Rochayatun, Sulis (2017) Rekonstruksi corporate sosial responsbility melalui prespektif Pierre Bourdieu studi pada PT. Tirta Investama - Keboncandi Plant Pasuruan / Sulis Rochayatun. Masters thesis, Universitas Negeri Malang.
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ABSTRAK Rochayatun Sulis. 2017. Rekonstruksi Corporate Social Responsibility Melalui Perspektif Pierre Bourdieu pada PT Tirta Investama Keboncandi Plant Pasuruan. Tesis Program Studi Akuntansi Pascasarjana Universitas Negeri Malang. Pembimbing (I) Dr. Satia Nur Maharani SE. Ak. Msa. CA (II) Dr. Endang Sri Andayani SE. Ak. MSi Kata Kunci Corporate Sosial Responsibility Trilogi Bourdieu Sustainability Munculnya konsep triple bottom line atau 3P yaitu people planet profit memberikan pandangan baru bahwa perusahaan dalam menjalankan keberlanjutan bisnisnya tidak hanya dituntut untuk fokus pada profit (single bottom line) saja atau shareholder oriented tetapi selain profit perusahaan juga harus peduli kepada planet (lingkungan) dan people (sosial). Terjadi pergeseran paradigma di kalangan bisnis dari shareholder oriented menjadi stakeholder oriented dan diwujudkan dalam tanggung jawab sosial perusahaan terhadap lingkungan dan masyarakat atau yang lebih dikenal dengan corporate sosial responsibility (CSR). Namun CSR seperti apa sesungguhnya yang harus diterapkan Ini masih menjadi sebuah pertanyaan besar yang masih harus ditemukan jawabannya. CSR seringkali masih dipandang sebagai kegiatan yang sifatnya voluntary charity philantropy dan membebani expense perusahaan. Penelitian ini bertujuan untuk merekonstruksi CSR dalam perspektif Pierre Bourdieu pada PT Tirta Investama Pasuruan Keboncandi Plant. Dalam Trilogy Bourdieu dirumuskan bahwa social practice habitus x capital field. Rekonstruksi CSR dalam perspektif Pierre Bourdieu diharapkan dapat memberikan wacana baru tentang the real CSR yang mengarah pada konsep sustainability perusahaan. Hasil penelitian ini menunjukkan bahwa pelaksanaan Corporate Social Responsibility (CSR) di PT Tirta Investama Keboncandi Plant dilaksanakan berdasarkan basic on need and on risk . CSR yang dilaksanakan didasarkan pada prinsip Dual Komitmen yang berarti jika perusahaan ingin sukses dalam usaha perusahaan harus sukses di sosial. Proses pemahaman dan interpretasi tentang CSR di PT. Tirta Investama terus berkembang dan saat ini berkonsentrasi pada keberlanjutan. Jika CSR di PT Tirta Investama - Keboncandi Plant direkonstruksi menggunakan Trilogy Bourdieu telah mewakili jenis praktek sosial dalam formula Bourdieu. Tujuan utama dari tanggung jawab sosial perusahaan adalah untuk mendapatkan sustainability. CSR menjadi kegiatan wajib berdasarkan good habit dikuatkan dengan adanya eksistensi capital dan disertai dengan penguasaan berbagai field yang melingkupi CSR. Jika perusahaan sudah bisa menguasai sosial practicenya maka The Real CSR tercapai dan sustainability berada dalam genggaman. ABSTRACT Rochayatun Sulis. 2017. Corporate Social Responsibility Reconstruction at PT Tirta Investama Keboncandi Plant Pasuruan. Thesis Magister Accounting Graduate Program. State University of Malang. Advisor (I) Dr. Satia Nur Maharani SE. Ak. Msa. CA (II) Dr. Endang Sri Andayani SE. Ak. MSi Keyword Corporate Sosial Responsibility Trilogi Bourdieu Sustainability The emerge of triple bottom line concept or 3P which are people planet profit gives a new point of view that the company in running its business is not demanded only to focus on the profit (single bottom line) or shareholder oriented but the company is also demanded to care about planet (environment) and people (social). There is a shift of a paradigm in the business circles from shareholder oriented into stakeholder oriented and it is presented in the social responsibility of the company to the society and environment or well-known as corporate sosial responsibility (CSR). However what CSR exactly that is should be applied This is still becoming a very big question needed to find its answer. CSR is still seen as voluntary charity philantropy activity and burden corporate expense. This study aims to reconstruct CSR in Pierre Bourdieu s perspective at PT Tirta Investama Pasuruan Keboncandi Plant. In the Trilogy Bourdieu it is formulated that social practice habitus x capital field. CSR reconstruction in Pierre Bourdieu s perspective is expected to give new ideas about the real CSR which leads to corporate sustainability concept. The result of this research showed that the implementation of Corporate Social Responsibility (CSR) at PT Tirta Investama Keboncandi Plant is implemented by basic on need and on risk . The implementation of CSR based on the principle of Dual Commitment which means if the company want to succes in bussines the company should be succesfull in social. The process of understanding and interpretation about CSR in PT. Tirta Investama continues to evolve and nowadays its concentrate on sustainability. If the CSR at PT Tirta Investama Keboncandi Plant is reconstructed using Trilogy Bourdieu it has represented kind of social practice in Bourdieu formula. The main purpose of the corporate social responsibility is in order to gain sustainability. CSR become a mandatory activity based on good habit strengthened by capital and accompanied by field mastery. When the company has already won its social practice The Real CSR achieved and the sustainability in the grip.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | ?? ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S2 Akuntansi |
| Depositing User: | Users 2 not found. |
| Date Deposited: | 14 Jul 2017 04:29 |
| Last Modified: | 09 Sep 2017 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/61079 |
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