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Dien Yudithadewi
Politeknik Negeri Malang

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TATA KELOLA ORGANISASI DAN DOMINASI SOSIAL Dien Yudithadewi; Dodo Darsono; Bonifasius Santiko Parikesit
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4123

Abstract

This study focuses on the governance of Kelompok Perempuan Kreatif Mandiri/Independent Creative Women Group (KPKM) which is the beneficiary of women's empowerment program from Corporate Social Responsibility (CSR) PT Perusahaan Gas Negara Tbk. The paper aims to identify and describe, how organizational structure impacts governance patterns and the outcomes. It used a persuasive case study approach, where the data collection process is carried out through in-depth interviews with relevant stakeholders. Likewise, researchers conducted close observation, supported with literature review from journals, digital media and books, to enrich the study. The research findings reveal that the absence of regeneration in the organizational structure causes repetitive governance pattern since its establishment, same persons are appointed as caretakers in several bodies, depending on a central figure, and only able to innovate through the intervention of outsiders (other parties). Furthermore, there is a concern regarding potential digression, as quoted from Lord Acton's letter to the Bishop of Creighton in 1887; "Power tends to corrupt and absolute power corrupts absolutely”.
ANALISIS DAMPAK INVESTASI SOSIAL PT PERUSAHAAN GAS NEGARA TBK DIUKUR MENGGUNAKAN SOCIAL RETURN ON INVESTMENT (STUDI KASUS PROGRAM BANK SAMPAH) Bonifasius Santiko Parikesit; Sigit Tri Hartanto; Rio Zakarias Widyandaru; Dien Yudithadewi
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4124

Abstract

This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals.
Co-Authors Bonifasius Santiko Parikesit Dodo Darsono Rio Zakarias Widyandaru Sigit Tri Hartanto