Pengungkapan Corporate Social Responsibility pada PT Sekar Bumi, Tbk
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Maulana, Rachma Ayu Azzahra
Subject
657 - ACCOUNTING
Datestamp
2023-12-12 06:59:12
Abstract :
This study aims to determine the general understanding related to CSR and how it affects its application to the company PT Sekar Bumi Tbk. Data collection was carried out through an interview process with the informant, one of the company's supervisors. This study uses a descriptive qualitative approach. This study uses the Triple Bottom Theory and Corporate Social Responsibility (CSR) as a basis. This study indicates that both the informants and PT Sekar Bumi Tbk have a general understanding of CSR and the effects felt after its implementation. The components analyzed are the general understanding regarding TBL-based CSR, the implementation of TBL-based CSR in companies, the effect of CSR implementation on company financial reports, and costs incurred, and reporting used after CSR implementation in companies. The results of this study concluded that companies have understood CSR both in general and in detail, and the implementation of CSR in companies has a positive influence on company operations. Other results state that the costs used when carrying out CSR activities are still reported in a simple manner and a sustainability report has been reported, although they have not been described in detail and conformed to the GRI Standards. Keywords: Environmental Accounting; GRI Standards; Manufacturing company in the field of frozen food; Corporate Social Responsibility (CSR); Triple Bottom Line Theory
This study aims to determine the general understanding related to CSR and how it affects its application to the company PT Sekar Bumi Tbk. Data collection was carried out through an interview process with the informant, one of the company's supervisors. This study uses a descriptive qualitative approach. This study uses the Triple Bottom Theory and Corporate Social Responsibility (CSR) as a basis. This study indicates that both the informants and PT Sekar Bumi Tbk have a general understanding of CSR and the effects felt after its implementation. The components analyzed are the general understanding regarding TBL-based CSR, the implementation of TBL-based CSR in companies, the effect of CSR implementation on company financial reports, and costs incurred, and reporting used after CSR implementation in companies. The results of this study concluded that companies have understood CSR both in general and in detail, and the implementation of CSR in companies has a positive influence on company operations. Other results state that the costs used when carrying out CSR activities are still reported in a simple manner and a sustainability report has been reported, although they have not been described in detail and conformed to the GRI Standards. Keywords: Environmental Accounting; GRI Standards; Manufacturing company in the field of frozen food; Corporate Social Responsibility (CSR); Triple Bottom Line Theory
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