Analisis Penerapan Program PKBL Berdasarkan Prinsip Umum Corporate Social Responsibility (CSR): Studi Kasus pada PT Waskita Karya

Authors

  • Rosinta Ria Panggabean Bina Nusantara Univercity
  • Ratih Nugrahati Pratiwi Jurusa Akuntansi

DOI:

https://doi.org/10.21512/bbr.v2i2.1226

Keywords:

PKBL programme, corporate social responsibility

Abstract

This research aims to analyse whether the implementation of PKBL program at PT Waskita Karya comply with general principles of CSR and Peraturan Menteri Negara BUMN No. PER-05/MBU/2007, and to know whether the implementation report of PKBL at PT Waskita Karya comply with those principles. The method used in this research is descriptive method with content analysis approach by analysing the implementation and reporting of social responsibility,. The results of this research show that PT Waskita Karya is already has done its PKBL. But the implementation did not comply with GRI Guidelines and PKBL Report is not a Social Responsibility Report mentioned in UU No. 40 Tahun 2007. The recommendations are PT Waskita Karya should fill its Working and Budget Plan in compliance with Permen BUMN No. PER-05/MBU/2007, do more various events on its Program Bina Lingkungan and learn more CSR issues in GRI Guidelines so that Program Bina Lingkungan PT Waskita Karya could be equal with CSR.
Dimensions

Plum Analytics

Author Biographies

Rosinta Ria Panggabean, Bina Nusantara Univercity

Jurusa Akuntansi

Ratih Nugrahati Pratiwi, Jurusa Akuntansi

Universitas Bina Nusantara 

References

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Republik Indonesia. (2007). Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas. Jakarta: Lembaran Negara Republik Indonesia Tahun 2007 Nomor 106.

Republik Indonesia. (2003). Undang-Undang Nomor 19 Tahun 2003 tentang BUMN. Jakarta: Lembaran Negara Republik Indonesia Tahun 2003 Nomor 70.

Solihin, I. (2009). Corporate social responsibility from charity to sustainability. Jakarta: Salemba Empat.

Urip, S. (2010). CSR strategies corporate social responsibility for a competitive edge in emerging markets. John Wiley & Sons (Asia).

Waskita Karya. (2010). Sejarah Perusahaan. http://www.waskita.co.id Diakses tanggal 23 Juli 2010.

Wibisono, Y. (2007). Membedah konsep dan aplikasi CSR. Gresik: Fascho Publishing.

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Published

2011-11-30
Abstract 438  .
PDF downloaded 848  .