Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR
This research focuses on exploring the values in company activities that can be justified as a form or model for implementing corporate social responsibility (CSR). Data collection was carried out through interviews, field observations, and literature studies. While data analysis was carried out using an ethnomethodological approach. This study indicates that incorporating business practices, through the organizational structure model and several CSR strategies and policies reflect the existence of altruistic values , which are a form or model of CSR implementation. This can be seen in an organizational structure with the Town Service Department, External Relations Department, and Environmental, Health, and Safety Department (EHS). Activities and corporate culture that have a holistic dimension are guided by a vision, concern, jointness (in responding to and overcoming problems), and always learning and taking advantage of every accident. The results of this study indicate a meeting point between business interests and socio-environmental interests. There is a process of transforming knowledge of the company's sand culture on the behavior and way of thinking of the company's people.
Carroll, A. B. (1994). Social issues in management research: experts' views, analysis, and commentary. Business & Society, 33(1), 5-29. https://doi.org/10.1177/000765039403300102
Denzin, N. K., & Giardina, M. D. (2009). Qualitative inquiry and social justice: Toward a politics of hope. Left Coast Press.
Elkington, J. (1997). Cannibals with forks: the triple bottom line of twenty-first century business. Capstone.
Etzioni, A., & Surjaman, T. (1992). Dimensi moral menuju ilmu ekonomi baru. PT Remaja Rosdakarya.
Garfinkel, H. (1991). Respecification: Evidence for locally produced, naturally accountable phenomena of order, logic, reason, meaning, method, etc. in and as of the essential haecceity of immortal ordinary society (I)—an announcement of studies. Ethnomethodology and the human sciences, 10-19.
Garriga, E., Melé, D. Corporate Social Responsibility Theories: Mapping the Territory. Journal of Business Ethics 53, 51–71 (2004). https://doi.org/10.1023/B:BUSI.0000039399.90587.34
Goel, M., & Ramanathan, P. E. (2014). Business ethics and Corporate Social Responsibility-Is there a dividing line. Procedia Economics and Finance, 11(1), 49-59..
Gorz, Andre. (2003). Ekologi dan Krisis Kapitalisme, Cetakan Kedua, Penerbit Insist Press, Yogyakarta.
Gray, R., Owen, D., & Adams, C. (1996). Accounting and Accountability, Prentice Hall Europe.
Lepoutre, J., & Heene, A. (2006). Investigating the impact of firm size on small business social responsibility: A critical review. Journal of business ethics, 67(3), 257-273. https://doi.org/10.1007/s10551-006-9183-5
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26(1), 117-127. https://doi.org/10.5465/amr.2001.4011987
Murdifin, I., Pelu, M. F. A., Perdana, A. A. H., Putra, K., Arumbarkah, A. M., Muslim, M., & Rahmah, A. (2019). Environmental disclosure as corporate social responsibility: Evidence from the biggest nickel mining in Indonesia. International Journal of Energy Economics and Policy, 9(1), 115.
Newman, C., Rand, J., Tarp, F., & Trifkovic, N. (2020). Corporate social responsibility in a competitive business environment. The Journal of Development Studies, 1-18. https://doi.org/10.1080/00220388.2019.1694144
Pramukti, A., Haming, M., Nasaruddin, F., & Chalid, L. (2019). Analysis Reporting Disclosure of Corporate Social Responsibility Disclosure of Manufacturing Companies. International Journal of Innovative Science and Research Technology, 4(2), 286-290.
Poloma, M. M. (2007). Sosiologi Kontemporer: PT RajaGrafindo Persada. Prasad, Mousami, et al. (2019). Corporate social responsibility and environmental sustainability: Evidence from India using energy intensity as an indicator of environmental sustainability. IIMB Management Review, 31, 374 -384.
Ritzer, G. (2012). Teori Sosiologi: Dari sosiologi klasik sampai perkembangan terakhir postmodern. Yogyakarta: Pustaka Pelajar, 11, 25.
Sudikin, B. Suranto. 2002. Manajemen Penelitian Tindakan Kelas, Jakarta: Insan Cendikia.
Triyuwono, I. (2000). Posmodernisme: Beberapa Konsep Transedental Tradisi Islam untuk Metodologi Penelitian Akuntansi, Bisnis dan Ekonomi. Short Course Metodologi Penelitian Paradigma Alternatif, 8-9.
Winarto, K., & Rachmawati, D. (2020). Determination Disclosure of Corporate Social Responsibility. ATESTASI: Jurnal Ilmiah Akuntansi, 3(1), 14-27. https://doi.org/10.33096/atestasi.v3i1.387
Zohar, Danah & Marshall, I. (2005). SC: Spiritual Capital, Memberdayakan SQ di Dunia Bisnis, terjemahan, Helmi Mustofa, Penerbit PT Mizan Pustaka, Bandung.
Copyright (c) 2020 ATESTASI : Jurnal Ilmiah Akuntansi
This work is licensed under a Creative Commons Attribution 4.0 International License.