Sukaesih Kurniati, Poni and Suryanto, Suryanto (2019) Corporate Social Responsibility Analysis as an Alternative Source of Regional Development Financing. In: Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Humanities and Social Sciences Track (ICOBEST-HSS 2019). Advances in Social Science, Education and Humanities Research . Atlantis Press. ISBN 978-94-6252-883-3
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Abstract
The purpose of this study is to analyze the sources of development funding originating from Corporate Social Responsibility (CSR) funds from both private companies and State-Owned Enterprises (SOEs) in Bandung, West Java, Indonesia. CSR funds are funds that are set aside from profits earned by the company. Private companies carry out CSR programs due to demands from the Limited Liability Company Law whereas SOE companies carry out CSR programs because there are instructions from SOE ministries. The research method used in this study was a qualitative approach to the type of exploratory research. Primary data sources obtained from in-depth interviews with several informants. While secondary data obtained through tracking research results and documents relating to the use of CSR funds in the city of Bandung. The results showed that the implementation of CSR in the city of Bandung was running, but the implementation was still done partially. The company implements CSR programs in accordance with each company’s policies. They run CSR programs only limited to spend the budget without analyzing whether the program is useful or not. The local government has not been involved in CSR activities carried out by each company. Local governments can actually optimize CSR funds by collaborating both in development planning and financing. However, the huge potential source of funding from CSR funds cannot yet become an alternative source of regional development funding.
| Item Type: | Book Section |
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| Subjects: | Prosiding |
| Divisions: | Universitas Komputer Indonesia |
| Depositing User: | Yudha Taufik Nugraha |
| Date Deposited: | 20 Dec 2022 02:59 |
| Last Modified: | 20 Dec 2022 02:59 |
| URI: | http://repository.unikom.ac.id/id/eprint/69578 |
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