scholarly journals KAJIAN YURIDIS ANGGARAN DISABILITAS DALAM KEUANGAN NEGARA

FIAT JUSTISIA ◽  
2016 ◽  
Vol 9 (4) ◽  
Author(s):  
B. Hengky Widhi A. ◽  
Y. Sri Pudyatmoko
Keyword(s):  
Corporate Social Responsibility ◽  
Central Government ◽  
The Other ◽  
Persons With Disabilities ◽  
Local Areas ◽  
State Finance ◽  
The Law ◽  
Corporate Social ◽  
The Relationship

This study is departed from the idea that the provision of budget for the persons with disabilities is a very important thing. Recalling this problem, a good regulation is required. This study raised a problem of the urgency of budgeting for the persons with disabilities and the funding strategy as well as the juridical strategy in governing the budget for the persons with disabilities. This study employed a juridical analytical method, a research which is conducted to analyze certain provision of law to be used later in answering the society’ problem. From the research, it could be found that the provision of fund to provide the infrastructures for the persons with disabilities is very urgent. Such urgency included the reasons concerning the funding provision for the persons with disabilities and the determination of their needs required the funding provision. The budgeting strategy for the persons with disabilities is highly dependent on who is responsible for the affairs concerning the persons with disabilities. In the context of the relationship division between Central Government and Local Government, it includes those decentralized to local areas. For that reason, the local areas could provide it from Local Original Income (PAD) deriving from Entertainment Tax with earmarking pattern. When it was not sufficient, recalling that the existing local tax potential was inadequate or null, the funding for the persons with disabilities could be provided by Central Government and the other legitimate source of funds. The regulation strategy which should be taken is to amend the Law Number 28 of 2009 and Law Numer 40 of 2007 on Corporate Social Responsibility, to establish the Law of the Persons with Disabilities to govern the funding.Keywords: persons with disabilities, budget, state finance

Corporate Social Responsibility and Government: The Role of Discretion for Engagement with Public Policy

2021 ◽  
pp. 1-29
Author(s):  
Jette Steen Knudsen ◽  
Jeremy Moon
Keyword(s):  
Public Policy ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Integrated Framework ◽  
The Law ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

We investigate the relationship of corporate social responsibility (CSR) (often assumed to reflect corporate voluntarism) and government (often assumed to reflect coercion). We distinguish two broad perspectives on the CSR and government relationship: the dichotomous (i.e., government and CSR are / should be independent of one another) and the related (i.e., government and CSR are / should be interconnected). Using typologies of CSR public policy and of CSR and the law, we present an integrated framework for corporate discretion for engagement with public policy for CSR. We make four related contributions. First, we explain the dichotomous and the related perspectives with reference to their various assumptions and analyses. Second, we demonstrate that public policy for CSR and corporate discretion coexist and interact. Specifically, we show, third, that public policy for CSR can inform and stimulate corporate discretion and, fourth, that corporations have discretion for CSR, particularly as to how corporations engage with such policy.

scholarly journals Corporate Social Responsibility and Management of Environment

2017 ◽  
Vol 7 (1) ◽  
pp. 14
Author(s):  
Nitesh Raj
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Central Government ◽  
The Other ◽  
Top Management ◽  
Business Organization ◽  
Community Environment ◽  
The Social ◽  
The World ◽  
Corporate Social

<p><em>These days when the Central Government is interested in Make in India campaign the scale of management or evaluation of business is not as if used to be about fifty years ago. At that time only that business organization was considered good which was earning profit for its owner but today the situation is absolutely changed. Today business has to look to the interest of many other stakeholders along with the interest of the owner. The employees- line and top management, consumers, suppliers, competitors, government, community, environment and even the world happen to be the other stakeholders. This responsibility of business, which includes the satisfaction of these parties along with the owner, is called the social responsibility of business or corporate sectors.</em></p>

scholarly journals ANALISIS KINERJA PEMBERDAYAAN MASYARAKAT DALAM PROGRAM CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 15 (2) ◽  
pp. 173
Author(s):  
Anas Nikoyan ◽  
La Ode Alwi ◽  
Yasnoni Yasnoni
Keyword(s):  
Corporate Social Responsibility ◽  
Performance Analysis ◽  
Social Responsibility ◽  
Random Sampling ◽  
Sampling Technique ◽  
Probability Sampling ◽  
Corporate Social ◽  
The Relationship ◽  
A Company

ABSTRAKPT. ANTAM Tbk UBPN SULTRA merupakan perusahaan yang bergerak dalam bidang eksplorasi bahan-bahan tambang seperti nikel, emas dan perak, serta bauksit.Desa Hakatutobu  merupakan salah satu wilayah yang terdapat di Kecamatan Pomalaa Kabupaten Kolaka yang berada dekat dengan PT. ANTAM Tbk UBPN SULTRA. Tujuan dari penelitian ini adalah untuk mengetahui kinerja pemberdayaan masyarakat dalam program corporate social responsibility (CSR). penelitian ini menggunakan metode Sample Random Sampling denganpengambilan sampel secara acak,dengan populasinya adalah masyarakat Desa Hakatutobu yang berada dikawasan binaan perusahaan PT. ANTAM Tbk UBPN SULTRA yang berjumlah 303 kepala keluarga (KK). Penentuan sampel dilakukan menggunakan teknik probability sampling dengan mengambil batas toleransi kesalahan 10% dari jumlah populasi yaitu 75 KK sebagai responden penelitian.Metode analisis yang digunakan untuk memetekan hubungan antara tingkat kinerja dan tingkat kepentingan yaitu metode analisis IPA (Importance Performance Analysis). Hasil penelitian ini menunjukkan bahwa perusahaan PT. ANTAM Tbk UBPN SULTRA  melaksanakan   kinerja pemberdayaan masyarakat dalam program CSR sudah sangat baik.Dengan adanya pemberdayaan masyarakat ini ,diharapkan agar perusahaan terus memberikan keterampilan kepada masyarakat desa dengan  lebih baik,menempatkan masyarakat menjadi proaktif dalam menentukan arah kemajuan. Kata Kunci: Kinerja perusahaan, Pemberdayaan Masyarakat, Program CSR dan perusahaan PT. ANTAM Tbk UBPN SULTRA ABSTRACTPT. ANTAM Tbk UBPN SULTRA is a company engaged in the field of exploration of mining materials such as nickel, gold and silver, and bauxite. Hakatutobu Village is one of the areas found in Pomalaa District, Kolaka Regency, which is close to PT. ANTAM Tbk  UBPN  SULRTA. Thepurpose  of  this  research  is to know  the performance empowerment of society in Corporate Social Responsibility (CSR) program. In this research use method Sample Random Sampling with taking sample in a manner random, with population of society in theHakatutobu village is located inarea guided company PT.ANTAM Tbk UBPN SULTRA, which amounts to 303 head family (KK). Determination of the sample use probability sampling technique and take the limit tolerances of the error are 10% from total population 75 household as respondent research.The analytical method used to determine the relationship between performance levels and importance levels is the Importance Performance Analysis method.  The result of this research indicates that company PT. ANTAM Tbk UBPN SULTRA implemented empowerment society in program CSR is very good.  Presences of empowerment society expected that company can give skills to society better. Make society to be proactive in determine direction progress.          Keywords: Performance  Company,  Empowerment  Community,  CSR and Company        Programs PT. ANTAM Tbk UBPN SULTRA.

scholarly journals The Role of Client and Employee Concern in the Relationship between Organizational Governance and Corporate Social Responsibility (CSR) Adoption

2016 ◽  
Vol 8 (4) ◽  
pp. 82
Author(s):  
Pui-Sze Chow ◽  
Amy C.Y. Yip
Keyword(s):  
Corporate Social Responsibility ◽  
Hong Kong ◽  
Community Involvement ◽  
Positive Relationship ◽  
The Other ◽  
Organizational Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Strategic Consideration

This paper explores the strategic consideration of organizational governance for CSR adoption. Specifically, it develops a conceptual framework that outlines how an organization’s concern for its clients and employees influences the relationship between organizational governance and various domains of CSR behaviors. Based on survey data from organizations that are actively engaged in CSR in Hong Kong, there is evidence that adoption of client-oriented CSR practices complementarily mediates the positive relationship between organizational governance and CSR practices in all areas except those related to community involvement and development. On the other hand, adoption of employees-oriented CSR practices is a complementary mediator for the positive relationship between organizational governance and CSR practices related to the environment and the community.          

scholarly journals Transnational Labour Law? “Corporate Social Responsibility” and the Law

2021 ◽  
pp. 187-208
Author(s):  
Eva Kocher
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
International Labour Organization ◽  
Labour Law ◽  
Corporate Strategies ◽  
The Law ◽  
Enforcement Mechanisms ◽  
Corporate Social ◽  
The Relationship

AbstractThe article traces the development of transnational concepts of corporate social responsibility (CSR), particularly in relation to International Labour Organization (ILO) standards. It analyses the relationship between transnational private law instruments, and national and international law. It points out opportunities and limits of new enforcement mechanisms, emphasising the role of national legal systems: It will only be possible to prevent the law from becoming a pawn in corporate strategies if CSR instruments become sufficiently effective.

The impact of corporate social responsibility on brand equity

2019 ◽  
Vol 37 (1) ◽  
pp. 2-17 ◽  
Author(s):  
Jing Yang ◽  
Kelly Basile
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Brand Equity ◽  
Theory And Practice ◽  
The Other ◽  
Content Type ◽  
Interaction Terms ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Purpose Despite the significant investment in research on corporate social responsibility (CSR), there still exists a lack of clarity in terms of how different types of CSR activities lead to the outcomes a firm desires with their investment in CSR. The purpose of this paper is to provide greater insight on the relationship between types of CSR activities and brand equity (BE). The authors develop and test a conceptual framework, which examines the unique relationship between each CSR dimension and BE, as well as the interaction of product-related CSR activities and employee-related CSR activities with CSR activities across the other dimensions. Design/methodology/approach The authors collected data from multiple secondary sources, including Kinder, Lydenberg and Domini (KLD) Research and Analytics Inc., Interbrand, Compustat and CMR. The authors used random-effect estimations to estimate panel regressions of BE as a function of the different dimensions of a firm’s CSR, interaction terms between CSR dimensions and product quality and interaction terms between employee relations and other CSR dimensions, as well as a set of control variables and Year dummy variables. Findings Based upon a large-scale panel data set including 78 firms for the period of 2000–2014, the results show that diversity- and governance-related CSR have a positive effect on BE, employee-related CSR has a negative effect on BE and both product and employee dimensions play important roles in the relationships between other CSR dimensions and BE. These results have important implications for both theory and practice. Originality/value This study makes several contributions to extant literature on CSR and brand strength. First, this study examines the impact of CSR on BE vs alternative measures of brand-related outcomes. This study uses the KLD database to determine scores for firm CSR activity. It is the first to use the extensive KLD database to examine the relationship between types of CSR activities and BE. Last, this study seeks to better understand some of the organizational factors which influence the success of CSR outcomes. Specifically, the research will examine the interaction of product-related and employee-related CSR activities with CSR activities across the other dimensions.

scholarly journals Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure

2021 ◽  
Vol 13 (10) ◽  
pp. 5567
Author(s):  
Melinda Cahyaning Ratri ◽  
Iman Harymawan ◽  
Khairul Anuar Kamarudin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Environmental Issues ◽  
The Other ◽  
Global Reporting Initiative ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

This study aimed to analyze the relationship between busyness, tenure, and the frequency of CEO meetings and corporate social responsibility (CSR) disclosure. This study used 624 observations from 78 companies listed on the Indonesia Stock Exchange and the Global Reporting Initiative (GRI) database for the 2010–2018 period. This study indicated that companies with busy CEOs or CEOs with long tenure produce fewer CSR disclosures. On the other hand, companies with CEOs who frequently attend board meetings generate more CSR disclosures because they can absorb a lot of useful information to address the changing social and environmental issues. Companies can limit the activities and tenure of the CEO and increase the awareness of the CEO to attend board meetings to encourage the firm’s sustainability. Companies with busy CEOs and long tenure result in less CSR disclosure. Furthermore, the frequency of CEO meetings can enhance CSR disclosure.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

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