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This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.  

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

There are two reasons that can drive companies to participate in CSR. Certain companies believe that performing customer service (CSR) will allow the company to achieve better economic outcomes (Resource Based Theory), while other companies believe that doing so will give them a competitive advantage that sets them apart from their competitors. Stakeholders’ expectations, so CSR and their reports serve as legitimization to demonstrate their compliance with those expectations (Legitimacy Theory). Using legitimacy theory, this study aims to find empirical evidence on how international experience, consumer perspective, and the acquisition of environmental certifications impact the extent of CSR disclosure. A sample of 168 company-years was obtained using the target population of publicly listed manufacturing companies on the IDX that made CSR reports in 2011 and 2012.  

Social responsibility is another form of achievement of a financial institution. This is a form of responsibility that must be given especially to the surrounding area. BSI Bandar Lampung has carried out tourism empowerment as a form of social responsibility. To find out accountability reporting must be done in a good form of accountability. So the aim of this research is to analyze the accountability of social responsibility reporting carried out by BSI Bandar Lampung. This research is qualitative in nature with informants from the treasurer of BSI Bandar Lampung. The results of this research show that Bank BSI Bandar Lampung has implemented corporate social responsibility in the form of corporate social activities outlined in the form of partnership programs and environmental development. The implementation of corporate social responsibility accounting at BSI Bandar Lampung bank is less than optimal. There is no special report from the company for a detailed breakdown of CSR costs. CSR costs are included in non-operational items and included in the central BSI bank's annual financial report. The form of BSI Bandar Lampung bank's social activities is in accordance with applicable regulations

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

This research aims to determine the impact of CSR and GCG on company value in energy sector companies listed on the IDX in 2019-2022. The population in this study are energy sector companies listed on the IDX. The sampling method used was a purposive sampling method based on certain criteria, resulting in 11 energy sector companies listed on the IDX. The data collection technique in this research uses secondary data. The data analysis carried out was carrying out classical assumption tests, carrying out multiple linear regression analysis and carrying out hypothesis testing using IBM SPSS Statistics version 26 software. The results of this research show that the three independent variables simultaneously influence company value. Partially, CSR variables and institutional ownership have an effect on company value, while managerial ownership variables have no effect on company value.

Training in a tourist village is something that many universities do in community service programs. The implementation of this program is located in the Kampung Tua Bakau Serip Tourism Village, Batam in the form of training with the theme of human resources, marketing and packaging. The method of implementing the program focuses on online material training and offline practice. This method was chosen because it can increase efficiency in terms of limited time and is able to increase opportunities for development in a short time. After the training, the participants felt very helped by this activity and got a lot of new information that would be useful for the development of the destinations they managed. This training provider does not stop at 1 university, but it is hoped that there will be new collaborations with other universities, local governments and ministries to private entrepreneurs through the CSR programs.

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

Improving community welfare is the main goal, of course, and one of the main goals of CSR. Companies can help and improve communities in social, cultural, economic, and physical areas by carrying out corporate social responsibility. By doing so, they can make the community feel helped in improving their welfare If someone offers them help, they tend to see it positively because it is evidence of gratitude and empathy shown. The use of appropriate theories to study community empowerment and capacity building of the River School, including community empowerment through CSR programs, River Schools as a model of environmental education, the role of PLN CSR in environmental education at River Schools, early environmental awareness through CSR and River Schools, the impact of CSR programs on community empowerment and independence. This study uses a qualitative approach with a case study of community empowerment through PLN CSR to explore early environmental awareness The location of this research was carried out in Gunung Anyar Tambak Village Rt.01 Rw.01 Surabaya, which is an area used by Bank Sampah by PT. PLN (Persero). The PLN CSR program involving various parties in environmental education has a positive impact on shaping the mindset of the community who are more concerned about environmental sustainability. Awareness built early on, especially in children and adolescents, is expected to produce a generation that is more responsive to environmental issues. Counseling involving schools in this sub-district has proven effective in building a deeper understanding, which can then be passed on to their families. Therefore, it is important for PLN to continue to assist the community, provide adequate facilities and infrastructure, and provide incentives or awards for those who succeed in protecting the environment and managing resources wisely.

This study aims to analyze the influence of Good Corporate Governance, which is proxied through the board of directors (X1), audit committee (X2), and the proportion of independent commissioners (X3), as well as Corporate Social Responsibility (X4) and Liquidity Ratio measured by Current Ratio (X5), on Financial Performance proxied through Return on Asset (ROA) (Y) in Food & Beverage sector companies listed on the Indonesia Stock Exchange in 2019-2023. Through the purposive sampling method, a sample of 26 companies was obtained for 5 years. The analysis was carried out using Eviews version 13 software, with techniques including determining data regression models, classical assumption tests, multiple linear regressions, and hypothesis tests. The results of the study show that simultaneously, the board of directors, audit committee, proportion of independent commissioners, CSR, and current ratio have a significant effect on ROA. However, partial tests indicate that each of these variables does not have a significant influence on ROA individually. This model explains that independent variables affect ROA by 50%, while the remaining 50% is influenced by other variables that are not studied,    

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.  

This research aims to analyze the contribution of business ethics, sustainability, and corporate social responsibility (CSR) in international business. Using a descriptive qualitative method based on literature study, this research explores various literatures from scientific journals, academic books, and sustainability reports of global companies and organizations. The results show that business ethics play a role in building corporate reputation, maintaining stakeholder trust, and ensuring fair and transparent business practices. Sustainability is a key aspect of international business operations, especially in the face of global challenges such as climate change, resource exploitation, and social inequality. Meanwhile, the implementation of CSR in international business not only improves the company's image but also has a positive impact on society and the environment, in line with the Triple Bottom Line concept (people, planet, profit). In addition to the benefits, this study also identifies challenges in the implementation of business ethics, sustainability and CSR, such as regulatory differences between countries and the complexity of balancing economic and social interests. Therefore, companies are expected to integrate these principles into their business strategies to achieve long-term sustainability and meet the demands of a global market that increasingly emphasizes ethical and responsible business practices.

The profitability of a company, as reflected by ratios such as Return on Assets (ROA), measures its ability to generate profit from operational activities. In the consumer non-cyclical sector, while some companies have experienced a decline in profits, financial performance tends to remain stable. This study employs purposive sampling to obtain 106 observations and panel data regression analysis to explore the impact of green accounting, environmental performance, and CSR on profitability, given the varying results from previous studies. The research findings indicate that: 1) Green accounting has a positive effect on corporate social responsibility. 2) Environmental performance does not affect corporate social responsibility. 3) Green accounting does not impact company profitability. 4) Environmental performance does not impact company profitability. 5) Corporate social responsibility affects company profitability. 6) Corporate social responsibility mediates the relationship between green accounting and company profitability. 7) Corporate social responsibility does not mediate the relationship between environmental performance and company profitability.    

This qualitative literature review explores the paradox of Corporate Social Responsibility (CSR) reporting, highlighting the gap between corporate commitments and actual behavior. The review synthesizes recent research, revealing that CSR disclosures often serve as tools for legitimacy rather than genuine accountability. Issues such as greenwashing and inconsistent reporting standards undermine the credibility of CSR reports, limiting their impact on corporate behavior. The review emphasizes the importance of stakeholder pressure in enhancing accountability and calls for standardized reporting frameworks to improve transparency. Despite the widespread adoption of CSR reporting, significant challenges remain in aligning disclosures with authentic corporate practices. This study underscores the need for concerted efforts from companies and regulators to ensure that CSR reporting promotes ethical business conduct.

Telkomunikasi or what we usually know as Telkom is a company operating in the communications sector and is currently the largest telecommunications company in Indonesia, not only PT. Telkom is also the sixth largest company in the world. Public Relations is an important part of maintaining a company's image. This thesis discusses the strategy of PT. Telkom Indonesia Tbk in Jakarta in maintaining the company's image. There are 1 main problems contained in it, namely: what is the public relations strategy of PT. Telkom Indonesia Tbk in Jakarta in maintaining the company's image? This type of research is descriptive qualitative. With a communication research approach, using data collection techniques through interviews, observation and documentation. Meanwhile, data processing and analysis techniques are carried out in three stages, namely: data reduction, data presentation, and drawing conclusions. The research results can be concluded as follows: Public relations strategy at PT. Telkom Indonesia in maintaining its corporate image, namely: (1) arranging media relations/media partnership activities. (2) establishing good/harmonious relationships within the company both within the company environment (internal public) and with the environment outside the company (external public) Business carried out by PT. Telkom Indonesia, Tbk in maintaining the company's image, namely (1) maximizing good and excellent service to consumers, channeling concern through the help of corporate social responsibility (CSR). (2) strengthening employee duties, in order to achieve the company's vision and mission in maintaining the company's image as part of public relations duties. From the results of this research, strategies for activities carried out in a company must understand the importance of the techniques used as strategies, especially public relations strategies to help carry out company activities to achieve goals or vision and mission.

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and capital structure on firm value by using firm growth as a moderating variable. The sample in this study were metal industry companies and the like listed on the IDX for the 2018-2022 period. The research sample was 17 companies with 68 observation data determined by the purposive sampling method. Data were analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that CSR disclosure has a negative effect on firm value, capital structure does not affect firm value, and firm growth cannot moderate the effect of CSR and capital structure on firm value. The implication of this study is to provide benefits for all stakeholders such as internal companies and investors.

This research is titled “Corporate Social Responsibility (CSR) Strategies in Building Company Image at PT. Crown Worldwide Indonesia” (Qualitative Study of Public Relations in carrying out CSR in a company). Image and reputation play a crucial role in communication for organizations, companies, and government institutions. PT. Crown Worldwide has implemented a Corporate Social Responsibility program aimed at enhancing its corporate image. The purpose of this thesis is to understand how PT. Crown Worldwide Indonesia improves its image through the implementation of Corporate Social Responsibility (CSR) programs. Another objective of this study is to assess the effectiveness of CSR programs in enhancing the company’s reputation. The author employed a qualitative descriptive and using RACE (Research, Action, Communication, & Evaluation) research approach, emphasizing in-depth investigation and utilizing image theory to gain insights into the effectiveness of CSR practices in terms of perception, cognition, motivation, and branding image related to PT. Crown Worldwide Indonesia. In addition, this study also uses Triple Bottom Line analysis to analyze PT. Crown Worldwide. The research findings indicate that the CSR program successfully builds a positive company image and serves as a communication function, making the company well-known among relevant communities and adding value to the organization itself.

PT. Bumi Daya Agrotamas aims to put pressure on the world of work to be better in carrying out all its production activities so that companies not only think about achieving maximum financial profits but also participate in preserving the environment around which the company is established... these impacts can be in the form of beneficial impacts and detrimental impacts. For companies, the various impacts are that companies oriented towards the economic aspect (profit) are also required to have a responsibility, both to the social aspect and to the environmental aspect. Based on the research background above, the author is interested in conducting research with the title "implementation of PT corporate social responsibility (CSR) funds. Bumi Daya Agrotamas towards community welfare and environmental sustainability. This research was conducted to analyze the implementation of PT's corporate social responsibility (CSR) funds. Bumi Daya Agrotamas towards community welfare and environmental sustainability. This research uses qualitative with descriptive research type, data collection techniques are observation, interviews and documentation. The data obtained was analyzed using a qualitative analysis model. The results of the research show that the implementation of corporate social responsibility (CSR) funds impacts community welfare and environmental sustainability in PT case study. Bumi Daya Agrotamaskota Subulussalam. There are still many things lacking in being able to provide maximum results for the community and good cooperation between the company and the assisted community so there is still something that needs to be improved by the PT. Bumi Daya Agrotamas so that in the future there will be no social jealousy towards the PT and also here, openness is needed by the PT. Bumi Daya Agrotamas to the community so that the closeness becomes more positive and nothing undesirable happens in the future. Furthermore, corporate social responsibility (CSR) is a form of company activity in managing business to produce positive actions in the community to create a quality community.