Analisis Praktik Corporate Social Responsibility (CSR) Selama Pandemi Covid-19 pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.35870/ljit.v2i1.2250Keywords:
Corporate Social Responsibility (CSR) Practices, Covid-19 Pandemic, Indonesian Stock ExchangeAbstract
This research aims to find out what efforts companies have made through their CSR programs during the Covid-19 pandemic. The approach in this research is a qualitative approach, and this research is website-based research, where all the data is mostly taken from internet sources, especially from the website www.idx.co.id. The companies that make up the population in this research are 152 companies from two sectors and the annual reports observed are in 2020, due to the limited data obtained, namely there are no 2020 and 2021 annual reports on the Indonesian Stock Exchange companies. The research results show that as of August 2022, of the 152 companies studied there were only 3 companies that made 2020 annual reports. From the CSR reports used as research samples, researchers drew the conclusion that the CSR practices carried out by companies during the Covid-19 pandemic were classified into 3 groups, namely CSR activities for employees, for the community, and thirdly for customers. Researchers also concluded that the CSR report of PT Surya Permata Andalan Tbk. is superior in terms of expressing health insurance for employees, while PT Selamat Selamat is superior in terms of disclosing the nominal amount of CSR funds spent.
Downloads
References
A. Nurjanah, “Corporate Social Responsibility Communication and Company Reputation in Pandemic Era,” Komunikator, vol. 13, pp. 138–147, Nov. 2021, doi: 10.18196/jkm.12336.
E. R. V. Praningtyas, R. Subekti, and P. A. A. Agustina, “Does COVID-19 Pandemic Crisis Affect CSR Costs? Case of Indonesia,” Journal of Accounting Auditing and Business, vol. 6, no. 1, pp. 40–57, 2023.
A. Triana, S. Sulastri, and S. Humaedi, “Ragam praktik CSR selama pandemi Covid-19,” Prosiding Penelitian dan Pengabdian kepada Masyarakat, vol. 7, no. 2, pp. 435–443, 2020.
M. Wilestari, “Corporate Social Responsibility in Indonesia: A Transformation of Local Wisdom Perspectives,” ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES, vol. 5, no. 1, pp. 262–277, 2022.
R. I. Zainal, “Analysis of CSR Legislation in Indonesia: Mandate to Business,” Business and Economic Research, vol. 9, p. 165, Aug. 2019, doi: 10.5296/ber.v9i3.14978.
E. Ernawan, “Tanggung jawab sosial perusahaan (corporate social responsibility),” Jurnal Manajemen dan Bisnis (Performa), vol. 11, no. 2, 2014.
D. K. S. Putra, Komunikasi CSR politik: membangun reputasi, etika, dan estetika PR politik. Prenada Media, 2019.
T. R. Marnelly, “Corporate social responsibility (CSR): Tinjauan teori dan praktek di Indonesia,” Jurnal aplikasi bisnis, vol. 2, no. 2, pp. 49–59, 2012.
K. Nurhayati, “Implementation of Electronic Data Interchange Technologies by Suppliers as solutions to enhance Traceability in upstream Supply Chain”.
A. Iqbal, “Analisis Peran Corporate Social Responsibility terhadap Aspek Sosial, Ekonomi, dan Lingkungan pada Industri Ritel,” JIA (Jurnal Ilmiah Akuntansi), pp. 22–36, 2021.
S. Sugiyono, “Metode penelitian pendidikan:(pendekatan kuantitatif, kualitatif dan R & D). Bandung: Alfabeta.” CV, 2015.
D. Sugiyono, “Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D,” 2013.
A. Nurrahmah et al., Pengantar Statistika 1. Media Sains Indonesia, 2021.
I. Octovido, N. Sudjana, and D. F. Azizah, Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Kota Batu (Studi Pada Dinas Pendapatan Daerah Kota Batu Tahun 2009-2013). Brawijaya University, 2014.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Nurma Sari, Maemunah Nurmaya Sari

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.