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All Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Ilmu Ekonomi dan Bisnis
Berlin Agung Prakasa Daeli
Universitas Negeri Medan
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CSR dalam Perspektif Legitimacy Theory: Upaya Perusahaan dalam Mempertahankan Kepercayaan Publik Vina Ocdasyanti; Naomi Austin Situmorang; Debby Mutiara Siregar; Berlin Agung Prakasa Daeli; Nasirwan; Nabila Tijani Tharifa
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate Social Responsibility (CSR) merupakan elemen krusial bagi keberlanjutan korporasi untuk menyelaraskan operasionalnya dengan nilai dan norma di masyarakat. Perusahaan yang mengabaikan tanggung jawab sosial berisiko merusak kontrak sosial dan memicu pudarnya pengakuan publik. Penelitian ini bertujuan untuk menganalisis peran CSR dalam meningkatkan kepercayaan publik melalui lensa teori legitimasi, sekaligus mengidentifikasi kontribusi keterlibatan pemangku kepentingan berdasarkan studi terdahulu. Metode yang digunakan adalah kualitatif dengan pendekatan studi literatur (literature review). Proses penyeleksian jurnal menggunakan diagram PRISMA, sehingga diperoleh 8 artikel ilmiah utama dari database akademik untuk dianalisis secara deskriptif kualitatif. Hasil sintesis literatur menunjukkan bahwa implementasi CSR yang konsisten berwujud nyata dalam tiga domain utama: pemberdayaan masyarakat, kelestarian lingkungan, dan komunikasi strategis. Dalam perspektif teori legitimasi, keterbukaan informasi melalui sustainability report tidak sekadar menjadi alat pencitraan, melainkan bertindak sebagai instrumen validasi formal atas kontrak sosial perusahaan. Kontribusi ilmiah kajian ini berhasil memetakan bahwa transparansi tata kelola CSR secara digital dan berbasis bukti menjadi penentu utama dalam memitigasi risiko sanksi moral masyarakat. Kesimpulannya, tingkat kepercayaan publik berbanding lurus dengan transparansi tata kelola CSR.
Relevant Cost sebagai Dasar Pengambilan Keputusan Taktis Make or Buy: Literature Review Noverandi Simbolon; Kenzie Alghifari Tobing; Berlin Agung Prakasa Daeli
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i1.390

Abstract

The decision to make or buy is one of the tactical decisions most frequently faced by management, yet it is often taken without separating the relevant costs. This study examined how relevant cost was used as a basis for tactical make-or-buy decisions in the literature of the last five years. A systematic literature review was conducted on 15 open-access journal articles published between 2022 and 2025. The articles were selected using inclusion and exclusion criteria and analysed thematically according to their focus, context, and findings. The review showed that national studies were mostly case studies of small businesses that compared relevant or differential costs of two alternatives. Their conclusions were not uniform: some studies concluded that in-house production was cheaper, while another concluded that buying was more efficient when production capacity declined. International studies showed that the decision was also influenced by learning effects, supply resilience, supplier structure, firm performance, and monitoring. It was concluded that relevant cost is necessary as the quantitative basis of make-or-buy decisions, but it must be complemented by opportunity cost and non-financial factors. Future research should test a framework that integrates both in businesses of more varied scale and sector.
Co-Authors Debby Mutiara Siregar Kenzie Alghifari Tobing Nabila Tijani Tharifa Naomi Austin Situmorang Nasirwan Nasirwan Noverandi Simbolon Vina Ocdasyanti