Indonesian Journal of Accounting and Governance
Vol 3, No 2 (2019): DEC

KAJIAN CSR MELALUI SUDUT PANDANG PERENCANAAN TRANSAKTIF: STUDI KASUS PERENCANAAN CSR DI INDONESIA

Muhammad Taufiq (Sekolah Arsitektur, Perencanaan dan Pengembangan Kebijakan, Institut Teknologi Bandung Pemerintah Kabupaten Langkat, Provinsi Sumatera Utara)
Suhirman Suhirman (Pemerintah Kabupaten Langkat, Provinsi Sumatera Utara)
Tubagus Furqon Sofhani (Pemerintah Kabupaten Langkat, Provinsi Sumatera Utara)
Benedictus Kombaitan (Pemerintah Kabupaten Langkat, Provinsi Sumatera Utara)



Article Info

Publish Date
31 Mar 2020

Abstract

CSR gain local community development. However, its practice is contradictive, partially not only beneficial but also it does not bring significant benefits. CSR planning as an integration tool for the interest between corporate and local community is the main driving factor for its effectivity implementation. The article presents a communicative approach in CSR planning by combining both the concept of CSR and transactive planning. The general view that Corporate dominating CSR planning is the main criticism which causes its policy has not a significant impact. How is the conceptualization of CSR planning approach, which communicates with the beneficiary community, this article aims to reveal its understanding. The study evaluates the transactive process on CSR planning, through descriptive qualitative analysis of literature. The result proposes a CSR planning model based on transactive planning approach. The article also initiates that CSR planning is a transactive process which raised through knowledge transaction between planner and community toward towards legitimacy in increasing community support for company operations.

Copyrights © 2019






Journal Info

Abbrev

ijag

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science

Description

Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate ...