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All Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Sri Iswati
Department of Accounting, Faculty of Economic and Business, Universitas Airlangga
Economics, Econometrics & Finance

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Measuring Social Value of a Community Water CSR Program through SROI: A Functionalist Case Study Rindah Febriana Suryawati; Sri Iswati; Nonon Saribanon
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.307-324

Abstract

This study measures the social value created by HIPAM, a community water program funded through the corporate social responsibility (CSR) of PT Pertamina EP and managed by a village-owned enterprise (BUMDes) in Tuban, Indonesia, and examines how the program strengthens local governance. A functionalist, convergent mixed-methods case study combined a Social Return on Investment (SROI) analysis of 2017–2021 financial records and household data with a thematic analysis of interviews and focus groups. An investment of IDR 396.48 million generated a present value of IDR 691.99 million in household water savings and BUMDes income, yielding an SROI ratio of 1.75:1 that remains above 1:1 unless deadweight and attribution jointly exceed 43%. Qualitative evidence shows that formal bookkeeping, participatory tariff setting, and social trust sustain these monetized outcomes. The study contributes to sustainability accounting by making SROI’s paradigmatic assumptions explicit and linking monetized social value to institutional capacity.
Co-Authors Nonon Saribanon Rindah Febriana Suryawati