UNDERSTANDING CORPORATE SOCIAL RESPONSIBILITY FROM STUDENTS PERSPECTIVE

Penulis

  • Yopi Yudha Utama Institut Agama Islam Negeri Kediri

DOI:

https://doi.org/10.31000/competitive.v6i1.4391

Abstrak

Corporate Social Responsibility (CSR) merupakan program yang harus dijalankan oleh perusahaan. Prinsip ekonomi, sosial dan lingkungan harus berjalan beriringan. Hal ini berguna untuk proses keberlanjutan dalam sebuah bisnis. Tidak hanya untuk dunia bisnis, tetapi juga untuk keberlanjutan sosial dan lingkungan. Kemudian, tidak hanya pebisnis saja yang harus tahu tentang CSR, setidaknya mahasiswa juga tahu tentang CSR sebagai ilmu. Hal ini dikarenakan sebagian dari mereka mungkin ingin menjadi wirausaha nantinya, sehingga tujuan dari penelitian ini adalah untuk mengetahui CSR dari sudut pandang mahasiswa. Penelitian ini memiliki paradigma interpretif dan termasuk dalam penelitian kualitatif ini. Penelitian ini menggunakan teknik angket untuk pengumpulan data. Objek penelitian ini adalah beberapa mahasiswa Fakultas Ekonomi dan Bisnis Islam Perguruan Tinggi Islam di kota Kediri. Hasilnya sebagian besar dari mereka mengetahui cukup baik tentang Corporate Social Responsibility (CSR), dan setuju bahwa aspek sosial dan lingkungan suatu perusahaan tidak dapat dipisahkan dari aspek ekonominya.

Referensi

Abu Bakar, A. S., & Ameer, R. (2011). Readability of corporate social responsibility communication in Malaysia. Corporate Social Responsibility and Environmental Management, 18(1), 50-60.

Ambadar, J. (2008). CSR Dalam Praktik di Indonesia. Jakarta: PT. Elex Media Komputindo.

Astri, H. (2012). Pemanfaatan Corporate Social responsibility (CSR) Bagi Peningkatan Kualitas Hidup Manusia Indonesia. Aspirasi, 3(2), 151-165.

Burrel, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis: Elements of The Sociology of Corporate Life. London: Heinemann Educational Books.

Darmayasa, I. N., & Aneswari, Y. R. (2015). Paradigma Interpretif Pada Penelitian Akuntansi Indonesia. Jurnal Akuntansi Multiparadigma, 6(3), 350-361.

Elkington, J. (1997). Cannibals with Forks: The triple bottom line of 21th century business. Oxford: Capstone Publishing Ltd.

Guo, Y., & Yang, D. C. (2014). Sustainability Accounting Reporting: A Survey on 30 U.S. Dow-Jones Companies. International Journal of Accounting and Taxation, 2(3).

Kiroyan, N. (2006). Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR). Adakah kaitan di Antara Keduanya? Economics Business Accounting Review, III, 45-48.

Lindawati, A. S., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder Dan Legitimacy GAP Dalam Meningkatkan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 6(1), 157-174.

Santoso, S. (2016). Konsep Corporate Social Responsibility Dalam Perspektif Konvensional dan Fiqh Sosial. Ahkam, 4(1), 81-104.

Schaltegger, S., & Burrit, R. L. (2010). Sustainability Accounting for Companies: Catchphrase or Decision Support for Business Leaders? Journal of World Business, 45, 375-384.

Singh, K., & Misra, M. (2021). Linking Corporate Social Responsibility (CSR) and Organizational Performance: the moderating effect of corporate reputation. European Research on Management and Business Economics, 27, 1-10.

Smythe, K. R. (2014). An Historian's Critique of Sustainability. Culture Unbound: Journal of Current Cultural Research, 6(5), 913-929.

Tania, S. (2012). Corporate Social Responsibility di Indonesia: Prinsip dan Aplikasi. Yogyakarta: FISIPOL UGM.

Triyuwono, I. (2013). (Makrifat) Metode Penelitian Kualitatif (dan Kuantitatif) Untuk Pengembangan Disiplin Akuntansi. Simposium Nasional Akuntansi, 1-15.

Utama, Y. Y. (2019). Definsi Akuntansi Dalam Bingkai Maqoshid Syariah. ISTITHMAR: Journal of Islamic Economic Development, 3(2), 229-242.

Van Beurden, P., & Gossling, T. (2008). The worth of values - A literatur review on the relation between corporate social and financial performance. Journal of Business Ethics, 82(2), 407-424.

Werastuti, D. N. (2017). Konsep Corporate Social Responsibility Berbasis Catur Purusa Artha. Jurnal Akuntansi Multiparadigma, 8(2), 319-335.

Wibisono, Y. (2007). Membedah Konsep & Aplikasi CSR. Gresik: Fasco Publishing.

Unduhan

Diterbitkan

2022-01-19

Terbitan

Vol 6 No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.