COMPARISON CORPORATE SOCIAL RESPONSIBILITY (CSR) BUDGETING AND CSR REALIZATION IN PT. PLN
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Date
2011-01-23
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2011 International (Spring) Conference on Asia Pacific Business Innovation & Technology Management,Universitas Pelita Harapan, Surabaya and Ta Hwa Institute of Technology, Taiwan
Abstract
Corporate Social Responsibility (CSR) is a concept that organizations, especially companies have a customers responsibility, employees responsibility, shareholders responsibility, communities and environment responsibility in all aspects of company operations.
CSR responsibility procedure at PT PLN through several stages of budget planning, budget preparation, budgeting and budget approval. Budgeting of corporate social responsibility at PT PLN is the source of his funds is determined based on the maximum amount of profit after tax of 2% in accordance to BUMN law (BUMN is abrigement Badan Usaha Milik Negara –in english State owned enterprises-).
PT. PLN have corporate social responsibility realization of his achievement in 2007, 2008 and 2009 reached 100%. The implementation of corporate social responsibility can be done in the form of setting aside some of its net profit guidance for small businesses or cooperatives and community development around the company. And so far the management of funding in PT. PLN (Persero) have to say very good because the purpose of allocating funding social responsibility itself has reached the target.
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Keywords
corporate social responsibility, budgeting