scholarly journals Tanggung Jawab Sosial Perusahaan Pada Industri Rokok

Author(s):  
Ahmad Rizal Solihudin ◽  
Bagus Gumelar

ABSTRACT This study aims to map and analyze the performance of corporate social responsibility in the cigarette industry. This is done to assess the extent of the cigarette industry's contribution to the social aspects with the company's value benchmark. This research is a quantitative research using content analysis method. The unit of analysis in this study is the annual report of tobacco companies listed on the BEI. The results showed that market valuation had a significant effect on the performance of the social responsibility of cigarette companies in Indonesia on aspects of labor and human rights. In addition, the distribution of social responsibility contributions was less optimal so there needed to be rules that technically direct the activities of tobacco companies so that the benefits are acceptable to all stakeholders optimally. Keywords : cigarette, stakeholder, social responsibility.Correspondence to : [email protected] ABSTRAK               Penelitian ini bertujuan memetakan dan menganalisis kinerja tanggung jawab sosial perusahaan padaindustri rokok.Hal ini dilakukan untuk menilai seberapa jauh kontribusi industri rokok pada aspek sosial dengan tolak ukur nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode analisis konten. Unit analisis dalam penelitian ini adalah laporan tahunan perusahaan rokok yang terdaftar pada BEI. Hasil penelitian menunjukkan bahwa penilaian pasar berpengaruh signifikan terhadap kinerja tanggung jawab sosial perusahaan rokok di Indonesia pada aspek tenaga kerja dan hak asasi manusia.Selain itu, pemerataan kontribusi tanggung jawab sosial kurang optimal sehingga perlu ada aturan yang secara teknis mengarahkan aktifitas tanggung jawab sosial perusahaan rokok agar manfaat dapat diterima semua stakeholder secara optimal.Kata kunci                   :rokok;stakeholder;tanggung jawab sosial.Korespondensi             : [email protected]

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati

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


2012 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Rizky Eriandani

Corporate social responsibility (CSR) has emerged and developed rapidly as a field of study. Many Western theoreticians have attempted to provide theoretical, moral and ethical groundings for CSR initiatives. There are still very few of research conduct regarding the disclosures of CSR) for Sharia Banking Industry i n Indonesia. This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on Tawhidic approach. The CSR disclosures of Bank Sharia in Indonesia will be examine based on content analysis of the sharia banking industry annual report. These results show that the social responsibility reporting of 9 (nine) Bank Syariah is still very limited, voluntarily, and still far from complying with tawhidic theory). Another interesting finding, that Islamic Bank in Indonesia has the tendency not to disclose items or issues that stimulate negative image on user of the financial statement perspective such as: Unlawful Transaction from Islamic Perspective that represent in Qardh Hassan Report.


2019 ◽  
Vol 22 (1) ◽  
pp. 101-120
Author(s):  
Magdalena Magdalena ◽  
Eko Ganis Sukoharsono ◽  
Roekhudin Roekhudin

This study aims to identify the Corporate Social Responsibility (CSR) disclosure and analyse its implementation in PT BNI Tbk regarding to the Community Engagement as well as its disclosure media. The data were collected through interview with the CSR staffs and direct observation on 3 locations of community groups where the program was implemented. This qualitative research applied content analysis method. The findings show that the community sub category in the sustainability report of PT BNI Tbk meets the GRI standart for the last three years (2015-2017). Furthermore, instead of “doing for the community”, CSR Kampoeng BNI applied “doing with the community” motto in implementing the program in order to encourage the community to be active and dynamic as well as not depends on the support from the government institutions and organizations.


Author(s):  
Chijioke Dikeocha

This study seeks to find out whether energy corporations that operate in Nigeria provide adequate information about their corporate social responsibility, and whether these programmes are available on their managed online media platforms. For this reason, the study investigates how two energy corporations have engaged the online newsletter platform to share information concerning their CSR performance. The research employs a content analysis method. The population of the study comprises all online newsletters published by these corporations from January 2013 to August 2014. There are recognized similarities and difference in their use of online newsletters to share information concerning their corporate social responsibility to their various stakeholders. The study recommended that: ExxonMobil (Nigeria) and SPDC (Nigeria) should make effort to be consistent in their online newsletter publication. SPDC (Nigeria) should de-emphasise the frightening account of oil theft and spillage and focus more on human capacity development of persons within their host communities.


2020 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Siti Wulandari

The purpose of this study is to examine and analyze the effect of Corporate Social Responsibility Disclosure on company profitability in plantation subsector companies that listed on the Indonesia Stock Exchange on 2016-2018. This research is a type of quantitative research that using secondary data, namely the annual report of the plantation subsector company 2016-2018. Independent variable that used in this research is CSR Disclosure which is measured using CSRDI and the dependent variable is company profitability which is proxied by the ratio of ROA, ROE, and NPM. The results show that CSR Disclosure have the positive and significant effect on ROA with a significance value of 0.012, ROE of 0.035, and NPM of 0.028. The results of this study indicate that empirically disclosing CSR activities in plantation subsector companies will increase company profitability.  Keywords: CSR Disclosure, NPM, ROA, ROE.


2016 ◽  
Vol 18 (1) ◽  
pp. 39
Author(s):  
Asa Ria Pranoto ◽  
Dede Yusuf

Corporate Social Responsibility (CSR), is the company’s commitment to contribute to sustainable economicdevelopment by taking into account the social aspects and the environment. PT Pertamina EP as one of themajor industrial companies operating internationally and has a fundamental problem in the implementationof their CSR, namely how the planning and implementation of the CSR program, as well as throughany indicator PT Pertamina EP is able to apply a good CSR refers to the MDGs documents, regulations regulations and ISO 26000. this study aimed to measure the effi ciency of the implementation as well as the response and participation in the implementation of CSR programs conducted.


Author(s):  
Chijioke Dikeocha

This chapter seeks to find out whether energy corporations that operate in Nigeria provide adequate information about their corporate social responsibility, and whether these programmes are available on their managed online media platforms. For this reason, the study investigates how two energy corporations have engaged the online newsletter platform to share information concerning their CSR performance. The research employs a content analysis method. The population of the study comprises all online newsletters published by these corporations from January 2013 to August 2014. There are recognized similarities and difference in their use of online newsletters to share information concerning their corporate social responsibility to their various stakeholders. The study recommended that ExxonMobil (Nigeria) and SPDC (Nigeria) should make an effort to be consistent in their online newsletter publication. SPDC (Nigeria) should de-emphasise the frightening account of oil theft and spillage and focus more on human capacity development of persons within their host communities.


2019 ◽  
Vol 2 (2) ◽  
pp. 170-182
Author(s):  
Muhammad Fiqri ◽  
Yaman Yaman

This study discusses a review of Islamic economic principles towards disclosure of corporate social responsibility (CSR). This study aims to determine whether CSR disclosure indicators in the annual report of PT. Semen Tonasa, Tbk in accordance with sharia economic principles. Research Results Shows disclosure of social responsibility includes economic aspects, social aspects, environmental aspects, aspects of labor, aspects of human rights, and product aspects that occur in the company. Social responsibility in CSR practices for disclosure of CSR activities to the community is very important. This is in accordance with the fundamental principles that shape the philosophy of environmental virtues carried out holistically by the Prophet Muhammad SAW, namely the belief in the interdependence between God's creatures. Islam requires circulation of wealth to occur to all members of society and prevents the circulation of wealth to only a few people. Allah SWT said: "... so that the treasure should not be circulated among the rich only among you." (QS. Al-Hasyr: 7)


2020 ◽  
Vol 4 (2) ◽  
pp. 406
Author(s):  
Steven Leo Naryi Lukman ◽  
Rustono Farady Marta ◽  
Sugeng Wahjudi

The COVID-19 pandemic which took place in Indonesia in 2020 was an adverse event for various sectors in the country. This case attracted a high level of public attention. Various companies engaged in carrying out corporate social responsibility activities in helping areas affected by COVID-19, one of which was PT. Sido Muncul. CSR activities help companies to get a positive image and maintain customer loyalty through publicity on the online news portal. The purpose of this research is to describe the contents of the news on the online news portal about corporate social responsibility carried out by PT. Sido Muncul during the COVID-19 pandemic. The results of this paper, will describe in detail the types of news issued to report on CSR carried out by it. the researcher choose to analyze with content analysis method by Wimmer and Dominick, this method including; describe the contents of communication, to know about the characteristics of the message, and to supports the study of the effects of mass media. In gathering information and data, the study used qualitative approach with content analysis methods for 8 news items released by various online news portals during the COVID-19 pandemic, starting from March 2, 2020


2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo

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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