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All Journal Jurnal Akuntansi Indonesia JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IQTISHODUNA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis SOLUSI Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal Akuntansi dan Keuangan Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Akuntansi JURALINUS JURDIASRA
Ersyafdi, Ilham Ramadhan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis

 1 
Dampak COVID-19 terhadap Pengungkapan CSR pada Perusahaan Pertambangan Batubara yang Terdaftar di BEI Ahmadi, Lusiana Putri; Ersyafdi, Ilham Ramadhan; Ginting, Rafles
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 7, No 2 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i2.15879

Abstract

Disclosure of CSR plays an important role in the company as an information medium that shows how much the company cares for workers, the community and the surrounding environment. Companies engaged in the coal mining business sector are often seen as companies that damage the environment. COVID-19 which is endemic in Indonesia has had many impacts on companies, one of which is CSR. Companies will have to recalculate all forms of CSR programs due to financial conditions and wider targets for CSR beneficiaries. So the purpose of carrying out this study is to find out how the impact of COVID-19 has on CSR disclosure of companies listed on the IDX engaged in this business sector. GRI 403 is a reference for CSR disclosure used in this study which contains occupational safety and health. Based on the criteria, 5 of the 13 companies sampled included ADRO, BUMI, INDY, ITMG, and PTBA. Based on the results of the analysis, the company that disclosed all aspects in 2019 and 2020 is ITMG. BUMI and PTBA consistently disclose nine aspects in 2019 and 2020. Whereas INDY and ADRO there is an increase in disclosure from seven and eight aspects in 2019 to eight and nine in 2020. So it is concluded that COVID-19 has not had a negative impact on disclosure of company CSR activities. In addition, all companies have also contributed through CSR programs to overcome the COVID-19 pandemic in Indonesia.
Co-Authors Ahmadi, Lusiana Putri Akmal Lutfi Jazuli Annisa, Nabilah Nur Antar MT Sianturi Aryani, Habsyah Fitri Asyifa, Suci Ayu Puspitasari, Ayu Devi Nurmah Wani Durotun Nasihah Fatikasari, Ines Fauzia, Nur Rahma Fauziyyah, Nurul Fira Mubayyinah, Fira Fitri, Habsyah Fitriah Ulfah Habsyah Fitri Aryani Handayani, Amelia Putri Harry Mukti, Aloysius Hasim, Fitria Heni Pujiastuti Ines Fatikasari Intan Syafiah Al Akhilla Irawati, Wiwit Irianti, Putri Widya Dwi Jazuli, Akmal Lutfi Kasmi Hizzah Muslimah Khomsatun, Siti Mabyuni, Rahma Umnun Marpaung, Oktavia Muhammad Aras Prabowo Muhammad Solihin Muslimah, Kasmi Hizzah Nasihah, Durotun Nasution, Cahya Dibah Al-Adawiyah Noviyanti Noviyanti, Noviyanti Nurul Fauziyyah Nurul Fauziyyah Putri Widya Dwi Irianti Rafles Ginting Rizki, Slamet Abdul Rosmiasih Rosmiasih Royandi, Muhammad Wildan Ruli Bestari Rumaizha, Riri Saputra, Diva Dwi Saputri, Anjeli Siti Khomsatun Sohibunajar, Sohibunajar Swasti Putri, Ika Ulfa, Fitria Ulfah, Fitriah Zakia, Rossa Zakiyah Aslamiyah Zakiyatun, Amita