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All Journal Jurnal Akuntansi Multiparadigma TAWASUT Indonesian Journal of Moderate Islam JOURNAL OF EDUCATION SCIENCE Journal of Geoscience, Engineering, Environment, and Technology Hasanuddin Economics and Business Review At-Turats Jurnal Ilmu Fisika Jurnal Teknologi Terapan Jurnal Sains dan Teknologi Reaksi Jurnal Vokasi MANDAR: Management Development and Applied Research Journal Edukais : Jurnal Pemikiran Keislaman Ideguru: Jurnal Karya Ilmiah Guru Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Jurnal Ilmu Ekonomi Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Integrated Elementary Education Jurnal Teknologi Aceh International Journal of Science and Technology Gunung Djati Conference Series Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Journal of Mandalika Literature Jurnal Pendidikan Islam International Journal of Renewable Energy Development Masterpiece: Journal of Islamic Studies and Social Sciences Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan PESARE: Science and Engineering Service Journal Al-Bidayah : jurnal pendidikan dasar Islam JURNAL REKAYASA KIMIA & LINGKUNGAN Ma'had Aly Journal Of Islamic Studies ALMUSTOFA: Journal of Islamic Studies and Research Service Jurnal Sipil Sains Terapan
Faisal Abdullah
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Journal : Jurnal Akuntansi Multiparadigma

 1 
INTEGRATING COMMUNITY INSIGHTS INTO CSR: ACCOUNTING PERSPECTIVE Tenriwaru, Tenriwaru; Abdullah, Faisal; Sukmawati, Siti
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.13

Abstract

Abstrak - Integrasi Wawasan Komunitas ke dalam CSR: Perspektif AkuntansiTujuan Utama – Penelitian ini mengidentifikasi bagaimana program CSR yang menekankan partisipasi masyarakat dan pemangku kepentingan lainnya dikelola.Metode – Penelitian ini menggunakan pendekatan studi kasus heuristik. Informan penelitian ini adalah akademisi dan beberapa pihak terkait pelaksanaan CSR.Temuan Utama – Penelitian ini menemukan bahwa sinergi kegiatan CSR yang selaras dengan kepentingan komunitas dapat membangun kepercayaan yang lebih kuat antara perusahaan dan pemangku kepentingan lokal. Sinergi ini membuat program CSR lebih efektif dalam menciptakan perubahan sosial yang lebih besar dan mengurangi dampak negatif terhadap lingkungan. Melalui sinergi ini, masyarakat memiliki kesempatan untuk berpartisipasi dalam proses perencanaan dan pelaksanaan program CSR.Implikasi Teori dan Kebijakan – Penelitian ini menyarankan pelibatan komunitas untuk membuat kegiatan CSR semakin efektif. Perusahaan yang melibatkan komunitas di semua tahap mendapatkan kepercayaan dan hasil yang berkelanjutan.Kebaruan Penelitian – Penelitian ini mengeksplorasi partisipasi komunitas dalam kegiatan CSR pada perspektif akuntansi. Abstract - Integrating Community Insights into CSR: Accounting PerspectivePrimary Purpose - This study identifies how CSR programmes that emphasise community participation and other stakeholders are managed.Method - This research utilises a heuristic case study approach. The informants for this research are accounting academics and several parties involved in the implementation of CSR.Main Findings - This study found that synergistic CSR activities aligned with community interests can foster stronger trust between companies and local stakeholders. This collaboration makes CSR programmes more effective in creating greater social change and reducing negative environmental impacts. Through these collaborations, communities have the opportunity to participate in the planning and implementation of CSR programmes.Theory and Practical Implications - This study suggests involving the community to enhance the effectiveness of CSR activities. Companies that involve the community at all stages gain trust and sustainable results.Novelty - This study explores community participation in CSR activities from an accounting perspective.
Co-Authors A, Bakhtiar Abdul Hamid Habbe, Abdul Hamid Abrar Muslim Ade Tinofa, Nelva Aida Imtihana, Aida Amelia, Marysha Aminuyati Andri Yadi Paembonan Andrian Kaifan Anwar Deli Asmaul Husna Asyqari, Amir Deli, Anwar Deni Saputra Dharma, Dian Budi Edy Miswar Edy Miswar, Edy Evi Yufita Fandana, Lisa Fanshury, Mohammed Agiel Poetra Farokh, Ida Maziyyatul Fauziah, Tantri Hasna Firman syah, Firman Fitri, Gustina Gani, Fauzi A. Gede Arya Putra, I Dewa Ghani, Azman Abdul Ghufron Hamzah Grefyolin Simbolon, Theresia Habibi, Roni Halim Zaini, Halim Herlambang, Saifuddin Hermita Arif Hesti Meilina Hosaini, Hosaini Ida Ayu Putu Sri Widnyani Indahsari, Fitriana N. Insyafrijal Insyafrijal Irawan, M. Ferry Irham Irham Iskandar Iskandar Ismail Ismail Juwanda, Juwanda Kamisnuddin, Kamisnuddin Khoirotun Nisa, Ani Kinar sih Kurniati Kurniati Lubis, Putri Handayani M. Yogi Riyantama Isjoni M. Yunus Marwan Marwan Masud, Anis Anshari Meisari, Yola Dyfa Miftahul Jannah Miswar, Khairul Moebaraq, T Ridzky Mohamad Faqihudin Musyafa Muhammad Irham Muhammad Irham Muhammad Nasir Muhammad Riandi Muhammad Riandi, Muhammad Muhammad Ridha Adhari, Muhammad Ridha Muhammad Rusdi Muhammad Rusdi Muhammad Yanis Muhammad Yusuf Muhammad, Mediaty Muhibbuddin Muhibbuddin Munardy, Munardy Muslim*, Abrar Muzakir Nahar, Nahar Nazli Ismail Nazri bin Nordin, Ts. Saiful Nisa, Ani Khoirotun Nopita Sari Noptario Noptario, Noptario Nugraha, Gartika Pardi Pardi, Pardi Prayoga, Doni Putri, Nadya Syafira Qalbi, Harisa Bilhaqqi Rahman, Supandi Rajibussalim Rajibussalim Raupu, Mutiara Rifqi Syahputra Rinaldi Idroes Riyadhsyah, Riyadhsyah Ruhana, Ruhana Sabani, Tria Asri Nur Sahabi, Ansar Siregar, Anne Novia Duana Subiyantoro, Fitrohim Sugianto Sugianto Suhendrayatna Suhendrayatna Sukmawati, Siti Supardin Supardin, Supardin Syafrial Fachri Pane, Syafrial Fachri Syafruddin Syafruddin Syaifuddin Syaifuddin Syaifuddin, Muh. Syarif Syarif Teuku Maimun Tika, Aulia Saufayuk Tinofa, Nelva Ade Utami, Rizky Yunus, Yuhanis Yusniyanti, Erna Zariansyah, Zariansyah Zulfalina, Zulfalina