Devyani, LuhPutuRatna (2015) Corporate Social Responsibility: How To Do, How Much To Spend And How To Report? (Case Studies On Smes In Bali By Using Tri Hita Karana Approach). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menunjukan kegiatan CSR dengan menggunakan konsep Tri Hita Karana seperti parhyangan, pawongan dan palemahan sebagai lensa analisis pada UKM di Bali. Selain pelaksanaan kegiatan CSR, biaya CSR dan laporan CSR juga dibahas dalam penelitian ini serta pertimbangan dalam melakukan aktivitias CSR, pengeluaran biaya CSR dan pelaporan biaya CSR. Penelitian ini tergolong penelitian deskriptif kualitatif. Studi kasus digunakan sebagai metode penelitian dan dirancang untuk menjawab pertanyaan penelitian. Analisis tematik digunakan untuk menginterpretasikan data. Selain itu, metode pengumpulan data adalah wawancara, observasi dan dokumentasi. Hasil dalam penelitian ini menunjukan bahwa pertama, CSR pada UKM di Bali dilaksanakan dalam dua lingkup, yaitu internal (di dalam perusahaan) dan eksternal (diluar perusahaan) yang masing-masing melakukan tiga aspek konsep THK. Kedua, biaya CSR pada UKM di Bali dikeluarkan berdasarkan ketulusan perusahaan dan berapa banyak yang benar-benar dibutuhkan kepada yang membutuhkan bantuan. Biaya CSR sebagian besar tidak direncanakan atau tidak dianggarkan, tetapi ada beberapa perusahaan sudah menetapkan anggaran per bulan atau per tahun untuk melakukan aktivitas CSR. Semakin besar perusahaan, maka akan semakin besar biaya CSR yang akan dikeluarkan. Ketiga, sebagian besar UKM di Bali belum membuat laporan CSR. Mereka masih melaporkan biaya CSR melalui akun biaya di laporan keuangan tahunan. Namun, ada beberapa perusahaan yang membuat laporan CSR dengan maksud tertentu. Pertimbangan dalam membuat laporan CSR adalah karena mereka masih terbilang UKM sehingga mereka tidak harus membuat laporan CSR tetapi hanya melaporkannya dalam akun biaya di laporan keuangan tahunan.
English Abstract
This study is aimed to show about CSR activities by using Tri Hita Karana concept such as parhyangan, pawongan and palemahan as lens analysis on SMEs in Bali. Besides the implementation of CSR activities, CSR spending and CSR report are also discussed in this study as well as the considerations of them. This study classified as qualitative descriptive study. Case study was employed as the research method and designed to answer the research questions. The thematic analysis was used for interpreting data. Furthermore, the data collection methods were interview, observation and documentation. The result in this study pointed out that first, CSR on SMEs in Bali implemented in two scopes, such as internal (inside of the company) and external (outside of the company) which are each of them performs the three aspect of THK concept. Second, CSR spending on SMEs in Bali is issued based on sincerity of the company and how much is really needed to who needs help. CSR spending is mostly unplanned or not budgeted, but there is a few companies have CSR spending because of already established the budget per month or year. The bigger the company, the bigger CSR spending will be issued. Third, most of SMEs in Bali have not made CSR report yet. They still report CSR spending through annual financial report especially in the expense account. However, there are a few of them have produced CSR report purposely. The consideration of making CSR report is because they still small medium-sized enterprise, so they do not have to make CSR report but only report in the expense account of annual financial report.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/47/051501471 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 02 Mar 2015 08:01 |
| Last Modified: | 01 Nov 2021 04:14 |
| URI: | http://repository.ub.ac.id/id/eprint/108072 |
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ABSTRACT.pdf Download (1MB) | Preview |
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MINOR_THESIS_APPROVAL.pdf Download (1MB) | Preview |
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TABLE_OF_CONTENTS.pdf Download (1MB) | Preview |
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