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"At first, corporate business activity more prioritized for achieving profit for the benefit of corporate itself without care about the benefit of people include community and environment sustainability which are parts of corporate business activity. Now a days, corporate has not only economic responsibility but also social responsibility which related to people and environment aspects. In accordance with the act 40/2007 which proclaimed since August 16th, 2007, Corporate Social Responsibility implementation is an obligation for corporate which has business activity in and/or related to natural resources field. Corporate social responsibility implementationis a strategy to do business activity which can support existence, sustainability and the growth of corporate because corporate will get profit in long term that caused of loyality to corporate."

"Penelitian ini membahas perbandingan mengenai transformasi konsep Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) pada Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas untuk mengetahui mengapa transformasi GCG berjalan dengan baik, sedangkan transformasi CSR mengundang pengujian konstitutional. Putusan Mahkamah Konstitusi Perkara no 53 Tahun 2008 digunakan sebagai bahan analisis teks untuk memperoleh ragam pemaknaan terhadap istilah Tanggung Jawab Sosial dan Lingkungan (TJSL) serta menganalisis kontroversi pemberlakuan TJSL sebagai kewajiban hukum. Keberhasilan transformasi GCG adalah adanya kebijakan nasional serta dukungan terstruktur dan sistemik. CSR berada pada ranah moral etika dan TJSL pada ranah hukum dan kedua-duanya berlaku di Indonesia.

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This research compares the transformation of Corporate Social Responsibility (CSR) and Good Corporate Governance, and explores the factors affecting the transformation of GCG concept to the Indonesian legal system. Questioned was whether the term social and environmental responsibility refers to the internationally known CSR since it has resulted in request for constitutional review. Text analysis of the Constitutional Court Decision Number 53 of 2008 was employed to find the various facets of meanings and provide insight into the issue of CSR as voluntary activities transformed into legally mandatory act. Applying Political Obligation theory reveals that CSR tends to be morally based, hence ‘social and environmental responsibility’ term refers to a set of different criteria based on the Indonesian Constitutional Law, Article 33, paragraph (1),(2),(3)."

"India's increasing population has attracted a host of multinational corporations (MNCs) to enter the country to tap its market. Because of their enthusiasm and the favorable market conditions, these MNCs get carried away and sometimes regulations are flouted. The absence of clear regulations leads to problems when government agencies find fault with MNCs products."

"Reputasi berperan penting dalam pertumbuhan suatu perusahaan. Reputasi baik dapat memberikan berbagai keuntungan terhadap perusahaan. Hal tersebut mendorong banyak perusahaan meningkatkan reputasi baik perusahaan. Studi menunjukkan salah satu cara meningkatkan reputasi perusahaan, yaitu dengan melaksanakan tanggung jawab sosial perusahaan (CSR). Danone-AQUA melaksanakan CSR untuk memenuhi Peraturan Pemerintah sekaligus meningkatkan reputasi perusahaan. Makalah ini membahas mengenai strategi program CSR WASH AQUA Lestari oleh Danone-AQUA dan peran public relations dalam meningkatkan reputasi. Hasil analisis menjukkan Danone-AQUA dalam program WASH menggunakan strategi the citizenship strategy, dan merupakan inisiatif socially responsible business practice, yang dibantu peran public relations dalam meningkatkan reputasi perusahaan, dengan pembuktian berupa penerimaan penghargaan oleh Danone-AQUA.

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Reputation plays an important role in the growth of a corporate. A good reputation can provide various benefits to the corporate. This has encouraged many corporates to improve their good reputation. The study shows that one way to improve a corporate's reputation is by implementing corporate social responsibility (CSR). Danone-AQUA carries out CSR to fulfill government regulations while enhancing the corporate's reputation. This paper discusses the strategy of the WASH AQUA Lestari CSR program by Danone-AQUA and the role of Public Relations in enhancing reputation. The results of the analysis show that Danone-AQUA in the WASH program uses the citizenship strategy, and is a socially responsible business practice initiative, which is assisted by the role of Public Relations in improving the corporate's reputation, with proof in the form of receiving awards by Danone-AQUA."

"Penelitian sebelumnya menyimpulkan bahwa biaya ekuitas tahun sebelumnya mendorong perusahaan meningkatkan pengungkapan Corporate Social Responsibility CSR di tahun berjalan. Setelah mengungkapkan CSR dengan lebih ekstensif di tahun berjalan, perusahaan mendapatkan manfaat adanya penurunan biaya ekuitas di tahun selanjutnya. Penelitian ini bertujuan untuk menguji pengaruh biaya ekuitas tahun sebelumnya terhadap pengungkapan CSR tahun berjalan dan menganalisis pengaruh perubahan pengungkapan CSR tahun berjalan terhadap perubahan biaya ekuitas tahun selanjutnya. Penelitian ini juga menguji pengaruh biaya utang tahun sebelumnya terhadap pengungkapan CSR tahun berjalan dan menganalisis pengaruh perubahan pengungkapan CSR tahun berjalan terhadap perubahan biaya utang tahun selanjutnya. Pengujian hipotesis dilakukan dengan menggunakan regresi data panel dengan sampel perusahaan yang terdaftar di Bursa Efek Indonesia BEI pada tahun 2013-2015. Total sampel berjumlah 834 observasi untuk model biaya ekuitas dan 708 observasi untuk model biaya utang. Hasil penelitian ini menunjukkan bahwa biaya ekuitas tahun sebelumnya berpengaruh positif terhadap pengungkapan CSR sedangkan perubahan pengungkapan CSR justru berpengaruh positif terhadap perubahan biaya ekuitas di tahun selanjutnya. Biaya utang tahun sebelumnya juga berpengaruh positif terhadap pengungkapan CSR di tahun berjalan namun perubahan pengungkapan CSR tahun berjalan tidak berpengaruh terhadap perubahan biaya utang tahun selanjutnya.

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Previous study conclude that previous year cost of equity motivates company to increase current year Corporate Social Responsibility CSR disclosure. After disclosing CSR more extensive in current year, company gets benefit in the form of lower cost of equity in the following year. This study aims to examine the effect of previous year cost of equity on current year CSR disclosure and further analyze the effect of changes in current year CSR disclosure on changes in following year cost of equity. This study also examine the effect of previous year cost of debt on current year CSR disclosure and further analyze the effect of changes in current year CSR disclosure on changes in following year cost of debt. Hypothesis were tested using panel regression analysis with samples consist of listed companies in Indonesia Stock Exchange IDX from 2013 2015 includes 834 firm years for cost of equity model and 708 firm years for cost of debt model. Result of this study shows that previous year cost of equity and cost of debt have positive effect on current year CSR disclosure. However, changes in current year CSR disclosure have positive impact on changes in following year cost of equity and do not significantly affect changes in following year cost of debt."

"Originally, the concept of CSR was come from business ethic values that impose corporation's ethical responsibility to their social dan natural environment. That development of ethical business was part of social consciousness on the degradation of environment as impact of corporation activities. This reality also raised the deep environmental ethic or deep ecology which challenge anthropocentrism economical development and urged ecocentrism development. In Indonesia, this phenomenon was marked by the enactment of Act 4/1982 on environmental management. The constitutional debate on CSR just began when the Indonesian Constitutional court heard and decided the judicial review case of Act 40/2007 on limited liability company which stipulate CSR mandatory law for corporation that have activity in natural resources areas. In its decision, Constitutional Court refused the petition. This means that court affirmed that CSR mandatory law is not contrary to the constitution. However, the legal argumentation of the court was not shifted from economical and environmental perspectives. The constitutional basic of the decision is article 33 (4) concerning national economic principles and article 33 (3) concerning state power on land, water, and natural resources. The constitutional court did not use the human rights concept as the source of CSR mandatory law. "

"Penelitian ini membahas mengenai salah satu model pelaksanaan CSR pada perusahaan di Indonesia yang dilihat dari disiplin ilmu Kesejahteraan Sosial. Urgensi dilakukannya penelitian ini adalah terdapat bentuk nyata yang dilakukan oleh perusahaan yang bekerja sama dengan yayasan dalam meningkatkan kesejahteraan masyarakat dan lingkungan melalui program CSR. Penelitian ini mendeskripsikan salah satu program CSR dari PT. Astra International Tbk yang bekerja sama dengan Yayasan Peduli Lingkungan Semut Merah yaitu program Kampung Berseri Astra (KBA) sebagai upaya pemberdayaan masyarakat berbasis lingkungan di Kampung Rawajati, Jakarta. Tujuan dari penelitian ini adalah untuk mendeskripsikan pelaksanaan program serta faktor-faktor yang mempengaruhi dari pelaksanaan program KBA pada pilar lingkungan di KBA Rawajati. Penelitian ini menggunakan pendekatan kualitatif dengan studi deskriptif. Pengumpulan data dilakukan pada bulan Maret 2022 hingga November 2022 melalui studi literatur dan wawancara mendalam secara langsung terhadap 7 informan yang dipilih dengan teknik purposive sampling. Analisa data yang dilakukan dalam penelitian ini adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan serta verifikasi. Hasil penelitian menunjukkan bahwa pihak CSR Astra International telah melakukan program CSR pada pilar lingkungan berupa pemberdayaan masyarakat seperti pemberian pelatihan, pendampingan, pembinaan masyarakat, serta memberikan fasilitas sarana yang menunjang peningkatan kualitas lingkungan di wilayah KBA Rawajati. Namun, pelaksanaan program tersebut belum dilakukan secara maksimal dikarenakan partisipasi masyarakat tidak dilibatkan dalam tahap perencanaan program sehingga program yang dihasilkan kurang efektif terhadap peningkatan kualitas masyarakat dan lingkungan KBA Rawajati. Faktor pendukung program KBA pada pilar lingkungan di KBA Rawajati meliputi adanya partisipasi aktif dari penggiat kampung dan masyarakat, terdapat dukungan dari mitra program, adanya dukungan penuh dari pemerintah, dan terdapat lingkungan dan infrastruktur yang memadai. Sedangkan, faktor penghambat programnya adalah kurangnya sosialisasi program kepada seluruh masyarakat di KBA Rawajati yang menyebabkan masyarakat menolak keterlibatan dengan program CSR milik Astra, terdapat konflik perbedaan kepentingan antar masyarakat, pandemi COVID-19 sehingga menyebabkan adanya pembatasan aktivitas sosial masyarakat pada lingkungan KBA Rawajati, dan adanya permasalahan terkait pemberian dana dan bantuan program dari pihak Astra. Hasil penelitian ini diharapkan bersumbangsih bagi program studi Ilmu Kesejahteraan Sosial berupa pengayaan mata kuliah Kesejahteraan Sosial dalam Sektor Industri dan intervensi komunitas dan pengembangan masyarakat.

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This study discusses one model of implementing CSR in companies in Indonesia, which is seen from the discipline of Social Welfare. The urgency of conducting this research is that there are concrete forms carried out by companies that work with foundations in improving the welfare of society and the environment through CSR programs. This study describes one of the CSR programs of PT. Astra International Tbk, in collaboration with the Peduli Lingkungan Semut Merah Foundation, namely the Kampung Berseri Astra (KBA) program as an effort to empower environment-based communities in Rawajati Village, Jakarta. The purpose of this research is to describe the implementation of the program and the factors that influence the implementation of the KBA program on the environmental pillar in Rawajati KBA. This research uses a qualitative approach with a descriptive study. Data collection was carried out from March 2022 to November 2022 through a literature study and direct in-depth interviews with 7 informants who were selected using a purposive sampling technique. Data analysis carried out in this study was data collection, data reduction, data presentation, and drawing conclusions and verification. The results of the research show that Astra International's CSR has carried out CSR programs on the environmental pillar in the form of community empowerment such as providing training, mentoring, community development, as well as providing facilities that support environmental quality improvement in the Rawajati KBA area. However, the implementation of the program has not been carried out optimally because community participation was not involved in the program planning stage so that the resulting program was less effective in improving the quality of the community and environment of the Rawajati KBA. The supporting factors of the KBA program in the environmental pillar at Rawajati KBA include active participation from village and community activists, support from program partners, full support from the government, and adequate environment and infrastructure. Meanwhile, the inhibiting factors for the program were the lack of socialization of the program to the entire community at Rawajati KBA which caused the community to refuse involvement with Astra's CSR program, there were conflicts of interest between communities, the COVID-19 pandemic had caused restrictions on community social activities within KBA Rawajati, and there are problems related to the provision of funds and program assistance from Astra. The results of this research are expected to contribute to the Social Welfare Science study program in the form of enrichment of Social Welfare courses in the Industrial Sector and community intervention and community development."

"Perkembangan industri telah menyebabkan terjadinya penurunan daya dukung lingkungan, konflik sosial dan kesenjangan ekonomi. Dunia industri mengembangkan konsep CSR sebagai tanggung jawab terhadap masyarakat. Penelitian ini bertujuan untuk menganalisa penerapan CSR berkelanjutan, mengevaluasi strategi dan merumuskan strategi prioritas progam CSR. Pendekatan penelitiannya menggunakan kuantitatif. Metode penelitiannya menggunakan metode gabungan kuantitatif dan kualitatif. Metode analisis untuk menganalisis data kualitatif menjadi data kuantitatif pada penelitian ini adalah Strength, Weakness, Opportunity, Threat (SWOT). Hasil penelitian didapatkan dua rekomendasi strategi penerapan CSR yaitu strategi pemberdayaan; dan strategi pemberian bantuan secara langsung. Strategi pemberdayaan yaitu: membuka program magang, membuat program CSR pemberdayaan UMKM, peningkatan pengetahuan dan kemampuan, memberikan pelatihan keahlian bersertifikat, memberikan penyuluhan pentingnya perilaku sehat. Sementara strategi pemberian bantuan secara langsung yaitu: memberikan bantuan pada instansi pendidikan, bantuan penyediaan air bersih, Memberikan bantuan berupa material sisa produksi. Perusahaan berkewajiban menerapkan CSR tiga bidang pembangunan berkelanjutan yaitu ekonomi, sosial dan lingkungan.

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Industrial development has caused a decrease in the carrying capacity of the environment, social conflicts, and economic inequality. The industrial world has developed the concept of Corporate Social Responsibility (CSR) as a responsibility to society. This study analyzes the implementation of sustainable CSR, evaluates strategies, and formulates priority strategies for CSR programs. This study uses a quantitative research approach. Furthermore, this study uses a combination of quantitative and qualitative methods. The analytical methods for analyzing qualitative data into quantitative data in this study are the Strength, Weakness, Opportunity, and Threat (SWOT). The study results obtained two recommendations for implementing CSR strategies, namely the empowerment strategy and direct assistance strategies. The empowerment strategies include opening apprenticeship programs, creating MSME empowerment CSR programs, increasing knowledge and skills, providing certified skills training, and providing counseling on the importance of healthy behavior. The strategies for direct assistance include assisting educational institutions, providing clean water, and reusing leftover production materials. In addition, companies must implement CSR in three areas of sustainable development: economic, social, and environmental.

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