JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 3 No. 4 (2026): JULI

Analisis Implementasi Empat Pilar Corporate Social Responsibility (CSR) PT Pasangkayu dalam Meningkatkan Kesejahteraan Masyarakat di Sekitar Wilayah Operasional Perusahaan

Yorensia Resti (Universitas Tadulako)
Muhammad Wandi Adriansa (Universitas Tadulako)
Dina Hardianti (Universitas Tadulako)
Indah Veronika (Universitas Tadulako)
Nadia I Tala a (Universitas Tadulako)
Wulandari Wulandari (Universitas Tadulako)
Suci Handayani (Universitas Tadulako)
Rahmawati Halim (Universitas Tadulako)
Syarif Permana Salingkat (Universitas Tadulako)
Richard F Labiro (Universitas Tadulako)



Article Info

Publish Date
12 Jun 2026

Abstract

Corporate Social Responsibility (CSR) is a strategic instrument that connects corporate interests with community needs, especially for companies operating in resource extraction sectors. This study aims to analyze the implementation and effectiveness of CSR programs at PT Pasangkayu based on four main pillars: Education, Health, Economy, and Environment, as well as to identify their impact on community welfare in the operational area. This research employed a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews with 19 informants, field observations, and documentation studies. The results show that PT Pasangkayu has consistently and structurally implemented its four-pillar CSR program in Martajaya Village, Pasangkayu Regency, West Sulawesi. The Education pillar is implemented through scholarships for 120 students per year and school infrastructure development. The Health pillar is realized through integrated health service programs, stunting prevention achieving a 12% reduction over two years, and provision of health facilities. The Economy pillar is carried out through the empowerment of 85 active SMEs and entrepreneurship training programs that increase community income by 25-30%. The Environment pillar encompasses annual reforestation of 10,000 seedlings, waste management, and natural resource conservation. Analysis using Stakeholder Theory, Triple Bottom Line, and the UN Sustainable Development Goals (SDGs) framework reveals that the four-pillar CSR implementation contributes significantly to sustainable community development. However, aspects of program sustainability, independent monitoring capacity, and community participation in program design still require enhancement.

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Journal Info

Abbrev

jemba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang ...