Main Article Content
Abstract
The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support from private sector/other institutions with adequate funding capacity. One of the BUMNs that actively contributed to the handling of the outbreak was PT. Pertamina. This study aims to determine the semiotic analysis of Corporate Social Responsibility (CSR) reporting during the Covid-19 pandemic at Pertamina TBBM Baubau. The population were all of Pertamina TBBM Baubau CSR reports, while the sample was Pertamina TBBM Baubau CSR reporting during the Covid-19 pandemic in 2020. Data collection methods were through interviews, documentation, and literature study. The data analysis used is semiotic analysis through a descriptive analytic approach in accordance with the meaning of symbols, words and sentences in the sustainability reporting of Pertamina TBBM Baubau. The results showed that there were four CSR programs that were fully transferred to the handling of Covid-19 at Baubau City in 2020. This condition is a synergy between the Government and managers for efforts to handle Covid-19 through the distribution of CSR funds.
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References
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- Basalamah, A. S., & Jermias, J. (2005). Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy? Gadjah Mada International Journal of Business, 7(1), 109. https://doi.org/10.22146/gamaijb.5565
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- Fatma, B. (2020). Pertamina bnetuk Desa Siaga Covid-19 di Baubau. Berita Kota Kendari. Retrieved from https://beritakotakendari.com/2020/09/pertamina-bentuk-desa-siaga-covid-19-di-baubau/
- Hines, R. D. (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251–261. https://doi.org/10.1016/0361-3682(88)90003-7
- Hoed, B. H. (2011). Benny H. Hoed,. 13(2), 386–389.
- Jo, H., & Harjoto, M. A. (2011). Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics, 103(3), 351–383. https://doi.org/10.1007/s10551-011-0869-y
- Narsa, I. M., & Irwanto, A. (2014). Implementasi Tanggung Jawab Sosial PT Petrokimia Gresik pada Masyarakat Lokal: Apa Kata Mereka? Jurnal Akuntansi Multiparadigma, 5(3). https://doi.org/10.18202/jamal.2014.12.5034
- Oktanti, A. D. (2015). Retorika Pengungkapan CSR Melalui Analisis Semiotik pada Perusahaan Pemenang ISRA 2013 (PT. Kaltim Prima Coal). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 3(2).
- Pertiwi, I. D. A. E., & Ludigdo, U. (2013). Implementasi Corporate Social Responsibility. Jurnal Akuntansi Multiparadigma, 4(3), 330–507. https://doi.org/http://dx.doi.org/10.18202/jamal.2013.12.7208
- Priyanti, E., Kamayanti, A., & Atmadja, S. S. (2011). Mengeksplorasi Kepedulian Lingkungan dan Sosial PT. AKR Corporindo TBk. Melalui Laporan CSR (Studi Semiotika dan Indeks Pengungkapan). Jurnal Media Mahardika, 9(2).
- Redaksi. (2020). Bantu Tanggulangi Covid-19, Pemkot Apresiasi Pertamina Fuel Terminal Baubau. Retrieved June 30, 2021, from Buton Raya News website: http://butonrayanews.co.id/index.php/daerah/buton-raya/bau-bau/item/2663-bantu-tanggulangi-covid-19-pemkot-apresiasi-pertamina-fuel-terminal-baubau
References
Admin Rubrik Sultra. (2020). Fuel TBBM Baubau Serahkan Bantuan CSR ke Gugus Tugas Covid-19. Retrieved June 30, 2021, from Rubrik Sultra website: https://rubriksultra.com/fuel-tbbm-baubau-serahkan-bantuan-csr-ke-gugus-tugas-covid-19/
Anis Chariri. (2008). The Dynamics of Financial Reporting Practice in an Indonesian Company: A Reflection of Javanese Views on an Ethical Social Relationship. (July 2008).
Basalamah, A. S., & Jermias, J. (2005). Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy? Gadjah Mada International Journal of Business, 7(1), 109. https://doi.org/10.22146/gamaijb.5565
Chariri, A., & Nugroho, F. A. (2009). Retorika Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotikatas Sustainability Reporting Pt Aneka Tambang Tbk. (1996), 1–24.
Fatma, B. (2020). Pertamina bnetuk Desa Siaga Covid-19 di Baubau. Berita Kota Kendari. Retrieved from https://beritakotakendari.com/2020/09/pertamina-bentuk-desa-siaga-covid-19-di-baubau/
Hines, R. D. (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251–261. https://doi.org/10.1016/0361-3682(88)90003-7
Hoed, B. H. (2011). Benny H. Hoed,. 13(2), 386–389.
Jo, H., & Harjoto, M. A. (2011). Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics, 103(3), 351–383. https://doi.org/10.1007/s10551-011-0869-y
Narsa, I. M., & Irwanto, A. (2014). Implementasi Tanggung Jawab Sosial PT Petrokimia Gresik pada Masyarakat Lokal: Apa Kata Mereka? Jurnal Akuntansi Multiparadigma, 5(3). https://doi.org/10.18202/jamal.2014.12.5034
Oktanti, A. D. (2015). Retorika Pengungkapan CSR Melalui Analisis Semiotik pada Perusahaan Pemenang ISRA 2013 (PT. Kaltim Prima Coal). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 3(2).
Pertiwi, I. D. A. E., & Ludigdo, U. (2013). Implementasi Corporate Social Responsibility. Jurnal Akuntansi Multiparadigma, 4(3), 330–507. https://doi.org/http://dx.doi.org/10.18202/jamal.2013.12.7208
Priyanti, E., Kamayanti, A., & Atmadja, S. S. (2011). Mengeksplorasi Kepedulian Lingkungan dan Sosial PT. AKR Corporindo TBk. Melalui Laporan CSR (Studi Semiotika dan Indeks Pengungkapan). Jurnal Media Mahardika, 9(2).
Redaksi. (2020). Bantu Tanggulangi Covid-19, Pemkot Apresiasi Pertamina Fuel Terminal Baubau. Retrieved June 30, 2021, from Buton Raya News website: http://butonrayanews.co.id/index.php/daerah/buton-raya/bau-bau/item/2663-bantu-tanggulangi-covid-19-pemkot-apresiasi-pertamina-fuel-terminal-baubau