KRITIK IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP INDEKS KEPUASAN MASYARAKAT

Authors

  • Siti Dian Nur'aini Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya
  • Aji Dedi Mulawarman

Abstract

Abstract: This research aims to determine how much influence the implementation of the CSR programs has on the Community Satisfaction Index obtained by PT Semen Indonesia (Persero) Tbk Tuban business unit in the sustainability report. Uses a descriptive approach with the method of Critical Discourse Analysis. Data were obtained through interviews and company IKM/sustainability reports. Based on the results of data analysis, the value of the CSR IKM of PT Semen Indonesia (Persero) Tbk's Tuban business unit was 79.05% in the 2020 and 2021 sustainability reports, indicating that the CSR program is included in the "B" service quality category "B" good” based on the Decree (SK) of the Ministry of Administrative Reform (Kemen-PAN) Number KEP/25/M.PAN/2/2004. In its implementation, CSR is able to improve the economy of the community in the development area through four program categories, namely community empowerment, infrastructure, capacity development, and charity. However, CSR programs also have an impact on social jealousy between community groups. The community sees that the main factors for the success of a CSR program are economic and social. Meanwhile, environmental factors are the last part that is taken into account by the majority of people in the company’s target area.

Keyword: Corporate Social Responsibility (CSR), Community Satisfaction Index (IKM), PT Semen Indonesia (Persero) Tbk

Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana implementasi CSR PT Semen Indonesia (Persero) Tbk unit bisnis Tuban berpengaruh terhadap Indeks Kepuasan Masyarakat (IKM) pada laporan keberlanjutan. Menggunakan pendekatan deskriptif kualitatif dengan metode analisis Critical Discourse Analysis (CDA). Data diperoleh melalui wawancara dan laporan keberlanjutan/laporan IKM perusahaan. Berdasarkan hasil analisis data, nilai IKM CSR PT Semen Indonesia (Persero) Tbk unit bisnisTuban sebesar 79,05% pada laporan keberlanjutan tahun 2020 dan 2021, menunjukkan bahwa program CSR masuk dalam mutu layanan “B” yang terkategori “baik” berdasarkan Surat Keputusan (SK) Kementrian Pendayagunaan Aparatur Negara (Kemen-PAN) Nomor KEP/25/M.PAN/2/2004. Dalam implementasinya, CSR mampu meningkatkan perekonomian masyarakat wilayah pengembangan melalui empat kategori program, yaitu pemberdayaan masyarakat, infrastruktur, pengembangan kapasitas, dan karitatif. Namun, program CSR juga berdampak adanya kecemburuan sosial antar kelompok masyarakat. Masyarakat melihat bahwa faktor utama dari keberhasilan suatu program CSR, adalah ekonomi dan sosial. Sedangkan faktor lingkungan menjadi bagian paling akhir yang diperhitungkan oleh mayoritas masyarakat di wilayah binaan perusahaan.

Published

2022-01-01