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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) PT. Manakarra Unggul Lestari terhadap kesejahteraan masyarakat di Desa Leling, Kecamatan Tommo, Kabupaten Mamuju, serta mengukur tingkat korelasi antara pelaksanaan CSR dengan kesejahteraan masyarakat di wilayah tersebut. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan metode pengumpulan data melalui observasi, wawancara, kuesioner, dan dokumentasi. Analisis data dilakukan menggunakan regresi linear sederhana dengan uji validitas, uji reliabilitas, uji t (parsial), dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel CSR berpengaruh signifikan terhadap kesejahteraan masyarakat, dengan nilai signifikansi sebesar 0,038 (< 0,05). Selain itu, hasil analisis korelasi menunjukkan bahwa CSR memiliki hubungan positif terhadap kesejahteraan masyarakat dengan nilai korelasi sebesar 23,2%. Temuan ini mengindikasikan bahwa program CSR PT. Manakarra Unggul Lestari berkontribusi dalam meningkatkan kesejahteraan masyarakat di Desa Leling, meskipun pengaruhnya masih dalam kategori rendah.
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References
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References
Aguinis, H., & Glavas, A. (2019). On corporate social responsibility, sensemaking, and the search for meaningfulness through work. Journal of Management, 45(3), 1057–1086.
Budiman, N. A. (2018). Factors affecting disclosure of social responsibility of the company and its impact on investor reactions. Jurnal Riset Akuntansi dan Bisnis Airlangga, 3(2), 416–434. https://doi.org/10.31093/jraba.v3i2.121
Cahyaningtyas, S. R., & Sasanti, E. E. (2019). Penerapan manajemen risiko bank, tata kelola perusahaan, dan kinerja perusahaan perbankan Indonesia. Mataram: JAA.
Carroll, A. B. (2021). Corporate social responsibility: Perspectives on the CSR construct’s development and future. Business & Society, 60(6), 1250–1288.
Deepa Sharma, & Chakraborty, S. (2023). The relationship of corporate social responsibility and firm performance: A bibliometric overview. Article Reuse Guidelines, 13(1), 1–18.
Elkington, J. (1998). Partnerships from cannibals with forks: The triple bottom line of 21st century business. Environmental Quality Management, 8(1), 37–51.
Fahrudin, A. (2018). Pengantar kesejahteraan sosial. Bandung: Refika Aditama.
García-Sánchez, I. M., Martínez-Ferrero, J., & García-Benau, M. A. (2021). Integrated reporting and CSR assurance: The effect on CSR disclosure credibility. Corporate Social Responsibility and Environmental Management, 28(1), 36–52.
Handoyo, S. (2020). The determinants of corporate social responsibility disclosure: Empirical evidence from Indonesia listed firms. Journal of Accounting, Auditing and Business, 3(1), 147–160. https://doi.org/10.19030/jabr.v29i6.8220
Jamali, D., & Karam, C. (2018). Corporate social responsibility in developing countries as an emerging field of study. International Journal of Management Reviews, 20(1), 32–61.
Lu, J., Ren, L., Zhang, C., Wang, C., & Zhang, J. (2020). Corporate social responsibility and firm performance in the airline industry: The moderating role of visibility. Journal of Air Transport Management, 89, 101896.
Maqbool, S., & Zameer, M. N. (2018). Corporate social responsibility and financial performance: An empirical analysis of Indian banks. Future Business Journal, 4(1), 84–93.
Porter, M. E., & Kramer, M. R. (2019). Creating shared value: How to reinvent capitalism and unleash a wave of innovation and growth. Harvard Business Review, 89(1–2), 62–77.
Putranto, I., Amirah, M., & Mimba, N. P. S. H. (2022). Pengaruh penerapan good corporate governance dan pengungkapan corporate social responsibility pada nilai perusahaan. E-Jurnal Akuntansi Universitas Udayana, 32(6), 1400–1429.
Sugiyono. (2020). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
United Nations Development Programme (UNDP). (2022). Human Development Report 2022: Uncertain times, unsettled lives. New York: UNDP.