ANALISIS PENGUNGKAPAN DAN DAMPAK PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PEMANGKU KEPENTINGAN (STAKEHOLDER) PADA HOTEL KUPU-KUPU BARONG UBUD - ., Ni Putu Yulianti Astuti; ., Dr. Anantawikrama Tungga Atmadja, S.E.,; ., Putu Sukma Kurniawan, S.T., M.A. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini dilakukan untuk mengetahui bentuk-bentuk program Corporate Social Responsibility, pengungkapan Corporate Social Resposibility dan dampak penerapan Corporate Social Responsibility terhadap stakeholder. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Pengumpulan data dalam penelitian ini dengan menggunakan teknik wawancara, observasi dan dokumentasi. Penelitian ini dilakukan dengan menggunakan metode kualitatif. Analisis data dalam penelitian ini menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan pertama, program tanggung sosial atau CSR yang dilakukan oleh Hotel Kupu-Kupu Barong dalam beberapa program, diantaranya adalah program sosial, lingkungan, pendidikan dan kesehatan. Kedua, pengungkapan Corporate Social Responsibility Hotel Kupu-Kupu Barong Ubud untuk semua sektor memiliki nilai Indeks CSRD >50% yaitu 78,85% yang berarti Hotel Kupu-Kupu Barong Ubud telah mengungkapkan CSR dengan sangat baik. Ketiga, program Corporate Social Responsibility pada Hotel Kupu-Kupu Barong Ubud memberikan dampak positif terhadap stakeholder, dan program CSR berdampak pada peningkatan kesejahteraan masyarakat serta memberikan dampak yang baik untuk meningkatkan kualitas sumber daya manusia pada karyawan Hotel Kupu-Kupu Barong Ubud. Kata Kunci : Corporate Social Responsibility (CSR), Hotel Kupu-Kupu Barong Ubud, Stakeholder The research was conducted to know the forms of Corporate Social Responsibility Program, the disclosure of Corporate Social Responsibility and the implementation impact of Corporate Social Responsibility implementation on stakeholders. The data used in this research were primary data and secondary data. The data collections in this research were through interview technique, observation and documentation. This research was conducted in qualitative method. The data analysis in this research employed qualitative descriptive analysis technique. The results showed that first, social responsibility programs or CSR conducted by Kupu-kupu Barong Hotel in several programs, including social programs, environment, education and health. Second, the disclosure of Corporate Social Responsibility at Kupu-kupu Barong Hotel for all sectors had a CSRD index value> 50%, that is, 78.85% which means that Kupu-kupu Barong Hotel had shown a very good CSR. Third, the Corporate Social Responsibility program at Kupu-kupu Barong Hotel had a positive impact on the stakeholders, and CSR programs had a positive impact on the quality of human resources’ improvement of the employees at Kupu-kupu Barong Hotel. keyword : Corporate Social Responsibility (CSR), Kupu-kupu Barong Hotel Ubud, Stakeholder