Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur
DOI:
https://doi.org/10.29080/jai.v9i1.1171Keywords:
Corporate Social Responsibility, Local Wisdom, Indonesia.Abstract
Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.
Downloads
References
Creswell, John W. 2014. Research Design, Qualitative, Quantitative and Mixed Methods Approaches. 4th ed. Vol. 4. USA: SAGE Publications, Inc.
Devi, Nourma Ulva Kumala. 2021. “Corporate Sosial Responsibility PT. PLTU Paiton Pada Kelompok Swadaya Masyarakat (KSM) Berbasis Kearifan Lokal.” JISIP : Jurnal Ilmu Sosial Dan Ilmu Politik 10 (2): 143–52. https://doi.org/10.33366/jisip.v10i2.2288.
Dewi, Sandra. 2022. “Implementasi CSR Perseroan Terbatas ( PT ) Di Kecamatan Rumbai Berdasarkan Peraturan Daerah Provinsi Riau Nomor 6 Tahun 2012” 1: 39–42.
Dianti, Gina Putri, and Luh Putu Mahyuni. 2018. “Praktik Corporate Social Responsibility (CSR) Pada Intercontinental Bali Resort Hotel: Eksplorasi Berbasis Pendekatan Filosofi Tri Hita Karana.” Jurnal Ilmiah Akuntansi Dan Bisnis 3 (1): 12–22. https://www.researchgate.net/publication/347484965.
Elkington, John;, and Ian H. Rowlands. 1999. “Cannibals with Forks: The Triple Bottom Line of 21st Century Business.” Alternatives Journal 25 (4): 42–43.
Elkington, John. 1998. “Accounting for the Triple Bottom Line.” Measuring Business Excellence 2 (3): 18–22.
Fahrial, Andrew Shandy Utama, and Sandra Dewi. 2019. “Pemanfaatan Corporate Social Responsibility (CSR) Terhadap Pembangunan Perekonomian Desa.” Wawasan Yuridika 3 (2): 251–64. https://doi.org/10.25072/jwy.v3i2.256.
Fahrurrozi, Muhammad, and Ika Purwanti. 2016. “Hakikat Corporate Social Responsibilitiy (CSR) Dalam Perspektif Islam.” Seminar Nasional Dan Call for Papers Ekonomi Syariah 2016 “Ekonomi Syariah Dalam Pemberdayan Sektor Riil Di Indonesia,” 284–94.
Handayani, Monika, Zaki Baridwan, Gugus Irianto, Nailiya Nikmah, and Rosidi -. 2019. “Digging Corporate Social Responsibility Concept with Banjar Cultural Perspective (Study in PT. Antang Gunung Meratus)” 69 (Teams 2018):44.https://doi.org/10.2991/teams 18.2019.8.Harahap, Agus Salim. 2010. “Pengaturan CSR Di Indonesia.” Lex Jurnalica 7: 182–90.
Hasnati, Hasnati, Sandra Dewi, and Andrew Shandy Utama. 2021. “Implementasi Csr Pt Asia Forestama Raya Terhadap Pemberdayaan Perekonomian Masyarakat Pada Masa Pandemi Covid-19.” Ensiklopedia Sosial Review 3 (1). https://doi.org/10.33559/esr.v3i1.682.
Jumadiah, Laila M. Rasyid, Marlia Sastro, and Herinawati. 2018. “Model Corporate Social Responsibility Based on Local Wisdom in West Aceh Regency.” Emerald Reach Proceedings Series 1: 215–20. https://doi.org/10.1108/978-1-78756-793-1-00079.
Kasbun, N F, B H Teh, and T S Ong. 2016. “Sustainability Reporting and Financial Performance of Malaysian Public Listed Companies.” Institutions and Economies 8 (4): 78–93. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84991704982&partnerID=40&md5=0b747be40c86d289dc3f48cb658be0f8.
Kraus, Sascha, Shafique Ur Rehman, and F. Javier Sendra García. 2020. “Corporate Social Responsibility and Environmental Performance: The Mediating Role of Environmental Strategy and Green Innovation.” Technological Forecasting and Social Change 160 (July): 120262. https://doi.org/10.1016/j.techfore.2020.120262.
Meliono, Irmayanti. 2011. “Understanding the Nusantara Thought and Local Wisdom as an Aspect of the Indonesian Education” 2 (2): 221–34.
Mungmachon, Roikhwanphut. 2012. “Knowledge and Local Wisdom : Community Treasure Miss Roikhwanphut Mungmachon PhD Candidate in Integral Development Studies” 2 (13): 174–81.
Muslihati, Muslihati, Siradjuddin Siradjuddin, and Syahruddin Syahruddin. 2018. “Corporate Social Responsibility (Csr) Dalam Perspektif Ekonomi Islampada Bank Syariah.” Jurnal Hukum Ekonomi Syariah 2 (1): 29–42. https://doi.org/10.26618/j-hes.v2i1.1390.
Nadiawati, Ni Made Yuni Sri, and I G. A. N. Budiasih. 2021. “Implementasi Corporate Social Responsibility Pada Hotel Puri Santrian Sanur Bali.” E-Jurnal Akuntansi 31 (2): 451. https://doi.org/10.24843/eja.2021.v31.i02.p15.
Nwachukwu, Chijioke. 2022. “Systematic Review of Integrated Reporting: Recent Trend and Future Research Agenda.” Journal of Financial Reporting and Accounting 20 (3–4): 580–98. https://doi.org/10.1108/JFRA-10-2020-0308.
Pertiwi, I Dewa Ayu Eka, and Unti Ludigdo. 2013. “Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana.” Jurnal Akuntansi Multiparadigma 4 (3): 330–507. https://doi.org/10.33649/pusaka.v1i1.10.
Reban, Reban, and Imam Fachruddin. 2018. “Peran Pemerintah Dalam Pengelolaan Program CSR Di Kabupaten Trenggalek (Studi Implementasi Peraturan Daerah Provinsi Jawa Timur Nomor 4 Tahun 2011 Tentang Tanggungjawab Sosial Perusahaan).” Jurnal Mediasosian : Jurnal Ilmu Sosial Dan Administrasi Negara 2 (1): 19–26. https://doi.org/10.30737/mediasosian.v2i1.191.
Rosilawati, Yeni, and Jamilah Ahmad. 2019. “Local Wisdom and Stakeholder Engagement for Corporate Social Responsibility (CSR) Initiatives in Indonesia.” Opcion 35 (Special Issue 21): 205–20.
Rosilawati, Yeni, and Krisna Mulawarman. 2019. “Kearifan Lokal Tri Hita Karana Dalam Program Corporate Social Responsibility.” Jurnal ASPIKOM 3 (6): 1215. https://doi.org/10.24329/aspikom.v3i6.426.
Sitorus, Jordan Hotman Ekklesia. 2016. “Pancasila-Based Social Responsibility Accounting.” Procedia - Social and Behavioral Sciences 219: 700–709. https://doi.org/10.1016/j.sbspro.2016.05.054.
Suardana, I Wayan, I Putu Gelgel, and I Wayan Watra. 2022. “Traditional Villages Empowerment in Local Wisdom Preservation towards Cultural Tourism Development.” International Journal of Social Sciences 5 (1): 74–81. https://doi.org/10.21744/ijss.v5n1.1876.
Suhadi, Antonius, A.R.Febrian, and S.Turatmiyah. 2014. “Model Corporate Social Responsibility (CSR) Perusahaan Tambang Batubara Di Kabupaten Lahat Terhadap Pemberdayaan Masyarakat Berbasis Kearifan Lokal.” Jurnal Dinamika Hukum Vol. 14 (1): 72–82.
Suhendro, Andrew Shandy Utama, and Ade Pratiwi Susanty. 2019. “Pelaksanaan CSR PT Asia Forestama Raya Terhadap Peningkatan Perekonomian Masyarakat Berdasarkan Peraturan Daerah Provinsi Riau Nomor 6 Tahun 2012.” Ensiklopedia Social Review 1 (2).
Suparsabawa, I Nyoman Raditya, and I Gede Sanica. 2020. “Implementasi Corporate Sosial Responsibility Perspektif Kearifan Lokal Dalam Meningkatkan Kinerja Lembaga Keuangan Mikro Traditional.” Jurnal Penelitian IPTEKS 5 (2): 234–44. https://doi.org/10.32528/ipteks.v5i2.3662.
Tranfield, David, David Denyer, and Palminder Smart. 2003. “Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review.” British Journal of Management 14: 207–22.
Wanadjaja, Timotheus L., and Palupi L. Samputra. 2021. “Examining Tri Hita Karana as the Critic to the Triple Bottom Line of Sustainable Development.” IOP Conference Series: Earth and Environmental Science 716 (1). https://doi.org/10.1088/1755-1315/716/1/012121.
Wang, Lei, and Heikki Juslin. 2009. “The Impact of Chinese Culture on Corporate Social Responsibility: The Harmony Approach.” Journal of Business Ethics 88 (SUPPL. 3): 433–51. https://doi.org/10.1007/s10551-009-0306-7.
Werasturi, Desak. 2017. “Konsep Corporate Social Responsibility Berbasis Catur Purusa Artha.” Jurnal Akuntansi Multiparadigma, 319–35. https://doi.org/10.18202/jamal.2017.08.7057.
Wijayanto, Andi. 2010. “kearifan lokal dalam praktik bisnis di indonesia,” 1–7.
Xiang, Cheng, Fengwen Chen, Paul Jones, and Senmao Xia. 2021. The Effect of Institutional Investors’ Distraction on Firms’ Corporate Social Responsibility Engagement: Evidence from China. Review of Managerial Science. Vol. 15. Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-020-00387-z.
Yudhanti, Ashari Lintang, and Ela Listianto. 2021. “Pengaruh Mekanisme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pelaporan Pengungkapan Keberlanjutan.” Jurnal Akuntansi Integratif, Oktober 2021, Vol. 7, No. 2, Hal 104-123 7 (2): 104–23.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Riska Nur Rosyidiana, Ni Luh Putu Normadewi Abdi Pradnyani, Novrys Suhardianto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
