scholarly journals IMPLEMENTASI CORPORATE SOCIAL RESPOSIBILITY CV. KARYA PERDANA DI DESA SUMBERMULYO DALAM PERSPEKTIF ETIKA BISNIS ISLAM

2020 ◽  
Vol 5 (2) ◽  
pp. 109-124
Author(s):  
Fiqih Zulianih ◽  
Ashlihah ◽  
Amin Awal Amarudin
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Free Will ◽  
Organizational Policies ◽  
Corporate Social Resposibility ◽  
Islamic Business Ethics ◽  
Initial Work ◽  
Corporate Social

To ensure that the strategy is successful, organizational policies will be needed to prepare the facilities needed to solve the problems that arise during implementation. CV policy. Karya Perdana in a company that includes corporate social responsibility which is the basis for the company manager CV. The Initial Work so that CSR is in line with the company's vision and mission and objectives in accordance with the CSR policies in force in the community. This study is an evaluative study of the implementation of Corporate Social Responsibility in the perspective of Islamic business ethics with a qualitative approach. data analysis using interviews, documentation, and observation. The results of this study indicate that the implementation of Corporate Social Responsibility conducted on the CV. Perdana's work in Sumbermulyo village is in accordance with Islamic business ethics. This can be seen from CSR using Islamic business ethics principles such as: unity (divinity), Eqieulibrium (balance), free will (free will), responsibility (responsibility) and ihsan (expediency). The concept with the concept of Islam according to Al-Ghozali is done to eliminate all difficulties and inconveniences, as well as improve the quality of life morally and materially so that it can prosper the community.

scholarly journals TINJAUAN ETIKA BISNIS ISLAM DALAM PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY

2018 ◽  
Vol 3 (2) ◽  
pp. 145
Author(s):  
IRSADUNAS IRSADUNAS ◽  
YENTI AFRIDA ◽  
RAHMI KHAIRANI
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Development Program ◽  
Field Research ◽  
Education Environment ◽  
The People ◽  
Islamic Business Ethics ◽  
Qualitative Descriptive ◽  
Corporate Social

The research objective is to look at business ethics in Islam in the management of Corporate Social Responsibility at PT. Gersindo Minang Plantation. The subject of this research is the sustanability development of the CSR department at PT. Gersindo Minang Planatation and the people who feel the CSR activities. This research is a type of field research. Data collection uses observation, interview, and documentation methods. Data analysis was carried out in a qualitative descriptive manner. The validity of the data using triangulation techniques. The results showed that CSR management at PT. Gersindo Minang Plantation in general, is engaged in education, environment, health and social affairs. There are two types of programs, namely the Patronage and Community Development Program. In terms of Islamic business ethics, of the five axioms that include unity, equilibrium, free will, benevolence and responsibility there is one axiom that is not reflected in the program namely responsibility.

scholarly journals Tinjauan Etika Bisnis Islam dalam Corporate Social Responsibility PT. Garudafood Kabupaten Pati

2020 ◽  
Vol 6 (3) ◽  
pp. 654
Author(s):  
Alif Arfiansyah
Keyword(s):  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Secondary Data ◽  
Essential Elements ◽  
Primary Data ◽  
The Social ◽  
Islamic Business Ethics ◽  
Corporate Social ◽  
The Universe

Corporate Social Responsibility (CSR) is a positive image for companies to stakeholders in a business. Business ethics is very necessary, because business ethics is a values about good, bad, right and wrong in business. Meanwhile, business ethics in Islam like trust, fairness and honesty are essential elements in achieving the success of a business. CSR of PT.Garudafood is realized through Garudafood Sehati which is focused on social activities. The research objectives are to explain 1) Islamic business ethics; 2) CSR; and 3) CSR management of PT GarudaFood in Islamic business ethics. This research is a qualitative research. Primary data obtained from interviews and documentation. Secondary data were obtained from books and internet sites containing economics, Islamic business ethics, and CSR. The results of this study are 1) Islamic business ethics has basic axioms, namely unity, equilibrium, free will, benevolence, responsibility, shiddiq, istiqamah, fathanah, amanah, and tablig. 2) PT. Garuda Food has got CSR in the social, economic, and environmental fields. 3) The application of a form of social responsibility in accordance with Islamic business ethics, namely a form of business responsibility between man and God, man and the universe, and man and man.

scholarly journals Stakeholder Expectation of Corporate Social Responsibility Practices: A Case Study of PWiK Rybnik, Poland

Energies ◽  
2021 ◽  
Vol 14 (11) ◽  
pp. 3337
Author(s):  
Aleksandra Kuzior ◽  
Józef Ober ◽  
Janusz Karwot
Keyword(s):  
Quality Of Life ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Water Supply ◽  
Research Problem ◽  
Point Of View ◽  
Educational Activities ◽  
External Stakeholders ◽  
Corporate Social

Practices of corporate social responsibility (CSR), especially in organizations providing key services, related to the supply of fuel, water and energy, are extremely important from the point of view of identifying stakeholders with the functioning of enterprises in line with the principles of a closed loop economy. The article discusses the origins and evolution of the concept of corporate social responsibility, with particular emphasis on the water supply and sewage industry. The research problem was the perception and expectations of stakeholders toward prosocial activities of PWiK Rybnik (Sewage and Water Supply Ltd. Rybnik). The hypothesis assumed in the study was that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks carried out as part of corporate social responsibility, they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. For the purpose of this study, a quantitative method was used. For the purpose of the survey, the authors’ questionnaire “Survey of customers’ opinions on the activities undertaken by PWiK Rybnik” was created. The surveys conducted confirmed the hypothesis that the external stakeholders of PWIK Rybnik positively assess the company’s involvement in the tasks performed as part of corporate social responsibility; they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. The results of the research made it possible to formulate guidelines for the operation of water supply and sewage companies in accordance with corporate social responsibility in the light of the opinions of their stakeholders.

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

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 Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea

2021 ◽  
Vol 13 (19) ◽  
pp. 10517
Author(s):  
Haeyoung Ryu ◽  
Soo-Joon Chae ◽  
Bomi Song
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Audit Committee ◽  
Earnings Quality ◽  
Audit Committees ◽  
Accounting Expertise ◽  
Corporate Social

Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the relationship between CSR and the earnings quality of Korean firms with high levels of CSR. Using a multivariate analysis, it investigates whether the ACs that include members with accounting expertise, finance expertise, or supervisory expertise individually affect a firm’s decision making. It also examines how ACs with diverse expertise contribute toward improving the financial reporting quality of firms with high levels of CSR. The results demonstrate that when there is a certified accountant in the AC of a firm that practices CSR based on ethical motivation, the earnings management through discretionary accruals is more strictly controlled. This is more effective when the AC comprises members with accounting and non-accounting expertise. This finding implies that the AC plays a positive role in improving the accounting information quality of firms with CSR excellence. Moreover, while the role of accounting experts in the AC is important for maintaining high earnings quality, combining other types of expertise creates synergy.

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