Jurnal Pendidikan Akuntansi dan Keuangan
Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan

Corporate Social Responsibility in Indonesia: A Bibliography Analysis

Wuryan Andayani (Universitas Brawijaya)
Iqbal Lhutfi (Unknown)
Melinda Ibrahim (Unknown)
Kartika Putri Kumalasari (Unknown)
I Wayan Pradnyantha Wirasedana (Unknown)
M. Iswahyudi (Unknown)
Retno Wulandari (Unknown)



Article Info

Publish Date
31 Jul 2023

Abstract

This study uses a bibliographical approach to summarize research on the topic of corporate social responsibility (CSR) in Indonesia from 2007 to 2022. The research was conducted using articles published on the SINTA index. The 20 articles analyzed were summarized based on regulatory design themes, strategic perspectives, models and stakeholders. In this study it was found that the design of regulatory practices regarding CSR is necessary in obtaining legal legitimacy. Furthermore, the perspective of CSR strategy among listed companies in Indonesia is limited to donation and community development activities, and there has been little improvement in CSR implementation. In its implementation, CSR is still mostly at the charity stage. The success of CSR implementation is largely determined by the company's willingness and awareness. The information disclosed is more quantitative than qualitative.

Copyrights © 2023






Journal Info

Abbrev

JPAK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Akuntansi dan Keuangan Publishes papers in the field of accounting and finance of Education that give a contribution to the development of accounting education, accounting science, and finance. We accept mainly research-based articles related to accounting science and finance. The ...