Perancangan Model Pengukuran Kinerja Corporate Social Responsibility Menggunakan Perspektif Sustainability Reporting Guidelines Global Reporting Initiative dan Model PRISM (Studi Kasus PT. Garam (Persero))

Fatmawati, Fatmawati (2024) Perancangan Model Pengukuran Kinerja Corporate Social Responsibility Menggunakan Perspektif Sustainability Reporting Guidelines Global Reporting Initiative dan Model PRISM (Studi Kasus PT. Garam (Persero)). Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Corporate social responsibility merupakan komitmen perusahaan untuk berkontribusi dalam pengembangan ekonomi yang berkelanjutan dengan memperhatikan tanggung jawab sosial perusahaan dan menitik beratkan pada keseimbangan antara aspek ekonomi, sosial dan lingkungan dengan melibatkan semua stakeholder. Sehingga penting bagi perusahaan untuk mengetahui dan mengukur pencapaian dari program corporate social responsibility bagi lingkungan sekitar. Namun, pengukuran kinerja yang digunakan yaitu sustainability reporting guidelines global reporting initiative serta pengukuran efektivitas dan kolektabilitas belum mampu memberikan informasi yang memadai atas keseluruhan aktivitas dan pencapaian kinerja corporate social responsibility. Efektivitas dan kolektabilitas hanya memperhitungkan kinerja penyaluran dana bergulir melalui program kemitraan dan program bina lingkungan tidak tercakup di dalamnya. Selain itu, penilaian kinerja di atas tidak dapat menggambarkan strategi, proses dan kapabilitas yang dimiliki perusahaan dalam menjalankan amanah pelayanan pada masyarakat yang harus dilaksanakan perusahaan melalui program corporate social responsibility. Oleh karena itu, diperlukan penggunaan model/konsep lain dari pengukuran kinerja yang dapat mengakomodasikan hal-hal tersebut. Berdasarkan kebutuhan tersebut, maka dipilihlah model pengukuran kinerja PRISM untuk diintegrasikan dengan perspektif sustainability reporting guidelines global reporting initiative untuk menghasilkan model pengukuran kinerja corporate social responsibility baru. Hasil penelitian yang didapatkan menunjukka terdapat 12 KPI dari perspektif sustainability reporting guidelines global reporting initiative serta 25 KPI PRISM dan dari hasil rekonsiliasi, dihasilkan 31 KPI corporate social responsibility PT. Garam (Persero). Hasil validasi dari 31 KPI corporate social responsibility PT. Garam (Persero) menyatakan bahwa KPI corporate social responsibility yang dirumuskan telah sesuai dengan tanggung jawab sosial perusahaan terhadap stakeholders, dapat digunakan untuk mengukur kinerja corporate social responsibility perusahaan serta dapat menunjukkan bahwa kegiatan corporate social responsibility yang dilakukan perusahaan tidak hanya terfokus pada satu stakeholder saja, tetapi untuk keseluruhan stakeholder.
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Corporate social responsibility is a company's commitment to contribute to sustainable economic development by paying attention to corporate social responsibility and emphasizing a balance between economic, social and environmental aspects by involving all stakeholders. So it is important for companies to know and measure the achievements of corporate social responsibility programs for the surrounding environment. However, the performance measurements used, namely the sustainability reporting guidelines global reporting initiative's, effectiveness and collectability measurements, have not been able to provide adequate information on the overall activities and achievements of Corporate Social Responsibility performance. Effectiveness and collectability only relate to the performance of channeling funds through partnership programs and environmental development programs which are not included therein. Apart from that, the performance assessment above cannot describe the strategy, processes and capabilities that the company has in carrying out its mandate of service to the community which must be implemented by the company through the corporate social responsibility program. Therefore, it is necessary to use other models/concepts of performance measurement that can accommodate these things. Based on these needs, the PRISM performance measurement model was chosen to be integrated with the sustainability reporting guidelines global reporting initiative's perspective to produce a new corporate social responsibility performance measurement model. The research results obtained showed that there were 12 KPIs from the perspective of the sustainability reporting guidelines global reporting initiative as well as 25 PRISM KPIs and from the reconciliation results, 31 KPI corporate social responsibility PT. Garam (persero) were produced. Validation results from 31 KPI corporate social responsibility PT. Garam (Persero) stated that the corporate social responsibility KPI formulated is in accordance with the company's social responsibility towards stakeholders, can be used to measure the company's corporate social responsibility performance and can show that the corporate social responsibility activities carried out by the company are not only focused on one stakeholder, but for all stakeholders.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Pengukuran Kinerja, CSR, SRG GRI, PRISM, Key Performance Indicator, Performance Measurement
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD56.25 Industrial efficiency--Measurement. Industrial productivity--Measurement.
Divisions:	Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26101-(S2) Master Thesis
Depositing User:	Fatmawati .
Date Deposited:	22 Jan 2024 08:11
Last Modified:	22 Jan 2024 08:11
URI:	http://repository.its.ac.id/id/eprint/105577

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