Policy Model Corporate Social Responsibility during The Covid-19 Pandemic: (Empirical Finding of State Own Enterprises in North Sumatra Province, Indonesia)
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Abstract
This study aims to examine the company's Corporate Social Responsibility (CSR) fund management policy model, namely both internal factors and external factors. The test was carried out on State Owned Enterprise in North Sumatra Province, Indonesia during the Covid 19 pandemic so that it could be seen what CSR policies were taken by companies in helping the government funding with the Covid 19 pandemic in Indonesian. The sample are 48 state-owned enterprise in this province. The data collection technique is distributing questionnaires through google form, email and other social media. Based on stakeholder theory and corporate social responsibility concept, two variables that influence the company's CSR policies are tested, namely Internal factors with indicators of planning strategies and human corporate culture while External factors support government and public pressure. The novelty of this research is disaster contingency as part of variable Which have effect to CSR Policy. Its means disaster contingency can become important thing to support CSR policy. The results of hypothesis testing with multiple regression indicate that CSR policies are significantly influenced by both internal and external variables. The limitation of the study is that the sample is only one province with small amount of sample and is recommended for a wider research area. The implication of the research is that the government should issue regulations to regulate CSR activities, especially those oriented to handling Covid 19 so that CSR can be more useful.
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Kholis, A., Lukitaningsih, & Lubis, S. (2021). Policy Model Corporate Social Responsibility during The Covid-19 Pandemic: (Empirical Finding of State Own Enterprises in North Sumatra Province, Indonesia). Economit Journal: Scientific Journal of Accountancy, Management and Finance, 1(3), 177-189. https://doi.org/10.33258/economit.v1i3.491
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References
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Semarang: Badan Penerbit Universitas Diponegoro
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Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah.
Waddock, S. 2002. Leading corporate citizens: Vision, values, value added. New York: McGraw Hill.
Waddock, S. 2006. Hollow men and women at the helm… Hollow accounting ethics. Issues in Accounting Education, 20: 125-150. 35
World Health Organization, 2003. “Severe acute respiratory syndrome (SARS): Status of the outbreak and lessons for the immediate future”, Geneva
World Health Organization, 2009. “Pandemi influenza preparedness and response: a WHO guidance document”, Geneva.
World Health Organization, 2013. A Systematic Review of Public Health Emergency Operations Centres (EOC). World Health Organization.WHO/HSE/GCR/2014.1. Retrieved
World Health Organization, 2016. “WHO MERS-CoV Global Summary and risk assessment”, Geneva.
Amran, Azlan; Devi, Susela Selvaraj. 2008. The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia. Managerial Auditing Journal.
Azizul Kholis, 2012. Faktor Penentu Profesionalisme Dosen Akuntansi, Proseeding, Simposium Nasional penelitian dan Kebijakan Pendidikan, Departemen Pendidikan nasional RI, Jakarta
Azizul Kholis, Ade Fatma (2018) Determinants of corporate social performance (CSP) through corporate social responsibility (CSR) of foreign investment companies (PMA) in indonesia. International Journal of Economic Research
Azizul Kholis, Azhar Maksum. 2017. Analisis Tentang Pentingnya Tanggungjawab dan Akuntansi Sosial Perusahaan (Corporate Responsibilities and Social Accounting) Studi Kasus Empiris Di Kota Medan. Media Riset Akuntansi, Auditing & Informasi
Azizul Kholis, Dedy Husrizalsyah, dkk 2020. The Research on the Model of SOE Corporate CSR Budget Management for Optimizing Disaster Management (Covid-19 Case Study in North Sumatra Province), Advances in Economics, Business and Management Research, volume 163 Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020)
Badan Nasional Penanggulangan Bencana. 2012. Peraturan Kepala Banda Nasional Penanggulangan Bencana Nomor 1 Tahun 2012 tentang Pedoman Umum Desa/Kelurahan Tangguh Bencana. BNPB
Carroll, A. B. (1999). “Corporate social responsibility: evolution of a definitional construct”. Business & Society 38(3). pp. 268.
Catherine L. Mann 2020. Real and financial lenses to assess the economic consequences of COVID-19 A CEPR Press VoxEU.org eBook, CEPR Press. ISBN: 978-1-912179-28- 2, Web: www.cepr.org
Fajar Nursaid, 2008, CSR Bidang Kesehatan dan Pendidikan Mengembangkan Sumber Daya Manusia, Cetakan pertama, Jakarta: Indonesia Business Link.
Frederick, W. C. 1994. From CSR to CSR2: The maturing of business-and-society thought. Working Paper No. 279, (Graduate School of Business, University of Pittsburgh).
Frederick, W. C. 2006. Corporation, be good! The story of corporate social responsibility. Indianapolis, IN: Dog Ear Publishing
Freeman & Phillips, R. A. (2002). Stakeholder theory: A libertarian defense. Business Ethics Quarterly, 12(3), 331-349.
Friedman, 2007. Stakeholder Theory: Approach for bussisnes and social performance, Springer Publisher, Newyork, USA
Ghozali, I. (2017). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25.
Ghozali, Imam. 2017. Analisis statistic menggunakan aplikasi Wrap PLS (Edisi 8). Cetakan ke I, Semarang: Badan Penerbit Universitas Diponegoro.
Hall. 2015. Conceptual framework of Stake holder Theory: based on Friedman Model, Willey Inc, Publisher, USA
Heilman, hannah. 2012. Social and Humanity. mppnews, departement of management and philosopy. https://www.cbs.dk/files/cbs.dk/mpp_news_april_2012low.pdf.
Ismael Sinaga. 2020. https://www.sumutprov.go.id/artikel/artikel/pemprovsu-telah-alokasikan-rp231-m-tangani-covid19.
Keputusan Menteri Keuangan No.: 316/KMK.016/1994 tentang Pedoman Pembinaan Usaha Kecil dan Koperasi melalui Pemanfaatan Dana dari Bagian Laba Badan Usaha Milik Negara.
Keputusan Menteri Keuangan No.:1232/KMK.013/1989 tentang Pedoman Pembinaan Pengusaha Ekonomi Lemah dan Koperasi melalui Badan Usaha Milik Negara.
Keputusan Menteri Negara Pendayagunaan PMDN/Kepala Badan Pembina PMDN No.: Kep- 216/M-PPMDN/1999 tentang Program Kemitraan dan Bina Lingkungan PMDN
Kristesson, Beng, et. Al (2012), Humanity and Economic. mppnews, departement of management and philosopy. https://www.cbs.dk/files/cbs.dk/mpp_news_april_2012low.pdf
Madfre. 2018. CSR Policy. https://www.mapfre.com/media/shareholders/2015/corporate-social-responsibility-policy.pdf.
Maulamin T. 2017. The Implementation of Corporate Social Responsibility (Csr) In Indonesia: A Case Study Approach. European Journal of Research in Social Sciences. Vol. 5 No. 1, 2017
McWilliams A, Siegel D. 2001. Corporate social responsibility: a theory of the firm perspective. The Academy of Management Review 26: 117–127.
McWilliams A, Siegel DS, Wright PM. 2006. Corporate social responsibility: strategic implications. Journal of Management Studies 43: 1–18.
Miora, Buturoaga Cristina. 2016. CSR of State-Owned Companies in a European Developing Country – The Case of Romania. Journal of Organizational Management Studies.
Nosheen Rafi2 and Awais Nawaz Kalyar. 2012. Factors Affecting Corporate Social Responsibility: An Empirical Study, Systems Research and Behavioral Science Syst. Res. DOI: 10.1002/sres.2134
Oe, H., & Yamaoka, Y. (2020). How to enhance sustainability goals implementation in business behaviour: A lesson from discussions with Japanese small and medium-sized enterprises. Social Business, 10(3), 281-304.
P. Adámek. 2013. Roles of Government in Supporting Corporate Social Responsibility. 6th International Conference of Education, Research and Innovation. Silesian University in Opava, School of Business Administration in Karvina (CZECH REPUBLIC) ISBN: 978-84-616-3847-5, ISSN: 2340-1095
Peraturan Menteri Negara PMDN No.: Per-05/MBU/2007 tentang Program Kemitraan PMDN dengan Usaha Kecil dan Program Bina Lingkungan.
Permenkes No. 9 Tahun 2020 tentang mekanisme Pembatasan Sosial Berskala Besar (PSBB), Kementerian Kesehatan RI, Jakarta, akses pada www.kemenkes,go.id
Rumambi, H., Kaligis, S., Tangon, J., & Marentek, S. (2018). The Implementation Model of Corporate Social Responsibility (CSR): An Indonesian Perspective. International Journal of Academic Research in Business and Social Sciences, 8(10), 761–773.
Sadosrky, Hendrique. (1999). “Corporate Strategy and Interantional Environmental Policy”. Journal of International Business Ethics, 29(4). pp. 819-820.
Semarang: Badan Penerbit Universitas Diponegoro
Susanto, A.B. (2007). “Corporate Social Responsibility”. The Jakarta Consulting Group: Jakarta.
Sutton, J., and Tierney, K. 2006.Dissaster Preparedness: Concepts, Guidance and Research. University of Colorado. Colorado
Swiss Re, 2011. Natural Catastrophe and Man-Made Disaster in 2011: Historic Losses Surface from Record Earthquake and Floods. Report prepared for Swiss Reinsurance Company Ltd. (Publication No. sigma No2/2012), Economic Research and Consulting, Switzerland.
Syahrial Ayub, Muh.Makhrus, dkk, 2017, Analisis Kesiapsiagaan Bencana Pada Guru Sekolah Dasar, 1Program Studi Pendidikan Fisika, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram, Mataram, Indonesia, Jurnal Penelitian Pendidikan IPA, 10.29303/jppipa. v6i1.281 pp. 52-56.
Takemoto, T., Oe, H., & Yamaoka, Y. (2021). Sustainable Relationships within Organisations in an Age of Transition of Economy: Focus on Employees’ Trust in Organisations. Economit Journal: Scientific Journal of Accountancy, Management and Finance, 1(2), 57-69.
Undang Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas. Undang-Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara.
Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah.
Waddock, S. 2002. Leading corporate citizens: Vision, values, value added. New York: McGraw Hill.
Waddock, S. 2006. Hollow men and women at the helm… Hollow accounting ethics. Issues in Accounting Education, 20: 125-150. 35
World Health Organization, 2003. “Severe acute respiratory syndrome (SARS): Status of the outbreak and lessons for the immediate future”, Geneva
World Health Organization, 2009. “Pandemi influenza preparedness and response: a WHO guidance document”, Geneva.
World Health Organization, 2013. A Systematic Review of Public Health Emergency Operations Centres (EOC). World Health Organization.WHO/HSE/GCR/2014.1. Retrieved
World Health Organization, 2016. “WHO MERS-CoV Global Summary and risk assessment”, Geneva.