Ahzar, F. A., & Trisnawati, R. (2013). Pengungkapan Islamic Social Reporting Pada Bank Syariah Di Indonesia. Proceeding Seminar Nasional SANCALL 2013, 477–483.
Akbar, F. K., & Dewayanto, T. (2018). Analisis Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Efek Moderasi Manajemen Laba. Diponegoro Journal of Accounting, 11(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Alfa, A. (2019). Analisis Keselarasan Tujuan Pembangunan Berkelanjutan/Sustainable Development Goals (Tpb/Sdgs) Dengan Rencana Pembangunan Jangka Menengah Kabupaten Rokan Hulu Tahun 2016-2021. Jurnal Bappeda, 5, 23–32.
Andriani, S. D., Kusumastuti, R., & Hernando, R. (2022). Pengaruh Return On Equity (ROE), Earning Per Share (EPS) dan Debt To Equity Ratio (DER) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Industri Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020). Owner: Riset & Jurnal Akuntansi, 7(1), 333–345. https://doi.org/10.33395/owner.v7i1.1268
Ardiyanto, T., & Haryanto. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Diponegoro Journal Of Accounting, 6(4), 1–15. https://doi.org/10.35129/ajar.v3i01.104
Badan Pengawas Obat dan Makanan (BPOM). (n.d.). Data Industri Farmasi. Retrieved July 18, 2023, from https://www.pom.go.id/new/view/direct/industri-farmasi
Bhatnagar, M., Taneja, S., & Özen, E. (2022). A wave of green start-ups in India—The study of green finance as a support system for sustainable entrepreneurship. Green Finance, 4(2), 253–273. https://doi.org/10.3934/gf.2022012
Badan Pusat Statistik BPS) (n.d.). Persentase Penduduk Miskin September 2022 naik menjadi 9,57 persen. Retrieved July 18, 2023, from https://www.bps.go.id/pressrelease/2023/01/16/2015/persentase-penduduk-miskin-september-2022-naik-menjadi-9-57-persen.html
Bristol-alagbariya, E. T. (2019). Environmental Assessment Law and Practice in Nigeria Towards Achieving the UN Sustainable Development Goals (UNSDGs) in the Country: Cases of SDGs 13 and 17. Journal of Law, Policy and Globalization, 92, 66–77. https://doi.org/10.7176/jlpg/92-07
Cardoso, É. D., Monteiro, W. R., Freitas, T. A. F. de, & Pinheiro, V. M. F. (2020). The Importance of Environmental Awareness for Minimizing impacts in a Food Company. International Journal of Advanced Engineering Research and Science, 7(9), 287–298. https://doi.org/10.22161/ijaers.79.34
Chancel, L., Piketty, T., Saez, E., & Zucman, G. (2022). World Inequality Report 2022. https://dds.cepal.org/redesoc/publicacion?id=5585
Destiani, T., & Hendriyani, R. M. (2021). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 33–51. https://doi.org/10.47467/alkharaj.v4i1.488
Farida, A. L. (2022). Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4790–4796. https://doi.org/10.32670/fairvalue.v4i10.1650
Gadja, Y. K. M. D. (2020). Peran Perusahaan Dalam Kontribusi Sustainable Development Goal’s Di Bidang Pendidikan dan Lingkungan. Jurnal Ilmiah Ilmu Sosial, 6(2), 77–88. https://doi.org/10.23887/jiis.v6i2.28008
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Hadi, S. P., Mohd Ibrahim, H., Bulan, P., & Suryoko, S. (2020). Pandemic, SDGs, and CSR: Case Study of Indonesia. E3S Web of Conferences, 202, 1–5. https://doi.org/10.1051/e3sconf/202020203007
Hidayat, A., Mardialina, M., K, L. P., & Safitri, P. (2019). Telaah rezim Sustainable Development Goals (SDGs) pada Calon Aparatur Pemerintah Daerah (Institut Pemerintahan Dalam Negeri).
Hrynyuk, N., Dokiienko, L., Levchenko, V., & Trynchuk, V. (2023). Capital Structure As a Criterion of Efficient Management of the Corporation’S Financial Recourses. Financial and Credit Activity Problems of Theory and Practice, 2(49), 326–337. https://doi.org/10.55643/fcaptp.2.49.2023.4006
Kartini, D. (2013). Corporate Social Responsibility Transformasi Konsep Sustainability Management dan Implementasi di Indonesia. PT Refika Aditama. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1305297
Kementrian Lingkungan Hidup dan Kehutanan (KLHK) (n.d.). Kualitas Lingkungan Hidup Indonesia Meningkat dalam Lima Tahun Terakhir - Kementerian LHK. Retrieved July 20, 2023, from https://www.menlhk.go.id/site/single_post/5206/kualitas-lingkungan-hidup-indonesia-meningkat-dalam-lima-tahun-terakhir
Kurnia, A., Shaura, A., Raharjo, S. T., & Resnawaty, R. (2019). Sustainable Development and Corporate Social Responsibility. Prosiding Penelitian & Pengabdian Kepada Masyarakat, 6(3), 231–237. https://doi.org/10.1007/978-3-319-97649-5_2
Kusumaningrum, A. L. (2016). Pengaruh Return On Equity (ROE) terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Artikel Ilmiah Mahasiswa, 2002(1), 35–40. http://waset.org/publications/14223/soil-resistivity-data-computations-single-and-two-layer-soil-resistivity-structure-and-its-implication-on-earthing-design%0Ahttp://www.jo-mo.com/fadoohelp/data/DotNet/Ethical securty.pdf%0Ahttp://link.springer.com/10.10
Lu, H., Liu, X., & Falkenberg, L. (2022). Investigating the Impact of Corporate Social Responsibility (CSR) on Risk Management Practices. Business and Society, 61(2), 496–534. https://doi.org/10.1177/0007650320928981
Mustaan, W. (2022). Analisis Pengaruh Kewajiban Tanggung Jawab Sosial Perusahaan Perseroan Terbatas Terhadap Pembangunan Berkelanjutan (Sustainable Development) dalam Hukum Positif di Indonesia. Jurnal Fakta Hukum (JFH), 1(1), 14–26. https://doi.org/10.58819/jurnalfaktahukum(jfh).v1i1.35
Naim, Muh. R. (2022). Analisis Perhitungan ROE, ROA, EVA untuk Mengukur Kinerja pada PDAM Kabupaten Majene. Jurnal Ilmu Manajemen, Ekonomi, Dan Bisnis, 1(1), 58–73.
Nayenggita, G. B., Taharjo, S. tri, & Renawaty, R. (2019). Praktik Corporate Social Responbility di Indonesia. Jurnal Pekerjaan Sosial, 2(1), 61–63. https://doi.org/10.28918/jupe.v14i1.813
Nurdiani, L. N., & Muslim, A. (2022). Analisis Pengelolaan Sampah di Pondok Pesantren Ibnul Qoyyim Putri Sebagai Implementasi Tujuan Pembangunan Berkelanjutan Analysis of Waste Management at Ibnul Qoyyim for Girls Islamic Boarding School as an Implementation of Sustainable Development Goals. Jurnal Pengendalian Pencemaran Lingkungan (JPPL), 4(2), 38–50.
Nuryaman, Kartadjumena, E., & Arnan, S. G. (2019). The influence of intellectual capital on earnings management through real activities manipulation in Indonesian manufacturing companies. International Journal of Economics and Business Research, 18(3), 277–291. https://doi.org/10.1504/IJEBR.2019.102724
Peraturan Presiden. (n.d.). PERPRES No. 59 Tahun 2017. Retrieved July 18, 2023, from https://peraturan.bpk.go.id/Home/Details/72974/perpres-no-59-tahun-2017
Prakash, M., Kamiya, M., Ndugwa, R., & Cheng, M. (2020). Counting the Costs: A Method for Evaluating the Cost of Achieving SDG 11. Frontiers in Sustainable Cities.
PT. Bio Farma (Persero). (2021). 2021 Laporan Keberlanjutan Sustainability Report.
Rendtorff, J. D. (2020). Corporate citizenship, stakeholder management and Sustainable Development Goals (SDGs) in financial institutions and capital markets. Journal of Capital Markets Studies, 4(1), 47–59. https://doi.org/10.1108/jcms-06-2020-0021
Rulandari, N. (2021). Study of Sustainable Development Goals (SDGS) Quality Education in Indonesia in the First Three Years. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2702–2708. https://doi.org/10.33258/birci.v4i2.1978
Saleh, H. A., & Derbali, A. (2020). Which is Important in Defining the Profitability of UK Insurance Companies: Internal Factors or External Factors? Review of Economics and Finance, 18, 31–38. https://doi.org/10.55365/1923.X2020.18.04
Saputra, Y. I. (2018). Pengaruh Corporate Social Responsibility (Csr) Terhadap Kinerja Perusahaan Dan Nilai Perusahaan (Studi Pada Perusahaan-Perusahaan Indeks Sustainable and Responsible Investment (Sri) Kehati Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2013-2017). Universitas Brawijaya.
Sarjana, S., Khayati, N., Warini, L., & Praswiyati, P. (2020). Exposure of CSR Dimension for Business Development: Case Study in Industrial Estate. Management Analysis Journal, 9(2), 221–232. https://doi.org/10.15294/maj.v9i2.38252
Setyowati, V. K., Z.A, Z., & Endang, M. G. W. (2014). Pengaruh Pengungkapan Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan (Pada Indeks Bisnis-27 Yang Terdaftar Di BEI Periode 2010-2012). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 15(1), 84536. https://media.neliti.com/media/publications/84536-ID-pengaruh-pengungkapan-good-corporate-gov.pdf
Shayan, N. F., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable Development Goals (SDGs) as a Framework for Corporate Social Responsibility (CSR). Sustainability (Switzerland), 14(3), 1–27. https://doi.org/10.3390/su14031222
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabe. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1220293
Surya, R. Z. (2018). Pemetaan Keselarasan Indikator Tujuan Pembangunan Berkelanjutan /Sustainable Development Goals (Tpb/Sdgs) Pada Rencana Pembangunan Kabupaten Indragiri Hilir. Jurnal BAPPEDA, 4(1), 8–18.
Susilo, A. (2023). Corporate Social Responsibility Perusahaan Tambang Batubara PT . X. JIST: Jurnal Indonesia Sosial Teknologi, 4(4), 447–468.
Theresia, T. (2018). Analisis Penerapan Sustainable Development Goals (SDGs) Pada Beberapa Anggota Indonesia Global Compact Network (IGCN). National Conference of Creative Industry, September, 5–6. https://doi.org/10.30813/ncci.v0i0.1307
Wahyuningsih, W. (2018). Millenium Develompent Goals (MDGS) Dan Sustainable Development Goals (SDGS) Dalam Kesejahteraan Sosial. BISMA (Bisnis Dan Manajemen), 11(3), 390–399. https://doi.org/10.19184/bisma.v11i3.6479
Widayati, A. D., & Sukmana, R. (2017). Analisis Perbedaan Kinerja Sosial Dengan Indeks Islamic Social Reporting (ISR) pada Perbankan Syariah Yang Ada di Indonesia dan Malaysia. Jurnal Ekonomi Syariah Teori Dan Terapan, 4(1), 62. https://doi.org/10.20473/vol4iss20171pp62-72
Yuliasih, U., & Susetyo, B. (2020). Pengaruh Pengungkapan Corporatesocial Responsibility dan Kinerja Lingkungan Terhadap Upaya Pencapaian Sustainable Development Goals (SDGS) 2030 di Perusahaan Pertambangan. Jurnal Akuntansi Dan Bisnis Kontemporer, 1(1), 39–50. http://jabko.upstegal.ac.id/index.php/JABKO
Zainuddin, Z., Andaresta Mananohas, O., & Akindutire, O. R. (2020). The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy. The Indonesian Journal of Accounting Research, 23(03), 411–428. https://doi.org/10.33312/ijar.483
Akbar, F. K., & Dewayanto, T. (2018). Analisis Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Efek Moderasi Manajemen Laba. Diponegoro Journal of Accounting, 11(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Alfa, A. (2019). Analisis Keselarasan Tujuan Pembangunan Berkelanjutan/Sustainable Development Goals (Tpb/Sdgs) Dengan Rencana Pembangunan Jangka Menengah Kabupaten Rokan Hulu Tahun 2016-2021. Jurnal Bappeda, 5, 23–32.
Andriani, S. D., Kusumastuti, R., & Hernando, R. (2022). Pengaruh Return On Equity (ROE), Earning Per Share (EPS) dan Debt To Equity Ratio (DER) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Industri Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020). Owner: Riset & Jurnal Akuntansi, 7(1), 333–345. https://doi.org/10.33395/owner.v7i1.1268
Ardiyanto, T., & Haryanto. (2017). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Diponegoro Journal Of Accounting, 6(4), 1–15. https://doi.org/10.35129/ajar.v3i01.104
Badan Pengawas Obat dan Makanan (BPOM). (n.d.). Data Industri Farmasi. Retrieved July 18, 2023, from https://www.pom.go.id/new/view/direct/industri-farmasi
Bhatnagar, M., Taneja, S., & Özen, E. (2022). A wave of green start-ups in India—The study of green finance as a support system for sustainable entrepreneurship. Green Finance, 4(2), 253–273. https://doi.org/10.3934/gf.2022012
Badan Pusat Statistik BPS) (n.d.). Persentase Penduduk Miskin September 2022 naik menjadi 9,57 persen. Retrieved July 18, 2023, from https://www.bps.go.id/pressrelease/2023/01/16/2015/persentase-penduduk-miskin-september-2022-naik-menjadi-9-57-persen.html
Bristol-alagbariya, E. T. (2019). Environmental Assessment Law and Practice in Nigeria Towards Achieving the UN Sustainable Development Goals (UNSDGs) in the Country: Cases of SDGs 13 and 17. Journal of Law, Policy and Globalization, 92, 66–77. https://doi.org/10.7176/jlpg/92-07
Cardoso, É. D., Monteiro, W. R., Freitas, T. A. F. de, & Pinheiro, V. M. F. (2020). The Importance of Environmental Awareness for Minimizing impacts in a Food Company. International Journal of Advanced Engineering Research and Science, 7(9), 287–298. https://doi.org/10.22161/ijaers.79.34
Chancel, L., Piketty, T., Saez, E., & Zucman, G. (2022). World Inequality Report 2022. https://dds.cepal.org/redesoc/publicacion?id=5585
Destiani, T., & Hendriyani, R. M. (2021). Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 33–51. https://doi.org/10.47467/alkharaj.v4i1.488
Farida, A. L. (2022). Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4790–4796. https://doi.org/10.32670/fairvalue.v4i10.1650
Gadja, Y. K. M. D. (2020). Peran Perusahaan Dalam Kontribusi Sustainable Development Goal’s Di Bidang Pendidikan dan Lingkungan. Jurnal Ilmiah Ilmu Sosial, 6(2), 77–88. https://doi.org/10.23887/jiis.v6i2.28008
Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Hadi, S. P., Mohd Ibrahim, H., Bulan, P., & Suryoko, S. (2020). Pandemic, SDGs, and CSR: Case Study of Indonesia. E3S Web of Conferences, 202, 1–5. https://doi.org/10.1051/e3sconf/202020203007
Hidayat, A., Mardialina, M., K, L. P., & Safitri, P. (2019). Telaah rezim Sustainable Development Goals (SDGs) pada Calon Aparatur Pemerintah Daerah (Institut Pemerintahan Dalam Negeri).
Hrynyuk, N., Dokiienko, L., Levchenko, V., & Trynchuk, V. (2023). Capital Structure As a Criterion of Efficient Management of the Corporation’S Financial Recourses. Financial and Credit Activity Problems of Theory and Practice, 2(49), 326–337. https://doi.org/10.55643/fcaptp.2.49.2023.4006
Kartini, D. (2013). Corporate Social Responsibility Transformasi Konsep Sustainability Management dan Implementasi di Indonesia. PT Refika Aditama. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1305297
Kementrian Lingkungan Hidup dan Kehutanan (KLHK) (n.d.). Kualitas Lingkungan Hidup Indonesia Meningkat dalam Lima Tahun Terakhir - Kementerian LHK. Retrieved July 20, 2023, from https://www.menlhk.go.id/site/single_post/5206/kualitas-lingkungan-hidup-indonesia-meningkat-dalam-lima-tahun-terakhir
Kurnia, A., Shaura, A., Raharjo, S. T., & Resnawaty, R. (2019). Sustainable Development and Corporate Social Responsibility. Prosiding Penelitian & Pengabdian Kepada Masyarakat, 6(3), 231–237. https://doi.org/10.1007/978-3-319-97649-5_2
Kusumaningrum, A. L. (2016). Pengaruh Return On Equity (ROE) terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Artikel Ilmiah Mahasiswa, 2002(1), 35–40. http://waset.org/publications/14223/soil-resistivity-data-computations-single-and-two-layer-soil-resistivity-structure-and-its-implication-on-earthing-design%0Ahttp://www.jo-mo.com/fadoohelp/data/DotNet/Ethical securty.pdf%0Ahttp://link.springer.com/10.10
Lu, H., Liu, X., & Falkenberg, L. (2022). Investigating the Impact of Corporate Social Responsibility (CSR) on Risk Management Practices. Business and Society, 61(2), 496–534. https://doi.org/10.1177/0007650320928981
Mustaan, W. (2022). Analisis Pengaruh Kewajiban Tanggung Jawab Sosial Perusahaan Perseroan Terbatas Terhadap Pembangunan Berkelanjutan (Sustainable Development) dalam Hukum Positif di Indonesia. Jurnal Fakta Hukum (JFH), 1(1), 14–26. https://doi.org/10.58819/jurnalfaktahukum(jfh).v1i1.35
Naim, Muh. R. (2022). Analisis Perhitungan ROE, ROA, EVA untuk Mengukur Kinerja pada PDAM Kabupaten Majene. Jurnal Ilmu Manajemen, Ekonomi, Dan Bisnis, 1(1), 58–73.
Nayenggita, G. B., Taharjo, S. tri, & Renawaty, R. (2019). Praktik Corporate Social Responbility di Indonesia. Jurnal Pekerjaan Sosial, 2(1), 61–63. https://doi.org/10.28918/jupe.v14i1.813
Nurdiani, L. N., & Muslim, A. (2022). Analisis Pengelolaan Sampah di Pondok Pesantren Ibnul Qoyyim Putri Sebagai Implementasi Tujuan Pembangunan Berkelanjutan Analysis of Waste Management at Ibnul Qoyyim for Girls Islamic Boarding School as an Implementation of Sustainable Development Goals. Jurnal Pengendalian Pencemaran Lingkungan (JPPL), 4(2), 38–50.
Nuryaman, Kartadjumena, E., & Arnan, S. G. (2019). The influence of intellectual capital on earnings management through real activities manipulation in Indonesian manufacturing companies. International Journal of Economics and Business Research, 18(3), 277–291. https://doi.org/10.1504/IJEBR.2019.102724
Peraturan Presiden. (n.d.). PERPRES No. 59 Tahun 2017. Retrieved July 18, 2023, from https://peraturan.bpk.go.id/Home/Details/72974/perpres-no-59-tahun-2017
Prakash, M., Kamiya, M., Ndugwa, R., & Cheng, M. (2020). Counting the Costs: A Method for Evaluating the Cost of Achieving SDG 11. Frontiers in Sustainable Cities.
PT. Bio Farma (Persero). (2021). 2021 Laporan Keberlanjutan Sustainability Report.
Rendtorff, J. D. (2020). Corporate citizenship, stakeholder management and Sustainable Development Goals (SDGs) in financial institutions and capital markets. Journal of Capital Markets Studies, 4(1), 47–59. https://doi.org/10.1108/jcms-06-2020-0021
Rulandari, N. (2021). Study of Sustainable Development Goals (SDGS) Quality Education in Indonesia in the First Three Years. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2702–2708. https://doi.org/10.33258/birci.v4i2.1978
Saleh, H. A., & Derbali, A. (2020). Which is Important in Defining the Profitability of UK Insurance Companies: Internal Factors or External Factors? Review of Economics and Finance, 18, 31–38. https://doi.org/10.55365/1923.X2020.18.04
Saputra, Y. I. (2018). Pengaruh Corporate Social Responsibility (Csr) Terhadap Kinerja Perusahaan Dan Nilai Perusahaan (Studi Pada Perusahaan-Perusahaan Indeks Sustainable and Responsible Investment (Sri) Kehati Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2013-2017). Universitas Brawijaya.
Sarjana, S., Khayati, N., Warini, L., & Praswiyati, P. (2020). Exposure of CSR Dimension for Business Development: Case Study in Industrial Estate. Management Analysis Journal, 9(2), 221–232. https://doi.org/10.15294/maj.v9i2.38252
Setyowati, V. K., Z.A, Z., & Endang, M. G. W. (2014). Pengaruh Pengungkapan Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan (Pada Indeks Bisnis-27 Yang Terdaftar Di BEI Periode 2010-2012). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 15(1), 84536. https://media.neliti.com/media/publications/84536-ID-pengaruh-pengungkapan-good-corporate-gov.pdf
Shayan, N. F., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable Development Goals (SDGs) as a Framework for Corporate Social Responsibility (CSR). Sustainability (Switzerland), 14(3), 1–27. https://doi.org/10.3390/su14031222
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabe. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1220293
Surya, R. Z. (2018). Pemetaan Keselarasan Indikator Tujuan Pembangunan Berkelanjutan /Sustainable Development Goals (Tpb/Sdgs) Pada Rencana Pembangunan Kabupaten Indragiri Hilir. Jurnal BAPPEDA, 4(1), 8–18.
Susilo, A. (2023). Corporate Social Responsibility Perusahaan Tambang Batubara PT . X. JIST: Jurnal Indonesia Sosial Teknologi, 4(4), 447–468.
Theresia, T. (2018). Analisis Penerapan Sustainable Development Goals (SDGs) Pada Beberapa Anggota Indonesia Global Compact Network (IGCN). National Conference of Creative Industry, September, 5–6. https://doi.org/10.30813/ncci.v0i0.1307
Wahyuningsih, W. (2018). Millenium Develompent Goals (MDGS) Dan Sustainable Development Goals (SDGS) Dalam Kesejahteraan Sosial. BISMA (Bisnis Dan Manajemen), 11(3), 390–399. https://doi.org/10.19184/bisma.v11i3.6479
Widayati, A. D., & Sukmana, R. (2017). Analisis Perbedaan Kinerja Sosial Dengan Indeks Islamic Social Reporting (ISR) pada Perbankan Syariah Yang Ada di Indonesia dan Malaysia. Jurnal Ekonomi Syariah Teori Dan Terapan, 4(1), 62. https://doi.org/10.20473/vol4iss20171pp62-72
Yuliasih, U., & Susetyo, B. (2020). Pengaruh Pengungkapan Corporatesocial Responsibility dan Kinerja Lingkungan Terhadap Upaya Pencapaian Sustainable Development Goals (SDGS) 2030 di Perusahaan Pertambangan. Jurnal Akuntansi Dan Bisnis Kontemporer, 1(1), 39–50. http://jabko.upstegal.ac.id/index.php/JABKO
Zainuddin, Z., Andaresta Mananohas, O., & Akindutire, O. R. (2020). The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy. The Indonesian Journal of Accounting Research, 23(03), 411–428. https://doi.org/10.33312/ijar.483
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Affiliations
Jihan Humaira
Universitas Padjadjaran
Cupian Amir Zaelani
Universitas Padjadjaran
How to Cite
1.
Humaira J, Zaelani C. Analysis of Corporate Social Responsibility (CSR) Implementation in The Achievement of Sustainable Development Goals (SDGs): Study of CSR Activities at PT Bio Farma (Persero) West Bandung. MAJ [Internet]. 9Dec.2023 [cited 23Nov.2024];12(4):414-23. Available from: https://journal.unnes.ac.id/sju/maj/article/view/72121
Analysis of Corporate Social Responsibility (CSR) Implementation in The Achievement of Sustainable Development Goals (SDGs): Study of CSR Activities at PT Bio Farma (Persero) West Bandung
Vol 12 No 4 (2023): Management Analysis Journal
Submitted: Jul 28, 2023
Published: Dec 9, 2023
Abstract
This study aims to analyze and examine the impact of CSR programs that are oriented and support the sustainable development program of PT Bio Farma (Persero). This research also focuses on analyzing the influence of CSR variables on SDGs with ROE as an intervening variable. This type of research is explanatory research with a quantitative approach. The data source comes from secondary data in the form of financial reports and corporate sustainability reports published on the company's official website from 2018 to 2021. The results of this study indicate that PT Bio Farma (Persero) has partially implemented the GRI Standards with a total score of 66%. In addition, the results of data analysis show that: 1) CSR has a significant positive effect on SDGs; 2) CSR has no significant effect on ROE; 3) SDGs has no significant effect on ROE; 4) The effect of CSR through SDGs on ROE is not significant.