PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) UNIVERSITAS BERDASARKAN ANALISIS WEBSITE PADA NATIONAL UNIVERSITY OF SINGAPORE DAN UNIVERSITAS GADJAH MADA

  • Andreas Kurniadi W. G. Jurusan Akuntansi / Universitas Surabaya
  • Dianne Frisko Koan Jurusan Akuntansi / Universitas Surabaya
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Keywords: CSR Reporting for University, University – CSR, ISO 26000, ASEAN

Abstract

Abstrak

National University of Singapore dan Universitas Gadjah Mada termasuk dalam sepuluh universitas terbaik di Asia Tenggara (ASEAN). CSR menjadi sangat penting untuk universitas di ASEAN karena merupakan tujuan utama membangun komunitas ASEAN dalam bidang sosio-kultur atau yang disebut sebagai ASEAN Socio-Cultural Community (ASCC). Penelitian ini bertujuan untuk mengetahui penerapan tata cara pelaporan Corporate Social Responsibility (CSR) untuk National University of Singapore dan Universitas Gadjah Mada yang sebelumnya belum pernah dibuat dan dipublikasikan. Metode penelitian yang digunakan adalah content analysis untuk situs konten website, berita, artikel, annual report, dan informasi terkait CSR Universitas periode 2010-2014. Standar ISO 26000 digunakan sebagai alat pengukuran dan menjadi framework untuk membentuk sebuah laporan kegiatan CSR yang terintegrasi. Hasil dalam penelitian ini berupa kerangka laporan CSR dari kedua universitas.

Kata kunci: Pelaporan CSR Universitas, CSR Universitas, ISO 26000, ASEAN.

Abstract

Both the university is among the top ten best universities in Southeast Asia (ASEAN). CSR is very important for universities in ASEAN as an ultimate goal of establishing an ASEAN Community in the field of socio-culture, or the so-called ASEAN SocioCultural Community (ASCC). The purpose of this paper is to determine the application of the reporting procedures of Corporate Social Responsibility (CSR) for the National University of Singapore and the University of Gadjah Mada that has not previously been made and published. The method used is content analysis for website content sites, news, articles, annual reports, and information related to CSR University 2010-2014. ISO 26000 standard is used as a measurement tool and become a framework to establish an integrated CSR activity report. The findings of the study represent as CSR Reporting Framework for this universities.

Keywords: CSR Reporting for University, University – CSR, ISO 26000, ASEAN

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Published
2017-03-01