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"ABSTRACTThis research is motivated by the SATRIA CSR (Corporate Social Responsibility) Forum in Banyumas Regency which involves various parties such as local governments, companies, academics, NGOs, and mass media that collaborate in supporting regional development through CSR. Therefore, this paper aims to describe in-depth the governance of the SATRIA CSR Forum in Banyumas Regency in the perspective of collaborative governance. This research uses a qualitative method with a phenomenological approach. The research location was in Banyumas Regency, with the target of the research consisting of government elements, private elements, mass media elements, NGOs, the community, and academics. The selection of informants was carried out using purposive sampling and snowball sampling techniques. The data analysis method used is the interactive analysis. The results found that the existence of internal and external dialogue was good initial progress in the governance of the SATRIA CSR Forum. Even so, there are still some aspects of CSR Forum governance that have not been maximized, such as stakeholder's commitment and the business community's understanding of CSR regulations. Therefore, efforts are needed to get the business community involved in the SATRIA CSR Forum. In this case, the role of local government is one of the keys for the business world to be involved, including by providing understanding to the business community regarding CSR regulations. The results of this study contribute to an understanding of the implementation of collaborative approaches in the context of CSR programs at the local level."

"ABSTRAKTujuan penelitian ini adalah untuk memberikan desain program tanggung jawab sosial berdasarkan analisis aspek materialitas dan stakeholder di Rumah Sakit Mata X sehingga program tersebut sesuai dengan strategi rumah sakit dan terwujud rumah sakit yang berkelanjutan. Berdasarkan observasi awal, rumah sakit ini telah melakukan aktivitas tanggung jawab sosial namun tidak memberikan nilai tambah kepada rumah sakit. Penelitian ini diharapkan dapat menjawab pertanyaan penelitian mengenai bagaimana analisis aspek materialitas, stakeholder engagement dan desain program tanggung jawab sosial Rumah Sakit Mata X. Teori yang digunakan dalam penelitian ini adalah teori stakeholder, teori legitimasi, dan teori stewardship. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus pada satu unit rumah sakit yaitu Rumah Sakit Mata X. Penelitian ini menggunakan data primer berupa data yang bersifat langsung yang didapat oleh peneliti dari pihak yang bersangkutan dan data sekunder. Metode pengumpulan data dilakukan dengan wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan beberapa program tanggung jawab sosial dan tindakan engagement yang disesuaikan dengan aspek materialitas dan kategori stakeholder rumah sakit yaitu key player, context setter, dan the crowd.

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ABSTRACTThe purpose of this research was to provide a corporate social responsibility (CSR) design program based on materiality aspects and stakeholder analysis at X Eye Hospital in accordance with hospital strategies and became a sustainable hospital. Based on the initial observation, this hospital has done their corporate social responsibility (CSR) activities but did not give value-added to the hospital. Therefore, this study is expected to answer research questions to find out materiality aspects, stakeholder engagement analysis and CSR design program at X Eye Hospital. The theory used in this research are stakeholder theory, legitimacy theory, and stewardship theory. This study is a qualitative research using a case study approach in one hospital unit that is X Eye Hospital. This study uses primary data in the form of direct data obtained by researchers from the parties concerned and secondary data. Data collection methods were conducted by interviews, observations, and document study. The result of the study shows several CSR design program and engagement activities adjusted to the materiality aspects and stakeholder categories i.e key player, context setter, and the crowd."

"Terdapat banyak penelitian yang menganalisis hubungan antara corporate social responsibility (CSR) dan kinerja keuangan bank, namun pertanyaan ini masih menimbulkan perdebatan. Penelitian ini memilih untuk mengkaji tema ini dari sudut yang berbeda. Demi memberikan perspektif alternatif tentang masalah tersebut, penelitian ini menggunakan efisiensi biaya sebagai ukuran kinerja bank yang lebih komprehensif. Penelitian ini bertujuan untuk mengetahui pengaruh CSR terhadap efisiensi biaya bank. Berdasarkan sampel internasional dari 87 bank di 20 negara maju selama periode 2005 - 2018, penelitin ini menerapkan prosedur estimasi stochastic frontier untuk menghitung efisiensi biaya bank. Dalam regresi tahap kedua, penelitian ini menggunakan Feasible Generalized Least Square (FEGLS) untuk mengukur pengaruh CSR terhadap efisiensi biaya bank. Hasil investigasi empiris mengungkapkan bahwa CSR memiliki pengaruh signifikan yang positif terhadap efisiensi biaya bank. Investigasi ini juga menemukan bahwa pengaruh CSR terhadap efisiensi bank menjadi tidak signifikan selama periode krisis. Selain itu, penelitian ini menemukan bahwa kinerja CSR meningkat selama krisis, sedangkan efisiensi bank menurun

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Numerous studies are analyzing the relationship between corporate social responsibility (CSR) and the bank’s financial performance. However this question still gives rise to debate. We have chosen to approach this theme from a different angle. In order to provide an alternate perspective on the issue, we use cost efficiency as a more comprehensive measurement of bank performance. This study aims to investigate the effect of CSR on bank cost efficiency. Using an international sample of 87 banks in 20 developed countries over 2005 - 2018 periods, we apply stochastic frontier estimation procedures to compute bank cost efficiency. In the second stage regression, we use Feasible Generalized Least Square (FGLS) to measure the influence of CSR on bank cost efficiency. Our empirical investigation reveals that CSR has a significant positive impact on bank cost efficiency. The investigation also finds that the effect of CSR on bank efficiency become not significant during the crisis period. In addition, we find that CSR performance increased during the crisis, while the bank efficiency decreased"

"Despite the long history of corporate social responsibility (CSR) research, few studies have focused on CSR activities related to business partners in supply chains. In this regard, we investigate whether internal (or backward) CSR enhances firm value. Using an index from the Korea Commission for Corporate Partnership, which indicates whether a firm shares its profits with business partner companies, we find that firm value increases as this backward CSR increases. Further, after controlling for internal CSR, firms engaged only in external CSR have lower firm value than non-CSR firms. Interestingly, we find that firms involved in both internal and external CSR have higher value. Overall, by showing that internal CSR is a core activity that enhances firm value, our study provides policy implications for the regulatory bodies of different countries."

"This paper investigates the impact of corporate social responsibility (CSR) performance by listed companies on the cost of equity capital from the perspectives of enterprise risk management and capital market risk pricing and discusses the mediating effects of operating risk. Using the causal steps approach, we conduct an empirical test with a sample of 7241 Chinese A-share listed companies from 2013 to 2018. This paper uses the price-earnings-growth (PEG) model and the Ohlson-Juettner (OJ) model to calculate the cost of equity capital and accounting earnings volatility to measure operating risk. Our results lead to the following conclusions: First, CSR performance is significantly negatively correlated with the cost of equity capital; second, CSR performance is significantly negatively correlated with operating risk; third, operating risk is a mediating variable between CSR performance and the cost of equity capital, and the mediating effect differs between long- and short-term risks. Our conclusions are confirmed by robustness tests."

"ABSTRAKPada kegiatan Pertambangan, tahap operasi tambang baik perusahaan, pemerintah pusat dan daerah maupun masyarakat sekitar akan mendapatkan manfaat sesuai dengan Amanat UUD 1945 yang menyatakan bahwa kekayaan alam dikuasai negara dan digunakan untuk sebesar-besarnya kemakmuran rakyat. Salah satu bentuknya adalah program pascatambang dengan pemanfaatan lubang bekas tambang. Pemanfaatan tersebut bias berjalan dengan aadanya program Corporate Social Responsibility (CSR). CSR adalah sebuah komitmen perusahaan atau dunia bisnis dalam memberikan kontribusi terhadap pengembangan ekonomi yang berkelanjutan, dan menitikberatkan pada perhatian aspek ekonomi, sosial, dan lingkungan. Upaya tersebut merupakan kombinasi pendekatan sosial, ekonomi, dan keamanan yang diaplikasikan melalui CSR PT Antam Tbk UBPE Pongkor.

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ABSTRACTIn Mining activities, the mining operation phase of both the company, the central and regional governments and the surrounding community will benefit according to the Mandate of the 1945 Constitution which states that natural resources are controlled by the state and used for the greatest prosperity of the people. One form is a post-mining program with the use of Void. This utilization can run with the existence of a Corporate Social Responsibility (CSR) program. CSR is a commitment of the company or the business world to contribute to sustainable economic development, and focuses on the attention of economic, social and environmental aspects. This effort is a combination of social, economic and security approaches that are applied through PT Antam Tbk UBPE Pongkor's CSR."

"Penelitian ini membahas tentang evaluasi kegiatan inkubasi dan akselerasi pada Program Plastic Reborn 2.0. sebagai pelaksanaan corporate social responsibility melalui Coca-Cola Foundation Indonesia. Penelitian ini bertujuan untuk mengetahui sejauh mana pencapaian tujuan kegiatan inkubasi dan akselerasi pada Program Plastic Reborn 2.0. sebagai pelaksanaan corporate social responsibility, serta mengetahui faktor pendukung dan penghambat pelaksanaan kegiatan. Jenis evaluasi pada penelitian ini adalah evaluasi sumatif dengan ruang lingkup yang difokuskan pada outcomes kegiatan serta menggunakan teknik studi literatur dan wawancara mendalam yang dilakukan secara daring pada tahun 2021. Penelitian ini melibatkan 8 orang informan yang terdiri dari pihak perusahaan pemilik dan pelaksana program, serta mentor dan peserta kegiatan. Hasil dari penelitian ini menunjukkan bahwa aktivitas yang dilaksanakan dalam kegiatan inkubasi dan akselerasi Program Plastic Reborn 2.0. telah berhasil mengembangkan perusahaan para peserta menjadi perusahaan yang berkelanjutan dengan mengembangkan sistem pengumpulan, pengolahan, dan daur ulang sampah plastik di beberapa daerah Indonesia. Faktor pendukung yang mempengaruhi pencapaian tujuan kegiatan ini adalah hubungan yang dibangun atas dasar partnership, koordinasi yang baik, mentor yang ahli di bidangnya, dan sesi one-on-one mentoring. Sedangkan, faktor penghambat yang dirasakan oleh peserta adalah terdapat perbedaan tingkat perkembangan perusahaan, beberapa mentor yang tidak ahli dalam industri pengelolaan sampah, dan sulitnya menemukan waktu untuk mentoring. Selain itu terdapat faktor penghambat yang dirasakan oleh mentor seperti tidak adanya SOP dan jadwal mentoring yang pasti, serta pelaksanaan waktu mentoring yang tidak tepat dan singkat.

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This study discusses the evaluation of incubation and acceleration in Plastic Reborn 2.0 Program as the implementation of corporate social responsibility through Coca-Cola Foundation Indonesia. The purpose of this study was to determine the extent of the incubation and acceleration goals of Plastic Reborn 2.0 Program as the implementation of corporate social responsibility, as well as knowing the supporting and inhibiting factors of the implementation activities. This study uses a summative evaluation with a scope that discusses the outcomes of activities as well as literature study techniques and in-depth interviews conducted in 2021. This study involved 8 informants consisting of the company owner and implementer program, as well as mentors and participants activity. The results of this study indicate that the activities carried out in the incubation and acceleration in the Plastic Reborn 2.0 Program has succeeded in developing the participating companies into sustainable companies by developing collection, processing, and recycling systems of plastic waste in several regions of Indonesia. Supporting factors that influence the purpose of this activity are relationships built on partnerships, good coordination, mentors who are experts in their fields, and direct mentoring sessions. Meanwhile, the inhibiting factors felt by the participants were differences in the level of company development, some mentors who were not experts in waste management, and the difficulty of finding time for mentoring. In addition, there are inhibiting factors felt by mentors such as the absence of SOPs and a definite mentoring schedule, as well as the inappropriate and short mentoring times.

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"Dapat meningkatkan minat melamar para pencari kerja berkualitas yang sesuai dengan tuntutan perusahaan merupakan hal yang penting. Corporate Social Responsibility (CSR) yang ada di perusahaan dianggap dapat meningkatkan minat melamar pencari kerja. Tujuan dari penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap application intention dengan mediasi value congruence pada Generasi Z dengan studi pada sektor industri Fast Moving Consumer Goods (FMCG). Penelitian ini menggunakan pendekatan kuantitatif melalui kuesioner yang disebarkan secara daring kepada 375 responden Generasi Z yang telah berpendidikan tinggi dan sedang mecari pekerjaan menggunakan teknik penarikan data purposive sampling dan snowball. Data dianalisis menggunakan analisis jalur. Hasil penelitian menunjukkan terdapat pengaruh CSR terhadap application intention pada Generasi Z dengan sektor industri FMCG. Pada uji mediasi menunjukkan bahwa value congruence memiliki pengaruh mediasi parsial pada hubungan CSR terhadap application intention pada Generasi Z dalam sektor industri FMCG.

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It is important to increase qualified job seekers’ application intention in accordance with the company’s demands. Corporate Social Responsibility (CSR) is considered to increase job seekers’ application intention. The purpose of this study is to determine the effect of Corporate Social Responsibility (CSR) on application intention with value congruence as mediating variable towards Generation Z with a study on Fast Moving Consumer Goods (FMCG) industrial sector. This study method uses a quantitative approach through questionnaires distributed online to 375 Generation Z respondents who are highly educated and looking for a job with purposive sampling and snowball data collection techniques. Data analyzed using path analysis. The results showed that there is an influence of CSR on application intention towards Generation Z in the FMCG industrial sector. The mediation test showed that value congruence has a partial mediating effect on the relationship between CSR and application intention towards Generation Z in the FMCG industrial sector."