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"Skripsi ini membahas perkembangan konsep, regulasi, dan pelaksanaan regulasi Tanggung Jawab Sosial Perusahaan di Indonesia dan Belanda. Aspek-aspek tersebut akan dianalisa sebagai studi perbandingan regulasi Tanggung Jawab Sosial Perusahaan di kedua negara tersebut. Di akhir skripsi ada kesimpulan-kesimpulan dari analisa tersebut, yang akan menyebutkan kesamaan dan perbedaan dari regulasi Tanggung Jawab Sosial Perusahaan di Indonesia dan Belanda, serta rekomendasi untuk kedua Negara tersebut.

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This undergraduate thesis discusses the development of the concept of Corporate Social Responsibility, the regulations of Corporate Social Responsibility, and also the enforcement of said regulations of Corporate Social Responsibility in Indonesia and the Netherlands. The aforementioned aspects will then be analyzed as a comparative study of the regulations on Corporate Social Responsibility of both countries. At the end of this thesis are the conclusions of the analysis, which state the similarities and differences of the regulations on Corporate Social Responsibility of the countries, and suggestions for Indonesia rsquo s regulations in the future. "

"Skripsi ini membahas tentang penerapan Tanggung Jawab Sosial Lingkungan oleh perusahaan subsidiary di Indonesia dalam rangka memenuhi Pasal 74 UU No. 40 Tahun 2007 Tentang Perseroan Terbatas. Skripsi ini juga melihat Tanggung Jawab Sosial Lingkungan (TJSL) dari kacamata pemerintah Amerika Serikat, Inggris, dan Tiongkok sebagai negara asal dari perusahaan subsidiary yang dibahas, dimana ketiga negara tersebut memiliki pemahaman dan peraturan yang berbeda mengenai Corporate Social Responsibility (CSR). Dalam pembahasannya skripsi ini akan melihat pertentangan peraturan yang dihadapi oleh perusahaan multinasional, dan bagaimana penerapan TJSL di Indonesia di tengah-tengah perbedaan peraturan ini. Selain itu skripsi ini juga akan menelaah mengenai hubungan pemerintah negara asal dengan perusahaan subsidiary yang ada di Indonesia, secara khusus dalam hal CSR. Terakhir pada skripsi ini juga akan dibahas mengenai kesamaan dan perbedaan konsep TJSL dan CSR, serta kelebihan dan kelemahan TJSL di Indonesia. Penulisan ini menggunakan penelitian yuridis normatif.

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This thesis focuses on the implementation of Tanggung Jawab Sosial Lingkungan (TJSL) done by multinational companies in Indonesia to meet the obligation set out in The Law of Republic of Indonesia No. 40 of 2007 Concerning Limited Liability Company. This thesis also recognizes the different interpretation of the concept of Corporate Social Responsibility (CSR) adopted by the United States, United Kingdom, and the People’s Republic of China Government.

This thesis will then analyze how does that different interpretation plays out in the implementation of TJSL done by its subsidiary companies. This thesis will also cover the relationship between home countries and its subsidiary companies in Indonesia. The last issue covered in this thesis will talk about similarity and difference between TJSL and CSR, as well as the strength and weakness of TJSL in Indonesia. The research uses normative judicial study."

"Tujuan penelitian ini adalah untuk mengevaluasi pengaruh pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility/CSR) terhadap nilai perusahaan. Indeks pengungkapan tanggung jawab sosial pada penelitian ini diukur dengan indeks pengungkapan Global Reporting Initiative (GRI) sedangkan nilai perusahaan diukur dengan Price to Book Value. Penelitian ini menggunakan sampel 66 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2007-2009. Variabel kontrol yang digunakan dalam penelitian ini Return On Assets (ROA), financial leverage, rasio lancar dan ukuran perusahaan. Untuk menguji hipotesis, penelitian ini menggunakan model regresi berganda dengan program SPSS versi 16. Hasil pengujian menunjukkan bahwa pengungkapan tanggung jawab sosial, ROA dan financial leverage berpengaruh terhadap nilai perusahaan. Sedangkan rasio lancar dan ukuran perusahaan ditemukan tidak berpengaruh terhadap nilai perusahaan."

"Konsep Tanggung Jawab Sosial CSR menjadi semakin populer di dunia bisnis dan juga hukum, dimana dilihat sebagai kesempatan untuk korporasi untuk memperindah citra perusahaan dan juga memberikan nilai jual yg unik. Dalam konsep ini memerlukan perusahaan untuk mempertimbangkan kepentingan semua pemangku kepentingan perusahaan dan mematuhi triple bottom line. Di sektor bisnis hulu migas ada mekanisme cost recovery. Ini memungkinkan pemulihan biaya untuk biaya pelaksanaan pengembangan masyarakat oleh kontraktor. Pengembangan masyarakat tersebut merupakan kewajiban Kontraktor dan juga merupakan bagian dari skema besar CSR. Kewajiban tersebut di atas mencakup kewajiban dalam merencanakan, membiayai, melaksanakan, dan melaporkan. Situasi tersebut mengakibatkan adanya pergeseran beban dalam membiayai program tersebut, dimana sekarang Negara memiliki tanggung jawab dalam membiayai program tersebut. Akibatnya terjadi inkonsistensi dengan pemahaman dasar dan juga hukum positif yang mengatur masalah CSR. Di sinilah adanya perbedaan dengan pengertian dan definisi CSR yang menjelaskan sebagai komitmen dan tanggung jawab perusahaan dan bukan yang lainnya. Ini juga menyimpang dari asas dasar pertanggungjawaban, di sinilah Negara juga mempertanggungjawabkan tindakan Perusahaan. Akibatnya, hal itu menimbulkan ketidakpastian hukum mengenai masalah penganggaran dan pembiayaan CSR.

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The concept of Corporate Social Responsibility becomes more popular in the business and also legal world, as it is seen as an opportunity for company to improve corporate image and also provide unique selling point. Under here it requires company to consider the interest of all stakeholders of the company and adhere to the triple bottom line. In the sector of upstream oil gas business it exist the mechanism of cost recovery. It permits the cost recovery for the expenses on the implementation of Community Development by the contractor. Such Community Development is the obligation of Contractor and also a part of the grand scheme of CSR. The aforesaid obligation encompasses the obligation in planning, financing, execution, and reporting. The situation resulted in the shift of burden in financing such program, where now the State has the responsibility in financing such program. Consequently translates into the inconformity with the basic understanding and also positive law regulating the matter of CSR. This is where exist the difference with the understanding and definition of CSR that explains as the commitment and the responsibility of the company and not other. It also deviates from the basic principle of accountability, this is where the State also held accountable for the Company rsquo s action. Consequently it creates a legal uncertainty on the matter of the budgeting and financing of CSR."

"Lempung serpih merupakan salah satu jenih tanah yang memiliki daya dukung buruk, sehingga mengakibatkan konstruksi yang dibangun diatasnya mudah rusak atau rubuh akibat dari proses kembang susut yang berulang setiap perubahan musim kemarau ke musim hujan atau sebaliknya.Sudah banyak dilakukan penelitian untuk memperbaiki sifat tanah lempung serpih dengan mencampur bahan kimia namun hal tersebut tidak ramah terhadap lingkungan sekitar. Bahan alam merupakan alternative yang ramah lingkungan. Dalam penelitian ini bahan stabilisasi ialah Pasir tras yaitu bahan alam yang bisa digunakan sebagai bahan dasar pembuatan batu batako, industri semen dan campuran bahan bangunan. Ada 5 variasi persentase pasir tras yang ditinjau untuk mendapatkan persentase yang efektif. Persentase efektif ini akan digunakan sebagai campuran untuk melihat seberapa besar pengaruh pasir tras terhadap kekuatan tanah melalui pengujian CBR

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Clay Shale is one of the soil types that has low bearing capacity, so that the construction built on it easly collapsed or damaged by swelling and shrinkage processes every time dry season changes into rainy season also the opposite. Many researchs have been conducted to improve the properties of clay shale by mixing chemicals but it is not friendly to the environtment. Natural materials are environmentally friendly alternatives. In this research stabilization material is sand tras, which is natural material that can be ingredients of brick making, cement industry and a mixture of building materials. There are 5 variation in the percentage of sand trass covered for an effective percentage. This effective percentage will be used as an alloy to see how much sand tras affects the forces of the clay shale soils through the CBR test."

"Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh dari tanggung jawab sosial terhadap aktivitas manajemen laba akrual dan riil di Indonesia. Penelitian ini berargurmen bahwa tanggung jawab sosial memiliki pengaruh terhadap manajemen laba (baik akrual maupun riil). Penelitian ini juga berargumen bahwa perusahaan yang melakukan tanggung jawab sosial memiliki hubungan negatif dengan trade-off strategi manajemen laba.Pemilihan sampel menggunakan metode purposive sampling dan sampel penelitian terdiri atas 79 perusahaan non-keuangan yang terdaftar di BEI dan termasuk dalam daftar Saham Kompas 100 periode Agustus 2014 - Januari 2015 dengan rentang penelitian pada tahun 2012 ? 2014. Penelitian ini menggunakan metode regresi ordinary least square. Hasil penelitian membuktikan bahwa tanggung jawab sosial berpengaruh negatif terhadap manajemen dan tidak berpengaruh terhadap trade-off strategi manajemen laba.

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This study aims to investigate the influence of corporate social responsibility against accrual and real earnings management activity in Indonesia. This study argues that corporate social responsibility can affect the overall earnings management activity done by the company. This study also argues that a company which perform corporate social responsibility is less likely to get involved in earnings management through real activities than accruals.

The sample used in this research is selected using purposive sampling method and it is consist of 79 companies which are listed in BEI from 2012 - 2014 and included in "Saham Kompas 100" during August 2014 - January 2015 period. This study is using ordinary least square method to run the regressions. The results of this study prove that corporate social responsibility has a negative effect on overall earnings management and does not effect the trade-off between earnings mangement strategies."

"[ABSTRAKPenelitian ini bertujuan untuk menginvestigasi dampak yang timbul daripenerapan Tanggung Jawab Sosial dan Produktivitas perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia dengan periode penelitian dari 2004 sampaidengan 2013. Tanggung Jawab Sosial (CSR) dikenal sebagai salah satu elemenpenting dari laporan keberlanjutan, menyampaikan informasi krusial yangmenyangkut dengan aspek social, dampak lingkungan, keselamatan kerja, hakasasi manusia, dan pemanfaatan energi oleh perusahaan yang bersangkutan.Variable control yang digunakan dalam penelitian ini adalah ukuran perusahaan,kesempatan pertumbuhan, tingkat pengembaian asset (ROA) dan rasio leverage.Sampel yang digunakan dalam penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia pada periode 2004-2013. Data yangdigunakan adalah laporan tahunan dan laporan keuanganndari setiap perusahaanyang di kumpulkan dari Bursa efek Indonesia dan Indonesia Capital MarketDirectory (ICMD).Berdasarkan dari hasil statistik, hanya variable Tanggung Jawab Sosial(CSR) yang berpengaruh secara positif signifikan terhadap produktivitas yangdicapai perusahaan. Sementara itu, variabel kontrol lainnya berpengaruh secarabervariasi baik positif maupun negatif, tetapi tidak signifikan.

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ABSTRACTThis study aims to investigate the impact of Corporate Social Responsibility CSR and Productivity of the manufacturing corporations that is listed on Indonesia Stock Exchange from 2007 2013 Corporate Social Responsibility CSR known as the element of sustainability reporting provides crucial information relating social aspect environmental impact occupational safety human rights and energy utilization of the corporations The control variables are used in this study are size growth opportunity Return on Assets ROA and Leverage ratio The samples are manufacturing corporations which are listed on Indonesia Stock Exchange IDX period 2004 2013 The data are the Annual Report and Financial Report from each corporation and collected from Indonesia Stock Exchange and Indonesia Capital Market Directory ICMD Based on the statistical result of the study only CSR variable that significantly affects the productivity in positive sign However other control variables give various sign but not significantly influence ;This study aims to investigate the impact of Corporate Social Responsibility CSR and Productivity of the manufacturing corporations that is listed on Indonesia Stock Exchange from 2007 2013 Corporate Social Responsibility CSR known as the element of sustainability reporting provides crucial information relating social aspect environmental impact occupational safety human rights and energy utilization of the corporations The control variables are used in this study are size growth opportunity Return on Assets ROA and Leverage ratio The samples are manufacturing corporations which are listed on Indonesia Stock Exchange IDX period 2004 2013 The data are the Annual Report and Financial Report from each corporation and collected from Indonesia Stock Exchange and Indonesia Capital Market Directory ICMD Based on the statistical result of the study only CSR variable that significantly affects the productivity in positive sign However other control variables give various sign but not significantly influence.;This study aims to investigate the impact of Corporate Social Responsibility CSR and Productivity of the manufacturing corporations that is listed on Indonesia Stock Exchange from 2007 2013 Corporate Social Responsibility CSR known as the element of sustainability reporting provides crucial information relating social aspect environmental impact occupational safety human rights and energy utilization of the corporations The control variables are used in this study are size growth opportunity Return on Assets ROA and Leverage ratio The samples are manufacturing corporations which are listed on Indonesia Stock Exchange IDX period 2004 2013 The data are the Annual Report and Financial Report from each corporation and collected from Indonesia Stock Exchange and Indonesia Capital Market Directory ICMD Based on the statistical result of the study only CSR variable that significantly affects the productivity in positive sign However other control variables give various sign but not significantly influence ;This study aims to investigate the impact of Corporate Social Responsibility CSR and Productivity of the manufacturing corporations that is listed on Indonesia Stock Exchange from 2007 2013 Corporate Social Responsibility CSR known as the element of sustainability reporting provides crucial information relating social aspect environmental impact occupational safety human rights and energy utilization of the corporations The control variables are used in this study are size growth opportunity Return on Assets ROA and Leverage ratio The samples are manufacturing corporations which are listed on Indonesia Stock Exchange IDX period 2004 2013 The data are the Annual Report and Financial Report from each corporation and collected from Indonesia Stock Exchange and Indonesia Capital Market Directory ICMD Based on the statistical result of the study only CSR variable that significantly affects the productivity in positive sign However other control variables give various sign but not significantly influence , This study aims to investigate the impact of Corporate Social Responsibility CSR and Productivity of the manufacturing corporations that is listed on Indonesia Stock Exchange from 2007 2013 Corporate Social Responsibility CSR known as the element of sustainability reporting provides crucial information relating social aspect environmental impact occupational safety human rights and energy utilization of the corporations The control variables are used in this study are size growth opportunity Return on Assets ROA and Leverage ratio The samples are manufacturing corporations which are listed on Indonesia Stock Exchange IDX period 2004 2013 The data are the Annual Report and Financial Report from each corporation and collected from Indonesia Stock Exchange and Indonesia Capital Market Directory ICMD Based on the statistical result of the study only CSR variable that significantly affects the productivity in positive sign However other control variables give various sign but not significantly influence ]"

"Kasus Panama Papers yang baru-baru ini dan meningkatnya kekhawatiran terhadap penyalahgunaan badan hukum di Indonesia telah menarik perhatian akhir-akhir ini. Hal ini terkait dengan penerapan konsep beneficial owner yang berasal dari konsep trust, yang pengertiannya berbeda di tiap negara. Oleh sebab itu, penting untuk mempelajari konsep-konsep tersebut karena pengertian yang berbeda dapat berujung kepada ketidakpastian hukum, terutama ketika konsep-konsep tersebut dapat ditemukan di beberapa bidang hukum. Penelitian ini membahas tentang pengertian konsep trust, beneficial ownership, dan nominee agreement di Singapura, Belanda dan Indonesia, dan bagaimana konsep-konsep ini berkaitan dengan Company Regulations. Penelitian ini kemudian membahas tentang pelajaran yang diperoleh dari hasil perbandingan. Dengan menerapkan penelitian hukum normatif dan menganalisa data sekunder melalui penelitian kepustakaan, penelitian ini menyimpulkan bahwa walaupun trust hanya umum di negara-negara common law seperti Singapura, ternyata ada lembaga seperti trust di negara-negara civil law, termasuk Belanda dan Indonesia. Namun, daripada melalui instrumen trust dalam hukum benda yang diadopsi di negara-negara common law, lembaga-lembaga yang seperti trust ini dibentuk oleh sebuah perjanjian, berdasarkan prinsip kebebasan berkontrak. Penelitian ini juga menyimpulkan bahwa implikasi konsep trust, beneficial ownership, dan nominee agreement sama antara ketiga negara terkait dengan hukum investasi, pasar modal dan perbankan. Namun, ada perbedaan antara negara-negara yang terkait dengan undang-undang perusahaan karena hanya Singapura yang mengharuskan perusahaan untuk menyimpan daftar beneficial owner di perusahaan mereka.

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The recent case of Panama Papers and rising concern for misuse of legal entities in Indonesia has attracted attention lately. This is related to the application of beneficial ownership concept, stemming from trust concept, which understanding varies in different countries. Hence, it is important to learn about these concepts as different understanding may lead to legal uncertainty, especially as the concepts can be found in several areas of law. This thesis discusses about the concepts of trust, beneficial ownership, and nominee agreement in Singapore, the Netherlands and Indonesia, and how these concepts are implicated in Company Regulations. By applying normative legal research and analyzing secondary data through library research, this thesis concludes that although trust is only common in common law countries such as Singapore, it turns out that there are trust like institutions in civil law countries, including the Netherlands and Indonesia. However, rather than through a trust instrument in property law adopted in common law countries, these trust like institutions are established by an agreement, pursuant to the freedom of contract principle. This thesis also concludes that the implication of the concepts of trust, beneficial ownership, and nominee agreement are similar between the three countries with regards to investment, capital market and banking law. However, there is a difference between the countries with regards to company law as it is only Singapore who has required that companies should maintain a register of beneficial owners in their companies."

"Penelitian ini dilakukan untuk memahami dampak dari persepsi mahasiswa akan kegiatan CSR perusahaan, kepercayaan mahasiswa akan kegiatan CSR perusahaan, dan kesadaran mahasiswa akan kegiatan CSR perusahaan terhadap evaluasi perusahaan, asosiasi produk, dan niat untuk membeli dari mahasiswa.Penelitian akan diuji menggunakan metode Structural Equation Model dengan program Simplis Lisrel 8.5. Penelitian akan menguji perbedaan variable-variabel tersebut dalam dua kategori produk dengan menggunakan multi group SEM. Hasil penelitian menemukan bahwa terdapat pengaruh antara kesadaran konsumen akan CSR dengan niat untuk membeli konsumen, namun tidak terdapat pengaruh yang signifikan antara kesadaran konsumen akan CSR dengan evaluasi perusahaan dan asosiasi produk.Kemudian terdapat efek mediasi antara persepsi CSR oleh konsumen, melalui kepercayaan konsumen akan CSR, dengan evaluasi perusahaan namun tidak dengan asosiasi produk serta niat untuk membeli konsumen. Terdapat juga hubungan antara persepsi konsumen akan CSR perusahaan dengan evaluasi perusahaan, namun tidak ada hubungan yang positif dengan asosiasi produk serta niat untuk membeli konsumen. Diketahui terdapat efek moderasi oleh kategori produk, namun berbeda dengan hipotesis yang ada, efek moderasi tersebut hanya mendukung sebagian dari hipotesis.

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This research was conducted to help understand the impact of students' perceptions of CSR activities of the company, students? trust of company's CSR activities, and students? awareness of CSR activities of the company on company evaluation, product association, and intention to buy from the students.

The research will be tested using Structural Equation Models with SIMPLIS Lisrel 8.5 program. The research will examine the differences in these variables in two product categories using the multiple groups SEM. The results found that there is significant relationship between consumer awareness of CSR with the intention to buy by the consumer, but there are no significant differences between consumer awareness of CSR with corporate evaluation and product association.

Then, there is a mediation effect between consumers? perceived CSR, through consumers? trusts of company?s CSR activities with company evaluation, but not with the product association as well as the consumers? intention to buy. There is also a relationship between consumers? perception of CSR with company evaluation, but there is no positive relationship with the product association and the intention to buy from consumer. There is a moderating effect by product category, but in contrast to the existing hypothesis, the moderating effect only support part of the hypothesis."