Implementation Of CSR Research Articles

Implementation Of Corporate Social Responsibility In Indonesia In The Perspective Of Legal Theory

Corporate Social Responsibility has been regulated in Law No. 25 of 2007 on investment and Law No. 40 of 2007 on limited liability companies, but in practice it still causes many problems. The first problem is that the regulation does not regulate in detail the implementation of CSR. The second problem is the lack of clarity of the rules and mechanisms for monitoring the implementation of CSR itself. The results of this study indicate that the approach of reflexive legal theory can answer these problems, CSR can be required by the government to every corporation because CSR grows and develops in accordance with the development of business and market reactions, then the rules and mechanisms of supervision by requiring corporations to make reports to the public called social reporting (Social Reporting).

IMPLEMENTATION MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INCREASING SOCIAL CAPITAL ON PT JEMARI KARYA MANDIRI

Social capital is a set of informal values ​​or norms that are shared among members of a community group that are interrelated. A good measurement of social capital is when there is an agreement between the two parties, both the vision and goals of the organization have in common. Corporate Social Responsibility can be implemented through alternative models that can increase the social capital of the community, both from the economic, social, and cultural aspects in a sustainable manner. The purpose of this research is to determine the relationship between CSR implementation and increasing social capital of the community around the PT Jemari Karya Mandiri mine, as well as to find out the CSR implementation model of PT JKM in increasing the social capital of the community around the mine. The results of the study indicate that the implementation of the CSR model carried out by PT JKM is categorized as social capital because of one of the company's successes in business sustainability. Business sustainability can be seen from the organization's internal and external parties. The implementation of CSR which is categorized as social capital is when the company can convince the community that with the establishment of the company it can contribute to the community. A good measurement of social capital is when there is an agreement between the two parties, both the vision and goals of the organization have in common.

Involvement of NASSCOM Foundation in Implementation of CSR Activities

Purpose: NGOs are non-governmental organizations that work for society and are therefore well aware of society's problems and areas for change. Many NGOs operate on a variety of societal issues. As a result of their enormous advantage in reaching the needy, non-governmental organisations (NGOs) and community organizations play a critical role in the establishment of a healthy and better environment in developing countries under the corporate social obligation model. Methodology: The current study relied on secondary data. The study's conclusions give a concept for CSR operations as well as an evaluation of how the NASSCOM foundation meets its promises to all stakeholders, including specific activities, programmers, and initiatives. The analysis focuses on the foundation's CSR implementation to define the business's target area. Findings: The analytical framework provided an overview of NASSCOM foundations CSR programmes, including scope for debates on emerging themes in development, efficient techniques, and scalable models for long-term impacts. Practical implication: This study relies entirely on secondary data because no primary data were obtained from any source. The complete range of contributions to social transformation was assembled using secondary data from a variety of sources, and there is no information on how much corporate influence over the content of CSR reports exists. The research piece is based on a few cases of NGO-Corporate partnership, from which no broad conclusions can be derived. It's even more difficult to quantify the success rate of CSR-related activities for each project because different publicly financed programmes can take different approaches to tackle societal issues. Originality/ Value: By using this research model, we can deduce that the NASSCOM foundation needs to create action platforms that promote discourse throughout the IT-BPM sector and encourage the sharing of best practices on diverse methods to create a roadmap for an inclusive India. Type of Paper: Case Study.

EXTERNAL, INTERNAL AND CONTINGENT FACTORS IN THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA

This study examines external, internal factors, and contingency factors. The novelty of this research is in adding a contingency factor as mediation between internal and external factors on Corporate Social Responsibility. The stakeholder theory, the contingency theory, and the theory of sustainability are used as the basis for testing the framework for internal, external and contingent factors as novelties that have not been tested in various models of CSR implementation before. The number of samples totals as many as 168 companies selected using a purposive sampling technique in industrial areas in five major cities in Indonesia, namely, Jakarta, Surabaya, Medan, Makassar and Balikpapan. The research was conducted from October 11, 2021 to February 25, 2022. The respondents of this study were managers or personnel who run CSR activity programs in each company. Respondents’ answers were received by sending questionnaires through email, Google form applications, and WhatsApp. Testing research data with path analysis proves that these three factors are significant in strengthening the implementation of CSR for companies. The path analysis test value of the three factors shows that external factors have a stronger influence on the company’s CSR implementation. Thus, this finding proves that stakeholders play an important role in providing pressure to strengthen CSR implementation and agrees with the theory of sustainability.

CORPORATE SOCIAL RESPONSIBILITY BY FOREIGN DIRECT INVESTMENT IN BLOCK PASE UPSTREAM OIL AND GAS SECTOR, EAST ACEH REGENCY, INDONESIA

This article explains the regulation of CSR and what factors support and hinder the implementation of CSR in foreign direct investment in the upstream oil and gas sector in the Pase Block, East Aceh. The result shows that the implementation of CSR in the Pase Block was not in accordance with Law on Governing Aceh number. 11/ 2006, Qanun Aceh No. 5/2018 on investment, Qanun Aceh Timur Number 12/ 2016 on CSR, Government Regulaiton number 65/ 2016 on the guideline for CSR and ISO 26000, as well as Production Sharing Contract between parties. The company has not implemented CSR in accordance with the laws and regulations due to the lack of commitment of TPI to implement CSR. As a result, the CSR has not positively impacted the economic growth of the community and the environment around the company.

EFL Students’ Attitude toward Collaborative Strategic Reading in Reading Classroom

Focusing on attitude toward teaching strategies and promoting collaboration in teaching reading have been widely acknowledged to have impact on students’ achievement and attitude. This study explores the students’ attitude toward the implementation of CSR. Conducted under qualitative research design, this study involved 21 high school students who were classified into low- and high-achievers. To collect the data, the study administered a set of instruments: questionnaire, and interview. The data from the questionnaire were analysed by determining the means of the items and percentages of the students’ responses, and the interview data were analysed qualitatively. The findings from questionnaire and interview were in line with the students’ reading performance in which the high achievers gave more “agree” responses. They believed that CSR helped them develop their reading comprehension in terms of determining main idea, and increasing vocabularies. However, for the low achieving group, the only effect of CSR was the acknowledgement of its contribution to their increase in vocabulary. The study offers recommendations for teaching practice as well as for further research.

Corporate Diplomacy as Strategy for Facing Corporate Social Responsibility Polemic by Palm Oil Corporates in Indonesia

Recently, Indonesia has experienced a rapid expansion in oil palm plantations. About 4,783 villages depend on the palm oil industry for their daily living. This study determines the various polemics in the implementation of CSR by palm oil companies in Indonesia. The authors have used a descriptive qualitative approach and collected data through a literature study. They analyzed two palm oil companies that claimed to implement CSR programs and tested them against the three basic CSR principles – sustainability, transparency, and accountability. The collected data were analyzed based on the literature studies. The results indicated that none of the companies met the basic principles of CSR. Therefore, this study offers the implementation of corporate diplomacy as an alternative strategy for palm oil companies in realizing a more targeted CSR program. This type of diplomacy will focus heavily on the company’s role in communicating with community groups or farmers around the company, so the approach applied is bottom-up. The study shows that corporate diplomacy can be a new alternative for companies to implement CSR programs based on the basic principles of CSR and are more effective and on target.
 Keywords: corporate diplomacy, polemic, corporate social responsibility, palm oil corporates

ANALISIS CORPORATE SOCIAL RESPONSIBILITY SEBELUM DAN SELAMA PANDEMI COVID-19 SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI INDONESIA

The Indonesian government has designated the Corona Virus (Covid-19) outbreak as a national disaster in 2020 and is still ongoing until mid-2021. The pandemic has had a negative impact on the financial performance of companies that have been hit. On the other hand, the company is obliged to carry out corporate social responsibility (CSR) with poor financial performance conditions. Companies are faced with the decision to reduce the budget for csr implementation or implement CSR more actively to the community. The purpose of this study is to analyze the disclosure and ratio of CSR contributions before and during the Covid-19 pandemic and test the effect of disclosure and the ratio of CSR contributions to company value during the Covid-19 pandemic. The population in this study used companies permine listed on the Indonesia Stock Exchange in 2019 and 2020. The taking of sample used purposive sampling technique so that it was obtained by 13 companies as sample. The data analysis methods used are paired sample t-test and multiple regression. The results show that there is no difference in the disclosure and ratio of CSR contributions before and during the Covid-19 pandemic. This makes it clear that the company continues to carry out CSR even though its financial performance is not good. In addition, the disclosure and ratio of CSR contributions during the Covid-19 pandemic has no effect on the value of the company. This shows that investors do not pay much attention to csr activities carried out by the company during the Covid-19 pandemic. This research practically contributes to the literature by suggesting that companies continue to carry out CSR as a form of responsibility for the impact resulting from company operations to be able to help reduce social problems.

Implementasi Corporate Social Responsibility pada Perusahaan PT. Perkebunan Nusantara III

Implementation of Corporate Social Responsibility of PT. Perkebunan Nusantara III. Corporate Social Responsibility is the obligation of companies or the business world to make real contributions in achieving optimal business strategy by paying attention to social issues that exist in society and paying attention to the social conditions of the community where the company is located through the provision of CSR assistance. According to Law No.40 of 2007 on Limited Liability Companies, article 74 paragraph (1), companies are obliged to carry out social responsibility. This study aims to determine the implementation of CSR carried out by PTPN III Kebun Rantauprapat, as well as the company's strategy in addressing the regulations regarding social responsibility as stipulated in the law No.40 of 2007. Primary data were obtained from key informants and analyzed using descriptive qualitative methods. Research shows that PTPN III Kebun Rantauprapat has carried out its social responsibility obligations by providing assistance every year to stakeholders. CSR program implementation is implemented through socio-economic and environmental programs. The CSR program implemented by PTPN III has also complied with the regulations related to the implementation of social responsibility. The implementation of CSR is in accordance with the general guidelines as stipulated by the aforementioned the Law Regulation. PTPN III Kebun Rantauprapat should maintain and improve CSR programs for stakeholders, carry out programs that are beneficial to the community, develop productive CSR activities for stakeholders and increase activities that support a sustainable economy.

Impact of corporate social responsibility on corporate sector

This paper gives a view on how companies enriched the brand Value, different innovations, and being competitive in the market through CSR. Corporate social responsibility is the main concept in the present business, especially in the corporate sector.CSR gained great importance because of the growing interest of people on social and environmental factors. Many companies have changed their working pattern by implementing corporate social responsibility. India is the first country that follows CSR legally and made a regulation in the constitution under the company’s act 2013. The government also initiates employee involvement,the contribution of companies for the promotion of CSR. Implementation of CSR in the corporate sector has witnessed remarkable changes towards social and economic factors. Even with the Globalization of the Indian Economy, CSR practices are evolving faster in India by Balancing economic, social, and environmental imperatives.

Do owner-manager demographics in SMEs matter for corporate social responsibility?

Research background: According to the EU agenda, CSR should be considered an integral element of the current organizational strategy, including SMEs. While the debate continues about the optimal approach for successful CSR adaptation in SME, yet there is a need to shed light on the impact of owner-manager?s demographics on CSR practices. Purpose of the article: The paper aims to examine whether owner-manager?s demographics (age, gender, education) matter for the implementation of CSR or not. Methods: The study is based on a questionnaire filled in by owner-managers of SMEs operating in Czechia (454) and Slovakia (368). Factor analysis and nonparametric methods are used to test the hypotheses. Findings & value added: This study shows that the relationships between CSR and owner-manager?s demographics are not alike between Slovakia and Czechia. Compared to owners, the evidence shows that the Czech managers are more oriented toward the CSR practices, while in Slovakia there is no difference. Such finding can be explained by Hofstede culture difference. In addition, analysis demonstrates that female Slovaks are more oriented to CSR than men, while it is not true in Czechia. Moreover, Czech individuals who graduated in the same field as their business are more oriented to the CSR, whereas in Slovakia this is not. In addition, young and old Slovak entrepreneurs are more oriented to the CSR than those 35-55 years old, manifesting a U-shape type of relationship. The originality of this work is manifested by the fact that it enriches the literature since it is among the first studies to analyze the relationships between owner-manager?s demographics and CSR in the SME segment for Czechia and Slovakia.

Implementasi Program Corporate Social Responsibility PT. Pertamina Terhadap Pemulihan Bisnis UMKM Binaan Akibat Pandemi Covid-19

The pandemic of Covid-19 has become a problem for SMEs in Indonesia. SMEs experience a shortage of labor which causes people to lose income. PT Pertamina through Corporate Social Responsibility offers assistance to tackling the problems faced by SME actors during the pandemic by running partnership and community development program. The goal is to help SMEs to be able to survive and develop their businesses in pandemic situation. This study aims to determine the form, the stages and the performance of PT. Pertamina CSR implementation in the process of recovering the SME businesses causes by the pandemic. The basic research method uses a qualitative descriptive method. The location and informant selection was carried out purposively. Research data obtained from observation, interviews and documentation. The validity of the research using the method and source triangulation technique. The results of the study found that the form of the CSR program implemented by PT. Pertamina from before the pandemic until now has not experienced any changes, namely community development. CSR implementation by PT. Pertamina didn’t find any changes from before and during this pandemic, but what has been done in this pandemic situation is adjustment of activities. The adjustments are intensively carried out by PT. Pertamina in this pandemic is to encourage the digitization of SMEs. CSR Implementation of PT. Pertamina is carried out in four stages, starting from planning, implementation, evaluation and reporting. CSR Performance of PT. Pertamina during the pandemic can be seen through eight CSR performance indicators, namely leadership, aid proportion, transparency and accountability, area coverage, planning and evaluation, stakeholder involvement, sustainability and outcome

Impacts of CSR implementation and channel leadership in a socially responsible supply chain

PurposeCorporate social responsibility (CSR) has now been paid notable attention by a large number of firms. The aim of this paper is to investigate a better way to implement CSR in a socially responsible supply chain with different channel leaderships.Design/methodology/approachStarted from measuring CSR by purely taking consumer surplus into account, a stylized centralized channel and two different decentralized channels are first developed and examined for equilibria in the socially responsible chain. Furthermore, this paper extends to a socially irresponsible supply chain and a broader practice of CSR by simultaneously incorporating environmental externality and consumer surplus into CSR.FindingsWith the analytical studies, several interesting and important results and managerial insights are clearly revealed. For example, but not limited to, it is found that: (1) Compared with the leader, the follower can effectively implement CSR for a better performance in both pure and socially responsible profits in the decentralized channel; (2) undertaking socially responsible concerns does not always mean reducing the economic profit and conversely being socially irresponsible does not always induce an increase in economic profit for the socially responsible member(s); (3) CSR concern level plays a key role in both the pure and socially responsible profit. An increase in CSR concern level clearly increases the socially responsible profit and poses an ambiguous impact on pure profit depending on different channel leaderships: it decreases the centralized channel in pure profit but increases the pure profit with the decentralized channel under certain conditions; and (4) interestingly, the authors find that decentralization can outperform centralization regarding on both pure and socially responsible channel profits by properly implementing CSR concern levels.Practical implicationsThe results derived in this paper provide novel managerial implications to the socially responsible members in terms of pricing decisions, order quantity and CSR practice. In addition, this paper assists the socially responsible supply chain in determining the optimal channel leadership to undertake CSR. That is, decentralization may achieve a better performance than integration under certain market conditions.Originality/valueTo the best of the authors' knowledge, this paper is the first attempt to explore the interactive of the CSR practice and channel leadership in a socially responsible supply chain.

Significant role of Corporate to Reduce Farmers Poverty: A Lesson from Eastern Kalimantan, Indonesia

Abstract CSR implementation in Indonesia is regulated within the Republic of Indonesia Law Number 40 of 2007. Supported by these regulations, the implementation of CSR has the same goal as the agricultural development goal, namely to improve the welfare of the farmers. Among the sustainable development goals which will be collaborated with CSR is the poverty reduction within the agricultural sector. There are many studies on CSR disclosure within the company’s perspective, but an overview of the role of CSR implementation in agriculture in reducing farmer poverty remains limited. To find out the poverty level of farmers before and after receiving CSR assistance is part of the purpose of this study. In addition, this study also wants to prove whether CSR assistance has an impact on reducing the poverty level of farmers. This activity was carried out in East Kutai, East Kalimantan Province with 61 farmers spread over 4 villages which were selected purposively. Identification of poverty levels is based on the Central Bureau of Statistics criteria, index of headcount, index of poverty depth, and index of poverty severity. Meanwhile, to find out the impact of CSR assistance, it’s seen through the difference in poverty levels before and after receiving CSR assistance and is tested statistically. The results indicated that CSR assistance had a significant effect on reducing the poverty rate of farmers, from 16.4% to 5.8%. This finding showed that the implementation of CSR assistance is able to contribute positively in overcoming a very important problem in the agricultural sector, namely reducing farmer poverty.

IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN PAKISTAN: EVIDENCE FROM THE UNITED KINGDOM AND INDIA’S CSR DIRECTIVES

CSR leads to short-term costs that do not drive the business towards the quick economic benefit, but rather it encourages and emphasizes social and environmental change. The objective of this research is to deal with relevant concepts, principles and practices about the effective design and implementation of CSR in Pakistan. This research conducts a comparison of the process of CSR in Pakistan with CSR in India and the U.K. It explores and formulates the process of CSR which can be suitable for the implementation of CSR in Pakistan. Methodology used to conduct this study is doctrinal and qualitative employing exploratory methods. The findings of this paper explore that the 2013 Companies Act offered a history for an Indian version of business sustainability and other excellent possibilities to contribute to a company community connexion that is context-specific and culture-sensitive. The UK firms are making fair attempts to reveal details about their CSR operations. Over the next few years, many of the organizations who are already integrating the CSR reports in their annual results would appreciate that at the end of the year, any socially responsible organization can generate a standout CSR report. Nonetheless, it has been shown that most firms in Pakistan do not comply with these regulations and the responsibility of ensuring that these laws are followed and enforced in their true letter and spirit is assigned to the regulatory organizations responsible for their duties. The analysis of this research provides a theoretical framework that contributes meaningfully in the existing knowledge. Key Words: Corporate social responsibility, Corporate protected areas, non-governmental organizations, Philanthropic activity, Voluntarism.

DISCLOSURE AND IMPLEMENTATION OF CORPORATE SOCIAL RESPONSBILITY (CSR) INDONESIAN SHARIA BANK IN ISLAMIC RELIGIOUS INSTITUTIONS IN BUTON ISLANDS (Case Study at BSI KCP Baubau)

The purpose of this study was to determine the disclosure and supporting factors for the implementation of CSR BSI Baubau Unit at Islamic religious institutions in the Buton Islands. The results of this study found that CSR disclosure at BSI KCP Baubau was mostly carried out by government institutions, namely the Office of the Ministry of Religion and State Madrasah and the supporting factors for CSR implementation were due to the cooperation agreement, the availability of CSR funds, and the establishment of good communication between the BSI KCP Baubau and other institutions. the. The greater the number of civil servant customers who borrow (credit) at BSI KCB Baubau, the greater the disclosure and implementation of CSR funds at the institution concerned in the Buton Islands.
 
 Keyword: Disclosure, Support, Corporate Social Responsibility, Financial Performance.

THEORETICAL PRINCIPLES AND PROSPECTS OF USING MODELS OF FUNCTIONING OF SOCIALLY RESPONSIBLE BUSINESS

The article considers the features, disadvantages and advantages of existing models of socially responsible business. The state of socially responsible business in Ukraine is also analyzed, the main obstacles to development are identified. Based on the results obtained, ways to overcome obstacles and prospects for dissemination are proposed. The main incentives for the implementation of CSR would be the introduction of preferential taxation, reducing administrative pressure on local authorities and providing them with proposals for social development programs in the region. In the context of globalization of the modern market, an increasing number of large enterprises in developed countries are paying attention to issues of socially oriented business. Corporate citizens, along with their core business activities, carry out activities aimed at solving social, environmental and other problems in the community. Corporate social responsibility is beginning to be used as one of the indicators of ensuring the competitiveness of the enterprise. Such changes in the socio-economic environment require a more detailed analysis of the criteria of socially responsible and socially oriented business to build an effective model of operation of the entity. In world practice, there are several models of socially responsible business, due to national and cultural characteristics of doing business. They correspond to three models of corporate governance. These are American, European and Japanese models. These models of CSR are quite common and are based on the cultural traditions of countries, economic and environmental situation. As for Ukrainian enterprises, companies do not perceive CSR as a policy that is integrated into the company's business strategy and is a factor of competitive advantage in the market. To develop CSR, it is necessary to develop a legal framework that would promote these activities, raise awareness of responsible business behavior, introduce CSR courses in university programs and increase the participation of business associations in promoting practices.

Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications

AbstractFor decades, companies found in international protocols and standards an alternative source of normative guidance to operatively implement sustainability policies at an organisational level. The ever‐increasing adoption of these multi‐faceted policies and guidelines co‐occurs with a more proactive and voluntaristic attitude towards CSR implementation by companies. Born as a kind of soft corporate law to reinforce a regulatory answer to sustainability issues, today, CSR due diligence is becoming a central pillar of the transition of the economic system towards a great level of sustainable development. The paper presents the results of an interventionist research carried out by researchers in collaboration with the European Parliament, aimed at developing a normative resolution on the prominent role of CSR due diligence and its accountability. Through the exploration of the different state‐of‐the‐art of European companies on CSR due diligence, findings suggest that there is considerable room for improvement in CSR due diligence that can be reached through a normative intervention. In addition, the paper contributes to the development of the literature on interventionist research carried out by business scholars, focusing on academia‐industry‐institutions relations.

Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah

Abstract: Purpose: To determine the impact of CSR implementation on the Community, the Environment and the Government so that the company can operate in a sustainable manner. The company adheres to the principle of profit orientation but not only that, it includes the company's corporate social responsibility to the community around the company and its environment. Method: This study uses qualitative research methods with the tools of observation, interviews, literature and processing primary and secondary data. This study discusses the role of each stakeholder consisting of the community/environment, companies and the government. Results: From the results of the study, it was found that the implementation of CSR is still not on target so that the community is expected to play an active role in CSR activities to report any deviations in the implementation in the field. Limitations: This study only discusses the impact of CSR implementation from companies engaged in oil palm plantations, it still needs to be investigated from other business fields such as mining,etc. Contribution: Research contributions provide insight and knowledge to the people of Jake Village that companies are obliged to implement CSR and vice versa the company has a responsibility to the community and the environment to maintain harmony for the sustainability of the company's operations. Keywords: 1. CSR 2. Impact of CSR Implementation 3. Stakeholders

Corporate Social Responsibility Practices Assessment Towards Responsible Entrepreneurship for Tabuk City’s Micro Small and Medium Enterprises

This descriptive research aimed to assess analyze and evaluate the implementation of CSR among MSME in Tabuk City All seven indicators indicate mean ratings of ‘great extent’. Among the eleven CSR activities MSME’s are most active in disaster relief assistance activities and are not inclined to support Scientific Researches, Service to Veterans and Senior Citizens, Health Development and Socialized and Low Cost Housing. The extent of implementation of Community research and extension programs of Kalinga State University by its faculty garnered an overall mean of 2.62 which reveals that there is a ‘moderate extent’ of implementation. According to a DTI key person, lack of time, man power, promotion of benefits, incentives and proper coordination are the main problems and challenges encountered by the MSMEs in the implementation of CSR. It is therefore recommended that the College of Business Entrepreneurship and Accountancy should focus more on finding theories and concepts that are appropriate for implementing good and effective CSR by conducting CSR -related researches and the research findings and the theories and concepts formulated should be communicated to the MSMEs through the development of IEC materials and conduct of Training and Seminars. There may be collaborative implementation of CSR programs between Kalinga State University and the MSMEs of which the university may serve as the interceder between the MSME and the community. As an offshoot of the study, a proposed addition to the Research and Extension Agenda of the College of Business Accountancy and Entrepreneurship was crafted and A program proposal that aims to contribute to community development by conducting a series of training/seminars/workshop activities leading to a deeper and meaningful understanding and appreciation of CSR and towards socially responsible MSME’s in Tabuk City Kalinga is formulated.