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Evaluating Corporate Social Responsibility Budget Effectiveness and Efficiency in Supporting SDG 12: Evidence from PT Pupuk Sriwidjaja Sri Rahayu; Ratna Sesotya Wedadjati; Bakti setyadi; Sulaiman Helmi
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.163

Abstract

Objective: This study aims to evaluate the effectiveness and efficiency of the Corporate Social Responsibility (CSR) budget at PT Pupuk Sriwidjaja and examine its contribution to responsible resource utilization in supporting Sustainable Development Goal (SDG) 12: Responsible Consumption and Production. Method: This study employed a survey approach using data from the Environmental Social Responsibility Department of PT Pupuk Sriwidjaja. Data were collected through documentation techniques and analyzed descriptively based on CSR budget realization across program categories. Effectiveness and efficiency were measured by comparing budget allocations, realizations, and program outcomes. Results: The findings indicate that PT Pupuk Sriwidjaja implemented its CSR budget effectively and efficiently, achieving an effectiveness rate of 78%. Among all CSR programs, the Natural Disaster program received the highest proportion of CSR fund allocation. The results also demonstrate that efficient CSR budget management contributes to greater social benefits while supporting responsible resource utilization. Furthermore, effective CSR implementation can strengthen corporate reputation and enhance market competitiveness. Novelty: This study contributes to the CSR literature by integrating effectiveness and efficiency assessments of CSR budget management with the perspective of sustainable development, particularly SDG 12. It provides empirical evidence on how responsible CSR budget allocation can support both social impact creation and sustainable corporate practices.
Evaluating Corporate Social Responsibility Budget Effectiveness and Efficiency in Supporting SDG 12: Evidence from PT Pupuk Sriwidjaja Sri Rahayu; Ratna Sesotya Wedadjati; Bakti setyadi; Sulaiman Helmi
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.163

Abstract

Objective: This study aims to evaluate the effectiveness and efficiency of the Corporate Social Responsibility (CSR) budget at PT Pupuk Sriwidjaja and examine its contribution to responsible resource utilization in supporting Sustainable Development Goal (SDG) 12: Responsible Consumption and Production. Method: This study employed a survey approach using data from the Environmental Social Responsibility Department of PT Pupuk Sriwidjaja. Data were collected through documentation techniques and analyzed descriptively based on CSR budget realization across program categories. Effectiveness and efficiency were measured by comparing budget allocations, realizations, and program outcomes. Results: The findings indicate that PT Pupuk Sriwidjaja implemented its CSR budget effectively and efficiently, achieving an effectiveness rate of 78%. Among all CSR programs, the Natural Disaster program received the highest proportion of CSR fund allocation. The results also demonstrate that efficient CSR budget management contributes to greater social benefits while supporting responsible resource utilization. Furthermore, effective CSR implementation can strengthen corporate reputation and enhance market competitiveness. Novelty: This study contributes to the CSR literature by integrating effectiveness and efficiency assessments of CSR budget management with the perspective of sustainable development, particularly SDG 12. It provides empirical evidence on how responsible CSR budget allocation can support both social impact creation and sustainable corporate practices.
Maqasid Shariah and Organizational Performance: A Systematic Literature Review Dasmadi Dasmadi; Syamsul Hadi; Yang Junchu; Nabila Wahyuningtyas; Ratna Sesotya Wedadjati
Global Review of Islamic Economics and Business Vol. 12 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2024.122-03

Abstract

This study aims to develop a Pentagon-Shaped Ethical Measurement framework based on Maqasid Shariah to assess organizational performance. The research employs a systematic literature review approach, analyzing scholarly works related to Maqasid Shariah and organizational performance. The study identifies relevant research from 2015 to 2024 using databases such as Scopus. The study finds that Maqasid Shariah is a comprehensive ethical framework for evaluating organizational performance. The findings suggest that integrating Maqasid Shariah into performance measurement enhances organizational credibility, corporate governance, and long-term sustainability. This study provides a Pentagon-Shaped Ethical Measurement framework based on Maqasid Shariah for evaluating organizational performance. Unlike previous research that mainly focuses on financial performance. Organizations can utilize Maqasid Shariah principles to develop a more balanced and sustainable performance assessment model. The study highlights the role of Maqasid Shariah in promoting social welfare, economic justice, and ethical business practices. Adopting a multidimensional performance framework contributes to long-term economic sustainability, fair wealth distribution, and corporate social responsibility (CSR).