Jurnal Akuntansi Multiparadigma
Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma

MEMAKNAI PROGRAM CORPORATE SOCIAL RESPONSIBILITY: SUATU KAJIAN PROSES TRANSFORMASI SOSIAL BERBASIS KEARIFAN LOKAL

Rismawati Rismawati (Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo)



Article Info

Publish Date
03 Aug 2015

Abstract

Abstrak: Memaknai Program Corporate Social Responsibility: Suatu Kajian Proses Transformasi Sosial Berbasis Kearifan Lokal. Penelitian ini bertujuan menjabarkan  bagaimana nilai perusahaan PT Vale Indonesia yaitu “no bussiness interruption” dan nilai budaya lokal yaitu budaya siri’ dan maseddisiri’ membentuk konsep pertanggungjawaban sosial. Melalui studi kasus, peneliti ingin mengeksplorasi peran kedua budaya ini dalam membentuk realitasnya. Hasil penelitian ini menemukan bahwa no bussiness interruption dimaknai sebagai perintah menjaga lingkungan dan keamanan  serta keselamatan kerja karyawan agar aktivitas produksi tidak terhalang. Di sisi lain, nilai-nilai budaya Luwu telah mengajarkan satu ikatan yang sangat kokoh berdasarkan rasa malu (siri’). Abstract: Understanding Corporate Social Responsibility Program: a Social Transformation Process Analysis Based on Local Wisdom. This research aims to explain how corporate value of PT. Vale Indonesia which is “no business interruption” and local value which is siri' and maseddisiri’ form the social responsibility concept. Through case study, researcher aims to explore the role of both of these cultures in reality formation. The result indicates that “no business interruption” is understood as order to maintain environment and the safety of workers, so that production activity will not be hurdled. On the other hand, Luwu cultural values have taught one strong bond based on the value of siri' (shamefulness).

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...