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"ABSTRAKDisaster can give different impacts for different community members. In the case below, a concept of sensitivity and capacity explains the different risks faced by the diffabel community members. Unlike other community members in a disaster situation, they face double threats. This situation is caused partly by the social construction to the diffabel members. However, some finding in this small research shows that in their limited condition, their volunteerism that are visible in post Yogya earthquake situation 27 May 2006."

"The pressure from non marketing to the company getting bigger as public society and world awareness about big part of the company to human life getting higher. This pressure in later on push the development of application of Corporate social responsibilities (CSR) concept as one of company's strategy to guarantee its business. The development of Corporate social responsibilities (CSR) has been assumed to existed along time ago but the definition of its concept start in 1950 (Carol], 1999). The development of Corporate social responsibilities (CSR) create Corporate social responsibilities (CSR) definition that has its meaning from carivative activities to the one that integrated to business. But there are some similarities which is balance between looking for the profit and concerning social activities and environment (SWA 2005; 46). The development of Corporate social responsibilities (CSR) in Indonesia has been in discussion since 1995.The purpose of this research are to know: (I) company's understanding of Corporate social responsibilities (CSR) ; (2) how far CSR application has been implemented, (3) factors that influenced CSR implementation. This research is expected to catch diversity of pattern of Corporate social responsibilities (CSR) that can contribute to the knowledge in mapping of Corporate social responsibilities (CSR) practice in Indonesia.Type of research in Qualitative research method is explorative with study case research strategy. Companies that being researched are four companies with different industry background but all of them been operated in Indonesia as also the main player in each industry. Four companies that been selected are PT. NEWMONT INDONESIA in mining field, PT Astra Agro Lestari Tbk in agriculture business, PT PLN Jakarta and Tangerang (Persero) and KOMPAS-GRAMEDIA Group in services. Data that been collected is analized by using comparative study to see comparative to see the similarities and differencies in CSR implementation between companies.The result of this research shown that the four companies have different pattern in understanding and maintain CSR implementation. Newmont understood CSR as a form of responsibility for having privilege to operate and develop (threatened demand). PT PLN and AAL understood as a care form to the society around the company in order to be part of the society as in the end they can support its operation (profit). Different that the three companies earlier, KKGN not really take CSR to company's profit. KKG understood CSR as a form of care that comes from moral obligation and to answer society expectation (moral).The similarities from the four companies are they realize the importance of CSR implementation in their operation process. Generally, the companies understood the CSR concept as an effort of the company to have society support by giving them positive contribution to external stakeholder company. There is a similarity in Respondent definition in four companies, confidence in existence of take and give law.CSR definitions in four companies in general have three propositions where CSR are:1. Company's obligation, which can be seen from company's commitments in its policy, programs, resources allocation (funding, human resources, time and energy), organizational structure, evaluation and reporting process as a responsible manner to its operation to society.2. To improve the welfare of society, for example through improvement in economic, education, health, infrastructure, etc. 3. To support company's operation, such as resources supply, asset protection, consumer creation, etc.From CSR implementation side, this research concluded that (I) CSR policy still in general form of company's Code of Conduct; (2) trend to choose CSR issues that appropriate with company's competency and resources. (3) trend to use CSR in charity form; (4) put CSR in external relation function; (5) except Kompas, company use internal funding for CSR initiatives; (6) CSR evaluation and reporting tend to be internally conducted. Based on Malkasian (2004) Newmont has the higher level of commitment then the other three companies.Factor that seem to be influencing CSR understanding and implementation are context, operational impact, and internal condition of company.Suggestions for managerial in implementing CSR are (I) give attention on internal CSR; (2) give attention also in minimalize negative impact on operation; (3) integrating CSR with business process; (4) increasing transparency in evaluating and reporting CSR to external stakeholders.Suggestions for next research are (1) conduct explanative study in proofing factors that influence CSR understanding and implementation; (2) deep research in the real process of CSR in the field; (3) historical study to find CSR motives; (4) deeper examination about CSR and business process and value chain management."

"Penelitian ini mencari bukti mengenai besarnya rata-rata biaya CSR yang dikeluarkan oleh perusahaan yang terdaftar di Bursa Efek Indonesia dan besarnya biaya CSR yang dibebankan sesuai dengan peraturan perpajakan yang berlaku. Selain itu, penelitian ini juga membahas mengenai hubungan antara praktek CSR yang dilakukan perusahaan terkait dengan praktek penghindaran pajak (tax avoidance). Penelitian ini mengumpulkan data sekunder dengan teknik dokumentasi. Sampel yang diambil dalam penelitian terdiri dari 82 perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2010 - 2012. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh negatif terhadap penghindaran pajak (tax avoidance). Selain itu, jika dikaitkan dengan Peraturan Pemerintah No. 93 tahun 2010, didapatkan gambaran bahwa perusahaan tetap melakukan kegiatan CSR walaupun perusahaan mengalami kerugian fiskal pada tahun sebelumnya.

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This study looked for evidence of the average cost of CSR that spent by the companies listed in the Indonesia Stock Exchange and the amount of CSR cost that charged according to the prevailing tax regulations. Besides, the focus of this study is to review the relationship of CSR activities according to tax avoidance. This study used secondary data with documentation techniques. The sample of this study consisted of 82 companies listed in the Indonesia Stock Exchange during 2010-2012.

The results showed that CSR disclosure has a negative effect to tax avoidance. In addition, according to Government Regulations No. 93 of 2010, this study showed that companies still do the CSR activities eventhough they suffer of fiscal loss in the previous year."

"[ABSTRAKTesis ini membahas tentang program pemberian pinjaman modal kerja UKM PT. Semen Tonasa yang telah diatur dalam ketentuan pelaksanaan Program Kemitraan BUMN sebagai bentuk tanggung jawab sosial perusahaan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Berdasarkan temuan lapangan program pemberian pinjaman modal kerja UKM merupakan program Corporate Social Responsibility, dari Hasil penelitian menyarankan perbaikan dalam pelaksanaan program pemberian pinjaman modal kerja UKM khususnya dalam hal penyeleksian calon mitra binaan, agar program tersebut tepat sasaran dan berkelanjutan.

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ABSTRACTThis thesis discusses the capital loan program providing SMEs PT . Semen Tonasa set out in the provisions of the implementation of the Partnership Program BUMN as a form of corporate social responsibility . This study is a qualitative study with a descriptive design . Based on the findings in the field of working capital loan program providing SMEs is a Corporate Social Responsibility program , from the results suggest an improvement in the implementation of the program of the working capital loans of SMEs in particular in terms of selecting candidates for the partners , so that the program targeted and sustainable.;This thesis discusses the capital loan program providing SMEs PT . Semen Tonasa set out in the provisions of the implementation of the Partnership Program BUMN as a form of corporate social responsibility . This study is a qualitative study with a descriptive design . Based on the findings in the field of working capital loan program providing SMEs is a Corporate Social Responsibility program , from the results suggest an improvement in the implementation of the program of the working capital loans of SMEs in particular in terms of selecting candidates for the partners , so that the program targeted and sustainable ., This thesis discusses the capital loan program providing SMEs PT . Semen Tonasa set out in the provisions of the implementation of the Partnership Program BUMN as a form of corporate social responsibility . This study is a qualitative study with a descriptive design . Based on the findings in the field of working capital loan program providing SMEs is a Corporate Social Responsibility program , from the results suggest an improvement in the implementation of the program of the working capital loans of SMEs in particular in terms of selecting candidates for the partners , so that the program targeted and sustainable .]"

"PT Holcim Indonesia Tbk (PT HIL Tbk) merupakan perusahaan semen terbesar di Indonesia yang menggunakan bahan baku utama batu gamping (limestone). Secara positif, perusahaan ini telah memberikan kontribusi dalam bentuk devisa bagi negara, pendapatan asli daerah (PAD), membuka kesempatan lapangan pekerjaan, meningkatkan roda perekonomian sektor dan sub sektor lain di sekitarnya, namun juga menimbulkan dampak pengaruh terhadap lingkungan dan sosial ekonomi khususnya bagi masyarakat yang berada di sekitar areal pengusahaannya. Sebagai tanggung jawab terhadap seluruh pengaruh negatif yang ditimbulkan dan komitmen untuk mengurangi/menghapus citra buruk, perusahaan melakukan tanggung jawab sosial perusahaan (corporate social responsibility/CSR).Tesis ini bertujuan untuk menganalisis implementasi program-program CSR PT HIL Tbk yang berkaitan dengan pemberdayaan masyarakat di desa Nambo, Kecamatan Klapanunggal Kabupaten Bogor. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi program implementasi program-program CSR PT HIL Tbk masih didominasi kegiatan yang bersifat charity dan yang berkaitan dengan pemberdayaan masyarakat masih belum berjalan efektif sebagaimana yang diharapkan.

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PT Holcim Indonesia Tbk (PT HIL Tbk) is the largest cement company in Indonesia which uses limestone as the main raw materials. Positively, the company has contributed in the form of foreign exchange for the country, local revenue (PAD), employment opportunities, improve the economy sectors and subsectors around them, but also impacts on the environment and the influence of socio-economic, especially for community around the company area. As the responsibility of all the negative influences and commitment to reduce/remove the bad image, the company conduct the Corporate Social Responsibility (Corporate Social Responsibility/CSR).

This thesis aims to analyze the implementation of CSR programs of PT HIL Tbk related to community empowerment in Nambo Village, Klapanunggal Sub-District, Bogor District. This study used a qualitative descriptive approach. The results showed that the implementation of CSR programs of PT HIL Tbk still dominated activity that is related to charity and community empowerment is still not effective as expected."

"Program tanggung jawab sosial perusahaan swasta atau lebih dikenal dengan corporate social responsibility (CSR) merupakan suatu program yang masih penuh kontroversi. Ada pihak yang mendukung CSR dan menyadari pentingnya CSR dilakukan oleh perusahaan, namun ada yang tidak mendukung dengan beranggapan bahwa tidak mungkin program CSR dapat menguntungkan perusahaan di masa mendatang karena hanya membuang uang perusahaan.Penelitian ini mengambil kasus PT. Unilever Indonesia karena PT. Unilever Indonesia merupakan salah satu perusahaan besar di Indonesia. Perusahaan ini sudah beroperasi di Indonesia sejak tahun 1934. PT. Unilever Indonesia mengklaim dirinya sebagai satu-satunya perusahaan di Indonesia yang tidak terkena dampak krisis moneter. Selain itu PT. Unilever Indonesia sedang melakukan tiga program CSR yaitu SME Development, Forum Brantas Bersih dan Program ICD.Tujuan utama penelitian ini adalah untuk mengetahui sebab-sebab PT. Unilever Indonesia melakukan program CSR dan bagaimana CSR dijadikan alat komunikasi perusahaan. Jenis penelitian ini adalah kualitatif dan model komunikasi yang digunakan adalah P-Proses.Dari penelitian ini diketahui bahwa PT Unilever Indonesia melaksanakan CSR karena program CSR sejalan dengan falsafah, tujuan dan keyakinan perusahaan. PT. Unilever Indonesia telah membuktikan keuntungan menjalankan program CSR. Perusahaan atau sektor swasta lainnya diharapkan dapat mengadopsi atau bahkan menciptakan program CSR karena selain sangat mudah dilakukan, CSR juga sangat menguntungkan perusahaan dan stake holdernya."

"This study aims to describe the implementation of Corporate Social Responsibility (CSR) in Indonesia and its implications to the study of public administration. This paper ia based on reviewing literature. This study shows implementations of CSR in Indonesia is mostly emphasized on charitable activities, which are not based on a long -term corporate strategy. Implementation of CSR has made the locus of public administration studies are no longer specific to the government bureaucracy, but all institutions - the state, business, or non - profit organizations - as a long as their activities are performed on behalf of and impact on the public interests. In order to support the effectiveness of CSR, public bureaucracy needs to to maximize their role as providers of "enabling environment" or as a motivator of CSR. Governments do not act as the implementing agency of CSR, but government should be neural. This state of affairs must be met to avoid collusion between business and state officials."

"Skripsi ini membahas tentang berbagai aspek Corporate Social Responsibility baik secara konsep maupun berdasarkan peraturan yang berlaku, terutama mengenai pelaksanaan CSR melalui mekanisme pemberian dana kepada Pemerintah. Penelitian ini mengambil studi pada pelaksanaan CSR oleh PT. Vale dimana PT. Vale memberikan dana sebesar Rp 11,7 Miliar kepada Pemerintah Provinsi Sulawesi Tengah yang kemudian mendapat protes dari beberapa pihak. Adapun pokok permasalahan yang diangkat dalam penelitian ini adalah: 1) Bagaimana pengaturan mengenai Corporate Social Responsibility dalam sektor pertambangan? 2) Bagaimana peran pemerintah dalam penyelenggaraan kegiatan corporate social responsibility dalam sektor pertambangan? Dan 3) Apakah tindakan PT. Vale Indonesia Tbk yang memberikan dana kepada Pemerintah Daerah Sulawesi Tengah dapat dikatakan sebagai kegiatan CSR dari perusahaan tersebut? Penelitian ini menggunakan metode yuridis normatif yang dilakukan dengan menelaah norma hukum tertulis dan studi dokumen. Pada Akhirnya, Penulis memperoleh kesimpulan bahwa CSR dalam sektor pertambangan diatur dalam beberapa pengaturan antara lain dalam Undang-Undang No. 25 Tahun 2007, Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas, Undang-Undang No. 4 Tahun 2009, Peraturan Pemerintah No. 23 Tahun 2010, Peraturan Pemerintah No. 47 Tahun 2012 dan Peraturan Menteri ESDM No. 41 Tahun 2016. Kedua, peran pemerintah dalam CSR meliputi mengatur, mengawasi dan memberikan evaluasi terhadap pelaksanaan CSR. Terakhir, tindakan PT. Vale yang memberikan dana kepada Pemerintah Provinsi Sulawesi Tengah tidak dapat dikatakan sebagai kegiatan CSR dari PT. Vale karena melanggar ketentuan di sektor pertambangan. Saran penulis, pertama, bagi pembuat regulasi baik ditingkat pusat maupun daerah, diperlukan pengaturan yang jelas mengenai peran pemerintah dalam kegiatan CSR. Khususnya berkaitan dengan kewenangan pemerintah dalam mengelola dana CSR. Kedua, bagi perusahaan tambang pelaksana CSR, dalam melakukan CSR agar memerhatikan ketentuan perundang-undangan terkait CSR. Terkahir, bagi Pemerintah Daerah, agar dibuat suatu mekanisme penyaluran dana CSR. Mekanime ini mengakomodir penyaluran dana CSR yang dilakukan oleh perusahaan kepada pemerintah daerah. Dana tersebut tidak masuk kedalam APBD

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This thesis discusses various aspects of Corporate Social Responsibility both conceptually and based on applicable regulations, especially regarding the implementation of CSR through the mechanism of giving funds to the Government. This study took a study on the implementation of CSR by PT. Vale where PT. Vale provided funds amounting to Rp. 11.7 billion to the Central Sulawesi Provincial Government which later received protests from several parties. The main issues raised in this study are: 1) What are the regulation on Corporate Social Responsibility in the mining sector? 2) What is the role of the government in the implementation of corporate social responsibility activities in the mining sector? And 3) Whether the action of PT. Vale Indonesia Tbk, which provides funds to the Regional Government of Central Sulawesi, can be said to be a CSR activity of the company? The study was conducted by normative juridical method which was carried out by examining written legal norms and document studies.Finally, the author concludes that CSR in the mining sector is regulated in a number of settings, including in Law No. 25 of 2007, Law No. 40 of 2007 concerning Limited Liability Companies, Law No. 4 of 2009, Government Regulation No. 23 of 2010, Government Regulation No. 47 of 2012 and Minister of Energy and Mineral Resources Regulation No. 41 of 2016. Second, the role of government in CSR includes regulating, supervising and providing evaluations of the implementation of CSR. Finally, the actions of PT. Vale, which provides funds to the Central Sulawesi Provincial Government, cannot be said to be a CSR activity from PT. Vale for violating provisions in the mining sector. The author's advice, first, is for regulators at both central and regional levels, clear arrangements are needed regarding the role of government in CSR activities. Particularly related to government authority in managing CSR funds. Second, for mining companies implementing CSR, in carrying out CSR to pay attention to statutory provisions related to CSR. Finally, for the Regional Government, a mechanism for channeling CSR funds is made. This mechanism accommodates the distribution of CSR funds carried out by companies to local governments. The funds are not included in the APBD."

"Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh corporate social responsibility (CSR) terhadap nilai perusahaan dengan enterprise risk management (ERM) sebagai mediasi pada perusahaan manufaktur Indonesia. Metode penelitian yang digunakan pada corporate social responsibility dan enterprise risk management adalah analisis konten dalam laporan tahunan perusahaan yang diukur menggunakan persentase coverage kata kunci dengan bantuan software Nvivo, dan nilai perusahaan diukur oleh Tobin`s Q. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2017. Data dikumpulkan dari laporan tahunan perusahaan dan situs website perusahaan, sementara data keuangan diambil dari database Thomson Reuters Eikon. Hasil penelitian menunjukkan bahwa tidak ada efek langsung dari corporate social responsibility pada nilai perusahaan, tetapi memiliki pengaruh yang signifikan ketika enterprise risk management sebagai mediasi. Ini menunjukkan bahwa pengungkapan corporate social responsibility adalah cara bagi perusahaan untuk mengelola risiko mereka sehingga dapat meningkatkan nilai perusahaan mereka.

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The purpose of this paper is to obtain empirical evidence related the effect of corporate social responsibility on firm value with enterprise risk management as mediating of Indonesian manufacturing firms. The method used in corporate social responsibility and enterprise risk management are content analysis in the company`s annual report which is measured using a percentage of keyword coverage with the help of Nvivo software, and firm value is measured by Tobin`s Q. The sample of this research is manufacturing firms listed on the Indonesian Stock Exchange in period 2014-2017. Data was collected from the company`s annual reports and the company`s website; while financial data were taken from the Thomson Reuters Eikon database. The results showed that there was no direct effect of corporate social responsibility on firm value, but had a significant effect when enterprise risk management was mediating. This indicates that corporate social responsibility is a way for companies to manage their risks so that it can increase the value of their company."