MENUJU SISTEM PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB SOSIAL STUDI PADA PT. PELINDO MARINE SERVICE SURABAYA
MENUJU SISTEM PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB SOSIAL STUDI PADA PT. PELINDO MARINE SERVICE SURABAYA
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MENUJU 系统 PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB 社会研究中心 PADA PT.
DOI：
10.21107/infestasi.v15i1.5487
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发表时间：
2019
期刊：
影响因子：
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通讯作者：
Nurul Kompyurini
中科院分区：
文献类型：
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作者：
Nurul Kompyurini
本研究有两个目的。首先，了解企业社会责任（CSR）是如何定义的，其次，了解CSR是否已纳入管理控制系统（MCS）。理论基础是建立在各种研究文章和文献的企业社会责任和管理控制系统。本研究的对象是PT。Perindo Marine Service Surabaya（PT. PMS）。本研究的数据来自于对公司管理层的访谈，研究发现公司无法确定与其利益相关者相关的社会责任目标。这导致社会责任没有纳入监控监。由于缺乏与利益攸关方群体有关的社会责任目标，阻碍了将这些方面纳入监控监，这可能反映出该组织在遵循其利益攸关方方法方面的认真态度。
This study has two objectives. First, to find out how corporate social responsibility (CSR) is defined, and second, to find out whether CSR has been integrated in the management control system (MCS). The theoretical foundation is built from various research articles and literature on corporate social responsibility and management control systems. The object of this research was PT. Pelindo Marine Service Surabaya (PT. PMS). The data in this study comes from interviews with company management.The findings in this study are that the company cannot determine the objectives of social responsibility related to its stakeholders. This contributes to the absence of integration of social responsibility into the MCS. The lack of social responsibility goals related to stakeholder groups has caused the integration of these aspects into MCS to be hampered, and this has the potential to reflect the organization's seriousness in following its stakeholder approach.