ANALISIS KUALITATIF ATAS IMPLEMENTASI CSR PADA PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY TBK

Penulis

  • Sarah Anami Girsang Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.51903/jv84tb79

Kata Kunci:

Corporate Social Responsibility, Agribisnis, Industri Kelapa Sawit, Kerangka SWOT

Abstrak

Penelitian ini bertujuan untuk mengkaji bentuk, tahapan, dan faktor-faktor yang memengaruhi keberhasilan implementasi Corporate Social Responsibility (CSR) pada PT Sinar Mas Agro Resources and Technology Tbk (PT SMART) dalam mendorong praktik bisnis yang berkelanjutan. Penelitian ini menggunakan metode kualitatif dengan strategi studi kasus. Teknik pengumpulan data meliputi wawancara semi terstruktur dengan dua informan internal serta analisis data sekunder berupa Laporan Tahunan dan Laporan Keberlanjutan 2024 perusahaan, serta dokumen lainnya yang relevan. Hasil penelitian menunjukkan bahwa implementasi CSR di PT SMART dilaksanakan melalui tahapan yang sistematis dengan menggunakan pendekatan partisipatif, serta didukung oleh komitmen manajemen puncak, penerapan standar keberlanjutan nasional dan internasional, penguatan inovasi melalui lembaga riset internal, dan pemanfaatan teknologi blockchain. Temuan ini memberikan kontribusi praktis bagi penguatan tata kelola CSR berbasis kebutuhan lokal serta mendorong perumusan kebijakan kolaboratif antara perusahaan dan pemangku kepentingan untuk mencapai keberlanjutan yang adaptif dan berdampak.

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Diterbitkan

2025-10-31

Cara Mengutip

ANALISIS KUALITATIF ATAS IMPLEMENTASI CSR PADA PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY TBK. (2025). Jurnal Akuntansi Dan Bisnis, 5(2), 305-319. https://doi.org/10.51903/jv84tb79