Implementasi Nilai Humanisme Dalam Penerapan Corporate Social Responsibility
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Penelitian ini membahas tentang penerapan Corporate Social Responsibility (CSR) dan nilai humanisme di PT. Bosowa Corporation. CSR merupakan salah satu bentuk tanggungjawab sosial perusahaan terhadap masyarakat dan lingkungan yang terdiri dari konsep 3P (profit, people, planet). PT. Bosowa Corporation menerapkan nilai humanisme dalam aktivitasnya untuk memberikan manfaat bagi perusahaan seperti memberikan citra positif dan keberlanjutan usaha bagi perusahaan. Penelitian ini memberikan tiga saran untuk perusahaan, yaitu: (1) membuat pedoman tentang prosedur pelaksanaan kegiatan CSR agar divisi yang menjalankan kegiatan CSR dapat terstruktur dengan baik dan tidak menyalahi aturan perusahaan, serta meningkatkan komitmen jajaran manajemen perusahaan dalam mengembangkan dan terus menjalankan kegiatan CSR; (2) meningkatkan nilai humanis agar hubungan dengan masyarakat terus berjalan harmonis dan memberi citra positif bagi perusahaan yang peduli terhadap masyarakat serta lingkungan; dan (3) memperhatikan kondisi lingkungan sekitar dalam menjalankan kegiatan CSR dan lebih bijaksana dalam memilih kegiatan CSR yang akan dilaksanakan..
Kata Kunci: Prinsip Akuntansi Islam, Prinsip Khusus Akuntansi Syariah, Laporan Keuangan, Akuntansi Zakat.
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DOI: https://doi.org/10.37531/yum.v6i2.3938
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