The Meaning of Corporate Social Responsibility (CSR): A Phenomenological Study in PT. Sejahtera Usaha Bersama Jombang

David Amrulloh, Sulastri Sulastri, Rizky Firmansyah

Abstract


This study aims to uncover the meaning of Corporate Social Responsibility (CSR) from the point of view of the management of PT. UB in-depth and comprehensively. The concept of CSR contained in the UUPM and UUPT will be seen in PT. Sejahtera Usaha Bersama Jombang, as a private company that is engaged in industry, especially plywood. This research uses Husserl's data analysis techniques, with epoche stages, phenomenological reduction, imagination variations, synthesis of meaning, and essence. Data collection in this study uses the method of observation, interviews, and documentation. The results found two perspectives on the meaning of CSR at PT. SUB Jombang. First, CSR is defined as an obligation that is in the form of compliance with regulations. Second, CSR is interpreted as awareness, that is the awareness of the company growing and developing in the midst of the community environment, and CSR as a charity and almsgiving.

Full Text:

PDF

References


Gudono. 2014. Teori Organisasi. Yogyakarta: BPFE.

Hadi, Nor. 2010. Corporate Social Responsibility. Yogyakarta: Graha Ilmu.

Hadya, Rizka., Susanto, Romi. 2018. Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2). 149-160.

Kusumastuti, R. D. (2008). Pengaruh Pengalaman, Komitmen Profesional, Etika Organisasi, dan Gender terhadap Pengambilan Keputusan Etis Auditor. Skripsi Fakultas Ekonomi Dan Ilmu Sosial Univeristas Islam Negeri Syarif Hidayatullah.

Narsa, Made, I & Irwanto. 2014. Implementasi Tanggung Jawab Sosial PT. Petrokimia Gresik pada Masyarakat Lokal: apa kata mereka?

Oktarizal. M. A. 2014. “Makna dan Bentuk Corporate Social Responsibility bagi Manajemen Pabrik Gula PT Kebon Agung (Malang Jawa Timur)†Jurnal Aplikasi Manajemen, 12 (1). 22-23.

Rasyid, A. dkk. 2015.†Komunikasi dalam CSR Perusahaan: Pemberdayaan

Rejeki, Sri. 2012. Teori Institutional (institutionalism) http://srirejekiblog-oke.blogspot.com/2012/01/akuntansi-manajemen.html diakses 23 Desember 2018

Rismawati. 2015. “Memaknai Program Corporate Social Responsibility: suatu Kajian Proses Tranformasi Sosial Berbasis Kearifan Lokanlâ€. Jurnal Akuntansi Multyparadigma, 6 (2). 245-253.

Sudiana, nana, 2015. Pentingnya csr bagi perusahaan https://www.kompasiana.com/nsudiana/pentingnya-csr-bagi-perusahaan-5500c1698133115318fa7c6b diakses 13 maret 2018

Susanto, A.B. 2008. Reputation-Driven Corporate Social Responsibility, Pendekatan Strategic Managemen dalam CSR. Jakarta: Erlangga.

Undang-Undang Nomer 40 Tahun 2007 tentang Perseroan Terbatas, (Online). (http://www.ojk.go.id/sustainable.finance/id/peraturan/undangundang/Pages/Undang-Undang-No.-40-tahun-2007-tentang-PerseroanTerbatas.aspx), diakses 26 Mei 2018.

Undang-Undang Nomor 23 Tahun 1997tentang Pengolahan Lingkungan Hidup, (Online).(http://www.ojk.go.id/sustainable.finance/id/peraturan/undangundang/Pages/Undang-Undang-No.-25-Tahun-2007-tentang.PenanamanModal.aspx), diakses 26 Mei 2018.

Undang-Undang Nomor 25 Tahun 2007 tentang Penanaman Modal, (Online). (http://www.ojk.go.id/sustainable.finance/id/peraturan/undangundang/Pages/Undang-Undang-No.-25-Tahun-2007-tentang-PenanamanModal.aspx), diakses 26 Mei 2018.

Universitas Negri Malang. 2017. Pedoman Penulisan Karya Ilmiah: Skripsi, Tesis, Disertasi, Artikel, Makalah, Tugas Akhir, Laporan Penelitian, Malang: Universitas Negeri Malang.




DOI: https://doi.org/10.32535/ijafap.v3i2.833

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 David Amrulloh, Sulastri Sulastri, Rizky Firmansyah

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal of Accounting and Finance in Asia Pacific (IJAFAP)

ISSN 2684-9763 (Print) | ISSN 2655-6502 (Online)

DOI Prefix: 10.32535 by CrossRef

Published by AIBPM Publisher

JL. Kahuripan No. 9, Hotel Sahid Montana, Malang, Indonesia

Email: adm.ijafap@gmail.com

Phone: +62 341 366222

Website: https://ejournal.aibpmjournals.com/index.php/IJAFAP

Governed by

Association of International Business and Professional Management

Email: admin@aibpm.org

Website: https://www.aibpm.org/

Indexed by

SINTA Garuda Google Scholar Dimensions Scilit ROAD Crossref Copernicus

Licensing Information

Creative Commons License
International Journal of Accounting and Finance in Asia Pacific (IJAFAP) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Visitor Statistics

Flag Counter

Web Analytics

View IJAFAP Stats