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EFEKTIVITAS PENYALURAN DANA CSR PROGRAM KEMITRAAN DAN BINA LINGKUNGAN SEBAGAI BENTUK AKUNTABILITAS PUBLIK (STUDI KASUS PADA PT.SEMEN GRESIK PERSERO TBK)
The CSR program has started to emerge in Indonesia along with the law no. 40 of 2007 about
incorporated company and the law no.25 of 2007 about capital investment. There are stated-owned enterprises
(BUMN) which have problems in running Partnership and Community Development Program (PKBL),
however the solution of these conditions is not by handing over all Partnership and Community Development
Program (PKBL) funds to another party that is considered to be expert, but by improving the quality of the
entire of state-owned enterprises (BUMN) in order to make them run properly and in accordance with the
prevailing regulation and social responsibility as corporate culture and one of the bases of competitive
advantage. The research is conducted in PT Semen Gresik which is located on Jalan Veteran, Gresik 61119;
qualitative method is used as the research method and the data is the primary and secondary data. The data
analysis is qualitative method which is explained in a descriptive way. PT Semen Gresik in 2011-2012 can be
stated effective in the implementation of CSR program since the score which has been obtained for 2 years is 3
scores with its percentage in 2012 is 97,64% and in 2011 is 96,01%. Its collectability in 2012 is Rp.
130,946,873 and in 2011 is Rp 105,624,804. It can be concluded from the above discussion that social
responsibility report can be used as the implementation parameter of CSR activities which have been done by PT
Semen Gresik as a part of its social responsibility to the community around the company, the use of funds for
CSR program which has been done by PT Semen Gresik can be stated effective according to KEP100/MBU/2002
and
has
in accordance
with
public
accountability.
Keywords: Effectiveness, CSR, Public Accountability
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