PENERAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) BERDASARKAN ISO 26000:2010 PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK PERIODE 2019-2020

  • Bunga Gladys Gana Salwa POLITEKNIK NEGERI BALIKPAPAN
  • Saiful Ghozi POLITEKNIK NEGERI BALIKPAPAN
  • Juspa Parasi POLITEKNIK NEGERI BALIKPAPAN
Keywords: ISO 26000:2010, CSR, BNI

Abstract

ISO 26000:2010 is an international standard developed to help organizations assess and
address social responsibility to society and the environment. The research method used in this
research is descriptive qualitative using annual report document data from BNI official website
in 2019-2020. This research aims to find out the implementation of CSR in PT. Bank Negara
Indonesia (Persero) Tbk is in accordance with the 7 core subjects based on ISO 26000:2010
guidelines. The implementation of CSR in the research shows that Bank BNI has fulfilled the
seven core subjects of ISO 26000:2010, namely organizational governance, fair operating
practices, human rights, employment practices, environment, consumers, as well as community
engagement and development, this is supported by research using BNI Bank as one of the
subjects of the research, Yulyanda (2010) which stated that at PT. Bank Negara Indonesia has
conducted CSR activities well for the community, employees, and the environment that not only
provide benefits to the community but also to the company. Therefore, it is expected that PT
Bank Negara Indonesia (Persero) Tbk will maintain this and increase its CSR in the partnership
program.

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Published
2021-12-27
How to Cite
Salwa, B. G. G., Ghozi, S., & Parasi, J. (2021). PENERAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) BERDASARKAN ISO 26000:2010 PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK PERIODE 2019-2020. Jurnal Mahasiswa Akuntansi Poltekba (JMAP), 3, 195-204. Retrieved from https://ejournal.poltekba.ac.id/index.php/jmap/article/view/221

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