in  GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment.  This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility  disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator

scholarly journals THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), BASED ON THE MAQASID AL-SHARIAH IN MALAYSIA AND MENA REGION

2021 ◽  
Vol 3 (7) ◽  
pp. 114-126
Author(s):  
Nur Hanisah Razali ◽  
Nizam Jaafar ◽  
Ismail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Institution ◽  
Islamic Banks ◽  
Mena Region ◽  
Csr Reporting ◽  
Corporate Social ◽  
Sustainability Report

Islamic Banking works in an economy and achieving the ideal position of Shariah financial institution requires continuous improvement and indicators. The right values and environment of a bank that is operating based on Shariah are important to ensure that the delivery services could be executed in the best manner possible. Islamic Bank therefore should embed with social and the charity work network for the purpose of its corporate social responsibility to the community. The fundamental issue which is due to the lack of focus on prioritising the social objective of Islamic organisations based on Shariah leads to the inadequacy of conventional CSR theories to underpin CSR practices of Islamic organisations. The existing concept of CSR is grounded on western perspectives, and it will be a great implication to delve into CSR within the Islamic perspectives. Therefore, the objective of this study to examine the extent of CSR based on Maqasid Al Shariah in terms of four dimensions of the Islamic Banks sector between Malaysia and the MENA region for the period of 2013 to 2018. This study employed a content analysis method to collect quantitative data on CSR based on Maqasid Al-Shariah in the Bank Islam annual report and stand-alone sustainability report. The content analysis was carried out to achieve this objective. The investigation on the content is based on CSR reporting in their annual report and stand-alone sustainability report according to what has been provided by the banks. The results of the analyses provide significant insight into the amount and nature of CSR among Islamic Banks across sectors. Generally, the CSR activities cover all organization activities related to the organization and its various stakeholder. Finally, through mean score ranking for CSRD items shows that there was a mixed ranking for CSR based on Maqasid Al-Shariah dimension and element in Malaysia and MENA region.

scholarly journals KOMUNIKASI PENYADARAN DALAM PEMBERDAYAAN IBU RUMAH TANGGA MELALUI DANA CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 4 (2) ◽  
pp. 182
Author(s):  
Muhammad Riduansyah Syafari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Economic Conditions ◽  
Alternative Source ◽  
Secondary Data Sources ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Corporate Social

The activity of awareness communication in empowering housewives through the budget of corporate social responsibility in Maburai village, Tabalong regency, is quite unique. The research method used is qualitative approach with descriptive type using primary and secondary data sources. Data collection techniques used are observation, interviews and documentation. The results of the study shows that awareness communication conducted by the pattern of direct visits to small medium enterprises (SMEs) which have been successful from scratch then continued with the dialogical discussion of post-visit is quite effective. The pattern is able to create entrepreneurial awareness and motivation for housewives in Marburai village to have desire to make change in the family's economic conditions and make it as an alternative source of business in the future.

scholarly journals Pengaruh Company Size, Company Ages, Profitability, dan Leverage terhadap CSR Disclosures pada Kelompok Perusahaan Properti dan Real Estate yang Terdaftar di BEI

The Winners ◽  
2013 ◽  
Vol 14 (1) ◽  
pp. 61
Author(s):  
Sunaryo Sunaryo
Keyword(s):  
Corporate Social Responsibility ◽  
Real Estate ◽  
Social Responsibility ◽  
Secondary Data ◽  
Primary Objective ◽  
Company Size ◽  
Scientific Journals ◽  
Mining Company ◽  
Corporate Social ◽  
Real Estate Company

The primary objective of this research is to learn the effect of company size, company ages, profitability, and leverage variables on corporate social responsibility disclosures variable, either simultaneously or partially. Secondary data were collected by purposive sampling of property and real estate company groups listed in IDX and the preceding scientific journals. Research used simple regression to test the hypothetical simultaneously. The results of this research describe that company size, company ages, and leverage variables do not have significant effect on the corporate social responsibility disclosures variable; only profitability variable has significant effect on the corporate social responsibility disclosures variable. It is recommended that the topic of this research can be continued with agribusiness and mining company groups, or adding new independence variables.

scholarly journals Evaluasi Pelaksanaan Corporate Social Responsibility di PT Bank Rakyat Indonesia (Persero) Tbk

2015 ◽  
Vol 6 (2) ◽  
pp. 241
Author(s):  
Ria Silviani ◽  
Rosinta Ria Panggabean
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Iso 26000 ◽  
Report Analysis ◽  
Corporate Social ◽  
Sustainability Report

The purposes of this research are to know how Corporate Social Responsibility (CSR) activity was, to know CSR activity using ISO 26000 standard, and to evaluate ISO 26000 reporting and disclosure in PT Bank Rakyat Indonesia (Persero) Tbk using GRI 4.0 standard. The object of this research was PT Bank Rakyat Indonesia (Persero) Tbk. Research used qualitative method with primary data from interview with Divisi Sekretariat Perusahaan KP BRI and annual report dan sustainability report analysis, while secondary data was literature study related with the research. BRI is a BUMN bank that has exclusive program. It is Program Kemitraan dan Bina Lingkungan (PKBL). The guidance of PKBL is Peraturan Menteri Negara BUMN No.PER-20/MBU/2012 about Program Kemitraan BUMN dengan Usaha Kecil dan Program Bina Lingkungan. At the end, the company’s vision and mission supports the CSR company’s activity. BRI has complied with the ISO 26000 standard and has reported the implementation of ISO 26000 standard in accordance with GRI 4.0. (RS)

scholarly journals Impact of corporate social responsibility on the company's reputation in manufacturing companies in the basic industry and chemicals sector, cement sub-sector listed on the IDX 2012-2017

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Syamsul Riyadi ◽  
Ilham Safar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Industrial Sector ◽  
Manufacturing Companies ◽  
Basic Industry ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
Pls Method

This study uses secondary data sources via the Indonesia Stock Exchange website as a sample of manufacturing companies in the basic industrial sector and chemical sector of the cement sub-sector from 2012 to 2017. This research data was analyzed using the partial least squares (PLS) method. program. The results showed that: (1) corporate social responsibility (X1) has a significant effect on the reputation of the company (X2). (2) Corporate social responsibility (X1) has a significant effect on the value of the company (Y). (3) the reputation of the company (X2) has a significant effect on the value of the company (Y). (4) Corporate social responsibility (X1) has a significant effect on the value of the company (Y) mediated by the reputation of the company (X2).

scholarly journals PENGUNGKAPAN CSR PERBANGKAN SYARIAH SEBAGAI KEBUTUHAN INFORMASI STAKEHOLDER

2018 ◽  
Vol 2 (2) ◽  
pp. 179-202
Author(s):  
Reztu Rinovian ◽  
Abin Suarsa
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Qualitative Method ◽  
Annual Report ◽  
Secondary Data ◽  
Case Study Method ◽  
Enterprise Theory ◽  
Corporate Social

This research aims to analyze the disclosure of corporate social responsibility by  Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of  Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory.

scholarly journals The impact of corporate social responsibility on community development: Evidence from Ghana

2019 ◽  
Vol 9 (3) ◽  
pp. 122-133 ◽  
Author(s):  
Adnan Celik ◽  
Aleem Abdul-Kareem ◽  
Hande Ulukapi Yilmaz
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Quantitative And Qualitative Research ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
The Impact

Corporate bodies have come to the realisation that establishing a strong rapport with surrounding communities is vital for the growth, success and survival of their organisations. This article delves into Corporate Social Responsibility (CSR) activities of business organisations operating in Ghana. Specifically, it looks at how CSR initiatives of sampled companies contribute to community development (CD). To attain this aim, both quantitative and qualitative research approaches were adopted. The purposive sampling technique was used to select companies operating in three main sectors of the economy. Secondary data sources such as companies’ periodicals, annual reports, websites, newspapers and publications by government agencies were used. The findings of the study reveal that the selected companies engaged in various forms of CSR activities that contribute to CD. There general focus of these companies is on education, health and people empowerment. It is recommended that stakeholders’ engagement needs to be fully practised in the course of CSR implementation. Keywords: Community, community development, corporate social responsibility.

scholarly journals Corporate Social Responsibility Disclosure and the Value Relevance of Annual Reports for Listed Banks in Kenya

2018 ◽  
Vol 14 (4) ◽  
pp. 329 ◽  
Author(s):  
Gitahi J. ◽  
Nasieku T. ◽  
Memba F.
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Value Relevance ◽  
Financial Analysts ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

This study investigated the relationship between corporate social responsibility disclosure and value relevance of annual reports for listed banks in Kenya. To do so, the study used content analysis and financial analysts’ perception to quantify corporate social responsibility disclosure, included by banks in their annual reports. The sample comprised of the annual reports of ten banks listed on the Nairobi Securities Exchange (NSE) over the entire period from year 2010 to year 2015. The study focused on banks due to additional regulation by the Central Bank of Kenya, (CBK). A survey research design was adopted. The study used both primary data and secondary data. Primary data was obtained through survey questionnaires administered on respondents who were financial analysts at a total of sixty one Kenya’s Capital Markets Authority (CMA) licensed firms (investment banks, stock brokers, fund managers and investment advisers) as at 30 April 2016. Secondary data was obtained from the corporate action register and handbook by the Nairobi Securities Exchange, the daily market statistics from the NSE data and annual reports released by the banks. Content analysis program ATLAS.ti 8, OneLook dictionary and Ms Excel 2007 were used for content analysis. Data analysis was carried out using SPSS version 20 and Stata 13. Descriptive statistics and inferential statistics were used for analysis. The results revealed that corporate social responsibility disclosure had a positive and significant relationship with value relevance of annual reports which was measured by the average market price per share, (MPS). This study therefore concluded that corporate social responsibility disclosure in annual reports of listed banks in Kenya affect the value relevance of the annual reports. The study recommends an expanded role of the auditor in reviewing the corporate social responsibility disclosure and other accounting narratives. Currently in accounting reporting, the auditor is not obligated to formally audit accounting narratives. Instead, an auditor reviews the accounting narratives to ascertain if the narratives are consistent with the financial statements. The study also recommends more guidelines and regulations in relation to non-financial disclosures to ensure that firms put clearer information in the hand of investors.

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

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