Articles

THE IMPLEMETATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) TO SOCIAL WELFARE (A Case Study at PT Petrokimia Gresik) KARTIKARINI, NINDYA PRISANTI; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the current era, increasing the demands of balancing the relationship between the natural, social and economic is along with economic development and the needs of the community. The company is required to understand the principles and implementation of Corporate Social Responsibility (CSR), which the company must provide an active contribution and sensitivity to the environment in the surrounding areas, including human beings who live in that community. This study used a qualitative method for exploring phenomenon of the study, in this case the main phenomenon is CSR of PT. Petrokimia Gresik (PT.PKG). Company that becomes the object of this research is PT. PKG, which is engaged in the field of fertilizers and chemicals. The purpose of this study was to determine the application of CSR to the welfare of society and knowing the results of CSR programs implemented for the welfare of society. This study used data collection techniques are observation, in-depth interviews, documentation, and References review. The results obtained show that, first PT. Petrokimia Gresik has two programs in  which  Partnership  Program  and  Community  Development  which  is  supported  by  two divisions, namely the Bureau of CSR and PR. Both of these divisions collaborate in achieving the target of CSR is the harmonious relationship builds the economy and the mutualism symbiosis. Secondly, implementation CSR at PT. Petrokimia Gresik in accordance with the principles of CSR and regulations that SOE Ministry Decree number PER-05 / MBU / 2007 dated 27th April, 2007 on the Partnership Program and Community Development Enterprises. Program implemented by the company accepted by the public was supported by the achievement of the results of the satisfaction survey and the lack of friction between the company and the community.   Key words : Corporate Social Responsibility, CSR, BUMN, Social Welfare, PT. Petrokimia Gresik
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT. TELEKOMUNIKASI INDONESIA TBK Mugandhi, Adrid Ascarya; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penerapan  CSR kini telah menjadi suatu kegiatan strategis yang memiliki keterkaitan dengan pencapaian tujuan perusahaan dalam jangka panjang. Hal ini dikarenakan banyak  sekali  manfaat  penerapan  CSR  secara  benar  dan  konsisten. Salah  satu  perusahaan  di  luar  industri  yang dapat  melaksanakan CSR adalah perusahaan yang bergerak dibidang telekomunikasi, informasi, dan teknologi seperti Telkom. Selama ini yang terlihat praktik CSR pada perusahaan yang bergerak dibidang telekomunikasi dan informasi di Indonesia belum sepenuhnya sesuai dengan core business mereka, melainkan hanya terlihat sebagai penggelembungan image terhadap stakeholder dan masyarakat luas. Penelitian ini bertujuan untuk mengetahui dan menganalisis secara detail isi laporan keberlanjutan PT Telekomunikasi Indonesia terkait dengan implementasi Corporate social responsibility (CSR). Data  dalam  penelitian  ini  dianalisis  secara  kualitatif , yaitu  data sekunder yang berasal dari website PT Telkom Indonesia, terutama untuk data laporan keberlanjutan perusahaan pada tahun 2008-2010. Berdasarkan uraian mengenai implementasi corporate social responsibility yang telah dilaksanakan oleh PT Telekomunikasi Indonesia Penulis menyimpulkan bahwa TELKOM lebih memfokuskan pertanggungjawaban sosialnya dalam bidang pendidikan, kemitraan,dan isu lingkungan. Penulis melihat bahwa TELKOM ingin fokus pada tema besar CSR-nya yaitu “Membangun Indonesia Cerdas”.   Kata Kunci : Corporate social responsibility, Stakeholder, laporan keberlanjutan
THE EFFECT OF FINANCIAL VARIABLES ON THE COMPANY’S VALUE (Study on Food and Beverage Companies that are listed on Indonesia Stock Exchange Period 2008-2011) Machfiro, Sonia; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes and explains the effect of financial variables on the value of Food and Beverage Companies that are listed on Indonesia Stock Exchange period 2008 – 2011. The samples of this research are 11 Food and Beverage Companies that have complete financial reports period 2008-2011. The financial variables used are CR, ROE, EPS, DER, PBV, and ROA and Stock price as representative of company’s value. Based on multiple linear regression analysis, simultaneously, all independent variables significantly affect the stock prices. But partially, only ROE, EPS and PBV that affect stock price of Food and Beverage Companies in the period 2008-2011. The analysis also stated that EPS has the largest beta coefficient value, means the EPS variables have the most dominant influence on stock prices of Food and Beverage Companies in the period 2008-2011 than other financial variable mentioned above. Keywords: Financial Variables, Company’s Value, Food and Beverage Company
A COMPARATIVE ANALYSIS OF THE GRI G3.1 AND THE GRI G4 EXPOSURE DRAFT Lamborghini, Fara Laynds; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Social responsibility accounting is a concept explains that organizations have a responsibility towards customers, employees, shareholders, communities and the environment in all aspects of company operations. Therefore, there is guidelines guidance for the preparation of sustainability report in proving social responsibility to the stakeholders and shareholders, such as the Global Reporting Initiative (GRI). GRI itself has latest two versions. First, GRI G3.1 and the last one is GRI G4-Exposure Draft which is going to launch in the mid of 2013. It is expected to be able to examine the effectiveness of company or institution in using guideline of GRI G4 which is going to launch in 2013 in reporting the sustainability performance. It could be done by analyzing the advantages and find the lack of information within standards, the points that have not included yet, and try to give inputs and advices for the standard development.   Keywords:   Social Responsibility Accounting, Sustainability Report, Global Report Initiative (GRI), GRI G3.1, GRI G4-Exposures Draft
THE INFLUENCE OF ISRA AWARD ON THE INVESTOR’S DECISIONS Febrianto, Muhammad Rizky; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find the evidence whether the implementation of Indonesian Sustainability Reporting Award (ISRA) is able to affect the investor’s decision. This study uses the qualitative research method meanwhile, a content analysis of stock movement data for 5 days before and after the ISRA 2011 is chosen as the research measurement tool. ISRA itself constitutes an award held by the National Center for Sustainability Reporting (NCSR) which aims to motivate and accelerate the sustainability reporting of Indonesian companies by rewarding the outstanding attempts to communicate the corporate performance in three aspects (economics, social, and environment). Meanwhile, this award exists because Corporate Social Responsibility (CSR) activity that is undertaken by every company in Indonesia is required by the Government of Indonesia through the Law 25 of 2007 on Capital Investments and the Law 40 of 2007 on Limited Companies. It was found in this study that there was the difference in investor’s decision. Such decision was expressed in three different forms of reactions, namely positive reaction, no reaction, and negative reaction.   Keywords: Indonesian Sustainability Reporting Award (ISRA) 2011, Investor’s Decision, Content Analysis, Corporate Social Responsibility (CSR), Positive Reaction, No Reaction, and Negative Reaction.
Analysis of Environmental Accounting as a Form of Corporate Social Responsibility in Environmental Management Effort to Reduce Externalities Impact (Case Study In Rumah Sakit Islam Malang-UNISMA) Nur, Aji Kusuma M.; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The company is never separated from the environment. Their interaction often leads to serious problems. Negative impacts are called externalities. The magnitudes of the impact of externalities encourage the desire to exercise control over the activities undertaken by the company. Environmental accounting is defined as the prevention, reduction, or avoidance and impact on the environment. This research is a descriptive qualitative study using case studies method on Rumah Sakit Islam Malang-UNISMA. This study aims to determine how to conduct environmental management, the application of the concept of environmental accounting, and the form of the financial statements of the environment in the annual reports of Rumah Sakit Islam Malang-UNISMA. Problem analysis is done through the following steps: (1) observe and analyze a variety of environmental management activities (2) collect, identify, and analyze the environmental costs arising from the activities of environmental management (3) collect and analyze information regarding the reporting of environmental costs in the report annual financial. The survey results revealed that Rumah Sakit Islam Malang has not been seriously implemented the concept of environmental accounting. This can be seen in the identification of costs, there is no aspect of measurement and classification clear how a costs is categorized as environmental costs or not. This led that some environmental costs are not budgeted for in the annual budget of the hospital. The results also showed that the Rumah Sakit Islam Malang had not made the environmental financial report. Keywords: Environmental Accounting, The Effort of Environmental Management
THE IMPLEMENTATION OF CSR REPORT BASED ON TRIPLE BOTTOM LINE AND ISO 26000 (Case Study PT. Astra Tbk.) Wicaksono, M. Satriyo; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study tries to analyses the implementation of corporate social responsibility (CSR) in PT Astra Tbk by using triple bottom line combined with ISO 26000. The author uses content analyses method. By using content analysis, it can be seen whether the CSR report made by PT Astra Tbk is in accordance with ISO 26000 or not. In fact, the results from the content analysis of CSR activity show that most of PT Astra Tbk activities have already been suitable with the indicator in ISO 26000, such as: organizational governance, labor practice, human right, customer issue, community development and environment issue. There are some indicators, however in the fair operating practices which are not published by this company in its indicator report of ISO 26000, such as anti corruption, fair operating practice, responsible political involvement and respect for property right.   Key word: corporate social responsibility (CSR), triple bottom line, ISO 26000, secondary data, content analysis.
The Integration Of Quality Management System ISO 9001: 2008 And Malcolm Baldrige Criteria For Performance Excellence (MBCfPE) At PT Petrokimia Gresik Wahyudi, Disty Amelinda; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the implementation of the quality management system ISO 9001: 2008, Malcolm Baldrige Criteria for Performance Excellence (MBCfPE) as well as integration between ISO and MBCfPE in PT Petrokimia Gresik. The qualitative descripitive approach is used to analyze the implementation of ISO and MBCfPE, and the integration of the two management systems. The object of this research is PT Petrokimia Gresik. The company is implementing both of the management systems to improve the performance of the company. This research was conducted by studying the documents and in depth interviews with the company staff. The results of this research showed that the application of the ISO in PT Petrokimia Gresik has been in accordance with the requirements of ISO 9001: 2008 to manage processes that produce products according to the needs and expectations of customers. The study also shows that PT Petrokimia Gresik has been able to manage the work systems and work processes in accordance with the requirements of the Baldrige criteria to improve the companys performance from time to time. The results of the research also showed that there is a relationship (integration) between ISO and Baldrige. The application of ISO proved to help the company in obtaining a high score on the implementation of the Baldrige especially Category 6: focus on operations. However, the integration of both management systems can not be proven through documents.   Key words: Quality Management System ISO 9001:2008, MBCfPE, and Integration
EVALUASI SISTEM PENGENDALIAN INTERN PADA PROSES PEMBERIAN KREDIT UMKM” (Studi pada PT. BPR Nusumma Jatim) Alfinovita, Iza Azmi; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kredit adalah salah satu kegiatan yang dilakukan oleh lembaga keuangan untukdisalurkan kepada masyarakat yang membutuhkan. Fungsi kredit erat kaitannya denganpemenuhan kebutuhan hidup atau sebagai penambahan permodalan pengembangan usahayang dilakukan oleh masyarakat. Dalam data pinjaman tahun 2013 yang dilakukan oleh Bankumum dan BPR jumlah pinjaman yang dikeluarkan untuk UMKM hampir mencapai setengahdari total pinjaman yang dikeluarkan oleh Bank yakni sebesar 45,72%. Oleh karena itu,dibutuhkan sistem pengendalian untuk menilai pelaksanaaan pengawasan intern sertamengetahui kebijakan manajemen bank dalam menjalankan tugasnya Objek penelitian yangdigunakan dalam penelitian ini adalah proses pemberian kredit pada UMKM yang meliputiprosedur permohonan kredit, realisasi kredit, serta pembayaran angsuran kredit.  Lokasipenelitian dilakukan pada PT BPR Nusumma Jatim yang bertempat di Tebuireng-Jombang.Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan prosespengumpulan data berupa wawancara dan observasi. Hasil dari penelitian ini menjelaskanbahwa PT BPR Nusumma Jatim telah memiliki SPI yang baik dan sesuai dengan prosedurketentuan yang dikeluarkan oleh Bank Indonesia. Hanya saja terdapat beberapa bagian yangmasih merangkap dengan bagian lain. Ditemukan juga adanya ketidakkonsistenan antaraprosedur yang berlaku dengan kenyataan yang terdapat dilapangan untuk hal-hal tertentuseperti prosedur pemberian kredit dengan jumlah kurang dari Rp 5.000.000.Kata kunci: Sistem Pengendalian Intern, SPI, Evaluasi sistem, UMKM, Pemberian kredit,Bank, BPR
Web-Based Enterprise Resource Planning (ERP) Systems Implementation Analysis at PT. Anugrah Jasa Caterindo Ristianti, Nur Nafiastuti; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ERP systems is an information technology that is designed to integrate and automate all business processes and business functions of a company. This study is aimed at knowing the analysis of ERP implementation by using Qualitative Case Study Research in a catering industry company.  The data used in this study is primary and secondary data. For assessing the performance of ERP systems condition, the study used  descriptive case study. Descriptive analysis is used to gather or to collect in-depth information on ERP systems implemented by PT AJC. It can be concluded that there have been different opinions and responses on ERP systems performance in this company.  The  ERP systems has much supported and facilitated the operational activities of PT AJC but ERP systems has not been fully implemented by PT AJC. It is mainly implemented for its operational activities and  purposes.  As a matter of fact, the implementation of ERP systems for operational activities by PT AJC is considered good, due to the availability of the three basic elements of the system, namely: physical component, human resources, organization, or industry processes.   Keywords : ERP systems, Catering and Service Company, Case Study Analysis.