CSR Programs Research Articles

Impact of Corporate Social Responsibility Between Implementation of Green Accounting and Sustainable Development Goals (SDGS): A Study on Heavily Polluting Companies in Energy and Transportation & Logistics Sector In Indonesia

Objectives: This study aims to investigate and assess the relationship between green accounting and the Sustainable Development Goals (SDGs) and analyze the impact of corporate social responsibility as a moderator. Theoretical Framework: This study uses stakeholder and legitimacy theories to explain how companies are responsible for environmental impacts through green accounting and corporate social responsibility. Method: This study uses a quantitative approach with a purposive sampling technique to select 75 companies in the energy, transportation, and logistics sectors listed on the IDX. Data were collected from companies' annual reports and sustainability reports for the period 2017-2021. Data analysis was conducted using WarpPLS 7.0. Results and Discussion: The study's results indicate that green accounting has a positive effect on achieving the SDGs. CSR was also found to act as a moderator that strengthens the relationship between green accounting and SDGs. Companies that implement green accounting and have strong CSR programs tend to make a more significant contribution to achieving the SDGs, especially in environmental and social aspects. Research Implications: This study contributes to the literature on green accounting and SDGs. Its implications for companies are the importance of integrating green accounting and CSR in their business strategies to support sustainable development goals. Originality/Value: This study offers added value by examining the relationship between green accounting and SDGs in sectors that contribute significantly to emissions and pollution and introducing CSR as a moderator in this relationship.

Adoption of Umar Bin Abdul Aziz's Principles of Social Justice and Welfare in the Start-up Business Ecosystem

This article examines the adaptability and application of Umar bin Abdul Aziz's social justice and welfare principles in modern startup business strategies. Umar bin Abdul Aziz is known as one of the fair leaders and focuses on the welfare of society. Through this approach, this article explores how startups can integrate these principles into their business models. This study contributes by providing an ethical framework for startups in Indonesia to not only focus on financial gain but also play an active role in promoting social justice and public welfare. This research is descriptive qualitative research. The sources used are secondary sources. The study uses documentation to find and collect elements or variables related to the study. The analysis method in this study uses descriptive qualitative analysis. The results show that the adoption of the principles of social justice and welfare of Umar bin Abdul Aziz in startup businesses shows that these values are very relevant. Startups can implement a profit-sharing system, establish partnerships with MSMEs, and implement CSR programs to improve community welfare. Financial transparency is also important to prevent corruption, while attention to the welfare of society by offering affordable products can strengthen their contribution to social justice. In this way, business startups gain an ethical framework that not only focuses on financial gain but also plays an active role in the welfare of society, so that public trust in startups can increase.

Thermal Performance of Becool-Roof Coating in Reducing Heat Gain on Fisherman’s Settlement of Gorontalo City

Abstract Tanjung Kramat in Gorontalo, Indonesia is a village fostered by the department of Architecture, Universitas Negeri Gorontalo. The village is home to around two hundred families whose majority job is fishing. The people suffer from the uncomfortable condition of tropical coastal environment due to the high air temperature, humidity, and wind speed. Not to mention people in Gorontalo prefer to cover their upper structure using metal zincalume roof since they are more affordable. The highly thermal conductivity roof accounts for excessive heat gain to the house. Through a CSR program by Becool, the villagers received Cool Roof Coating to reduce heating and mitigate global warming. Before and after painting measurements of roof surface temperatures, radiant temperatures, and ground air temperatures are conducted. After the application of the coating, the analysis shows a positive result as the roof surface temperature is reduced by about 20ºC, followed by an improvement in ground air temperature by an average of 0.8ºC. The cool roof coating has succeeded in improving the neighborhood of Tanjung Kramat village.

ANALYSIS OF CSR IMPLEMENTATION AS A COMPANY CONTRIBUTION IN ACHIEVING SUSTAINABLE DEVELOPMENT (CASE STUDY ON PT. OTSUKA INDONESIA)

This study analyzes the implementation of CSR programs in a company engaged in the pharmaceutical industry. The purpose of this study is to find out whether PT Otsuka Indoenesia has implemented CSR programs in accordance with the Triple Bottom Line concept. In addition, this study also aims to analyze whether the implementation of CSR programs run by PT Otsuka Indonesia has fulfilled aspects of the Sustainable Development Goals. This research uses an interpretive paradigm with a qualitative descriptive approach. Data in this study were obtained through interviews and observations. The novelty of the study is related to the object of research and analysis of the company's contribution to the Sustainable Development Goals. The results show that the company has implemented CSR programs that are in accordance with the aspects and points contained in the Sustainable Development Goals. The Company runs CSR programs not only to fulfill its social responsibility but also to achieve the Sustainable Development Goals. However, companies need to develop their CSR programs into CSV programs, so that the programs run by the company not only provide benefits for program recipients, but also provide economic benefits to the company such as an increase in profits or an increase in sales at the company. Suggestions for future research are researchers to use research objects in other companies in order to find out whether companies in Indonesia have implemented CSR programs in accordance with the Sustainable Development Goals. So that Indonesia can achieve its Sustainable Development commitment in 2030.

Strategi Komunikasi CSR Samsung untuk Meningkatkan Pendidikan di Indonesia melalui Program Samsung Innovation Campus (SIC)

In Indonesia, one of the challenges experienced by the government here is that there are still many unemployed people. According to data from BPS in August 2022, the unemployment rate in Indonesia was mostly from vocational school graduates, namely 9.42%, 8.57% from high school graduates, 4.59% from Diploma I/II/III graduates and graduates from university is 4.8%. This shows that existing job offers can’t be absorbed by the existing group of educational graduates. To be part of a good corporate citizen in Indonesia, Samsung through its CSR program focuses on education program. Samsung Innovation Campus (SIC), a program through technology skills training to prepare Indonesia's young generation for the digital era with coding and programming and IoT training for senior high school, and vocational high school students. The program is aiming to equip youth with digital literacy including critical technical skills, and bridging educational divides to give underserved students.

ASSESSING THE EFFECTIVENESS OF CSR PRACTICES: A STUDY ON SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

An industry heavyweight, South Eastern Coalfields Limited (SECL) in Bilaspur is the subject of this research study that evaluates the efficacy of its CSR initiatives. The study's overarching goals are to ascertain whether or not SECL's CSR practices are in line with larger CSR concepts and objectives and assess the ways in which these activities have affected local people and the environment.This research makes use of a mixed-methods strategy, integrating quantitative results from surveys of local stakeholders (such as workers, residents, and government officials) with qualitative information gleaned via in-depth interviews and document review. Important parts of SECL's CSR initiatives, including health and education programs, community development, environmental management, and economic benefits, are the subject of the study.Improvements to community infrastructure, educational opportunities, and healthcare services have been directly attributed to SECL's CSR programs, according to the findings. Still, questions about stakeholder involvement and the projects' long-term viability persist. While SECL's CSR procedures are in line with industry norms and have a beneficial influence on local development, the analysis also shows that there is room for improvement in terms of transparency and targeting.At the conclusion of the article, we suggest several ways that SECL might improve its CSR practices. These include making sure that programs are sustainable, communicating with stakeholders better, and measuring and reporting CSR achievements better. This research offers valuable information for corporate social responsibility practitioners and policymakers, while also adding to our knowledge of how successful CSR is in the mining industry.

Exploring the Underlying Message of Kalbe Farma’s Corporate Social Responsibility (CSR) Strategy: Video Water Supply for Watuagung

Watuagung is an area in Indonesia that is experiencing water shortage. The lack of water caused some conflicts in the village. People fought to get clean water. In 2013, a local hero strived for water supply for the village. Moreover, now, water is easy to find in Watuagung village. Therefore, the quality of life of the people is getting better. Because of the water supply, people can harvest plants and earn money. This village achievement occurred with the involvement of Kalbe Farma, Indonesia’s pharmaceutical company, in its CSR program. Furthermore, this CSR journey is described in the short video "Akses Air untuk Watuagung." The purpose of this study is to explore the underlying message of Kalbe Farma’s CSR strategy: A case study of the video "Akses Air untuk Watuagung" from college students’ perceptions. Focus Group Discussion (FGD) conducted to explore the audience’s perceptions of the video. Five students will watch the movie at one time, and questions will be delivered among the participants of the FGD to dig into the audience’s perception. The results revealed five dominant factors in communication CSR: CSR informativeness, personal relevance, self-efficacy, self-promotional message tone, and consistency. Moreover, two factors need to be improved: third-party endorsement and transparency. This research also highlights new factors, such as CSR authenticity, stakeholder involvement, and culture.

Sorting waste saving gold: CSR innovation The Gade Clean and Gold PT Pegadaian Cirebon Area

The Gade Clean and Gold program is a CSR program from the central Pegadain which aims to develop gold savings that specialize in each area to find waste banks in their respective regions to collaborate with and are committed to taking part in overcoming waste problems in Indonesia through waste management. Cirebon City is part of the PT (Perseudota Indonesia) The Gaga Clean And Gold program, aiming to address its significant waste problem. The purpose of this research is to explain the management of The Gage Clean and Silver program. The data is divided into primary, obtained through interviews with Public Relations and Marketing Executive employees of PT, and secondary, sourced from literature such as books, journals, and newspapers. The researchers used qualitative approach with descriptive qualitative method. The results of the research are as follows. Firstly, PT has planned The GAGE program to find information on the best waste bank information with the Financial Services Authority (OJK), approach by gathering waste bank managers and the community, budget management for waste bank infrastructure. Secondly, it motivates stakeholders by forming company awareness by providing injections of funds to waste banks to improve infrastructure facilities in the form of creating waste bank parks, renovating waste bank warehouses and providing gowes cars for waste transportation activities made by PT. Finally, the suggestions that can be given by researchers through the results of research on the management and management of the Gade clean and gold program are as following.

Sustainability strategy: Strengthening SDGs desa through CSR communication program

Purpose: This study aims to examine the sustainability strategy of Indocement Tunggal Prakarsa Cirebon West Java in implementing the sustainability commitment of Heidelbergcement Group 2030 (SC2030) which contains long-term commitments and targets of the group including the company until 2030. Research Methodology: This study used a qualitative case study approach. As a research instrument, I played an active role in collecting data through direct interaction with informants to conduct interviews and observations and analyze available documents. The object of research or social situations in this study focuses on the activities of people in a particular place. Results: The findings obtained from this study are that community empowerment programs implemented sustainably through Bilikom CSR are key elements in building national economic resilience. Through Bilikom's CSR, companies can achieve development goals at the village level. However, in practice, sustainability strategies become good neighbors through Bilikom's CSR programs, with occasional misperceptions in designing and implementing programs that have been prepared together. Limitations: The limitations of this study include social, environmental, and economic aspects. Contributions: This research is expected to contribute to the development of a new science. This research is also very useful for the government in developing and managing an ideal communication system to implement community empowerment programs Novelty: The novelty of this study is that strengthening SDGs in villages can create a positive impact in reducing economic inequality, improving the quality of life of the community, and supporting sustainable natural resource management.

The Impact of Budget, CSR, and Transparent Communication on Community Support: The Mediating Role of Satisfaction at PT. Penajam Banua Taka Harbor

Purpose: This research aims to explore and analyze PT's implementation of budgeting, CSR programs, and communication transparency. Pelabuhan Penajam Banua Taka towards community support through community satisfaction in executing social and environmental responsibility programs.Design/Methodology/Approach: The study was conducted among the beneficiaries of CSR programs implemented by PT—Pelabuhan Penajam Banua Taka, with data collected through questionnaire distribution. The research population consisted of 700 beneficiaries during 2020, 2021, and 2022, with 254 respondents selected as samples using the Stratified Random Sampling technique. Data analysis employed quantitative descriptive analysis and the Structural Equation Modeling (SEM) method with Partial Least Squares (PLS) as the analytical tool. The SEM PLS method was utilized to test and model the complex relationships among variables in the study.Findings:The results indicate that budget implementation significantly contributes to community satisfaction, while CSR and communication transparency directly influence community satisfaction. Although the relationship between CSR and community support is not significant, community satisfaction plays a strong mediating role in connecting these factors. The implication is that companies need to continuously strengthen budget implementation, enhance CSR programs, and ensure communication transparency to build more solid community support.

Exploration of The Tri Parartha Concept in CSR Programs based on Tri Hita Karana

Exploration of The Tri Parartha Concept in CSR Programs based on Tri Hita Karana

WATER SECURITY THROUGH CORPORATE SOCIAL RESPONSIBILITY: A CASE STUDY OF RO WATER PLANTS BY TATA POWER DDL

Water security is one of the most pressing issues in urban India especially for the poor. The purpose of this research is to examine the CSR approach to water security focusing on Tata Power DDL’s RO Water Plants in North and North-West Delhi. In this research, I follow the ethnographic method to analyze the effects of Tata Power DDL’s CSR program on JJ colonies’ access to clean drinking water for the targeted beneficiaries. Questionnaires, interviews, and observation were used to measure the social, economic and environmental impacts of the initiative. According to the result, there were changes in health, hygiene, and satisfactions of the community because of safe drinking water source. However, the following was noted as comprising the challenges that CfPTs face: technological barriers; and difficulty in engaging with the community. The study also underlines the significance of public private partnership in water security and provides an insight into how such other CSR programs could be expanded. The study offers important information about the role of CSR in supporting sustainable development and water management in large cities.

How Corporate Social Responsibility Motivation Drives Customer Extra-Role Behavior and Green Purchase Intentions: The Role of Ethical Corporate Identity

This study investigates the relationship between the motives behind CSR and consumer extra-role behavior, as well as green purchase intention, specifically within the hospitality industry of an emerging market. This study uses two scenario-based experiments with high and low CSR fit contexts to examine how ethical corporate identity moderates the relationship. Both studies examine the impact of customers’ perceptions of a company’s CSR motivation (public-serving or firm-serving), on their extra-role behavior towards the company and intention to make green purchases. This influence is particularly relevant when the company actively communicates its ethical identity. The first study is conducted within a high-fit setting where the company’s locus aligns with its CSR program. In contrast, the second study replicates the research in a low-fit situation. The results indicate that CSR activities have a favorable effect on customer extra-role behavior and green purchasing intention, regardless of the CSR fit contexts. This effect is shown when the company’s ethical stance is known before engaging in CSR activities and when the goal is to serve the firm. Nevertheless, these endeavors demonstrate limited efficacy in prompting such conduct when the organization’s ethical identity remains implicit, even within a context driven by a desire to serve the public.

Peran Program Corporate Sosial Responsibility (CSR) dalam Meningkatkan Kemandirian Ekonomi Perempuan : Studi Kasus Kelompok Wanita Berlian Progo Binaan PT Pertamina Patra Niaga Fuel Terminal Rewulu

The ideal empowerment is one that involves the community in its processes towards changes that meet the needs of the people. However, currently the latest trend in society is the concept of empowerment that involves women in every process. Empowerment of women with the aim that they can be empowered and change for the sole purpose of being able to improve their degree of welfare both in terms of fulfilling their roles and well-being. This research departs from the background of the involvement of women's roles through company-assisted groups and looks at how the development and difficulties encountered to date with the aim of proving that the CSR program has brought a meaningful change to the role of women in the company's development area. This research will focus on Poncosari Village, Srandakan Subdistrict, Bantul Yogyakarta, which is a development area of one of the state-owned companies and see from the perspective of their fostered group which is one of the development groups of the company's CSR Program. This research will focus on understanding how the role of women in change through empowerment programs carried out by the company's CSR. The method used is a literature study and in-depth interviews to explain that the literature study relates to theoretical studies through related references. The results of the study found that the role of women through CSR-assisted groups has had positive implications for women in Poncosari Sub-district, Srandakan District, Bantul Regency. Women become empowered and able to compete with men in the fulfillment of their primary needs. How women can be empowered is due to the involvement of companies that focus on providing meaningful and sustainable CSR programs. The conclusion of this study is that the company's CSR program has provided meaningful changes to women who are members of the fostered group. Changes occur, departing from the condition of women who initially did not have a portion in the village, turned into development thanks to the Company's CSR program.

Edukasi Dampak Lingkungan Kegiatan Migas di Kelurahan Sungai Pakning Kecamatan Bukit Batu Kabupaten Bengkalis

On the one hand, the existence of the oil and gas industry is needed by humans, such as for the country’s energy and foreign exchange needs,however, on the other hand, oil and gas industry activities also have great potential to pollute the environment, such as pollution of water, soil, air, and disruption of flora and fauna biodiversity. The negative impact of oil and gas activities can certainly lead to the problems such as health, economic and socio-cultural problems which will lead to community conflict. Environmental management is very necessary so that the existence of the oil and gas industry can provide benefits and welfare for humans. Knowledge about the environmental impacts is evoked from upstream oil and gas activities is very important, because communities around oil and gas operation areas will feel both direct and indirect impacts from these oil and gas activities. Especially in remote areas or inland areas where there is still a lack of information about the potential environmental impacts of oil and gas activities. Thus, education and counseling are very necessary for communities around oil and gas working areas so that they receive information and enlightenment about the potential environmental impacts resulting from oil and gas activities. The target of community service activities is the society of Sungai Pakning Village, Bukit Batu District, Bengkalis Regency, Riau Province. The issue faced was during a location survey in Sungai Pakning sub-district, Bukit Batu sub-district, Bengkalis regency, and information from the Head of Sungai Pakning sub-district, that there was still a lack of public knowledge about the environmental impacts of oil and gas activities, so it was necessary to provide education and outreach on the environmental impacts of oil and gas in Sungai Pakning sub-district. Bukit Batu District. The solution offered by the community service proposing team is to provide material regarding knowledge of the environmental impacts resulting from oil and gas operations. The approach taken was in the form of observation, discussion and question and answer with a group of partners, formulating problems and providing solutions to problems. The results achieved by this activity are that the Sungai Apit sub-district community gained knowledge about the environmental impacts resulting from oil and gas operations and CSR programs which undertaken by PT Kilang Pertamina Internasional (PT KPI) Sungai Pakning Refinery Unit.

PENGARUH KOMITMEN CSR TERHADAP LOYALITAS KONSUMEN MELALUI KEPERRCAYAAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Nasabah Bank Rakyat Indonesia)

Abstract In the era of advanced and modern globalization, people are required to be more selective in choosing banking products. On the other hand, banks must be able to maintain their marketshare. One way to seize the market is with CSR programs. BRI as one of the largest banks in Indonesia has a CSR program with the hope of increasing customer loyalty. The purpose of this study is todetermine the influence between CSR commitment to consumer loyalty through trust intervening variables.This study used quantitative methods with the research population of BRI customers. This study has several variables, namely the influence of CSR commitment (X) as an independent variable, consumer loyalty (Y) as a dependent variable, and trust as a mediating or intervening variable.Based on the results of hypothesis testing, it can beconclude dthat: 1) CSR commitment has a direct effect on consumer loyalty with an estimate regression weight coefficient value of 0.164 and a C.R. value of 2.117. The significance test between variable (X) andvariable (Y) shows a probability valueof 0.034 (p < 0.05). 2) the effect ofthe mediation variable was tested usingthe Sobel test with t calculated resultsof 2.031 > 1.96 with a signification level of 0.000 < 0.05. These results show that variable (X) has a positive influence on variable (Y) and mediating variable has a positive and significant influence on variable (X) and variable (Y). So, CSR commitment can affect consumer loyalty through intervening variables, namely BRI customertrust. Keyword : Li festyle, consumer buying interest, trend, product knowledge.

Implementation Of The CSR Program Of PT Pertamina Patra Niaga Fuel Terminal Rewulu In Improving The Capacity Of Local Food Utilization Of Koro Beans

Many local food commodities in Indonesia, especially Yogyakarta, are still not utilized into products that are worth selling. This results in the amount continuing to increase in fresh conditions, resulting in a short shelf life. For this reason, through the implementation of the CSR program Pertamina Patra Niaga Fuel Terminal Rewulu together with the academic team aims to 1) increase the use of local food, especially jack beans which are easy to grow in all areas in Bantul, Yogyakarta, 2) Prepare the abilities of members of the Women's Farmers Group (KWT) to be able to process milk from koro beans. The assistance methods used are in the form of socialization, discussion, training and assistance in processing dairy products, as well as evaluation. This activity was carried out in several meetings to ensure that KWT members were able to carry out the processing appropriately. Based on the results of observations, it was found that KWT members were able to practice the training provided and carry out routine production activities during the last three months during the monitoring and evaluation period. It is hoped that through this mentoring activity, KWT members can take advantage of local food which is available in abundance with a higher selling value.

Managing coronavirus CSR programmes to provoke emotional responses and purchase intention in the post-COVID-19 period in China: the case of luxury fashion brands

ABSTRACT This study follows a triangulation process to explore the differential features of COVID-19 CSR activities and their impact on consumers’ emotional responses and purchase intention in the luxury context in China. The findings confirm such relationships, which can be moderated by the buyer status of the consumer. It is also revealed that under economic recession, pragmatism appears to be a stronger predictor of Chinese consumers’ buying behaviour around luxury brands, but the impact is smaller than the influence of the brand’s COVID-19 CSR activities.

Analysis of Green HRM, Green Value Strategic Improving CSR and Green Performance in Central Kalimantan HSL Palm Companies

Research in the field of human resources that raises the topic of Green HRM to improve Green Performance. The research base also assesses the role of Strategic Green Value in encouraging corporate CSR and has an impact on increasing green performance. Research was conducted quantitatively on 100 CSR respondents from Sustainable Hutan Sawit Lestari palm oil companies in Central Kalimantan. The results of the analysis with Smart PLS show that Green HRM is significant in increasing Green Performance by (5%, but not significantly increasing the CSR program. The next significant result is Green Value Strategy on Green Performance and the significant effect of increasing CSR by 63%. The results of the analysis of the mediating role are a combination namely the CSR program has a significant positive influence on the relationship between Green Value Strategy and Green Performance and there are insignificant results regarding the mediating role of CSR on the relationship between Green HRM in improving Green Performance. Overall the research model from the Q square value shows 95%, namely the importance of Green HRM, Green Value Strategy, CSR in Green Performance. Implementation of these results can be applied to Sustainable Hutan Sawit Lestari companies for managing HRM and natural resources by providing skills training in maintaining the quality of life of the organization and the company environment in a CSR program to improve the company's reputation. In further research you can consider Green Technology.

Who can afford to blame? Sender effects in blame-shifting crisis communications

PurposeWhen companies face a crisis, they sometimes deliver blame-shifting communications, trying to shift blame onto another actor to protect their reputation. While previous research has considered how different features of the message affect its persuasiveness, little is known about whether specific senders can blame more effectively. This paper aims to contribute to research in this domain through an investigation of the sender’s social perception as a critical moderator to the persuasiveness of blame shifting.Design/methodology/approachThe authors conduct four between-subjects scenario experiments to test the research hypotheses. In each experiment, participants are presented with a realistic crisis scenario and the crisis communications delivered by the company. The authors assess the extent to which perceptions of the sender influence the message’s ability to reduce negative word-of-mouth intentions and to increase purchase intentions.FindingsThe authors show that blame shifting is more likely to be effective when deployed by senders that are small (Study 1) or have a positive CSR track record (Study 2). Furthermore, The authors find that even large senders can successfully deploy blame shifting if they can benefit from being known for their CSR programs (Study 3). Finally, the authors show that the effect of blame shifting depends on the receiver’s level of concern about the crisis: stakeholders significantly concerned by the crisis reject blame-shifting communications (Study 4).Research limitations/implicationsFurther research should examine the impact of information about brand competence on blame-shifting effectiveness. Further research is also needed to explore sender effects for other defensive crisis communication strategies such as denial or the use of excuses or justifications.Practical implicationsThe study offers critical information for marketers considering the use of defensive crisis communications strategies such as blame shifting.Originality/valueThe study extends the understanding of how sender effects influence blame-shifting communications. The analysis allows us to clarify why this strategy is effective for certain senders and certain receivers while, for others, it tends to backfire. Blame shifting backfires for large senders unless they can boast a strong CSR record.