JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)

KRITIK TERHADA P CORPORATE SOCIAL RESPONSIBILITY SEBAGAI STRATEGI KEKUASAAN: SYSTEMATIC LITERATURE REVIEW

Lilik Pujiati (Unknown)
Nur Fadjrih (Unknown)
Wahidahwati (Unknown)
Nur Anisah (Unknown)



Article Info

Publish Date
23 Apr 2026

Abstract

Corporate Social Responsibility (CSR) is widely understood as a form of corporate moral responsibility towards society and the environment. However, from a critical perspective, CSR can be understood not merely as an ethical practice but as an instrument of power that reproduces corporate dominance in the socio-economic order. This conceptual paper aims to examine CSR through a power theory approach, particularly drawing on Michel Foucault's thinking on power relations and discourse, and Antonio Gramsci's on hegemony. The paper's central argument is that CSR functions as a mechanism for legitimizing, normalizing, and depoliticizing structural conflicts between corporations and society. CSR is not merely a practice of philanthropy or regulatory compliance, but rather part of a hegemonic strategy that shapes public perception, manages resistance, and maintains the stability of the global capitalist system. This paper offers a conceptual framework for interpreting CSR as a practice of symbolic and structural power.

Copyrights © 2026






Journal Info

Abbrev

JAD

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali ...