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All Journal Journal of Economics, Assets, and Evaluation
Ramadanthy, Fernianda Wahyu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Development of Corporate Social Responsibility Implementation (Study in Indonesia and Malaysia) Ariani, Riska Septi; Hwihanus, Hwihanus; Ramadanthy, Fernianda Wahyu
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.346

Abstract

This comparative analysis explores the development and impact of Corporate Social Responsibility (CSR) in Indonesia and Malaysia, highlighting differences in their frameworks, developmental trajectories, and outcomes. Indonesia’s regulatory-driven approach, established through laws like Law No. 40/2007, mandates CSR activities for companies, particularly those in natural resources. While this has led to significant contributions from large corporations in community development and environmental sustainability, challenges in enforcement, resource limitations among SMEs, and a gap between policy and genuine practice hinder the overall effectiveness. Conversely, Malaysia’s blend of regulatory requirements and voluntary initiatives promotes corporate accountability and transparency. Policies such as the Silver Book and mandatory sustainability reporting by Bursa Malaysia have driven strategic integration of CSR into business operations. Malaysian companies, exemplified by Petronas, Maybank, and Nestlé Malaysia, align their CSR initiatives with the United Nations Sustainable Development Goals (SDGs), resulting in more consistent and impactful outcomes. The analysis underscores that while Indonesia ensures widespread participation through regulatory mandates, it faces challenges in enforcement and strategic depth. Malaysia’s approach fosters innovation and accountability, leading to more effective CSR practices. By learning from each other’s experiences, both countries can enhance their CSR efforts, contributing to sustainable development and fostering social and environmental well-being in Southeast Asia.
Hubungan antara Anti-Korupsi, Keberagaman Manajemen, dan Kualitas Laporan Keberlanjutan dalam ESG-Governance (Studi Kasus PT. J&T Express Distribution Center (SDA27)) Sutikno, Allesia Putri Wijaya; Ariani, Riska Septi; Ramadanthy, Fernianda Wahyu; Lestari, Siti Ambar Mukti Puji; R. Pandin , Maria Yovita
Journal of Economics, Assets, and Evaluation Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i4.795

Abstract

Penelitian ini memiliki tujuan untuk mengkaji hubungan antara anti-korupsi, keberagaman manajemen, dan kualitas laporan keberlanjutan terhadap ESG-Governance. Pendekatan kuantitatif digunakan dengan metode survei terhadap seluruh pegawai PT. J&T Express Distribution Center (SDA27) melalui menggunakan pendekatan sensus, instrumen telah melewati uji validitas dan juga reliabilitas. Proses analisis data melalui pengujian asumsi klasik serta regresi linier berganda. Temuan studi ini mengungkap bahwa faktor anti-korupsi, keberagaman manajemen, dan kualitas laporan keberlanjutan berpengaruh secara signifikan terhadap ESG-Governance, baik secara parsial maupun simultan. Temuan ini menekankan pentingnya penerapan praktik tata kelola yang baik melalui integrasi anti-korupsi, keberagaman, dan pelaporan keberlanjutan dalam mendukung keberhasilan ESG di industri.
Co-Authors - Hwihanus Ariani, Riska Septi Lestari, Siti Ambar Mukti Puji R. Pandin , Maria Yovita Sutikno, Allesia Putri Wijaya