Dina Madinah
Sekolah Tinggi Ilmu Syariah Husnul Khotimah (STISHK) Kuningan, Indonesia

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Corporate Social Responsibilities to Employees in Indonesia: Economic Return or Merely Impression Construction? Dina Madinah; Mara Ridhuan Bin Che Abdul Rahman; Mohd Rizal Palil; Shifa Mohd Noor
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.846

Abstract

This paper aims to investigate the effect of CSR to Employees in Indonesia Companies on economic return and human capital efficiency. There were 297 corporate documents recording companies’ social activities for their employees were analysed using content analysis method. CSR to employees consists of four broad dimensions that include 41 items and economic performance was measured by return on investment, sales growth, employee productivity, and human capital efficiency. Out of eight hypotheses, there are only three are supported. Thus, the findings of the study could not substantively support in favour of the first model stakeholders theory namely economic return model. Rather, it is suggested that CSR to employees follows the second model, which means it just a responding tool to employee requests in order to builds a good external impression. The originality of this study are twofold, first is providing new evidence to stakeholder theory from Indonesia CSR perspective and second is improving the measurement of CSR to employee. The study’s findings should be interpreted with caution. The assessment was based on a content analysis of qualitative data from corporate reports which exposing to inconsistencies of information content interpretation.
Pengaruh Pemahaman Agama Terhadap Tingkat Toleransi: Studi Kasus Masyarakat Ambon Mualim; Dina Madinah; Jaffary Awang
Islam Universalia: International Journal of Islamic Studies and Social Sciences Vol 5 No 3 (2024): Islam Universalia
Publisher : Cyber Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56613/islam-universalia.v5i3.245

Abstract

Tingkat toleransi masyarakat dipengaruhi oleh beberapa faktor. Salah satu faktor yang memberikan pengaruh cukup signifikan terhadap tingkat toleransi masyarakat adalah tingkat pemahaman masyarakat itu sendiri, terutama dalam mengakomodasi perbedaan dan keragaman yang ada di lingkungan dalam menjalani kehidupan sosialnya. Tidak terkecuali tingkat pemahaman agama yang masyarakat miliki. Dengan demikian maka kehidupan sosial dan agama hendaknya tidak dapat tersisih dan seharusnya terintegrasi dari satu sama lain terutama dalam menumbuhkan tingkat toleransi bagi masyarakat. Penelitian ini mengkaji tentang pengaruh pemahaman agama terhadap tingkat toleransi masyarakat di Ambon. Penelitian ini merupakan penelitian fenomenologi, di mana data-data yang diperoleh berdasarkan realitas yang terjadi di masyarakat Ambon. Data yang diperoleh tersebut berdasarkan survei dan observasi yang dilakukan peneliti. Hasil penelitian ini menunjukkan masyarakat Ambon baik Muslim maupun Kristen kedua-duanya mempunyai tahap toleransi agama yang tinggi. Selain itu, hasil penelitian ini juga menunjukkan bahwa pemahaman agama mempunyai pengaruh positif dan signifikan yang tinggi terhadap tahap toleransi beragama. Artinya, semakin tinggi kefahaman agama maka akan semakin tinggi tahap toleransi beragama. Abstract The level of community tolerance is influenced by several factors. One of the factors that has a significant influence on the level of community tolerance is the level of understanding of the community itself, especially in accommodating the differences and diversity that exists in the environment in living their social life. The level of religious understanding that people have is no exception. Thus, social and religious life should not be excluded and should be integrated from one another, especially in fostering a level of tolerance for the community. This study examines the influence of religious understanding on the level of community tolerance in Ambon. This research is a phenomenological research, in which the data obtained are based on the reality that occurs in Ambonese society. The data obtained are based on the results of survei and observations made by researchers. The results of this sstudy indicate that the Ambonese community, both Muslim and Christian, both have a high level of religious tolerance. This research also indicates that the religious understanding has a high positive and significant influence on the stage of religious tolerance. That is, the higher understanding of religious will result the higher level of religious tolerance.