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All Journal International Journal of Applied Business Research
Dewi Hajar
Departemen of Digital Commerce & Supply Chain Management, Politeknik Multimedia Nusantara, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Efisiensi Corporate Social Responsibility dalam Pengentasan Kemiskinan pada Pembangunan Pariwisata: Bukti Empiris dari Indonesia Adhi Trirachmadi; Dewi Hajar; Liza Gultom
Jurnal Internasional Penelitian Bisnis Terapan Vol 8 No 02 (2026)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v8i02.608

Abstract

Corporate social responsibility (CSR) in tourism is linked to poverty alleviation, yet outcomes vary widely. This study investigates how operational efficiency influences poverty alleviation in tourism-based CSR and examines the mediating role of Sustainable Development Goals (SDGs) implementation. The research integrates Data Envelopment Analysis (DEA) and Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate 87 tourism-related CSR programs in Indonesia, supported by survey data from 285 stakeholders. DEA results show moderate technical efficiency (average 78.34%) with scale inefficiencies; 43.7% of programs operate under increasing returns to scale. PLS-SEM indicates that operational efficiency positively affects poverty alleviation, with SDG implementation mediating 36.4–39.2% of this relationship. The efficiency–outcome link is strongest for programs under increasing returns to scale. Findings suggest that aligning CSR efficiency with appropriate scale configurations and SDG integration enhances poverty reduction. This study offers a replicable framework for assessing CSR performance and practical insights for optimizing tourism-based CSR initiatives.
Co-Authors Adhi Trirachmadi Liza Gultom