Form Of Social Responsibility Research Articles

LEGAL INSTITUTE OF MOBILIZATION AND SOCIAL RESPONSIBILITY: THEORETICAL AND LEGAL ASPECTS OF INTERACTION AND MUTUAL INFLUENCE

Introduction. The article is devoted to the legal aspects of mobilization and social (civic) responsibility, their features and manifestations during the period of martial law. The interrelationship between them and the manifestations of the processes associated with them is also analyzed. In addition, it is emphasized that mobilization and civic responsibility are one of the key components of successful defense of the Motherland. Summary of the main results of the study. Mobilization processes and subsequent military service during martial law are regulated by the legislation of Ukraine, in particular, Constitution of Ukraine, the laws «On military duty and military service», «On mobilization training and mobilization», «On the defense of Ukraine», «On the legal regime of martial law», «On the number of the Armed Forces of Ukraine», the Regulation on the completion of military service by citizens of Ukraine in the Armed Forces of Ukraine, approved by the Decree of the President of Ukraine dated 10.12.2008 № 1153/2008. Approaches to the definition of the concept of «mobilization» from the perspective of legislation and from the point of view of scientists have been analyzed. The definition of the concept of «martial law» and the number of possible numbers in the usual regime and in a special state have been determined. It is noted that the constitutional obligation applies to all citizens of Ukraine, both men and women. At the same time, the percentage ratio of the number of representatives of the female and male sexes is demonstrated with the help of a diagram. The diagram also shows the change in the number of the Armed Forces of Ukraine before and after the full-scale invasion of the russian rederation into the territory of our Motherland. The concept of «civic responsibility», as a form of social responsibility, is defined, which is considered by scientists in different ways, but directly relates to the personality of a citizen. Next, the relationship between civic responsibility and mobilization, how they influence each other, is considered. It was determined that the formation of civic responsibility among representatives of the country's population affects the desire for voluntary military service during the mobilization period, and later – for contractual military service. In addition, the author's opinion regarding the expression of the fact of the formation of civil responsibility of the population during their stay in the rear was presented. Conclusions. Reasoned conclusions based on the presented material about the specifics of the definitions of the concepts «mobilization» and «civic responsibility»; on the specifics of the fulfillment of the constitutional duty to protect the Motherland by the citizens of the country, the total number of the Armed Forces of Ukraine, which increased by 2.7 times during the full-scale invasion of the Russian Federation on the territory of Ukraine, which is a reason to claim that the citizens of Ukraine have developed civic responsibility and joined the ranks of the Armed Forces of Ukraine and other military formations not only as a fulfillment of a constitutional duty. In addition, the author emphasizes that the formation of this type of responsibility consists not only in readiness to protect the Motherland, but also in other aspects, in particular, volunteering, helping and supporting military personnel and their families, participation in events, observance of public order, especially during the wartime period state.

Identifikasi Corporate Social Responsibility Dan Green Human Resource Management PT Telkom Indonesia

The rapid development of the world and industry has made companies face challenging conditions where they must carry out socially responsible business practices. This form of social responsibility can be realized through the implementation of Corporate Social Responsibility (CSR) and Green Human Resource Management (GHRM). PT Telkom Indonesia as the largest telecommunications company in Indonesia has consistently implemented these two things which are in line with its obligations as a BUMN to support efforts to improve government performance. The research method used is literature review using information obtained from previous research and official websites. The results obtained from this analysis are that PT Telkom Indonesia has a series of CSR programs that are dominantly oriented towards community welfare and the implementation of GHRM practices within the company to support the achievement of sustainable development goals.

Corporate social responsibility program: Based on community development in the village

Corporate Social Responsibility (CSR) is an action taken by a company as a form of social responsibility and the surrounding environment where the company operates. In this case, PT Pertamina Hulu Energi West Madura Offshore coordinates with Sidorukun Village to determine the fostered residents and beneficiaries of the CSR program. The purpose of this study to analyze/ explain the community empowerment-based CSR program in the village. This research uses a qualitative approach. Data collection techniques were carried out using observation, documentation and interviews. Researchers used purposive sampling and snowball sampling techniques to determine informants. The findings show that the implementation of CSR by PT Pertamina Hulu Energi West Madura Offshore is based on the CSR theory according to Sen and Bhattacharya, namely Community Support; Employee Support; Diversity; Environment; Non-US Operations; and Products, it can be concluded that the CSR of PT Pertamina Hulu Energi West Madura Offshore has met the theoretical criteria, starting from company policies that support education, health, and SME development programs. The implementation of nature conservation activities, innovation of processed products, and the company also provides employment opportunities for the community and pays attention to public safety and health during community empowerment activities.

Implementation of Corporate Social Responsibility (CSR) on Changes in Profitability at PT Unilever Tbk Indonesia

Multinational Companies located in a country definitely have them programs that are expected to be able to get the company involved directly in the existence of improvement and progress in wrong society the other is the Unilever company in Indonesia. The aim of this paper is to understand Unilever's form of social responsibility through its USLP program in Indonesia. In this paper we use a CSR approach to analyzing Unilever programs.

SMEs tax minimization as shared responsibility

Prevailing criticism of tax minimization strategies is impacting contemporary business decisions. While extant research has focused on an alleged ‘moral’ shift among large accounting firms and corporates, little is known about tax responsibilities in the context of small and medium-sized enterprises (SMEs). Thus, we examine the following research question: How do SMEs and tax accountants perceive responsibility within the context of taxation? Our empirical investigation involves semi-structured interviews with accountants and their SME clients in Italy. Our findings point to an entanglement of legal, economic, ethical, and philanthropic responsibilities enacted in mundane tax strategy work. We propose a model of ‘shared responsibility’, aiming to clarify the complementary role of SMEs, tax accountants, and state actions in the curtailment of public funding, ultimately affecting the survival of all actors involved. Our work contributes to growing scholarship on business taxation as a form of social responsibility by emphasizing the shared nature of such responsibility, as well as showing how a current reliance on reputational risks to incentivise more responsible tax behaviour is ill suited to the SME context.

Legal Study Regarding the Responsibilities of Notaries in Providing Social Services in Accordance with the Implementation of their Position

Purpose: This research aims to analyze the juridical aspects related to the responsibility of notaries in providing social services in line with the duties and functions of their position. Theoretical Framework: Notaries have an important role in carrying out various legal transactions involving parties who have various legal interests. Apart from its main task as the party who issues authentic deeds, notaries are also expected to contribute to social services in society. Methods: This research was conducted using normative legal research methods which involve analysis of laws and regulations governing notaries, professional responsibilities and social services. Results: Research results show that notaries in Indonesia have an important role in providing public services and ensuring legal certainty. They not only make official deeds, but also help the community with social services, especially for the less fortunate. Although this task is very meaningful, notaries also have legal responsibilities and risks. They must be careful not to make mistakes in the deed, because they could be held liable either civilly, administratively or criminally. Conclusions: However, notaries also have room to provide free services as a form of social responsibility. In carrying out their duties, notaries must follow legal and ethical rules in order to remain a pillar of public trust in legal matters.

PRAKTIK PERTANIAN PADI MENGGUNAKAN METODE BAGI HASIL DALAM PERSPEKTIF EKONOMI ISLAM

The practice of sharing agricultural products in Majasih Village, Sliyeg District, Indramayu Regency is known as "Sewan Sawah" in Islamic economics this activity is known as muzara'ah or mukhabarah. This profit-sharing practice contains elements of mutual help. Someone who owns land but does not have the opportunity to cultivate his land and on the other hand a cultivator has the ability and opportunity but does not have land to manage, so there needs to be cooperation between the two. The focus of this research is the practice of sharing agricultural produce or "Sewan Sawah" in Majasih Village, Sliyeg District, Indramayu Regency.
 This research method is a qualitative research with a normative approach. The data source for this research is primary data which the researchers obtained by interviewing land owners, sharecroppers and community leaders. For data processing and analysis techniques, namely data analysis by Miles and Huberman, namely data collection, data reduction, data presentation and drawing conclusions. While testing the data using data triangulation techniques and theoretical triangulation. The results of the study show that the practice of sharing agricultural products implemented by farming communities in Majasih Village, Sliyeg District, Indramayu Regency, is not contrary to the concept of Islamic economics, even though they make agreements and Karangwangikatan are not carried out in written form, this is influenced by a sense of shared trust and a sense of kinship as a form of social responsibility. In general, the agricultural profit-sharing system applied by the farming community of Majasih Village, Sliyeg District, Indramayu Regency, namely profit-sharing with a ratio of one-half to one-half and one-third to one-third, such a profit-sharing ratio was also practiced at the time of Rasulullah SAW.

Infaq and Shadaqah for Education: Prohibited Fees or Social Responsibility?

This research aims to analyze the relationship between voluntary donations (infaq) and prohibited fees in the Ministry of Education and Culture Regulation No. 44 of 2012, as well as the views of Islamic scholars regarding the position of voluntary donations as a means of financing education. The research method used is a normative approach that utilizes legal and comparative approaches. The research findings indicate that voluntary donations, also known as infaq, shadaqah, or amal jariyah, are considered a prohibited fee under the Ministry of Education and Culture Regulation No. 44 of 2012. However, in practice, these voluntary donations meet the criteria for fees as described in Article 11 of the regulation and are viewed by Islamic scholars as a form of social responsibility in the field of education. It is not permissible for these donations to be binding on the donor in terms of the amount and time of donation.
 Highlights :
 
 This research examines the connection between voluntary donations (infaq) and prohibited fees in education financing under Ministry of Education and Culture Regulation No. 44 of 2012.
 The findings show that although infaq is considered a prohibited fee, it is viewed as a form of social responsibility in education by Islamic scholars.
 It should not be binding on the donor in terms of the amount and time of donation.
 
 Keywords: infaq, shadaqah, voluntary donations, education financing, Islamic scholars.

STRATEGI DINAS SOSIAL KOTA MEDAN DALAM MENERAPKAN KODE ETIK JURNALISTIK PADA POSTINGAN SOSIAL MEDIA (INSTAGRAM)

The Medan City Social Service is one of the Medan city government agencies that uses social media Instagram as a medium for presenting the information they have and reporting to the public. In presenting this information. The Medan City Social Service must pay attention to and implement the form of a journalistic code of ethics in Instagram posts as a form of social responsibility and professionalism. Some of the ethical codes that are considered are presenting true and accurate information, reflecting fairness, maintaining privacy rights, protecting copyrights, maintaining objectivity in presenting them and having respect for related parties. The research method used in writing this journal article is a descriptive qualitative research method by producing research related to how the Medan City Social Service has a strategy in implementing the Journalistic Code of Ethics on their Instagram posts.

Corporate social responsibility and technological perspectives in healthcare: An exploratory analysis of the evolution of the anti‐corruption system through multiple case studies

AbstractCorruption is one of the main variables to be considered in corporate social responsibility (CSR) to guarantee the well‐being of society in the long term. Information technology (IT) is able to reduce this phenomenon of corruption. However, no practical studies highlight the real effect on health organisations. This study ascertains the impact of a pilot project to prevent corruption and the introduction of new dedicated technologies in the healthcare organisation. It uses the association of institutional theory, information and communications technology (ICT), and new technologies to cover the gap and highlight the effect of an anti‐corruption pilot project of International Transparency Italia in the healthcare sector. A longitudinal approach‐based interventionist approach, coding of semi‐structured open interviews and corporate anti‐corruption plans using AltasIT from the 13 Health Organisations that joined the pilot project over a long term reveals that a positive effect spreads by mimetic approach within organisations. The study has detected open‐access databases, changes in personnel and procurement management approach, information dissemination, citizen involvement and whistleblowing support change through technologies. More specifically, it examines the evolution of the anti‐corruption system and the stakeholders' perceptions in healthcare organisations as a new form of social responsibility. To the best of our knowledge, this study is the only one that applies this perspective to the analysis of the anti‐corruption process through CSR currently underway in healthcare institutions worldwide.

Akuntabilitas Keuangan Pada Amal Usaha Muhammadiyah: Sebuah Pendekatan Kualitatif

This study aims to reveal how the Muhammadiyah organization which has many Amal Usaha Muhammadiyah (AUM) reports its financial accountability. This study uses a qualitative descriptive approach in describing how accountability is in AUM. The informant of this research is the top management of AUM in Malang City. The results of this study indicate that accountability in AUM is based on the motto amar ma'ruf nahi munkar which is internalized within the management. In addition, the values of tajdid and ta'awun also form an accountable spirit in the management. Accountability for AUM is not only a form of social responsibility but there are elements of worship, trust, and devotion to Allah SWT. The contribution of this research is to contribute to the meaning of accountability which is based on the values of Muhammadiyah's struggle, which so far has been able to form an accountable of AUM management.

Social responsibility of universities in the face of the Coronavirus crisis

The spread and continuation of the Corona virus has faced the people and the government with hard and terrible days. During this period, irreparable damages and losses were imposed on the country. In this regard, universities, as a scientific and popular institution, play a leading, guiding, informing and facilitating role in the occurrence of crises alongside governments, and they perform their duties in the form of social responsibility. The main purpose of this study was to investigate the social responsibility of universities in times of crisis, especially the Corona crisis in order to explain the dimensions of social responsibility, indicators and measures, and examine and analyze sample' activities selected from Iranian universities. A qualitative method was chosen for the present exploratory research. The data collection tool in the present study was library studies, reviewing the websites of universities. In order to validate and reduce the data, two steps were used from the perspective of 15 faculty members and expert, and data on 15 universities. The findings showed that each of the universities had different functions in terms of the dimensions and elements of social responsibility, and knowing these dimensions and comparing the functions of each of them can open the way for the basic actions and orientations of the universities. The dimensions comprised: educational dimension (including student activities, communication activities and educational activities), cognitive dimension (including innovative plans in the production of products suitable for the Corona crisis, research activities and the production of science and knowledge enhancement) the legal dimension (including the establishment of laws appropriate to the conditions of the Covid-19 crisis), the humanitarian dimension (including the support of the affected groups and cooperation with other centers in the fight against Covid-19), the ethical dimension (including the provision of information and attention to the beneficiaries) and the informing dimension (including raising awareness and providing information in the field of prevention, control and management of the Corona virus.

Public-private partnership as a new form of social responsibility and a mechanism of decentralization of public administration

The need to attract resources to socially significant infrastructure facilities, decentralize authority, market orientation of public services, efficiency and competition requires the search for a combination of opportunities for cooperation between the public and private sectors. A public-private partnership has become one of the modern approaches to the implementation of socially important projects. The study identified the degree of impact of the partnership between the state and business, as a mechanism of decentralization of public administration, on the factors of social responsibility. The methodological approach involved the analysis of the existing research on social responsibility of public-private partnership by identifying and comparing key factors of social responsibility; determination of variables that describe them, and conducting econometric analysis of established variables. It is proved that in addition to overcoming the budget deficit, contributing to economic performance, public-private partnership involves social responsibility. The activity of public-private partnerships (private investment in infrastructure projects) is found to have impact on innovation, the environment, health care, the rule of law, and unemployment rates. There is a need to conduct further research with an expanded number of countries and factors that describe social responsibility of public-private partnership.

Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting

This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management.

PHENOMENOLOGY STUDY OF CORPORATE ENVIRONMENTAL RESPONSIBILITY: A FORM OF CORPORATE SOCIAL RESPONSIBILITY BY PT AMERTA INDAH OTSUKA KEJAYAN

This research is conducted to find deeper meaning regarding the implementation of CSR for the environment carried out by PT Amerta Indah Otsuka (Pocari Sweat) Kejayan. This research is non-positivistic research that leads to an interpretive paradigm with a transcendental phenomenological approach. This approach can explore the meaning of people who already have experience with CSR implementation of PT Amerta Indah Otsuka (AIO) Kejayan. The results show that this company’s CSR in the form of the environment are village greening, nursery rooms, making Biopore holes, conservation of water catchment areas, revitalizing the Bangil City square, revitalizing the Malabar City forest, and the cleanest hamlet and city forest competition. The realization of the CSR program is carried out based on existing needs and problems so that the company can open-heartedly assist in the form of social responsibility. Suggestions for future researchers are to make a phenomenological study to the public who get and feel the CSR program from the company so that readers can know the benefits and objectives of implementing CSR.

Репрезентация социальной ответственности современной молодежи через практики благотворительной деятельности в Удмуртской Республике

The research featured the role of charity as a youth socialization factor. It was based on the functional approach developed by E. Durkheim, R. K. Merton and T. Parsons, which made it possible to consider charity as a socio-cultural phenomenon that meets important social needs and develops social solidarity. The research involved a quantitative online study. The respondents believe that charity events often fail due to the lack of publicity. Young people tend to be involved in charity activities organized by business structures. Their social activity is fuelled by their focus on getting good education, choosing career path, understanding their place in the world, etc. On the one hand, young people do not have the necessary experience and skills. On the other hand, they strive for independence of mind and action. The market society promotes the ideas of material well-being, personal gain, and competition. The task of the state, business, and family is to teach young people to combine material orientations and spiritual values. Charity as a form of social responsibility is a good way to resolve this contradiction.

Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting

This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management

Old proverbs for a future sustainable development: An environmental management perspective

Although the concept of “sustainability” is attributed to Dr. Gro Harlem Brundtland, the principle of inter-generational equity substantiating it is older, at least in the Romanian tradition. This article attempts to take the first steps in looking for the roots of environmental sustainability starting from the traditional wisdom synthesized in proverbs, focusing on the sustainable environmental management. For this purpose, the universal and international principles of environmental law, which are interconnected to the concepts of environmental management (responsibility for protecting the environment) and scientific management in general (functions of the management, decision theory) are used as the backbone of a taxonomic approach. The concept of managerial responsibility takes in ecology the form of individual, group and collective responsibility for the decisions and actions related to the protection of the environment, and also the form of social responsibility. This study continues previous researches of the authors, opening the way to other trans- and interdisciplinary studies. Its main limitation (to Romanian proverbs) gives a possible direction for further research.

Sustainable Development of Papalele’s Household from Environmental Issue

Papalele is a group of people who are routine sellers activity. They have been known to the people of Ambon Maluku City, as tough sellers since the past. The term papalele is addressed to them, more because of their local identity. Therefore, this paper wants to show that the papalele struggle to meet the demands of household economic life and the distribution of household duties for family members is inevitable. Increasing various needs of household economy, but household economy still survive. Therefore, to answer the purpose of this paper, the research method used is a qualitative approach and the type of case study research. The results of this discussion indicate that the simple daily life of the papalele seems to help explain the strength of the struggle of live. When energy and time are fully devoted to the interests of the family, at least it has formed their character to maintain the existence of the family as a form of social responsibility.

Emergence of corporate political activities in the guise of social responsibility: dispatches from a developing economy

PurposeThe objective of this paper is to investigate the emergence of corporate political activities (CPAs) in the form of social responsibility in the banking sector in Bangladesh. The use of institutional logics allows the authors to explore not only the motivations underlying this sudden shift in corporate approach towards corporate social reporting (CSR) disclosure but also to investigate whether a logical plurality exists in this new approach.Design/methodology/approachThe analysis is based on 21 in-depth interviews with policymakers, regulatory bodies and top management and members of boards of directors in the banking sector.FindingsThe findings of this study are both consistent with and different to those of Uddin et al. (2018). While their findings show that Bangladeshi companies engage in CSR activities primarily to demonstrate their allegiance with the ruling political regime driven by notions of traditionalism, this study’s findings show the existence of a logical pluralism across industries in the manner they engage with CSR activities and disclosures. In addition to the dominant market logic, the authors also find the co-existence of community and family logics shaping the nature of CSR disclosures made by banking companies in Bangladesh.Originality/valueThe authors contribute to the accounting and management literature by providing first-hand evidence of the motivations underlying the emergence of CPAs in the context of a developing country. The adoption of an alternative theoretical framework allows the authors to identify the multiple logics that dictate corporate attitude towards CSR engagement and disclosure.